SB 1102 Exempts health club services from sales tax
Sponsor:Steelman Co-Sponsor(s)
LR Number:4110S.01I Fiscal Note:4110-01
Committee:Ways and Means
Last Action:02/04/04 - Second Read and Referred S Ways & Means Committee Journal page:S233
Effective Date:August 28, 2004
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Current Bill Summary

SB 1102 - 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".

The act is identical to SB 928 (2002), SB 305 (2003), & SB 794 (2004).