Sec. 03.06.01.20. Games and Amusements

Latest version.

A. Charges made for the privilege of bowling, golfing, swimming, and for playing billiards, pingpong, tennis, squash, badminton, and similar sports are not sales of tangible personal property and are not subject to the tax.

B. Persons who offer these privileges to the public are considered the consumers of all materials and supplies which they purchase to operate the establishments and shall pay the tax to their vendors.

C. Rentals of sporting equipment are subject to the tax.

                    
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