They are usually difficult to sell, too, unless you are willing to be patient and wait for just the right buyer. Before you chop it up into tiny pieces and try and stuff it in garbage bags, take a minute to consider other options.
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Drain and disconnect the hot tub according to the manufacturer's instructions if it isn't already. If you are going to try to sell it, you should clean it thoroughly.
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Call a hot tub/spa remover or trade yours in if you are purchasing a replacement. Often, the company from whom you purchase your new hot tub will take your old one away. Sometimes they refurnish and resell them, or they will take them apart and sell the parts.
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Offer it for free in your local newspaper or classified ad website. Most likely, someone in your area will be happy to dismantle and move your hot tub in exchange for getting it for free.
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Donate it to your local Habitat for Humanity ReStore or other charity-based thrift shop. These places will come and take large items such as a hot tub away. Call and ask them to come. In exchange, you can often get a receipt and claim the donation on your taxes.
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Call your municipality and ask if they have any large item removal days. Some towns and cities will designate one or two days a year when you can legally place large items such as hot tubs out on the curb and they will come and take them away.