Ezel / Tax Rulings / TX
TX 8412L0609A02 Sales and/or Use Tax (State,Local,MTA) 1984-12-19

Were tanning-salon booth fees taxable under Texas's October 2, 1984 sales-tax changes?

Short answer: No. The Comptroller said tanning-salon fees were not taxable under the sales-tax changes effective October 2, 1984.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller ruled that tanning-salon fees were not taxable under the sales-tax law changes effective October 2, 1984.

The letter gives no separate analysis for equipment, memberships, products, or bundled charges. Its entire holding is limited to the tanning-salon fees the requester described.

What this means for you

Tanning salons

Under this short 1984 ruling, the described salon fees were nontaxable.

Accountants and tax professionals

The letter explains a historical result but cites no statute or rule and gives almost no facts. Verify current law and the exact type of charge before applying it today.

Common questions

Q: Were tanning-salon fees taxable?
A: No, according to this letter.

Q: Did the ruling address product sales or other charges?
A: No. It only answered the taxability of tanning-salon fees.

Q: Can another salon rely on this letter?
A: Not automatically. STAR letters are fact-specific and may no longer represent current policy.

Citations and references

The letter did not cite a specific statute or administrative rule.

Source

Original ruling text

December 19, 1984

Dear ***

Thank you for your November 30, 1984, letter concerning the taxability of
tanning salon fees under the October 2, 1984, changes in the sales tax
law.

Tanning salon fees are not taxable.

Please feel free to contact us if you have additional questions.

Sincerely,

Tax Policy
Tax Administration Division

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