LR 8003November 29, 2018
Applicant is an entertainment performance venue in Missouri that hosts music concerts and variety shows. A musical entertainment group performs in Applicant’s theatre and pays rent to Applicant that includes the cost of personnel services. Applicant will collect and all admission revenue received from its ticket sales to the musical group.
Applicant is renting its facility to the musical entertainment group and providing ticket selling services. The facility is a place of amusement and sales for admission are subject to sales tax. Applicant is acting as the musical entertainment group’s agent, so should collect sales tax on its sales of tickets. Applicant is responsible for collecting sales tax on its ticket sales, and the musical entertainment group is responsible for remitting the sales tax to the Department of Revenue.