https://texreg.sos.state.tx.us/public/readtac$ext.TacPage?sl=R&app=9 &p_dir=&p_rloc=&p_tloc=&p_ploc =&pg=1&p_tac=&ti=34&pt=1&ch=3& rl=317
Hmm. Can't get the link to post. It's Section 3.317 of Title 34, Part 1, Chapter 3, Subchapter O of the Texas Adminstrative Code. Google "texas sales tax turkish baths" and you'll find it.
(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Escort service--A business that provides for a fee an employee as an escort, date, or bodyguard. An escort service does not include motor escorting or armored car service.
(2) Massage parlor--A business that provides massage services for a fee. A massage parlor does not include the following, even though massages may be part of their services: health clubs, health spas, hospitals, nursing homes, sanitariums, athletic departments, licensed physical therapists, registered massage therapists, beauty spas, reducing salons, scalp treatments, or slenderizing salons. A massage parlor does include Turkish baths and any business not previously listed that provides massages as at least one of its services.
(3) A Turkish bath--A business in which a customer first uses a steam room and then obtains a massage or rubdown.
(b) Sales tax is due on all services provided by massage parlors, Turkish baths, or escort services.
(c) Sales tax is due on utilities, equipment, towels, and machinery used to perform personal services.
(d) Records must be kept on all services provided by massage parlors, Turkish baths, and escort services. For more detailed information about records required, see §3.281 of this title (relating to Records Required; Information Required).
I wonder if an agency or parlor that uses independent contractors, rather than the "employee" specified in (a)(1), would no be liable.
Well, anyway, I wouldn't want them to get in any trouble, so I'll be adding 8.25% onto my appointment fees.
![Smile](http://www.eccie.net/images/smilies/smile.gif)