Training Sessions and Weight Loss Challenges Not Taxable in New Jersey

Wednesday, August 2nd, 2017

New Jersey

The New Jersey Division of Taxation ("Division") recently ruled that no tax applies to personal training sessions or weight loss challenge entry fees.

The taxpayer provided personal training sessions for individuals and groups. The sessions were pre-scheduled, by appointment only, and prepaid per month. Additionally, customers were able to pay an entry fee to participate in a weight loss challenge to win a cash prize.

New Jersey only taxes services that are designated as taxable. Charges to use a health and fitness facility are designated as taxable. However, separate charges for classes that have an instructor present are nontaxable personal services.

The Division ruled that no tax applied to the personal training sessions because they are nontaxable personal services. The ruling also determined that no tax applied to the weight loss challenge entry fee because it is not a service designated as taxable in New Jersey. sessions and weight loss.pdf

About TTR

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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