On January 15, 2019, the Georgia Department of Revenue issued a letter ruling on the sales tax exemption for certain ticket sales to fine art performances.
The sales of tickets to fine art performances held in a venue owned and operated by a §501(c)(3) organization are exempt from Georgia sales tax even if the nonprofit organization co-presents the performances with a for-profit organization.
The sales tax exemption (in effect until July 1, 2020) applies to the sales of tickets, fees or charges for admission to certain fine arts performances or exhibitions in Georgia. The exemption is to be applied to §501(c)(3) organizations whose mission is to advance the arts in Georgia, and provide arts, educational, and culturally significant programming and exhibits for the benefit and enrichment of Georgia citizens.
For purposes of the exemption, “fine arts” means poetry, photography, ballet, dance, opera theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, architecture and music performed by a symphony orchestra.
Georgia’s Department of Revenue did not find that this exemption is dependent upon the exemption for property used in the renovation or expansion of a theater in Georgia which contains an art museum, symphonic hall, and theater that charges for admission and is owned or operated by a tax-exempt §501(c)(3) organization.
*Courtesy of Letter Ruling LR SUT-2018-04, Georgia Department of Revenue, May 4, 2018, released January 15, 2019.