Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter O - STATE AND LOCAL SALES AND USE TAXES
Section 3.317 - Massage Parlors, Escort Services, and Turkish Baths

Universal Citation: 34 TX Admin Code § 3.317

Current through Reg. 50, No. 13; March 28, 2025

(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).

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