The State of Florida has exempted flat fees charged for Pilates instruction, whether for a specific number of classes or for an unlimited number of classes. As a professional service, these fees are not taxable. Fees that are paid to an instructor of a studio that offers private and semi-private Pilates classes are also exempt from tax because the customer is not allowed to use the taxpayer’s facilities other than receiving the professional service. (Technical Assistance Advisement, No. 07A-005, Florida Department of Revenue, March 14, 2007)