Fees paid directly to personal trainers from customers for training services received are not subject to Missouri sales and use tax. However, fees paid by personal trainers to fitness centers for use of the facility are subject to sales and use tax. Fees that fitness centers charge their members for personal training services are also taxable. Under Missouri law, a fitness center is considered a place of amusement, and any fees paid to it, including for personal training, are subject to tax under Section 144.020.1(2) (Letter Ruling No. LR5806, Missouri Department of Revenue, July 24, 2009).