Rev. Rul. 56-545

Where a charge is made to all persons who attend a card party, regardless of whether they play cards, the amount paid represents a payment for admission. If the charge exceeds the basic exemption for general admissions (90 cents on and after September 1, 1956, and 50 cents prior thereto), it is subject to the tax on admissions imposed by section 4231(1) of the Internal Revenue Code of 1954, unless otherwise exempt under section 4233. However, where no charge is made to gain admission to the room or other place where the card party is being held, a charge being made only for the privilege of participating in the card game, the amount paid by the participant is considered to be a payment for the privilege of playing cards rather than a payment for admission. Therefore, the charge in the latter case is not subject to the admissions tax.