Trolley-Style Bike Rentals Taxable in Texas

Wednesday, May 15th, 2019

 
 
Trolley-style bike bar navigating a street.
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The Texas Comptroller recently ruled that the rental of trolley-style bikes is a taxable amusement service. The bikes were rented on an hourly basis. Customers were allowed to bring food, beverages, music, and kegs that could be attached to an on-board tap system.

Amusement services are taxable in Texas. Amusement services are defined as "entertainment, recreation, sport, pastime, diversion, or enjoyment that is a pleasurable occupation of the senses." The ruling found that the trolley service was a taxable amusement services because it was intended to "provide riders with a self-powered ride for pleasure, recreation, and entertainment."

https://www.ttrus.com/trolleybike/Texas


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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.

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