Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
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Local Option H
Tax health spa membership fees as part of the amusements tax. Replace Sec.___-410(a)(2) with:
(2) health spas, fitness centers, dance studios, or other persons who charge for the use of premises for sports, athletic, other health-related activities or instruction, whether on a per-event use, or for long-term usage, such as membership fees.
Exempt separately charged individual instruction. Replace Sec.___-410(b)(9) with:
(9) income from separately charged individual instruction. for the purposes of this paragraph “individual instruction” means exclusive personal attention of the provider for the entire duration of the separately charged period of instruction, training, coaching, or similar activity.