SB 0733 Exempts from state and local sales taxes all sales to athletic events and dues for health and fitness centers
LR Number:3209S.01I Fiscal Note:3209-01
Committee:Ways and Means
Last Action:02/12/02 - SCS Voted Do Pass (SCS SBs 733 & 928) S Ways & Journal page:
Means Committee (3209S.04C)
Title:SCS SBs 733 & 928
Effective Date:August 28, 2002
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Current Bill Summary

SCS/SBs 733 & 928 - This act exempts from state sales taxes certain fees and dues paid to health and fitness centers. Fees and dues paid to health and fitness centers are exempt if they are paid solely for health-benefit activities; are separately stated on the bill; and do not include dues or fees for any other activities or services. The act defines the term "health-benefit activities" and enumerates certain activities which either qualify or do not qualify as a "health-benefit activity".