nontaxable. If, however, you sell or represent that you sold any other product or device
i.e. books, targets, ammunition, gun rental, and then you are probably subject to sales tax only on those items as well you should.
I can tell you, on many subjects, if you ask a TX State tax office employee a direct tax question it will be as if you ask this forum what is the better choice between pistol and revolver.
Even if you get the answer you want from that employee it will only be a defense, not a get out of trouble card, should you ever get audited.
On the subject of being audited, I would not worry too much about the sales tax people.
If you do training as a business or just extra income, do it in a correct manner and pay your taxes on income and where needed on sales tax and you should have no problem.
The average instructor does not train enough people in a year to warrant a visit from the audit division of sales tax.
They work on the same premise private business does. If, for their cost of hours spent auditing you, it is not profitable to be auditing you in all likelihood will never see them.
If you commit fraud of heaven forbid even give them the idea that you committed fraud
intentionally then all bets or off. If you have a Tax number, do not use it to buy tax free items if you are going to use it for personal use.
Sorry I have made this reply longer than should be already.
BOMOE
These are only my opinions.
I am not a lawyer.
I am not an accountant.
Good luck.
