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:
Located on the premises of the employer, and
Operated by the employer, and
It is primarily for the use of the employees, their spouses, and their dependent children.