Section 17 - Subscriptions, Memberships, Books, and Entertainment


  • Fees for participating in sports, including -
           bowling   golf    swimming     tennis     billiards
  • Single admissions to spectator sports, including -
           baseball   football    hockey   soccer   auto racing   basketball
  • Single admission to performances, including -
            concerts     movies     plays     operas
  • Single admission to other entertainment activities, including -
           museums    amusement parks    zoos    state parks   historic sites
  • Books not purchased through book clubs, including -
            hardcover     paperbacks    reference books    digital books
            Exclude reference books or school books
  • Single copies of newspapers, magazines, periodicals (non-subscription)
  • Compact discs, audio tapes, or records
            Do not include blank CDs or blank audio tapes
  • Photographic film, including disposable cameras
  • Photo processing, including -
           digital photo processing    video film processing
  • Purchase of video tapes or DVDs
            Do not include blank or recordable DVDs or blank or recordable video tapes
  • Rental of video tapes or DVDs, including -
          mail delivery DVD rentals

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Last Modified Date: April 16, 2009