Are a personal trainer's one-on-one training session fees subject to Texas sales tax as an amusement service?

Plain-English summary

An accountant e-mailed the Comptroller on behalf of a client who worked as a personal trainer for a physical training company. At the client's former job, the hourly rate charged to clients had no sales tax added; at the new employer, the same kind of hourly rate had local sales tax added on top. Seeing two different approaches to what looked like the same service, the accountant asked the Comptroller to clarify whether personal training is taxable, whether there are exceptions, and whether some other tax applies instead.

The Comptroller's answer draws a precise two-part line under Rule 3.298(a)(2)(B): a separately stated charge, flat fee, or contract for personal training sessions — kept apart from the regular spa or health/fitness club membership fee — is NOT taxable as an amusement service if the service (a) involves genuine one-on-one personal training, and (b) involves the trainer actively putting the client through the program itself, rather than just designing a workout program and showing the client how to use the equipment. The letter also confirms there's no other tax or professional fee the Comptroller's office administers on personal trainer services — meaning a nontaxable personal-training charge isn't secretly taxable under some other Comptroller-administered category.

What this means for you

Personal trainers and physical training companies

Whether your session fee is taxable turns on what you actually do: hands-on, one-on-one training where you actively guide the client through the workout is not taxable (as a separately stated charge). Merely designing a program and teaching equipment use, without personally running the client through it, is a different fact pattern that this letter doesn't clear as nontaxable.

Health and fitness clubs billing personal training separately from membership

Keep personal training charges genuinely separate from your membership fee, both in your contract language and on invoices, to support the nontaxable treatment — bundling it back into membership dues risks losing the exception.

Accountants and tax professionals

This letter is a clean two-factor test worth applying whenever a client's fitness business bills personal training: (1) one-on-one delivery, and (2) hands-on program execution by the trainer, not just program design/instruction.

Common questions

Q: Is a personal trainer's session fee subject to Texas sales tax?
A: Not if it's a separately stated charge for genuine one-on-one training where the trainer actively puts the client through the program, rather than just designing the program and showing equipment use.

Q: What if the trainer only designs a program and teaches equipment use, without personally running the client through the workout?
A: The letter's nontaxable exception is limited to sessions where the trainer actively puts the client through the program — merely designing/instructing falls outside that description.

Q: Is there some other tax that applies to personal training instead of sales tax?
A: No — the Comptroller's office does not administer any other tax or professional fee on personal trainer services.

Q: Can other personal trainers or clubs rely on this exact letter?
A: No. This is a Texas STAR letter ruling binding on the Comptroller only for the taxpayer it addresses (34 Tex. Admin. Code Rules 3.1, 3.10); confirm your own facts with a tax professional.

Citations and references

Rules:

• 34 Tex. Admin. Code § 3.298(a)(2)(B) (Amusement Services; personal training exception)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/200008621L

Original ruling text

August 24, 2000

From: Bettie Peterson
To: **
Subject: Sales Tax on services provided by personal trainers

Thank you for your recent email concerning the taxability of a personal
trainer.

Based upon sales tax rule 3.298 (a)(2)(B), a separately stated charge, flat
fee, or contract (separate and apart from the normal spa, health/fitness club
membership) for persons to participate in personal training sessions is not
taxable as an amusement service if:

a. the service involves personal one and one training, and
b. involves putting the client through the program, rather than just designing
the program and instruction on how to use the equipment.

This agency does not administer any other tax or professional fee on the
services of a personal trainer.

Referenced rules are available at
.

The State Tax Automated Research system, that provides viewing and downloading
of rules, edited letter rulings, hearings, AG Opinions, etc., may be accessed
on the Internet at .

This opinion is based on the facts you submitted and current law. Other facts,
though similar, may result in different answers.

If you have questions or need more information, I will be glad to help you.
You may call me toll free from anywhere in the United States at 1-800-531-5441,
extension 5-0330.

On Fri, 18 Aug 2000 13:24:51 -0500 ** wrote:

We have a client working as a personal trainer for a physical training company.
At his former place of employment, clients for whom he provided services were
billed by his hourly rate with no sales tax added. His current employer bills
the client for his hourly rate, adding sales tax at the applicable local rate
to the total.

Since we have two companies appearing to use different approaches to the same
situation, we need further clarification regarding this matter.

• Are the services of personal trainer subject to sales tax?
• If they are subject to sales tax, are there any circumstances in which this
  does not apply?
• If the services of a personal trainer are not subject to sales tax, is there
  a professional tax or other similar tax for which our client is liable in the
  state of Texas?

We would appreciate it if you could provide us with code references upon which
to offer our client guidance.

Thank you for your assistance in this matter.

Sincerely,