We have recently been advised by our university accounting department
that the museum must pay tax on the admission fees which are charged
for an exhibit which the museum has leased.  The director has asked the universi
ty counsel
for clarification.

It has been my assumption that admission fees for exhibits are not
taxable because exhibits are a primary way for the museum to achieve
its mission.  Does anyone have experience with a similar situation
where your museum did not have to pay tax on the admission fees?

Thanks,
Jane MacKnight
Idaho Museum of Natural History
Idaho State University
Pocatello, ID 83209
email  [log in to unmask]
Telephone 208 236 2603