Tex. Tax Code § 151.0028
This is the official text of Tex. Tax Code § 151.0028, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.0028.
Official statutory text
Sec. 151.0028. "AMUSEMENT SERVICES". (a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.
(b) "Amusement services" includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.
(c) "Amusement services" does not include services provided through coin-operated machines that are operated by the consumer.
(b) "Amusement services" includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.
(c) "Amusement services" does not include services provided through coin-operated machines that are operated by the consumer.
Status: in_force · Read it on the official government site
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