Charges for admission to an amusement, athletic, recreational, or entertainment event or place or for access to or the use of an amusement, athletic, recreational, or entertainment device or facility are taxable.

Examples of taxable charges for admission include fees for:

  • The right to access land to hunt wild animals
  • The right to hunt on a game farm
  • The right to access horse riding trails
  • Riding a horse
  • Hayrides
  • Attending a Halloween "fright night" event
  • Access to a corn maze
  • Access to playground equipment
  • Access to petting zoos
  • The right to use a campsite
  • The use of a facility to hold a wedding dance/reception or birthday party

The sale of tangible personal property is also taxable, including sales of the following:

  • Flowers, holiday trees, and other decorative trees, plants, or shrubs
  • Food and food ingredients for human consumption that are candy, soft drinks, dietary supplements, or prepared food
  • Farm produce that is not intended to be consumed by humans (e.g., items sold for pet or animal food) and food items that have been decorated, such as painted gourds or pumpkins
  • Alcoholic beverages (more than 0.5% alcohol by volume), such as hard ciders and wine
  • Pumpkin carving kits

Sales of the following products are not taxable:

  • Unprocessed farm produce for human consumption (e.g., pumpkins, potatoes, squash, onions, apples, pears, popcorn, raw nuts)
  • Uncooked meats and poultry sold for human consumption
  • Other food or food ingredients that are not candy, dietary supplements, soft drinks, or prepared food

November 4, 2015