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- Subchapter A. General Provisions
Tex. Tax Code § 151.0028 "Amusement Services"
| Library | Texas Statutes |
| Edition | 2023 |
| Currency | Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023. |
| Year | 2023 |
| Citation | Tex. Tax Code § 151.0028 |
(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.
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