WSR 08-24-081INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[
Filed December 1, 2008,
2:58 p.m.
]
INTERPRETIVE STATEMENTS ISSUED
ETA 2023.08.183
Physical Fitness Services -- Specialized Exercise and
Conditioning activities
The purpose of this advisory is to clarify the
distinction between physical fitness services, which are
retail sales subject to retailing B&O and retail sales taxes,
and therapeutic activities and instructional lessons in
physical fitness, which are subject to the service and other
B&O tax. This ETA has been revised to recognize that a new
ETA 2034.08.183 addresses the taxability of Yoga, Tai Chi, and
Qi Gong classes.
ETA 2034.08.183Taxability of Yoga, Tai Chi, and Qi Gong
The purpose of this advisory is to explain the tax
reporting responsibilities of persons providing Yoga, Tai Chi,
and Qi Gong classes. A copy of these documents is available via the internet
at http://dor.wa.gov/content/FindALawOrRule/, or a request for
a copy may be directed to Roseanna Hodson, Interpretations and
Technical Advice Division, P.O. Box 47453, Olympia, WA
98504-7453, phone (360) 570-6119, fax (360) 586-0127.
Alan R. Lynn
Rules Coordinator
© Washington State Code Reviser's Office