Country Club Dues and Sales Tax

[Jake McCarty]

I was just curious which states exempt CC dues from sales tax. Off the top of my head I know that


Tax free:

NV
NC
GA


Taxed:
TX
FL
KS
TN
NE
AZ (albeit at a lower rate)

[Daryl David]

Sometimes it’s not the state that decides. I belong to club in a county that has decided that private CC dues are similar to the fees paid to enjoy an amusement park so therefore are sales taxed. Crazy and probably would not have survived a court challenge but the club decided to just let it go. Too much trouble and bad PR to go to court so we just pay. (8% on dues)

[Jim_Coleman]

   We’re not taxed in Pa. I think NJ taxes dues.

[Rob Marshall]

NY is taxed on dues

[Carl Johnson]

NC does tax entertainment, so maybe they ought to be thinking about including club dues.  Not saying I'd enjoy paying the tax.

[Pete_Pittock]

Oregon does not have a sales tax.

[Kevin_Reilly]

None in Calif, unless I haven't been paying attention to my bills.