Gym Classes Not Taxable in Missouri

Monday, January 9th, 2017

 
 
A dentist placing a retainer into a patient's mouth.
Share
Link
Missouri
Services

Missouri ruled that charges for instructional programs were not taxable.

A taxpayer owned a fitness facility that offered group fitness classes and other programs. These included personal training sessions, drop-in group classes, sports performance services, Olympic lifting classes, and speed training. The taxpayer's staff led the classes through the workouts and demonstrated correct technique.

Missouri taxes fees paid to any place of amusement, entertainment, or recreation or to games and athletic events. There is an exception for fees paid for instructional classes. "Instructional classes" include any class, lesson, or instruction intended or used for teaching.

Because the taxpayer had staff guiding and directing the classes, staff was "teaching." As a result, the classes were instructional and fees paid to take the classes were not taxable.

http://dor.mo.gov/rulings/show/7765


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Texas Exempts Boats and Motors Temporarily Used in the...

Wednesday, June 26th, 2019 -Texas has recently passed a bill creating an exemption for boats and motors purchased for use outside of the s...

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...