1276-S AMH DUNS H5289.1

SHB 1276 - H AMD 1015

By Representative Dunshee

    On page 4, beginning on line 9, after "(a)" strike all material through "consumers" on line 11, and insert "Amusement and recreation services including but not limited to ((golf,)) pool, billiards, ((skating, bowling, ski lifts and tows)) pinball machines, video games, day trips for sightseeing purposes, and others, when provided to consumers, but not including:  Golf, skating, bowling, swimming, ski lifts and tows, basketball, racquet ball, handball, squash, tennis, and all batting cages; exercise classes such as aerobic, dance, water, and jazzercise; providing running tracks, weight lifting, and weight training; use of exercise equipment such as treadmills, bicycles, stair-masters, and rowing machines; providing personal trainers who are persons who assess individuals' workout needs and tailor a physical fitness workout program to meet those individual needs; and the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance"

EFFECT:  Clarifies that the line between taxable and tax exempt physical fitness services includes golf, skating, bowling, swimming, ski lifts and tows, basketball, racquet ball, handball, squash, tennis, and batting cages as tax exempt, as well as exercise classes (aerobic, dance, water, jazzercise, etc.), providing running tracks, weight lifting, weight training, use of exercise equipment (treadmills, bicycles, stair-masters and rowing machines) and providing personal trainers.  Amusement devices would remain subject to sales tax.

                            --- END ---