Athletic Club Memberships Taxable in Minnesota

Oct 26th, 2017

The Minnesota Department of Revenue released a publication on the taxability of club memberships at sports and athletic facilities.

Club memberships, including initiation fees and recurring membership dues, are taxable in Minnesota if (1) sports and athletic facilities are made available and (2) the general public does not have access to the facilities on the same basis as club members.

Sports and athletic facilities include golf courses; tennis, racquetball, handball, and squash courts; basketball and volleyball facilities; running tracks; exercise equipment; swimming pools; and other similar facilities.

Social club memberships are not taxable as long as the membership does not grant access to the clubs' sports or athletic facilities. Club Memberships Taxable in Minnesota