Tennessee imposes sales tax on certain recreational activities, which include, but are not limited to:
- Dues and fees to recreations clubs, such as country clubs, golf courses, tennis clubs, swim clubs, riding clubs, and boat clubs
- Tickets for admission to places of amusement, sporting, or entertainment events (including seat licenses, skyboxes, and luxury suites)
- Charges for participating in recreational activities when no admission for spectators is charged (tennis, racquetball, etc.)
- Charges for the privilege of renting tangible personal property (golf carts, bowling shoes, etc.)
Amusement tax no longer applies to dues and fees paid to health clubs or other physical fitness facilities. For more information, see important notice #19-11.