TN 27 (05-12)
RS 01402.065 Gyms and Other Athletic Facilities as a Fringe Benefit
The value of an on-premises athletic facility (a gym or other athletic facility) provided
by an employer is not wages, if:
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Located on the premises of the employer, and
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Operated by the employer, and
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It is primarily for the use of the employees, their spouses, and their dependent children.