WSR 08-24-081

INTERPRETIVE 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 2034.08.183

Taxability 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