Tag Archives: amusement services

No Resale Exemption for Health Club Equipment, Appeals Court Finds

The Texas Third Court of Appeals issued its opinion today in Fitness International, LLC v. Hegar.  It held that certain equipment, such as cardio machines and weight racks, that a health club purchased for its customers’ use, was not exempt from Texas sales and use tax under the sale for resale exemption.  The court based […]


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