Important Notice: Sales Tax and Physical Fitness Facilities

Under Tennessee law, dues or fees paid to health clubs or other facilities featuring exercise or other active physical fitness conditioning are subject to sales tax, unless a specific exemption applies. This includes dues or fees paid for use of the facility and services rendered at the facility. Such businesses include, but are not limited to, fitness centers, gyms, exercise clubs, and facilities offering exercise classes and other fitness conditioning, calorie burning, strength building, or body sculpting classes. For more information, please see important notice 18-09.