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Did you sell any concert or event tickets on an online resale site such as StubHub or Ticketmaster in 2023? Many Americans did -- StubHub reports that 83% of ticket sellers for U.S. concerts on ...
Periodic review of record-keeping procedures related to sales and use tax. Proper supporting detail, including exemption and resale certificates, invoices and other records must be available to defend the company in the event of a sales and use tax audit. Without proper documentation, a seller may be held liable for tax not collected from a ...
Purchasers are required to pay sales tax unless they present the seller with certification that the purchase is exempt from tax (exemption certificate). The certificate must be on a form approved by the state. 38 states have approved use of the Multistate Tax Commission's Uniform Sales and Use Tax Certificate.
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Ticket resale is common in both sporting and musical events. Ticket resale is a form of arbitrage that arises when the number demanded at the sale price exceeds the number supplied (that is, when event organizers charge less than the equilibrium prices for the tickets).
A royalty payment is a payment made by one party to another that owns a particular asset, for the right to ongoing use of that asset. Royalties are typically agreed upon as a percentage of gross or net revenues derived from the use of an asset or a fixed price per unit sold of an item of such, but there are also other modes and metrics of compensation.
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Mobile tickets should not be confused with e-tickets, which are simply tickets issued in electronic form, independent of a specific device and in a standard, intelligible format, that can be printed and used in paper form. While a mobile phone is compatible with an e-ticket, mobile ticketing is a distinct system.