S.B. No. 211 Summary

• Amends section 5739.01 of the Revised Code to exempt memberships to gyms or other recreational facilities operated by nonprofit organizations from sales and use taxation.

• Modifies the definition of "Physical fitness facility service" to exclude services provided by organizations exempt from taxation under section 501(c)(3) of the Internal Revenue Code.

• Similarly exempts "Recreation and sports club service" memberships provided by 501(c)(3) exempt organizations from sales taxation.

• The exemption applies beginning on the first day of the first July after the act takes effect.