Sales Tax On Amusement Or Recreational Activity

The sales and use tax shall also apply to actual or accrued gross receipts from: (1) Dues and fees to membership sports and recreation clubs; (2) Admissions to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities; (1) Charges for engaging in any kind of recreational activity when no admission is charged spectators; (4) Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activity where the privilege does not otherwise constitute a taxable rental; and