Yoga, tai chi, chi gong, and martial arts

Generally, the amounts charged to participate in yoga, tai chi, chi gong, and martial arts are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

Amounts charged by an operator of an athletic or fitness facility (AFF) to participate in yoga, tai chi, chi gong, or martial arts are subject to business and occupation (B&O) tax under the Retailing classification, and the AFF must collect sales tax.