Article Date:
October 2013

Word Count:



Tax Deductions for Entertainment Facilities (Part 1)

Tax law groups entertainment with amusement and recreation. That’s logical.1


But “facility” is another matter.


When you think “facility,” what do you think of?


You likely said, as does Merriam-Webster’s dictionary, that the word “facility” means a building or a large piece of equipment built for a specific purpose.2


Tax Code Definition


Tax law has a far more expansive definition of facility. It says that an “entertainment facility” is any real or personal property owned, rented, or used by a taxpayer in connection with an ... Log in to view full article.

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