- The Florida Department of Revenue issued an advisement on gym membership dues and their eligibility for the Freedom Month Sales Tax Holiday
- The Freedom Holiday was from July 1, 2024, to July 31, 2024
- The date dues were paid, not the invoice date, determines eligibility for the tax holiday
- A private membership club inquired about the eligibility of dues paid during the holiday for tax exemption
- The club issued invoices on June 30, 2024, for dues covering July to December 2024
- Normally, sales of admissions are taxable in Florida
- During the Freedom Holiday, sales and use tax was not collected on admissions to clubs providing physical fitness facilities
- The tax exemption applies to dues paid from July 1, 2024, to July 31, 2024, for memberships through December 31, 2024
- Payments for periods after December 31, 2024, are taxable
- Sellers should note this distinction for tax considerations
- More information is available on the Sales Tax Institute’s Sales Tax Holidays Chart
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
