Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3297 Dues. A club charges annual dues to members. Membership in the club entitles a member to rent property from the club at a lower rate than would be charged to nonmembers. The primary purpose for belonging to the club is to obtain the reduced rental rate.
The dues are regarded as advance rental payments. If club membership also provides other amenities, the value of the other amenities should be deducted from the dues in arriving at the amount of dues subject to tax. 1/30/73.