Fishing

Charges for the following are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax:

• Amounts charged to engage in fishing.
• Guided fishing.
• Charter fishing.
• Access to private fishing areas.
• Fishing lessons.

Non-retail sales

Charges for the following are subject to B&O tax under the Service and Other Activities classification:

• Participation in fishing contests.
• Fishing licenses/fees imposed by a government entity.