Ezel / Tax Rulings / TX
TX 8501L0616E13 Sales and/or Use Tax (State,Local,MTA) 1985-01-30

Was a customer charge for use of a skin-tanning booth taxable?

Short answer: No under the facts presented. The 1985 letter stated simply that the charge for a tanning booth was not taxable.

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This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 1985 letter stated that the charge for a skin-tanning booth was not taxable under the facts presented.

The response did not describe membership plans, product sales, bundled services, equipment rentals, or any other tanning-salon charges.

Common questions

Did the letter tax the tanning-booth charge? No. Did it explain the legal basis? No. Did it cover lotion or product sales? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

January 30, 1985

Dear ***:

Thank you for our letter of January 10, 1985 concerning the taxability
of skin tanning booths.

The charge for a tanning booth is not taxable.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

You may write to the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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