Ariz. Admin. Code § 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.
Notes
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