Tennessee Sales Tax Exemptions

Tax won’t be charged to you or the attendee if you are an exempt organization recognized by Section 501(c) of the Internal Revenue Code, the event is held for or sponsored by public or private schools, grades kindergarten through twelve, or if you qualify for any other exemption under Tennessee law listed below.

• Admission to county or agricultural fairs and any dues, fees or charges which enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein

• Not-for-profit museums, not-for-profit entities which operate historical sites and not-for-profit historical societies, organizations or associations, Tennessee historic property preservation or rehabilitation entities, or other organization

• Events or activities conducted upon rivers and waterways in Tennessee

• Athletic events for participants under 18 years of age are exempt if sponsored by civic or nonprofit organizations (but not including interscholastic sports held by or sponsored by private or public colleges or universities)

• Admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties

• Beauty pageants or rodeos conducted, produced, or provided by a nonprofit civic organization held in the same city for 30 or more years

• Musical concerts conducted, promoted, or produced by a nonprofit community organization

• Registration fees collected from participants in fishing tournaments

• Entry fees and charges which allow an entrant to participate in a contest, tournament, or charity horse show