November 28 , 2007
Det. No. 07-0113. 26 WTD 250 (2007) - A movement therapist protests a letter ruling that her receipts are subject to retail sales tax and retailing B&O tax. We conclude that her receipts are from a physical fitness service and subject to retail sales tax and retailing B&O tax. Further, the Department need not classify her business as service simply because others in similar businesses may be reporting under the service classification. Accordingly, we sustain the ruling.
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