Tatson, LLC, d/b/a Powerhouse Gym of Joplin v. Director of Revenue

The Department of Revenue (DOR) seeks review of the Administrative Hearing Commission’s (AHC) determination that Tatson, LLC, d/b/a Powerhouse Gym of Joplin (Powerhouse) did not owe sales tax on rental fees it collected from a personal training company, Atlanta Fitness, d/b/a Custom Built (Custom Built). The rental fees covered the lease of office space and the opportunity to market and sell personal training services to Powerhouse members. DOR contends that the rental fees were subject to sales tax as a fee paid to a place of recreation under section 144.020.1(2). 1

This Court finds that the…