Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

Ruling 89-109, Health and Athletic Club Services

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 95(3) 


Services rendered by dancing schools that specialize in dance instructions or lessons are not subject to sales and use tax.

LEGAL DIVISION

September 26, 1989