"Dues and fees paid to physical fitness facilities that meet certain program and staffing requirements established by law, if the exemption has been approved in advance by the Department of Revenue"

Exemptions include: Membership Fees, Lockers & Towels, Rental Fees and Equipment Rental

To qualifying for the exemption (Per TCA 67-6-33-(a) 17 (A)

ONE	The enterprise must have at least one full-time employee certified in administering health assessments, or at least one full-time employee licensed by the state that represents a medical and/or paramedical discipline
TWO	The facility must be open at least seventy hours per week
THREE	The enterprise must permit participation by each member each day in operation
FOUR	The facility must have at least 15,000 square feet in use for physical fitness purposes
FIVE	The facility must offer three or more of the following programs and/or activities: Health assessments that include blood chemistry and urinalysis. racquetball; exercise equipment; track or swimming; and aerobics