Gymnastics

Generally, the amount charged to participate in gymnastics at a gymnastics academy or facility are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

Amounts charged by an operator of an athletic or fitness facility (AFF) to participate in gymnastics 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 Retailing B&O and retail sales tax.