2.2 Occasional personal use of these tickets by employees is not considered taxable income to the employee. Occasional use will vary based on the sport and department purchasing the athletic tickets. Department heads are expected to restrict personal use to a reasonable level. 2.3 Tickets may be given as awards to employees. The department head must report personal use of these tickets that is more than occasional on the attached form to Financial Management Services by November 1 every year for the preceding 12 month period.
Personal use includes spouses and relatives using the tickets.
This amount will be included in the taxable income of the employee whose spouse or relative used the tickets. This is a Standard Administrative Procedure.