For-Profit Golf Clubs: Effective May 13, 2024, annual, quarterly, monthly, and other membership dues paid to a for-profit golf club are exempt from Admissions Tax.
For-Profit County Clubs, Tennis Clubs, or Similar Facilities: Annual, quarterly, monthly, and other membership dues (except initiation fees) paid to a for-profit country club, tennis club, or similar facility, including social membership dues, are subject to the Admissions Tax for all periods open under statute.
Nonprofit Clubs and Facilities: Memberships to certain nonprofit organizations are exempt under SC Code Section
12-21-2420(4). That section exempts from the Admissions Tax "any charge made to any member of a nonprofit organization or corporation for the use of the facilities of the organization or corporation of which he is a member.