X Corporation sells tour packages comprised of transportation to and attendance at events such as rock events.
Transportation usually includes bus transportation and, on occasion, chartered flights.
X Corporation provides tickets and passenger services only. It does not act as a promotor or primary ticket agent of a concert facility. X Corporation does not provide lodging, meals or memorabilia. X Corporation purchases all the components of its packages at retail and pays all corresponding sales taxes and admissions tax when and where applicable. The Department considers the sale of a concert ticket to constitute the sale of an intangible right which is not subject to our sales tax.