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BTLG Table of Contents > Sales and Use Tax Annotations > M > 349.0000 Membership Fees > Annotation 349.2000

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349.0000 Membership Fees—Regulation 1584

Annotation 349.2000

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349.2000 Realtors' Trade Associations. Membership fees paid to the various trade associations of realtors are not subject to tax because they are not related to anticipated retail sales. The true object of membership is that the members are entitled to avail themselves of the extensive services provided by these trade associations. The fact that members may be entitled to purchase certain products or that certain products are sold at a discount is only an incidental and nominal benefit to the true object of membership. Thus, the membership fees are not subject to sales tax. 1/25/96.