Florida Sales Tax for Fitness Studios and Health Clubs

Table of Contents

1. Membership Fees and Florida Sales Tax
2. Taxable Sales for Florida Fitness Studios
3. Sales to Nonprofits in Floridasome text
   • 3.1 Purchases by Fitness Facilities
4. Use Tax for Florida Fitness Studios
5. Local Sales and Use Taxes in Florida
6. References

1. Membership Fees and Florida Sales Tax

Why It Matters
Most membership fees charged by gyms, fitness studios, or health clubs in Florida are subject to the state's 6% sales tax.

Taxable Fees Include:

• Membership Dues: Both one-time and recurring membership fees.
• Facility Access: Charges for swimming pools, saunas, or other amenities.
• Fitness Classes: Group classes (e.g., yoga, spinning, aerobics) included in membership fees.

However, separately itemized services like personal training or weight loss consultations may be exempt from sales tax if billed separately from the membership.

For more details, visit the Florida Department of Revenue website.

2. Taxable Sales for Florida Fitness Studios

Fitness studios often sell products and additional services, some of which are subject to Florida sales tax.

Taxable Sales Include:

• Retail Products: Apparel, supplements, gym bags, and fitness equipment.
• Food and Drinks: Snacks, bottled water, energy drinks, and smoothies sold at snack bars or vending machines.
• Special Event Packages: Birthday parties or facility access with food and drinks.

Other Notes:

• Massage Services: Taxable unless prescribed by a licensed healthcare provider for medical treatment.
• Coupons/Discounts: Apply discounts before calculating sales tax.

3. Sales to Nonprofits in Florida

Fitness studios often serve nonprofit organizations, and their tax treatment differs from standard businesses.

Tax-Exempt Memberships:

• Membership fees for organizations like the YMCA or YWCA are not taxable.
• Nonprofits must provide a valid Certificate of Exemption to qualify for tax-exempt status.

Taxable Facility Charges:

• Charges for access to specific facilities, such as swimming pools or tennis courts, are still taxable—even for nonprofit members.

3.1 Purchases by Fitness Facilities

When fitness studios purchase supplies, equipment, or services, tax treatment depends on the use of the item.

Taxable Purchases:

• Equipment, cleaning supplies, and maintenance services.
• Administrative services, such as security or cleaning.

Exempt Purchases:

• Items intended for resale, such as gym merchandise (e.g., fitness apparel or supplements).
• Studios must provide a valid Certificate of Exemption to vendors.

4. Use Tax for Florida Fitness Studios

Use tax applies to items purchased from out-of-state vendors or online retailers that do not charge Florida sales tax.

When to Pay Use Tax:

• Purchases from vendors outside Florida.
• Supplies and equipment used for business purposes, such as gym equipment.

You can report use tax when filing your sales and use tax return with the Florida Department of Revenue.

5. Local Sales and Use Taxes in Florida

Counties in Florida may impose a discretionary surtax, which ranges from 0.5% to 2.5%. The surtax is added to the state's 6% sales tax for taxable items.

Example:
If your studio is located in Miami-Dade County with a 1% surtax, you would charge a total of 7% sales tax (6% state tax + 1% surtax).

For specific county rates, see the Florida Department of Revenue’s County Tax Guide.

References

• Florida Department of Revenue – Sales and Use Tax
• Certificate of Exemption Information

Take Action Today!

Managing Florida sales tax compliance doesn’t have to be overwhelming. Let Ledge Accounting handle the complexities so you can focus on growing your fitness studio.

Book a Free Consultation with Ledge Accounting today and ensure compliance with Florida tax laws!