AN ACT EXEMPTING HEALTH AND ATHLETIC CLUB SERVICES AND FEES FROM THE SALES AND USE TAXES.

HB 5079 would exempt health and athletic club services (like gym memberships and fitness classes) and related fees from state sales and use taxes. This directly affects health clubs, fitness centers, and athletic facilities, as well as their customers who would no longer pay tax on these services. The bill amends the tax code to create this specific exemption, removing the tax obligation for these businesses and lowering costs for members. The exemption applies only to health and athletic club services, leaving all other taxes and services unchanged.