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.

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...