Dancing

Generally, charges for dance classes, competitions, or the opportunity to dance are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

Dance classes, competitions, or the opportunity to dance provided by the operator of an athletic or fitness facility (AFF) are subject to B&O tax under the Retailing classification, and the AFF must collect sales tax.

Sales of tangible personal property such, as t-shirts, water bottles, leotards, and equipment, are also subject to B&O tax under the Retailing classification and retail sales tax.