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Last Updated: 2/17/2016

Miscellaneous Personal Services

Personal trainers

Fees for personal trainers are not taxable. However, monthly gym memberships that include access to personal trainers as well as the gym classes and equipment are taxable.

If the charge for a personal trainer is listed separately from the monthly gym membership, the personal trainer fee is not taxable.

Yoga lessons

Fees to attend yoga classes are not taxable. However, monthly gym memberships that include access to yoga classes and all the other gym classes and equipment are taxable if the charge for the use of the facility is a significant part of the total cost of the lessons.

If the charge to attend a yoga class is listed separately from the monthly gym membership, the yoga fee is not taxable.

Sales or rentals of yoga mats or towels are taxable. You do not pay sales or use tax when you purchase these products. Instead, give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption.

A gym/yoga studio that provides free yoga mats or towels to their customers who work out at the facility must pay sales or use tax on their purchase of these items.

Other Personal Services

The following services are not taxable:

  • Ear/body piercing
  • Permanent makeup
  • Shoeshine
  • Tattoo

Product sales

Products sold to a customer are taxable. You do not pay sales or use tax when you purchase these products. Instead, give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption. Examples include:

  • Aftercare package
  • Jewelry
  • Lotions
  • Posters

What purchases are taxable?

Examples of nontaxable and taxable purchases are listed below.

 

​Type of item being purchased

​Taxable or Not Taxable

​Examples

​Consumable materials – items used while providing the service and are not reused afterward

​Taxable

  • ​Cleansing agents
  • Cosmetic ink
  • Numbing agents
  • Pigment
  • Shoe polish and shine kits
  • SkinLock
  • Stencils
  • Tattoo ink and refill kits

​Tools and equipment

​Taxable

  • ​Makeup machine/kits
  • Piercing gun
  • Tattoo chair
  • Tattoo machine/kits
  • Tubes, needles, and grips

​Clothing

​Not taxable

  • ​Aprons
  • Work clothes/uniforms
  • Gloves

Note: General clothing items are not taxable. However, some clothing accessories and equipment are taxable. For more information, see Fact Sheet 105, Clothing.

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