DM-0110
Texas Attorney General Opinion
Admission fee|Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply|Cable television company charging pay-per-view fee to subscribers to live boxing simulcast need not be licensed as boxing promoter; pay-per-view fees are not subject to three-percent gross receipts tax|Boxing promoter, cable television company charging pay-per-view fee for live simulcast of boxing match is not|Boxing match, gross receipts tax on admission fees to view does not apply to pay-per-view fees charged by cable television company to subscribers for live simulcast|Boxing match, cable television company charging pay-per-view fee for live simulcast of is not boxing promoter and is not subject to three-percent gross receipts tax
Sourced from Texas Attorney General.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.