Asking how much it costs to move a spa is rather like asking how much a car costs.
Depends. Say anywhere between $50 (Bubba and his truck) to thousands if you want it moved cross country.
How big and heavy is it? How tough is the access from where the spa is to the street? Are you asking about experienced spa movers or just some guys with a truck? How far away are you moving it? What would you expect the movers to do exactly? Where do you live? It probably costs more to do the job in some parts of the country than others. Newer valuable spa, or not so much?
I'd leave all the wiring and the breaker(s) behind that are beyond the whip. The new homeowner gets a spa rough in if he wants. Relatively small savings vs the work tearing it out and leaving what's left to code.
Call some people, get some quotes. I bet you get asked some of the questions I listed.