The sale of personal training services is not subject to sales tax, but it is subject to business tax. Unless specifically taxable by law, the sale of services is not subject to the sales tax. Personal training is not specifically taxable, and therefore is not subject to the sales tax. However, if personal training services are offered as part of a gym or club membership, the membership fees may be subject to sales tax.
Sales of services are subject to the business tax unless they are specifically exempt. Personal training services are not specifically exempt and are, therefore, subject to the business tax under Classification 3.