Tennessee HB 1138: Taxes, Amusement - As enacted, exempts from the tax admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. - Amends TCA Title 67, Chapter 6, Part 2 and Title 67, Chapter 6, Part 3.

Bill Text

Senate Finance, Ways, and Means Committee  1 
Amendment No.  1 to SB0960 
 
Watson 
Signature of Sponsor 
 
AMEND         Senate Bill No. 960* House Bill No. 1138 
 
SA0168 
004575 
-1- 
by deleting all language after the enacting clause and substituting instead the following: 
SECTION 1.  Tennessee Code Annotated, Section 67-6-330(a)(16), is amended by 
deleting the subdivision in its entirety and substituting instead the following: 
(16)  Admission, dues, fees, or other charges paid to any person principally 
engaged in offering services or facilities for the development or preservation of physical 
fitness through exercise or other active physical fitness conditioning.  This exemption 
shall apply to services and facilities such as gyms, fitness centers, fitness studios, high 
intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, 
aerobics classes, and other substantially similar services and facilities that principally 
provide for exercise or other active physical fitness conditioning.  This exemption shall 
not apply to persons principally engaged in offering recreational activities such as 
country clubs, tennis clubs, golf courses, and other substantially similar recreational 
facilities and activities.  
SECTION 2.  This act shall take effect July 1, 2019, the public welfare requiring it.