NY TSB-A-10(46)S Sales Tax 2010-09-27

Are an independent personal trainer's services subject to NY State or NYC sales tax?

Short answer: No. Personal training -- cardiovascular and isometric exercise, weight and resistance training -- is not among the services enumerated as taxable under Tax Law 1105(c), so it isn't subject to New York State sales tax (or the local taxes outside NYC). It's also not subject to the New York City sales tax on massage services and on services of weight control salons, health salons, gymnasiums, and similar establishments (Tax Law 1212-A(a)(2); NYC Administrative Code 11-2002(h)), because the trainer doesn't operate or affiliate with any such establishment. She is a sole-proprietor trainer with no ownership interest in any gym or salon, and her charges -- whether training is done in her building's gym, her apartment, the client's gym, or online by webcam -- are not the services of a weight control salon or gym and aren't massage services. So her charges are not taxable.

Disclaimer: This is an official New York State Department of Taxation and Finance Advisory Opinion (TSB-A), issued by the Office of Counsel at a taxpayer's request. It is limited to the facts set forth in it and binds the Department only with respect to the petitioner to whom it was issued, and only if that petitioner fully and accurately described all relevant facts; another taxpayer cannot rely on it. It reflects the law, regulations, and Department policy in effect when issued and may since have changed. Taxpayer-identifying details are redacted. New York State and local sales taxes are administered centrally by the Department. This summary is informational only and is not legal or tax advice. Consult a licensed New York tax professional about your specific situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked at the bottom of this page, or PDF in the sidebar) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

The petitioner is an independent personal trainer (sole shareholder of her training corporation). She provides cardiovascular and isometric exercise and weight/resistance training under four scenarios: in her building's gym, in her apartment, at the client's gym, or online by webcam. She isn't affiliated with, and has no ownership interest in, any gym, health salon, or weight-control salon. She asked whether her services are taxable. They aren't.

Not a taxable State service. Personal training isn't among the services enumerated as taxable under Tax Law 1105(c), so it's not subject to New York State sales tax (or to the local sales taxes authorized outside NYC).

Not a taxable NYC service. New York City may tax massage services and the services of weight control salons, health salons, gymnasiums, and similar establishments and charges for the use of such facilities (Tax Law 1212-A(a)(2); NYC Admin. Code 11-2002(h)). But:

The trainer's services are not massage or similar services.
She does not operate, and is not affiliated with, any weight control salon, health salon, gymnasium, or similar establishment (cf. The Paris Health Club, TSB-A-08(12)S; MP Sports Club, TSB-A-08(10)S; 20 NYCRR 527.11(b)(7)(ii)).
Her charges to clients therefore aren't the services of such an establishment.

So her personal-training charges are not subject to the NYC tax either -- regardless of where she trains the client.

What this means for you

Independent trainers and instructors

If you're an independent personal trainer with no ownership of or affiliation with a gym/salon, your training fees generally aren't taxable -- personal training isn't an enumerated State service, and the NYC tax reaches the services of an establishment (a salon/gym), not a freelance trainer's fees. Training a client in their own gym, your home, or online doesn't change that.

Gyms and salons -- the contrast

The NYC tax bites when the charge is for the services of a weight control salon, health salon, or gymnasium (or use of such a facility). An establishment that provides exercise equipment without participatory-sport facilities can be a taxable "weight control salon." Affiliation with such an establishment is the dividing line.

Common questions

Q: I'm a freelance personal trainer -- do I charge sales tax?
A: Generally no. Personal training isn't an enumerated State taxable service, and the NYC tax targets the services of a salon/gym establishment, not an independent trainer's fees.

Q: Does it matter where I train the client -- my place, their gym, or online?
A: No. None of those four scenarios makes the fee taxable, because you don't operate or affiliate with a taxable establishment.

Q: When would training-related charges be taxable?
A: When they're the services of (or use of) a weight control salon, health salon, gymnasium, or similar NYC establishment -- or massage services.

Citations and references

Tax Law section 1105(c) (enumerated taxable services)
Tax Law section 1212-A(a)(2) (NYC tax on massage/weight control salon/health salon/gymnasium services)
New York City Administrative Code section 11-2002(h) (NYC tax on such services)
20 NYCRR section 527.11(b)(7)(ii) (weight control salons)
The Paris Health Club, Inc., TSB-A-08(12)S
MP Sports Club Upper East Side, LLC, TSB-A-08(10)S

Source

Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_2010.htm
Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a10_46s.pdf

Original ruling text

New York State Department of Taxation and Finance

TSB-A-10(46)S
Sales Tax
September 27, 2010

Office of Counsel
Advisory Opinion Unit
STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S100805B

Petitioner, name and address redacted, requests an Advisory Opinion about whether personal training
services are subject to the New York State and local sales taxes. We conclude that they are not.
Facts
Petitioner is a personal trainer and sole shareholder of name redacted (“the Corporation”). Her
personal training services consist of cardiovascular and isometric exercise and weight and resistance training.
Petitioner trains clients under one or more of four scenarios: (1) in the gym located in her residential
building, using cardio machines (e.g., treadmill) and weights; (2) in Petitioner’s apartment, using a physio
ball, dynabands, and a gym mat; (3) in the client’s gym, using cardio machines and weights; or (4) online,
where Petitioner supervises the client’s workout at the client’s personal residence using a webcam and the
client uses whatever equipment is available at their residence or does isometric exercise.
Neither Petitioner nor the Corporation is associated with any weight control salon, health salon, or
gymnasium, or has an ownership interest in any gym or similar establishment. Petitioner performs personal
training services both within and outside of New York City. Petitioner bills her clients directly for her
services, regardless of where the service is performed. Petitioner’s services do not include massage services.
Analysis
Petitioner’s services are not subject to New York State sales tax or the local sales taxes authorized to
be imposed outside New York City by Article 29 of the Tax Law. Petitioner’s services consist of personal
training in cardiovascular and isometric exercise and weight and resistance training. These services are not
among the enumerated services taxed under Section 1105(c) of the Tax Law.
Furthermore, Petitioner’s services are not subject to the New York City sales tax imposed by section
11-2002(h) of the Administrative Code of the City of New York (“Administrative Code”). Section
1212-A(a)(2) of the Tax Law authorizes New York City to impose a local sales tax on “massage services and
similar services, and every sale of services by weight control salons, health salons, gymnasiums, turkish
and sauna bath and similar establishments, and every charge for the use of such facilities . . . .” Section
11-2002(h) of the Administrative Code imposes tax on those services. In general, an establishment that
provides “steam baths, saunas, rowing machines, shaking machines and other exercise equipment” and does
not provide facilities for participatory sports activities (e.g., basketball courts, volleyball courts, etc.), is
considered to be a “weight control salon” subject to the tax imposed by section 11-2202(h) of the
Administrative Code. Cf. 20 NYCRR §527.11(b)(7)(ii); The Paris Health Club, Inc., TSB-A-08(12)S; MP
Sports Club Upper East Side, LLC, TSB-A-08(10)S.
Petitioner services do not constitute massage services or similar services. Petitioner does not
operate, nor is she affiliated with, any weight control salon, gymnasium, or other establishment described in
Tax Law section 1212-A(a)(2) or section 11-2002(h) of the Administrative Code. Petitioner’s charges to her

-2-

TSB-A-10(46)S
Sales Tax
September 27, 2010

clients do not constitute the sale of services by a weight control salon, health salon, gymnasium, or similar
establishments. Accordingly, Petitioner’s charges to her clients for personal training services are not subject
to the New York City sales tax imposed by section 11-2002(h) of the Administrative Code.

DATED:

September 27, 2010

/S/
DANIEL SMIRLOCK
Deputy Commissioner and Counsel

NOTE:

An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set
forth therein and is binding on the Department only with respect to the person or entity to whom it
is issued and only if the person or entity fully and accurately describes all relevant facts. An
Advisory Opinion is based on the law, regulations, and Department policies in effect as of the
date the Opinion is issued or for the specific time period at issue in the Opinion.