What date controlled Florida's 2024 Freedom Month exemption for fitness-club membership dues under TAA 24A-015?

Plain-English summary

The date the membership charge was paid controlled the 2024 Freedom Month Sales Tax Holiday, not the invoice date.

Dues paid from July 1 through July 31, 2024 for club membership occurring through December 31, 2024 were exempt from tax.

What this means for you

This was a historical holiday with both a payment window and an outside membership date. It does not describe a permanent fitness-club exemption.

Common questions

What date controlled? The paid date.

What was the payment window? July 1 through July 31, 2024.

How late could the membership occur? Through December 31, 2024.

Citations and references

• Fla. Stat. § 212.04, section 58 of chapter 2024-158, Laws of Florida, and Fla. Admin. Code r. 12A-1.005, as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 24A-015

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale
Executive Director

floridarevenue.com

QUESTION: Is the "Paid Date" between July 1, 2024, and July 31, 2024, the controlling date for
the Freedom Holiday, irrespective of when the invoice is created, referred to as the "Invoice
Date" to be used for an admission between July 1, 2024, and December 31, 2024, the "Admissions
Date"?
ANSWER: Yes, the date the charge for the admission is paid (i.e., "Paid Date) is the controlling
date for the Freedom Month Sales Tax Holiday. Therefore, any dues paid from July 1, 2024,
through July 31, 2024, for membership occurring through December 31, 2024, would be exempt
from tax under the Freedom Month Sales Tax Holiday.
November 26, 2024

Via E-mail:
Re:

Dear

Technical Assistance Advisement – TAA #: 24A-015
(“Club”)
Sales and Use Tax – Freedom Month Sales Tax Holiday
Chapter 2024-158, Section 58, Laws of Florida (“L.O.F.”)
Section 212.04, Florida Statutes (“F.S.”)
Rule 12A-1.005, Florida Administrative Code (“F.A.C.”
BP #:
:

This is in response to your letter dated
, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter
12-11 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request
has been carefully examined, and the Department finds it to be in compliance with the requisite
criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is
issued to you under the authority of s. 213.22, F.S.
Requested Advisement
Is the "Paid Date" between July 1, 2024, and July 31, 2024, the controlling date for the Freedom
Holiday, irrespective of when the invoice is created, referred to as the "Invoice Date" to be used
for an admission between July 1, 2024, and December 31, 2024, the "Admissions Date"?

Technical Assistance Advisement
November 26, 2024
Page 2

Facts and Definitions Provided by Taxpayer
Club is a private membership club which provides physical fitness facilities.
Freedom Summer Sales Tax Holiday will be referred to as a "Holiday."
Invoicing of a retail sale of admissions to music events, sporting events, cultural
events, specified performances, movies, museums, state parks and fitness facilities
will be referred to as "Invoice Date(s)."
Receiving payment for a retail sale of admissions to music events, sporting events,
cultural events, specified performances, movies, museums, state parks and fitness
facilities will be referred to as "Paid Date(s)."
Admission to the events held between July 1, 2024, and December 31, 202[4], will be
referred to as "Admission Date(s)".
Private and membership Clubs providing physical fitness facilities will be referred to
as "Club(s)."
Invoice Generated. Club generates a Member invoice for Club dues for the rest
of the annual year on June 30, 2024.
Accounts Receivable Created. The invoice creates an accounts receivable in its
accounting system on June 30, 2024, the "Invoice Date."
Invoice Paid. The invoice is for an Admission will be paid between July 1, 2024, and
July 31, 2024, the "Paid Date."
Use Of Admission. The fee will be used for the monthly dues, an admission between
July 1, 2024, and December 31, 2024, the "Admissions Date."
Law and Discussion
Section 212.04, F.S., provides that the sales of admissions are taxable in Florida. The term
"admissions" is defined as the net sum of money for admitting a person or persons to any place of
amusement, sport, or recreation. See s. 212.02(1), F.S.
Chapter 2024-158, Section 58, Laws of Florida (“L.O.F.”), provides that Florida sales and use tax
may not be collected on purchases of admissions made during the period from July 1, 2024,
through July 31, 2024, for the “use of or access to private and membership clubs providing physical
fitness facilities from July 1, 2024, through December 31, 2024.”

Technical Assistance Advisement
November 26, 2024
Page 3

On May 8, 2024, the Department published a Tax Information Publication (“TIP”), TIP #24A0105, regarding the Freedom Month Sales Tax Holiday. The TIP provides that “during the sales tax
holiday period, tax is not due on the retail sale of admissions to… fitness facilities.” It further
clarifies that “admissions to… private and membership clubs providing physical fitness facilities
are eligible for the tax holiday.”
Based on the above, the exemption only applies to dues paid from July 1, 2024, through July 31,
2024, for membership occurring through December 31, 2024. Payments made for periods
occurring after December 31, 2024, are subject to tax.
Conclusion
Yes, the date the charge for the admission is paid (i.e., "Paid Date) is the controlling date for the
Freedom Month Sales Tax Holiday. Therefore, any dues paid from July 1, 2024, through July 31,
2024, for membership occurring through December 31, 2024, would be exempt from tax under the
Freedom Month Sales Tax Holiday.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s. 213.22,
F.S. Our response is predicated on those facts and the specific situation summarized above. You
are advised that subsequent statutory or administrative rule changes, or judicial interpretations of
the statutes or rules, upon which this advice is based, may subject similar future transactions to a
different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public
records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of
s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to
protect confidentiality, we request you provide the undersigned with an edited copy of your request
for TAA, the backup material and this response, deleting names, addresses and any other details
which might lead to identification of the Taxpayer. Your response should be received by the
Department within ten (10) days of the date of this letter.

Technical Assistance Advisement
November 26, 2024
Page 4

If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6363.
Sincerely,

Leigh L. Ceci
Leigh L. Ceci, MAcc
Tax Law Specialist
Office of Technical Assistance
CC:

Record ID: 7001277079

Technical Assistance Advisement
November 26, 2024
Page 5

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