Information Guide

Identifying Information:Fitness Centers Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Fitness Centers Self-Audit Fact Sheet
Keywords:
Approval Date:07/06/2006


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
FITNESS CENTERS SELF-AUDIT FACT SHEET



FITNESS CENTERS
Sales by Fitness Centers:
Membership fees Taxable
Initiation fee Taxable
Guest fees Taxable
Food and drinks Taxable
Deodorant, hairspray and body mist Taxable
Tanning Exempt
Personal trainers Exempt
Child care services Exempt
Purchases by Fitness Centers:
Fitness equipment Taxable
Fitness equipment repairs Taxable
Replacement parts for fitness equipment Taxable
Complementary food, drinks, clothing, prizes, etc Taxable
office equipment and supplies including but not limited to: stereo equipment, computers, fax machines, writing utensils, posters, weight information devices, music, janitorial supplies and forms. Taxable
Books and magazine subscribtions Taxable
Purchase of items to be resold including but not limited to: food, drinks and clothing. Exempt




Date Composed: 07/06/2006 Date Modified: 07/06/2006