In a letter ruling, the Oklahoma Tax Commission found that dues or fees paid for the opportunity to buy items and services at a discount membership club are not subject to sales tax. Oklahoma tax law provides that sales tax is due on club dues and fees, including those that have a value that is equivalent to the charge that would have otherwise been imposed, and including fees paid for the use of facilities or for services rendered at a health spa, club, or similar facility or business. Dues or fees paid for the opportunity to purchase items and services at a discount do not fall under the purview of the pertinent tax law. Therefore charges for discount club membership are not subject to sales tax. The Commission did find that sales tax would apply to any in-state purchases of tangible personal property or taxable services used to provide the nontaxable discount club membershipincluding items provided at no charge to members. (Letter Ruling 14-001, Oklahoma Tax Commission, June 5, 2014, released January 15, 2015)