Are charges for disc jockeys (DJs) or karaoke hosts subject to retail sales tax?

To answer this question, you must determine the true object of hiring a DJ or karaoke host.  Is it to operate the necessary equipment or is it for the atmosphere and entertainment the DJ or karaoke host provides?  

The DJ or karaoke host is hired to create the appropriate atmosphere for the event.  This can be accomplished in a number of ways, including selecting the proper music, choosing appropriate games, being the master of ceremonies (MC), and interacting with the crowd.  The DJ or karaoke host uses his or her equipment (sound system, lighting system, microphones, etc.) to provide this service.

Mobile DJs and karaoke hosts generally travel with portable sound systems and equipment and perform at a variety of events.  Customers that hire such businesses are not simply purchasing a person to operate the equipment.  Instead, they are purchasing the knowledge, skills and expertise of the operator beyond those needed to merely operate the equipment.  The equipment is not as important as the atmosphere the DJ or karaoke host creates. 

We find the true object when purchasing DJ or karaoke host is generally entertainment. 

Thus, charges by DJs or karaoke hosts are not subject to retail sales tax.  Instead, the gross income earned from DJ or karaoke services is subject to B&O tax under the service and other activities classification.