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Ezel / Tax Rulings / TX
TX 8505L0644D05 Sales and/or Use Tax (State,Local,MTA) 1985-05-28

Were charges for customer time on tanning beds subject to Texas sales tax?

Short answer: No under this 1985 letter. The Comptroller said charges for time on tanning beds were not taxable, based solely on the new salon's stated facts.

Apply this to your situation

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A new tanning salon planned to sell customers time on tanning beds. The Comptroller confirmed that those charges were not taxable under the facts presented in the 1985 request.

Common questions

What did the salon sell? Time on tanning beds. Were those charges taxable? No under this historical letter. Did the letter address products or other salon services? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

May 28, 1985

Dear **:

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

We are opening a new business during the month of June 1985. This will be a
tanning salon at which we will sell time on tanning beds. It is our
understanding that these fees are not taxable under the Texas Sales Tax
Provisions, but would like to have a letter in our files to that effect. Would
you please confirm to us that this type of service fee is not subject to sales
tax.

Response: Charges for time on tanning beds 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 or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/475-1931. You may write me at the Tax Administration Division.

Sincerely,

Al Van Allen
Tax Administration Division

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