Missouri has issued a letter ruling concerning the taxability of certain services at a health club. Personal training and group fitness classes are subject to sales tax because a health club is a place of amusement. In Wilson’s Total Fitness Center, Inc v. Director of Revenue, 38 S.W.3d 424 (mo. Banc 2001), the Supreme Court held that an athletic and exercise or fitness clubs are places of recreation and the fees paid to them are subject to sales tax. However charges for massage and hair services or supervised lessons i.e. swimming, tennis, rock climbing instruction, karate, and dance are not subject to tax. The lessons are not taxable even if taught by an independent contract instructor. (Letter Ruling No. LR4912, Missouri Department of Revenue, July 17, 2008, 202-962)