Dues or fees paid to facilities featuring exercise or other active physical fitness conditioning are subject to sales tax, unless a specific exemption applies. Such businesses include yoga studios, aerobic classes, cross training, and other fitness conditioning, calorie burning, strength building, or body sculpting classes. Registration for sales tax is available online in Tennessee Taxpayer Access Point (TNTAP) under Register a New Business. For more information regarding physical fitness facilities collecting and remitting sales tax, please see Important Notice #18-09.
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