OH HB196

Exempts from sales tax memberships to gyms or other recreational facilities operated by nonprofit 501(c)(3) organizations, effective July 1, 2021.

Amends Ohio Revised Code section 5739.01 to add exemptions for "physical fitness facility service" and "recreation and sports club service" when provided by tax-exempt nonprofits.

Physical fitness facility service includes memberships, initiation fees, membership dues, renewal fees, and monthly fees for athletic clubs, health spas, and gymnasiums.

Recreation and sports club service includes memberships and fees for organizations like aviation clubs, gun clubs, yacht clubs, golf clubs, and similar recreational organizations.

The exemption applies only to organizations recognized as exempt from federal taxation under Internal Revenue Code section 501(c)(3).