IDAPA 35.01.02.129 — USE OF A RECREATIONAL FACILITY, INSTRUCTIONAL FEES, AND PARI-MUTUEL

BETTING (RULE 129).
01.
Use of a Recreational Facility. Charges or fees to procure the use of a facility, facilities, or
building for the purpose of recreation or physical conditioning are taxable.
(3-31-22)
02.
Dues. Dues paid to fraternal organizations such as the Elks, Eagles, Masonic Order, or similar
organizations are not normally paid primarily for the use of facilities for recreation; in such cases, recreational use of
facilities will be incidental. However, any separate, identifiable fees charged by such fraternal organizations, in
excess of ordinary membership dues and fees, specifically for the use of recreational or physical conditioning
facilities will be taxable including, but not limited to, bowling fees, green fees, swimming fees, court fees, or
equipment usage fees.
(3-31-22)
03.
Instructional Fees. Separately stated instruction fees, such as for jazzercise, aerobics, dance, and
swimming are not taxable.
(3-31-22)
04.
Pari-Mutuel Betting. Pari-mutuel betting is not taxable.
(3-31-22)
05.
Use of Tangible Personal Property. Charges imposed on persons using swimming pools, skating
rinks, golf courses and bowling alleys, etc., often combine the privilege of entering the place with the right to use
tangible personal property. When a uniform price is imposed upon all persons without regard to the intention of the
individual to use tangible personal property or the other facilities included, the total charge will be presumed a charge
for the use of a recreational facility and taxable.
(3-31-22)