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 | Apr 20, 2017 | Tax
The Tennessee legislature recently passed, and the Governor has signed, new taxpayer-friendly amendments to the Tennessee Franchise and Excise tax statutes. The changes are effective for tax years beginning on or after January 1, 2017. New Way to Make Quarterly...
by Joel Roettger | Mar 19, 2017 | Tax
On March 2, 2017, Administrative Judge Brook Thompson issued an “Initial Decision and Order” denying a property tax exemption to the Tennessee Beef Industry Council, Inc (the “Beef Council”) for a 0.53 acre tract of land improved with a 5,916 square foot office...
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...
