Athletic Club Memberships Taxable in Minnesota

Thursday, October 26th, 2017

Spin class at a athletic club.

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

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Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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