by Joel Roettger | May 9, 2019 | Tax
The new law applies to gyms, fitness centers, fitness studios, high intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, and aerobics classes. In a previous post, we noted that in June 2018 the Tennessee Department of Revenue issued...
by Joel Roettger | Nov 11, 2018 | Tax
Yes. See Tennessee Department of Revenue Notice #18-09 (June 2018): … dues or fees paid to health clubs or other facilities featuring exercise or other active physical fitness conditioning are subject to sales tax, unless a specific exemption applies. This...
by Joel Roettger | Mar 15, 2017 | Tax
In Letter Ruling 17-01, the Tennessee Department of Revenue (the “Department”) ruled on the taxability of software-related transaction fees. This ruling illustrates that not all transaction-based fees are taxed the same for sales and use tax purposes. Taxability of...
by Joel Roettger | Mar 13, 2017 | Tax
On March 8, 2017, the Tennessee Department of Revenue announced that it redesigned its blanket certificates of resale and sales tax exemption certificates. Old certificates previously issued by the Department of Revenue are still valid as long as the expiration date...
by Joel Roettger | Mar 8, 2017 | Tax
On March 4th, the Tennessee Department of Revenue published a new Frequently Asked Question on its website to address whether items purchased from the internet and delivered to a Tennessee address are subject to sales or use tax. The Department says that if the seller...
