WSR 02-21-002



[ Filed October 2, 2002, 3:21 p.m. ]

ETA 2010.04.08.183--Health and physical fitness clubs receiving initiation fees and dues income

This announcement of the issuance of this interpretive statement is published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

ETA 2010 has been issued to explain that for purposes of determining whether income is deductible as bona fide initiation fees or dues, a health and/or physical fitness club must first show that it receives some income from dues and/or initiation fees solely for social benefits and not for services rendered. It explains the continued validity of Det. No. 97-146R, 17 WTD 133 (1998), and that the fact that a health and/or physical fitness club may have parties or other events for its members at no separate charge does not demonstrate that the member pays a portion of his or her dues for social benefits.

A copy of this advisory is available via the Internet at Alternatively, a request for a copy of this advisory may be directed to: Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office