Texas Comptroller of Public Accounts    STAR System


     8709L0838G06 
      COMPTROLLER OF PUBLIC ACCOUNTS
      STATE OF TEXAS
      AUSTIN, TX 78774
      
      September 28, 1987
      
      ***********
      ***********
      ***********
      		
      Dear *******:
      
      Thank you for your letter of September 11, 1987, concerning 
*************.
      
      I understand that ************* offers supervised child care, including
      physical fitness activities, nutrition training, arts and crafts, trans-
      portation to and from the child care facility and organized field trips.
      
      Child care facilities, day camps, and instructions in sports, i.e., gym-
      nastics and swimming lessons, are not considered amusement services and 
      are not subject to tax at this time.
      
      This opinion is based on the facts presented. If there are additional or
      different facts, the opinion may change.
      
      If you have any questions or need more information, please call me at
      1-800-252-5555 toll free from anywhere in Texas.  The regular number is
      512/463-4600.  You may write me at the Tax Policy Division.
      
      Sincerely,
      Adina Whittemore
      Tax Policy Division
      
      
ACCESSION NUMBER: 8709L0838G06 
SUPERSEDED: N 
DOCUMENT TYPE: L 
DATE: 09/01/1987
TAX TYPE: SALES