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Ezel / Tax Rulings / TX
TX 8601L0693D08 Sales and/or Use Tax (State,Local,MTA) 1986-01-13

Was renting a tanning booth or tanning bed a taxable amusement service in Texas?

Short answer: No. Under the facts presented in the 1986 letter, renting a tanning booth or tanning bed was not a taxable amusement service.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 1986 Texas Comptroller taxpayer-response letter containing a brief conclusion about renting tanning booths or beds. It expressly says different facts could change the opinion. Current tanning-service, amusement, rental, health-related fee, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
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 Comptroller said renting a tanning booth or tanning bed was not a taxable amusement service under the facts presented.

Common questions

Was the tanning-booth rental taxable as an amusement service? No.

Did the letter address other tanning-salon products or fees? No.

Did the letter cite a statute or rule? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

January 13, 1986

Dear ***:

Thank you for your letter dated January 7, 1986 concerning the taxability
of sun-tanning booths.

The rental of a tanning booth or tanning bed is not a taxable amusement
service.

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 us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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