COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Lesson fees are not taxable, even if the lessons include the taxable use of an athletic facility. However, if the charge for the use of the facility is a significant part of the total cost of the lessons, the entire charge is taxable.
If the charge for the athletic facility is listed separately, that portion is taxable.