Section 6-103 - Exemptions.
§ 6-103. Exemptions.
The boxing and wrestling tax does not apply to:
(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or
(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men's Christian Association.
[An. Code 1957, art. 56, § 114; 1988, ch. 2, § 1; 1993, ch. 5, § 7; 1994, ch. 692.]