Gym and Fitness Center FAQs

What is the statute for Fitness Centers?

Section 144.020.1(2), RSMo, as fees paid in a place of recreation.

Would a place of business that provides a personalized health program with exercise equipment be considered a fitness center, and therefore the dues be taxable?

Yes, the dues would be taxable under Section 144.020.1(2), RSMo, as fees paid in a place of recreation.

Would instructional classes and lessons at the fitness center be subject to tax?

Before 8/28/2016, yes, these charges were taxable. On or after 8/28/2016, no, these charges are not taxable. Section 144.020.1(2) was changed on 8/28/2016 to state that amounts paid for instructional classes are exempt.

If you still have questions, please check out other Business Tax FAQs.

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