Recreation services and physical fitness classes

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics Municipal Facilities Providing Fitness And Recreational Activities Print Municipal facilities providing fitness and recreational activities The following information is intended to provide guidance on the taxability of fitness and recreational activities that occur at facilities operated by municipal corporations (such as a city, county, town or other local government entity). Often, these activities occur at facilities known as community centers. Effective January 1, 2016, the taxability of certain fitness and recreational activities changed. Generally, when these activities occur at an “athletic or fitness facility” the charges are subject to retail sales tax. In addition, certain recreational services (such as golf, air hockey, billiard, pool, foosball, darts, batting cage activities, bowling, horseback riding, swimming, etc.) are retail sales whether these activities occur at an “athletic or fitness facility” or not. Common terms Athletic or fitness facility (AFF): means an indoor or outdoor facility or portion of a facility that is primarily used for: Exercise classes; strength and conditioning programs; personal tra