What is included in the taxable service of “furnishing of admissions”?

All of the following activities are considered the “furnishing of admissions”:

1. Sales of tickets (as well as fees and other charges) for admissions to places of amusement, recreational events, entertainment, exhibitions, displays, athletic entertainment and similar events. *

2. Charges for participation in games and amusement activities.

3. Furnishing access to clubs, or access to or use of amusements, entertainment, athletic or recreational facilities for a fee. This includes gym memberships.

4. Coin-operated amusement devices, include:

   • massage chairs

   • video games

   • pinball games

   • table games such as billiards and air hockey

   • redemption games that may award prizes such as the claw and Skeet-Ball.

*The sale of admissions to athletic and entertainment events held for or by public, parochial, and private elementary and secondary schools is exempt under R.S. 305.6(5).