In light of the exemption the Tennessee legislature passed in 2019, do physical fitness facilities still collect sales tax?

Beginning July 1, 2019, the admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness are exempt from sales tax. However, physical fitness facilities should continue to collect and remit sales tax on sales of tangible personal property. For more information, see important notice #19-11.

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