Use Of A Recreational Facility And Instructional Fees

Section 63-3612(f), Idaho Code 01. Recreational Facility. Charges or fees to procure the use of a facility, facilities, or building for the purpose of recreation or physical conditioning are taxable. A recreational facility is any place where recreation occurs including outdoor locations. (7-1-26) 02. Dues. Dues paid to fraternal organizations such as the Elks, Eagles, Masonic Order, or similar organizations are not normally paid primarily for the use of facilities for recreation. In such cases, recreational use of facilities will be incidental. However, any separate, identifiable fees charged by such fraternal organizations, more than ordinary membership dues and fees, specifically for the use of recreational or physical conditioning facilities will be taxable including bowling fees, green fees, swimming fees, court fees, or equipment usage fees. (7-1-26) 03. Instructional Fees. When a class or lesson led by an instructor is offered in a recreational facility, instruction fees, such as for martial arts, aerobics, dance, and swimming are not taxable. (7-1-26) 04. Use of Tangible Personal Property. Charges imposed to use recreational facilities such as gyms, swimming pools, skating rinks, golf courses, and bowling alleys often combine the privilege of entering the place with the right to use tangible personal property. When a uniform price is imposed upon all persons without regard to the intention of the individual to use tangible personal property or the other facilities included, the total charge will be presumed a charge for the use of a recreational facility and taxable. (7-1-26)