Texas Comptroller of Public Accounts    STAR System


January 7, 1998


Dear *********:

I am responding to your email inquiry sent to our tax help address.  You asked 
several questions for a client who is a personal trainer and offers an athletic 
facility to persons for physical fitness.

1)	Are my client's services taxable under the Texas Sales and Use tax 

Personal training - Based upon sales tax rule 3.298 (a)(2)(B), a separately 
stated charge, flat fee, or contract (separate and apart from the normal spa, 
health/fitness club membership) for persons to participate in personal training 
sessions will not be taxable as an amusement service if: 

a. the service involves personal one and one training, and 
b. involves putting the client through the program, rather than just designing 
the program and instruction on how to use the equipment.

2)	If my client puts in 1 tanning bed, are the revenues from the tanning 
bed subject to sales and use taxes?

Tax is not due on membership or single session fees at a tanning clinic.  A 
tanning clinic does not qualify as an amusement service.  Also, the fee to use 
the tanning bed at a clinic or other location is not a rental or lease of the 
tanning bed because a true rental or lease of equipment would give the client 
total control and possession of the tanning equipment rather than the use at 
the clinic.  The charge to use the bed is not taxed.  Your client must pay tax 
on the purchase or rental of the tanning bed.

3)	If my client offers an "Open Gym" environment during certain hours for 
some clients to use my client's facilities for a flat monthly fee, are these 
services taxable?  During these hours, my client would be present offering 
personal training services to the clients while they use the facility.  It's 
important to note that this would not be a membership to a health club or 
fitness facility, and would only be offered to a limited number of my client's 
clients.  This arrangement could be best described as "Group" Personal Training 

In Texas Administrative Code Section 3.298, amusement services are defined as 
an entertainment, recreation, sport, pastime, diversion, or enjoyment that is a 
pleasurable occupation of the senses.  Amusement services and places offering 
amusement services include, but are not limited to ...
(D) participatory sports or games: including
(i) athletic clubs; ...
(viii) health clubs (spas), (admissions and memberships); ...
(xvi) physical fitness centers; ...

Group training sessions do not qualify as personal training and are taxable 
unless the group session takes on the format of a "class," similar to 

Your client should charge tax on the monthly fees unless the fee is for a class 
session or for a personal fitness training as described above.

You can find the sales tax rules on the Internet at the following address: 
.  The numeral I may be a 
one or an I or i; it is difficult to tell so try each one if you have trouble.  
This address is an internal part of the Texas Window on State Government with 
an address of .


Tax Policy Division

DATE: 01/07/1998