Gymnastics, Dance, and Parkour Classes Not Taxable in Missouri

Monday, December 12th, 2016

A stack of diapers.

Missouri ruled that fees for classes with skill-based lesson plans were not subject to sales tax, but charges for hosting birthday parties were taxable.

The taxpayer operated a facility that offered classes in gymnastics, dance, tumbling, parkour, and competitive cheerleading. The taxpayer also charged fees for open play on the equipment and for hosting birthday parties at the facility.

Missouri taxes fees paid to any place of amusement, entertainment, recreation, games, and athletic events. However, amounts paid for any instructional class are not taxable. The gymnastics, dance, tumbling, and parkour classes were skill-based instructional classes and were not taxable. The fees for open play and hosting parties, however, were taxable fees for amusements.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

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