Ezel / Tax Rulings / TX
TX 8808L0937F01 Sales and/or Use Tax (State,Local,MTA) 1988-08-09

Are hyperbaric oxygenation, colon hygiene, and cranio-sacral therapy sold for a separate fee by a Texas health club taxable?

Short answer: Three services a health club offers members for a separate fee are all nontaxable in Texas. Hyperbaric oxygenation and a colon-hygiene session are each nontaxable personal services, and cranio-sacral therapy is treated as a massage service — and massage services provided at health-club facilities are not taxable.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A health club asked the Comptroller whether three services it performs for members for a separate fee are taxable. The answer for all three: not taxable.

  1. Hyperbaric oxygenation (placing a person in a hyperbaric oxygen chamber for about an hour) — a non-taxable personal service.
  2. Colon hygiene (infusing warm filtered water into the rectum to cleanse the colon) — also a non-taxable personal service.
  3. Cranio-sacral therapy (a trained therapist applying non-invasive pressure) — the Comptroller found this "appears to be a massage service," and massage services provided at health-club facilities are not taxable.

Even though Texas taxes health-club and amusement-type memberships, these particular hands-on wellness services, charged separately, fell on the nontaxable personal-service side.

What this means for you

Health clubs and wellness studios

If you charge members a separate fee for hands-on personal services like these, this letter treats them as nontaxable personal services rather than taxable club amenities. The cranio-sacral answer specifically rests on it being a massage service delivered at a health-club facility, which Texas did not tax.

The "separate fee" framing mattered

The Comptroller's analysis assumed each service was performed for a separate fee. Bundling a service into a taxable membership package can change the analysis — keep separately charged personal services clearly identified.

Common questions

Q: Is hyperbaric oxygenation taxable in Texas?
A: No. The Comptroller treated it as a nontaxable personal service when a health club provides it for a separate fee.

Q: Is a colon-hygiene session taxable?
A: No. It is likewise a nontaxable personal service under this letter.

Q: Is cranio-sacral therapy taxable?
A: No. The Comptroller viewed it as a massage service, and massage services provided at health-club facilities are not taxable.

Q: Can I rely on this 1988 letter today?
A: Treat it as guidance only. It is based on the facts presented and can change with different facts; on the STAR system it binds the Comptroller only as to the taxpayer it was issued to and may no longer reflect current policy.

Citations and references

Rules and statutes: The letter classifies each service as a nontaxable personal service (and cranio-sacral therapy as a nontaxable health-club massage service) but does not cite a specific Tax Code section or Comptroller rule by number.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

August 9, 1988

Dear **:

Thank you for your inquiry regarding the taxability of various
services performed for members of your health club.

You indicate that these services are performed for a separate fee.
The description of each service and a response are as follows:

  1. Hyperbaric oxygenation which involves placing a person in a
    hyperbaric oxygen charger for about an hour.

Response: This is a non-taxable personal service.

  1. A colon hygiene session which involves the mechanical process
    of infusing warm filtered water into the rectum to cleanse and
    balance the colon.

Response: This is also a non-taxable personal service.

  1. Cranio-sacral therapy sessions which involve the application
    of non-invasive pressure by a trained therapist.

Response: This appears to be a massage service. Massage services
provided at health club facilities are not taxable.

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

If you have any questions, please contact Tax Correspondence. You
may call toll free 1-800-531-5441, or our regular number is
512/463-4600.

Sincerely,
Bob Jeffcoat
Tax Correspondence

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