Tax Type
Retail Sales and Use Tax
Description
Admissions Taxes
Topic
Exemptions
Date Issued
11-30-1970
Admissions to high school football games and other school sponsored events may be exempted from a city admissions tax only if the city exempts all admissions charged for any event, the gross receipts of which go wholly to charitable purposes. Furthermore, these school sponsored events must actually fall within the category of charitable purposes as mentioned in § 58-404.1 of the Virginia Code.
Attorney General's Opinion