Taxpayer's Charges for Personal Training Not Subject to Florida Sales Tax

Thursday, May 15th, 2014

A personal trainer in a gym.

The Florida Department of Revenue recently released and advisement holding that a taxpayer's charges for personal training classes were not taxable.

The taxpayer operated a fitness studio and offered personal training instruction through classes. Studio customers could either pay for a monthly membership, which got them an unlimited number of classes per month, or for a limited number of classes. The taxpayer required members to follow the instructor's direction during classes. Members could access the studio only during set class times. The taxpayer put equipment in storage and closed the studio at all other times.

Florida taxes sales of admissions to amusements. Taxable admissions include membership dues and fees to clubs that provide recreational facilities. Charges for professional instruction at a club, however, are not taxable membership dues. These charges must be exclusively for instruction and may include the use of the facility only while the instruction takes place. Otherwise, they are taxable.

Because the taxpayer did not allow members (1) to access the facilities outside class time or (2) to follow their own fitness program during the classes, the taxpayer's charges were for professional instruction. Charges for the personal training classes were therefore not subject to tax. Because membership dues only purchased access to personal training classes, the dues were also not taxable.

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