Sports venues

Generally, the amounts charged to rent soccer fields, baseball fields, hockey rinks, basketball courts, volleyball courts, and football fields are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply. Facilities rented by sports complexes are not generally considered AFF facilities.

Retail sales

Amounts charged by an operator of an athletic or fitness facility (AFF) to use such facilities are subject to retail sales tax, and the income received is subject to B&O tax under the Retailing classification.