ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.170. Theatrical Productions, Symphonies, etc.
(1) The gross proceeds from sales of admissions to any theatrical production,
symphonic or other orchestral concert, ballet or opera production when
such concert or production is presented by any society, association, guild,
or workshop group, organized within this state, whose members or some of
whose members regularly and actively participate in such concert or production
for the purpose of providing a creative outlet for the cultural and educational
interests of such members, and of promoting such interests for the betterment
of the community by presenting such productions to the general public for
an admission charge is exempt from the sales tax.
(2) In order to be exempt from the tax, some of the members of the society,
association, guild, or workshop group must take an active part in the concert
or production such as director, musician, or actor. (Section 40-23-4(a)(24))
(Readopted through APA effective October 1, 1982)
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