Texas Tax Code - TAX § 151.0028. “Amusement Services”

(a) “Amusement services” means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.

(b) “Amusement services” includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.

(c) “Amusement services” does not include services provided through coin-operated machines that are operated by the consumer.