Okla. Admin. Code § 710:65-19-77

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-19-77 - Dues and fees

(a)General provisions. Dues, fees, or any charge, payment, or contribution required as a condition precedent to membership in a club; or for access to the club establishment; or for access to or use of facilities, equipment, services, or privileges are subject to sales tax.

(b)Definitions. For purposes of this Section, "dues" and "fees" are used synonymously. "dues" means, but is not limited to, payments made to support and maintain clubs, associations, or other membership organizations, or to acquire and retain membership therein. "Dues" includes free or complimentary dues or fees.. In transactions where no monetary consideration is stated, "dues" means that value equivalent to the charge that would have otherwise been made.

(c)Exemptions and exclusions. Examples of transactions which are excluded from the application of this Section or are specifically exempt by statute are:

(1) Fees for instructional services at locations where no membership dues are charged, and there is no member/non-member difference in fees, are considered fees for the provision of nontaxable services.

(2) Dues paid to fraternal, religious, civic, charitable, or educational societies or organizations by regular members thereof, if:

(A) The organization operates under a lodge plan; and

(B) The organization does not operate for a profit which inures to the benefit of any individual member or members of the organization to the exclusion of other members.

(3) Dues paid monthly or annually to privately owned scientific and educational libraries by members sharing the use of services rendered by such libraries with students interested in the study of geology, petroleum engineering or related subjects.

(4) Dues or fees paid to YMCAs or YWCAs or municipally-owned recreation centers for the use of facilities and programs. As used in this Section, "recreation centers" shall not mean zoological or botanical parks or golf courses.

Okla. Admin. Code § 710:65-19-77

Added at 14 Ok Reg 2711, eff 6-26-97; Amended at 18 Ok Reg 2823, eff 6-25-01; Amended at 23 Ok Reg 2847, eff 6-25-06