The New York State Department of Taxation and Finance has issued guidance concluding that a facility offering nothing other than yoga instruction is not subject to the New York City local sales tax on receipts from “services by weight control salons, health salons, gymnasiums, Turkish and sauna bath and similar establishments.” Application of State and Local Sales Tax to Facilities that Provide Yoga Instruction, NYT-G-12(1) (N.Y.S. Dep’t of Tax. & Fin., July 24, 2012). The same company operates other facilities that provide both Pilates classes and instructions in yoga, and those facilities were found to qualify as “gymnasiums,” since Pilates classes constitute exercise activities. Therefore, the company’s charges for all services at those facilities were taxable. However, yoga was determined not to be an exercise activity, because “yoga generally includes…not simply physical exercise, but activities such as meditation, spiritual chanting, breathing techniques, and relaxation skills,” and therefore the charges for yoga instruction at the facility that only provided yoga instruction were not subject to tax.