Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1537 Membership Card. A firm sells a membership which entitles the buyer to a special rate at a play fitness center plus a club shirt, canister of balls, free two-hour pass to the center, a quarterly magazine, and a club membership card.
Tax applies to the fair retail selling price of the shirt and the canister of balls. If the fair retail value cannot be ascertained, tax applies to the entire club card fee. 6/11/90.
(Note: Subsequent statutory change re periodicals.)