Public colleges & universities

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics Athletic And Fitness Facilities Print Athletic and fitness facilities Effective January 1, 2016, HB 1550 provides that all charges for the use of an “athletic or fitness facility” are retail sales, subject to retail sales tax and retailing business and occupation (B&O) tax. Definition from the legislation An “athletic or fitness facility” is defined as: January 1, 2016 – October 18, 2017 “an indoor or outdoor facility or portion of a facility that is primarily used for: exercise classes; strength and conditioning programs; personal training services; tennis; racquetball; handball; squash; or pickle ball; yoga; boxing; kickboxing; wrestling; martial arts; or mixed martial arts or training; or other activities requiring the use of exercise or strength training equipment, such as treadmills, elliptical machines, stair climbers, stationary cycles, rowing machines, Pilates equipment, balls, climbing ropes, jump ropes and weightlifting equipment.” October 19, 2017 forward “an indoor or outdoor facility or portion of a facility that is primarily used for: exercise classes; strength and conditioning programs; personal training se