Dog Breed List. 1  Affenpinscher â The Affenpinscher is a wire haired terrier that is almost always black but can also be found in black and tan, gray, red or silver. 2  Afghan Hound â The Afghan Hound originated in Afghanistan and is most well known for its long silky coat.
Payments made to health and athletic clubs, such as service fees, membership fees, initiation fees, application fees, and similar fees, are subject to sales and use taxes. Health and athletic club services provided at an additional charge are subject to sales and use taxes whether provided to members or guests.
The club must charge sales tax on the fee paid by the limited access member who only joined the health and athletic club. In addition, the club must separately state the $400 charge for the health club access on the bill for the full access member and charge sales tax on the $400.