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<h1>Tax on Commercial Event Exploitation Services Effective July 1, 2010, Per Section 65(105)(zzzzr), Until June 30, 2012.</h1> Services related to the commercial use or exploitation of events became taxable from July 1, 2010, under section 65(105)(zzzzr). This includes services where a person grants rights or permits the commercial use of events related to art, entertainment, business, sports, or marriage. The service provider is any person granting these rights, while the service receiver is any person utilizing these services. The tax applies to services rendered on or before June 30, 2012.