Sec. 12-541. Admissions tax. Exemptions. Nature of tax.
Sec. 12-541. Admissions tax. Exemptions. Nature of tax. (a) There is hereby
imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission
charge (1) when the admission charge is less than one dollar or, in the case of any motion
picture show, when the admission charge is not more than five dollars, (2) when a daily
admission charge is imposed which entitles the patron to participate in an athletic or
sporting activity, (3) to any event, other than events held at the stadium facility, as
defined in section 32-651, all of the proceeds from which inure exclusively to an entity
which is exempt from federal income tax under the Internal Revenue Code, provided
such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility,
as defined in section 32-651, which in the opinion of the commissioner, is conducted
primarily to raise funds for an entity which is exempt from federal income tax under
the Internal Revenue Code, provided the commissioner is satisfied that the net profit
which inures to such entity from such event will exceed the amount of the admissions
tax which, but for this subdivision, would be imposed upon the person making such
charge to such event, (5) to (A) any event at the Hartford Civic Center, the New Haven
Coliseum, New Britain Beehive Stadium, New Britain Stadium, effective for events
occurring on or after the date such stadium was placed in service, New Britain Veterans
Memorial Stadium, Bridgeport Harbor Yard Stadium, Stafford Motor Speedway, Lime
Rock Park, Thompson Speedway and Waterford Speedbowl, facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization, the William A. O'Neill Convocation Center, the Connecticut Exposition Center, Nature's Art,
the Connecticut Convention Center, or, commencing on or after November 1, 2006,
Dodd Stadium or the Arena at Harbor Yard, and (B) games of the New Britain Rock
Cats, New Haven Ravens or the Waterbury Spirit, (6) other than for events held at the
stadium facility, as defined in section 32-651, paid by centers of service for elderly
persons, as described in subdivision (d) of section 17b-425, (7) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided
such theater or playhouse possesses evidence confirming exemption from federal tax
under Section 501 of the Internal Revenue Code, (8) to any carnival or amusement ride,
or (9) if the admission charge would have been subject to tax under the provisions of
section 12-542 of the general statutes, revision of 1958, revised to January 1, 1999. On
and after July 1, 2000, the tax imposed under this section on any motion picture show
shall be eight per cent of the admission charge and, on and after July 1, 2001, the tax
imposed on any such motion picture show shall be six per cent of such charge.
(b) The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchase. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission
charge. Such tax, when added to the admission charge, shall be a debt from the purchaser
to the person making the admission charge and shall be recoverable at law. The amount
of tax reimbursement, when so collected, shall be deemed to be a special fund in trust
for the state of Connecticut.
(1971, P.A. 837, S. 2, 3; June, 1971, P.A. 7, S. 3; P.A. 73-521; P.A. 77-614, S. 139, 610; P.A. 81-404, S. 1, 2; P.A. 82-457, S. 1, 2; P.A. 88-140, S. 1, 2; 88-293, S. 1, 2; P.A. 93-74, S. 36, 67; 93-332, S. 10, 11, 42; May Sp. Sess. P.A. 94-4,
S. 22, 85; P.A. 95-160, S. 64, 69; P.A. 97-315, S. 2, 4; Dec. Sp. Sess. P.A. 98-1, S. 33, 43; P.A. 99-121, S. 16, 28; 99-173,
S. 52, 65; 99-241, S. 57, 66; June Sp. Sess. P.A. 99-1, S. 27, 51; P.A. 00-140, S. 25, 40; 00-170, S. 16, 42; P.A. 06-186,
S. 75; June Sp. Sess. P.A. 07-1, S. 127.)
History: 1971 act excluded from admission tax events where daily admission charge entitles patron to participate in
athletic or sporting activity; P.A. 73-521 added Subsec. (c) re exemption for admissions paid for by groups of at least ten
members of senior citizens centers; P.A. 77-614 substituted commissioner of revenue services for tax commissioner,
effective January 1, 1979; P.A. 81-404 added provision in Subsec. (b) that the tax shall not be applicable to admission
charges for any event at the Hartford Civic Center or the New Haven Coliseum; P.A. 82-457 revised provisions concerning
circumstances under which tax is not imposed by deleting Subsecs. (b) and (c) and including a list of six events or situations
when tax would not be imposed as follows: (1) If charge is under $1, (2) a daily charge to participate in sporting activity,
(3) when all proceeds inure to tax-exempt entity and such entity assumes the financial risk in the event, (4) event conducted
primarily to raise funds for a tax-exempt entity, provided profits inuring to entity exceed the tax that would otherwise
apply, (5) any event at Hartford Civic Center or the New Haven Coliseum and (6) admission charges paid by centers of
service for elderly persons; P.A. 88-140 added Subdiv. (7) concerning exemptions for certain live performances, effective
July 1, 1988, and applicable to performances on or after that date; P.A. 88-293 amended Subdiv. (1) to exempt motion
picture shows having an admission charge of less than $2, effective July 1, 1988, and applicable to admissions to events
occurring on or after that date; P.A. 93-74 added New Britain Beehive Stadium, facilities owned or managed by the
Tennis Foundation of Connecticut or any successor organization and the William A. O'Neill Convocation Center to list
of exemptions from the tax in Subdiv. (5), effective May 19, 1993, and applicable to sales occurring on and after January
1, 1994; P.A. 93-332 added facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization and New Britain Veterans Memorial Stadium to list of exemptions from the tax in Subdiv. (5), effective June 25, 1993,
and applicable July 1, 1993; May Sp. Sess. P.A. 94-4 added new Subdiv. (8) exempting carnival and amusement rides,
effective July 1, 1994; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section;
P.A. 97-315 increased the amount of the admission charge for motion picture shows that may be exempt from $2 to $4.50
and amended Subdiv. (7) to add exemptions for Gateway's Candlewood Playhouse and Ocean Beach Park, effective July
10, 1997, and applicable to sales occurring on or after July 1, 1997; Dec. Sp. Sess. P.A. 98-1 amended Subdivs. (3), (4)
and (6) to exclude events held at the stadium facility, effective January 12, 1999; P.A. 99-121 added provision re tax
reimbursement collected deemed to be a special fund in trust for the state, effective June 3, 1999, and applicable to periods
commencing on or after July 1, 1999; P.A. 99-173 increased exemption for the admissions charges to motion pictures of
$5 or less in Subdiv. (1) and added exemptions for Stafford Motor Speedway, Lime Rock Park, Thompson Speedway,
Waterford Speedbowl, the Bridgeport Harbor Yard Stadium, and the games of the Waterbury Spirit and New Haven Ravens
in Subdiv. (5), effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999; P.A. 99-241 deleted
stadium facility and added sportsplex in Subdivs. (3), (4) and (6), effective July 1, 1999; June Sp. Sess. P.A. 99-1 exempted
events at New Britain Stadium from tax, effective for events occurring on or after the date such stadium was placed in
service, and exempted games of the New Britain Rock Cats in Subdiv. (5), effective July 1, 1999; P.A. 00-140 deleted
references to the former Hartford sportsplex and added references to the stadium facility as defined in Sec. 32-651, effective
May 2, 2000; P.A. 00-170 divided section into Subsecs. (a) and (b), added exemptions for the Connecticut Exposition
Center and cabarets formerly subject to the repealed cabaret tax and phased down the tax on motion picture show admissions
to 8% on and after July 1, 2000, and 6% on and after July 1, 2001, effective July 1, 2001, and applicable to charges occurring
on or after that date; P.A. 06-186 amended Subsec. (a)(5)(A) by adding exemption to tax for Nature's Art, and commencing
on or after November 1, 2006, Dodd Stadium and Arena at Harbor Yard, effective May 7, 2006, and applicable to admission
charges imposed on or after April 1, 2006; June Sp. Sess. P.A. 07-1 added reference to the Connecticut Convention Center
in Subsec. (a)(5), effective July 1, 2007.
Cited. 179 C. 672.
Subsec. (a):
Optional rental fee for car heater at outdoor theater was not part of admission charge and therefore not taxable under
this section. 171 C. 172.