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.

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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