Membership Sports And Recreation Clubs

(1) Membership sports and recreation clubs shall include but not be limited to those organizations listed in Major Group No. 79, Industry 7991 of the Standard Industrial Classification Manual of 1987, as amended. Industry 7991 includes, but is not limited to, establishments primarily engaged in operating reducing and health clubs, spas, and similar facilities featuring exercise and other active physical fitness conditioning. Membership sports and recreation clubs shall also include, but not be limited to, those organizations listed in Major Group No. 79, Industry 7997 of the Standard Industrial Classification Manual of 1987, as amended. Industry 7997 includes, but is not limited to, sports and recreation clubs which are restricted to use by members and their guests, such as country, golf, tennis, yacht and amateur sports and recreation clubs. (2) Membership dues or fees shall include initiation fees, required stock purchases, and any other fees required for membership, but do not include member assessments for capital improvements. STATE SALES AND USE TAX RULES CHAPTER 1320-05-01