Personal training

Generally, charges for personal training (e.g. exercise training, conditioning training, strength training, fitness training, sports training, etc.) conducted at an athletic or fitness facility (AFF) are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax.

Non-retail sales

The amounts received for the following are subject to B&O tax under the Service and Other Activities classification:

• Charges to provide personal training at any location other than an AFF operated by the personal trainer.
• Separately stated charges for nutritional consulting or body composition testing.

Note: Personal trainers who provide their services at an AFF operated by another party must pay retail sales tax to the AFF on the charges for the use of the AFF.