Health Club/Gym/Yoga Studio/Fitness Center
Health studios, gyms or fitness centers that have contracts for membership may be regulated by the Arizona Revised Statutes. You may also wish to consult your attorney for assistance.
A health or fitness establishment or a private recreational establishment may be subject to transaction privilege (sales)/use tax under the Amusements classification. For more information, see Engaging in activities subject to transaction privilege (sales)/use tax.
Arizona Department of Revenue, Publication: 604 Amusements