• Press
• Press releases
• Contact the press office

The New York State Department of Taxation and Finance has issued guidance regarding the sales tax treatment of yoga facilities in New York City.  

The guidance notes that charges for yoga classes by facilities in New York City that offer only instruction in various yoga disciplines are not subject to the New York City local sales tax.  

Charges for yoga instruction by a facility that otherwise qualifies as a weight control salon, health salon, or gymnasium (for example, a facility that also offers its customers access to exercise equipment, Pilates or aerobics classes) are subject to the New York City local sales tax.

For more information:

• Tax Bulletin ST-329 - Health and Fitness Clubs
• New York Tax Guidance - 12(1)S - Application of State and Local Sales Tax to Facilities that Provide Yoga Instruction