Michael Jaudes Fitness Edge, Inc. v. Director of Revenue

LAURA DENVIR STITH, Chief Justice.

Michael Jaudes Fitness Edge, Inc. (“Fitness Edge”), seeks review of the decision of the Administrative Hearing Commission (AHC) holding that the fees it receives from its clients are subject to sales tax pursuant to section 144.020.1(2). 1 It argues that because the fees primarily cover the provision of personal training services, they should not be subject to tax under that section. To the contrary, the record supports the AHC’s determination that Fitness Edge’s fitness training facility is a place of recreation and that the fees paid to it are paid for…