Charges to Use Fitness Device for Entertainment Taxable in Alabama

Friday, August 17th, 2018

 
 
Child on fitness device at an event.
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Alabama
Entertainment

The Alabama Tax Tribunal recently ruled that charges for the use of a "fitness device" at a festival or event in Alabama were taxable.

The taxpayer was the owner and operator of a "universal fitness device" that was capable of moving in various directions, moving at thrilling speeds, rotating 360 degrees, and changing direction quickly. The taxpayer charged event-goers a fee for each "ride" on the device.

Alabama taxes the operation of places of amusement and amusement devices. The ruling determines that the fitness device qualified as an "amusement device," or, at the very least, was operated at a place of amusement. As a result, the charges for use of the device were found to be taxable.

http://my.ttrus.com/FitnessDeviceforEntertainment


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