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Day camps offer youth a variety of supervised indoor and outdoor activities. These camps provide youth with a safe environment while outside the care of their caregivers.
If the day camp is not held at an athletic or fitness facility, we will assume the camp activities are not defined as a retail sale. Under this condition, camp providers should not charge customers retail sales tax on the cost of attending the camp. The income the day camp provider receives is subject to the B&O tax under the Service and Other Activities classification.
Camp providers are the consumers of all items used or consumed by the campers. Therefore, they must pay retail sales tax or use tax on their purchases of such items.
Assuming there is no additional charge for meals, the camp provider is the consumer of the meals. The camp provider must pay retail sales tax on the purchases of any prepared food items or food items that are not exempt from retail sales tax.
Related topics
Child care guide – This is a guide for licensed child care providers
Playground activities – This tax topic discusses indoor and outdoor playground activities. For a nonexclusive list of playground activities, please visit this tax topic.
