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.