Ariz. Admin. Code § 15-5-157

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-5-157 - Membership Fees

A. Membership, admission, or other fees charged by a limited-access retail business shall be considered part of the taxable gross income of the business activity.

B. For purposes of this rule, "a limited-access retail business" means a business which does not sell to the general public but which charges a membership fee or a membership due in order to obtain access to the business or to obtain discounts or preferential treatment in the purchase or rental of tangible personal property from or through the business.

C. Gross income shall not include separately billed amounts paid to secure ownership interests or rights in the business which can be transferred or assigned.

Ariz. Admin. Code § R15-5-157

Renumbered from R15-5-3036 and amended effective August 9, 1993 (Supp. 93-3).