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.
Reference: Important Notice 19-11 Tenn. Code Ann. § 67-6-212; Tenn. Code Ann. § 67-6-
330(a). Tenn. Comp. R. & Regs. 1320-05-01-.115,1320-05-01-.116, and 1320-05-01-.122.