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Admissions and Amusement Tax on Political Fund-raisers

The gross receipts from sales of tickets to political fund-raisers are not subject to the local admissions and amusement tax.

However, the admissions and amusement tax does apply to receipts from wheels and games, even if no live entertainment is provided. The taxation of these activities does not depend upon whether or not a "performance" is provided. The tax rates are set by local officials and the rates vary from one-half to 10 percent. You can also obtain a rate chart by calling our Taxpayer Service Section at 410-260-7980 or 1-800-638-2937 from elsewhere in Maryland.

To obtain an admissions and amusement tax return, call our Special Events Section at 410-767-1540. In many cases, the facility at which the event is taking place has notified the Special Events Section ahead of time. In these cases, you will receive a return directly from the Special Events Section. 


Since the admissions and amusement tax is a gross receipts tax and not an income tax, no deduction is permitted for the cost of prizes offered at political fund-raisers.


To qualify for an exemption, the admissions and amusement tax law requires that all of the receipts be donated to charity.

Sales and use tax

In general, sales of tickets to bull roasts, receptions, fund-raising dinners and similar affairs are not considered sales of food. No sales and use tax should be charged on ticket prices. On the other hand, the tax must be paid on purchases of food and beverages from caterers. In addition, if separate sales of beverages or other personal property are made, the sales and use tax must be collected.

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