do sport training charge tax
Payments made to health and athletic clubs, such as service fees, membership fees, initiation fees, application fees, and similar fees, are subject to sales and use taxes. Health and athletic club services provided at an additional charge are subject to sales and use taxes whether provided to members or guests.
The facility is presumed to be a health and athletic club because it is not a business that provides only sports, amusement, and recreation services. If the tennis club does not separately state the portion of the fee that is for use of the health and athletic facilities, the entire $1,200 is subject to sales tax.