Day camps

Generally, charges for day camps offered by a nonprofit organization or state or local government entity that provide youth not older than 18, or that are focused on providing individuals with disabilities or mental illness, the opportunity to participate in a variety of supervised activities are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

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