Pub. L. 93-407, tit. IV, pt. 6, sec. 473

Sec. 473. Section 114(a) (8) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47–2601 (a) (8)) is amended to read as follows: “(8) The sale of or charges for admission to public events, except live performances of ballet, dance, or choral performances, concerts (instrumental and vocal), plays (with and without music), operas and readings and exhibitions of paintings, sculpture, photography, graphic and craft arts, but including movies, circuses, burlesque shows, sporting events, and performances or exhibitions of any other type or 88 Stat. 1065nature: Provided, That any casual or isolated sale of or charge for admission made by a semipublic institution not regularly engaged in asking such sales or charges shall not be considered a retail sale or sale at retail.”