Ezel / Tax Rulings / TX
TX 9104L1098A13 Sales and/or Use Tax (State,Local,MTA) 1991-04-02

Which separately stated health-spa charges were taxable: massages, facials, pedicures, manicures, or hydrotherapy baths?

Short answer: Only the hydrotherapy-bath charge was taxable. Texas said separately stated charges for massages, facials, pedicures, and manicures were not subject to sales tax.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 spa separately stated charges for massages, facials, pedicures, manicures, and hydrotherapy baths. The Comptroller said the massage, facial, pedicure, and manicure charges were not subject to sales tax. Hydrotherapy-bath charges were taxable.

What this means for you

The letter's treatment depended on the specific service and on the charges being separately stated. It did not answer the tax treatment of the spa's other offerings.

Common questions

Were massages and facials taxable? No, when separately stated by the health spa.

Were manicures and pedicures taxable? No, when separately stated.

Were hydrotherapy baths taxable? Yes.

Citations and references

The letter did not cite a statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

JOHN SHARP
Comptroller April 2, 1991

Dear *:

Thank you for your recent letter which is restated in part with
response below.

Facts: Services we offer to members include workouts, fitness
consultation, nutrition consultation, massages, facials,
manicures, pedicures and hydrotherapy baths. We also have a
juice bar (limited food served), saunas and whirlpools.

Question: What are our tax liabilities in the State of Texas on
our personal services offered? In our follow-up conversation
you asked me to respond to the taxability of the following five
items which you said were separately stated to your customers.

Massages
Facials
Pedicures
Manicures
Hydrotherapy Baths (similar to a whirlpool bath)

Response: Separately stated charges by health spas for massages,
facials, pedicures, and manicures are not subject to sales tax.
The charges for hydrotherapy baths are subject to sales tax.

This opinion is based on the facts you presented. Other facts,
though similar, may yield different results.

If you have questions or need more information, please call our
toll-free number 1-800-531-5441. My direct line number is 512-
463-4680 [FAX (512) 475-0900]. You may write to me in care of
Tax Administration Division.

Sincerely,
Al Van Allen
Tax Administration Division

Get today's answer for your situation

You just read a 1991 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.