Gym Classes Not Taxable in Missouri

Monday, January 9th, 2017

A dentist placing a retainer into a patient's mouth.

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.

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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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