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Ezel / Tax Rulings / TX
TX 8703L0803A12 Sales and/or Use Tax (State,Local,MTA) 1987-03-27

Were body-wrapping service charges subject to Texas sales tax?

Short answer: No. After reviewing the submitted materials, the Comptroller said the body-wrapping service charge was not taxable and that the customer could seek a refund from the studio.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
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 brief 1987 Texas Comptroller letter applies to body-wrapping services described in materials that are not reproduced in the ruling. It gives no detailed facts, reasoning, or citation. Personal-service, spa, beauty, fitness, product-sale, refund, and local-tax rules may have changed or differ for another offering. STAR documents may no longer represent current policy even when not marked superseded. Identities 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 Texas Comptroller said the described body-wrapping service charge was not subject to sales tax. The taxpayer could request a refund from the studio for tax already paid.

The letter does not reproduce the submitted service materials or explain the legal reasoning, so its factual scope is narrow.

What this means for you

The result applies only to the body-wrapping service as presented in 1987. The short letter does not show whether products, exercise equipment, memberships, or other services were included.

Common questions

Was the described body-wrapping service taxable? No.

Could the customer seek a refund of tax paid? Yes, from the studio.

Did the letter explain why the service was nontaxable? No.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 27, 1987

Dear ***:

Thank you for your recent letter regarding the taxability of body
wrapping services.

After reviewing the material you sent, we have determined that the
charge for this service is not subject to sales tax.

You may request a refund from the studio of the tax you paid.

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
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,
Sandi Skaggs
Tax Policy Section
Tax Administration Division

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