Horseback riding

Generally, amounts charged to the public for horseback riding, including guided rides, where the seller furnishes the horse to the buyer are subject to business and occupation (B&O) tax under the Retailing classification and the seller must collect retail sales tax.

Non-retail sales

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

• Horseback riding, where the primary focus is on providing instruction.
• Therapeutic horseback riding provided by an instructor certified by a nonprofit organization that offers national or international certification for therapeutic riding instructors.
• Charges for riding horses where the rider has little to no control over the horse, such as a children’s pony ride.