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Tax Regulations

Tax Regulations for Admissions and Amusement Tax are in COMAR 03.06.02 and 03.06.03 Subtitle 06 Sales and Use Tax. 

Chapter 02  General Regulations-Admissions and Amusement Tax. Authority: Tax General Article, 2-103, Annotated Code of Maryland. 

                                .01 Club Memberships

                                .02  Rental Facilities

                                .03  Employees  

                                .04  State Authorized Exemptions 

                                .05  Locally Authorized Exemptions


Chapter 03 Administrative and Procedural Regulations-Sales and Use Tax, and Admissions and Amusement Tax. Authority: tax General Article,2-103, Annotated Code of Maryland Ch.203, Acts of 2003. 


                                   .01 Owners, Lessors, and Operators of Places Where Amusements Are Conducted 

                                   .02 Records

                                   .03 Returns

                                   .04 Refunds of Admissions and Amusement Tax 

                                   .05 Refunds of Sales and Use Tax

                                   .06 Revocation of Sales and Use Tax License

                                   .07  Bad Debts                    

Links for Tax Regulations
Business Tax Types
Admissions and Amusement Tax
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