Are admissions to arts and craft shows, home shows, boat and similar shows subject to the admissions tax?
Yes. Since a “place of amusement” is any enclosure or location consisting of an activity that occupies one’s spare time, distracts the mind, relaxes, entertains, or gives pleasure (See SC Revenue Ruling #89-8), charges for admissions to antique, craft, boat, home, gun, car, recreational vehicles, sportsman and similar shows, when open to the public, are subject to the admissions tax.