You should go to some spa manufacturers sites ( like
http://www.laspas.com/Install.htm ) to get generic wiring information. I used #6 (4 THHN in conduit). The way I understand it you need a disconnect (which is usually the GFCI breaker) visible from the spa and no less than 5 feet from the spa and no more than 50 feet.
The spa pretty much counts on the GFCI to trip if the heater shorts to ground. Home Depot sells GFCI breakers in a box for spa use and just about everything you would need to connect it. Wiring to the spa is a serious safety issue and if you have any doubts after reading the information available on-line, I would recommend having a licensed electrician who has wired spas check your wiring before applying power.