State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-54

Golf and Country Clubs

Sales of tangible personal property, including food and beverages and rentals of golf carts and other equipment, by golf and country clubs, whether made to members or other persons are taxable and such clubs must obtain a sales tax permit.

Charges by the club for other than the sales of tangible personal property such as membership dues assessments, are not charges for tangible personalty and, as such, are not taxable.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987