Admissions

Ticket sales

Ticket sales include sales of physical or digital tickets that allow admittance to a sporting event.

Reporting Requirements

Ticket sales are subject to Service and Other Activities business and occupation (B&O) tax. No retail sales tax is due on the entrance fee.

Separate service charges for tickets to professional sporting events are retail sales, subject to Retailing B&O tax and retail sales tax.

How is service income attributed?

Generally, service income is attributed to Washington according to where the customer receives the benefit of the service. If the business can reasonably determine the amount of a specific benefit received in Washington, it must attribute that receipt to Washington.

If the business is unable to attribute service income to the location where the customer receives the benefit of the service, see the series of steps for attributing income on the Attributing service income page.

References

• RCW 82.04.050 – “Sale at retail,” “retail sale.”
• RCW 82.04.290 – Tax on service and other activities.
• WAC 458-20-19402 – Single factor receipts apportionment – Generally.
• WAC 458-20-224 – Service and other business activities.
• Interim statement regarding the sourcing of service charges associated with tickets to professional sporting events

Ticket resale fees

Ticket resale platforms often charge a service fee to facilitate the sale.

Registration requirements

Fees charged when reselling a ticket through FIFA’s ticket resale platform are subject to Service and Other Activities B&O tax. No sales tax is due on these fees.

How is service income attributed?

Generally, service income is attributed to Washington based on where the customer receives the benefit of the service. If the business can reasonably determine the amount of a specific benefit received in Washington, it must attribute that receipt to Washington. If the business is unable to attribute the service income to the location where the customer receives the benefit of the service, see the series of steps for attributing income on the Attributing service income page.

References

• RCW 82.04.290 – Tax on service and other activities.
• WAC 458-20-19402 – Single factor receipts apportionment – Generally.
• WAC 458-20-224 – Service and other business activities.

Hospitality suite rights

Hospitality suites are rooms or blocks of rooms used as an exclusive, private event space during a sporting event.

Reporting requirements

Charges for hospitality suite rights are subject to Service and Other Activities B&O tax. No retail sales tax is due on these charges.

How is service income attributed?

Generally, service income is attributed to Washington based on where the customer receives the benefit of the service. If the business can reasonably determine the amount of a specific benefit received in Washington, it must attribute that receipt to Washington. If the business is unable to attribute the service income to the location where the customer receives the benefit of the service, see the series of steps for attributing income on the Attributing service income page.

References

• RCW 82.04.290 – Tax on service and other activities.
• WAC 458-20-19402 – Single factor receipts apportionment – Generally.
• WAC 458-20-224 – Service and other business activities.

Hospitality suite rights + tickets (bundled with food, merchandise, etc.)

Hospitality suites are rooms or blocks of rooms used as an exclusive, private event space during a sporting event.

Reporting requirements

Charges for hospitality suite rights that include prepared food, merchandise, and/or other retail items are subject to Retailing B&O tax. Retail sales tax is due on the total charges.

References

• RCW 82.08.190 – Bundled transactions – Definitions.
• RCW 82.08.195 – Bundled transactions – Tax imposed.

Sporting event ticket sales service fees

Some ticket sellers charge a separate service fee on ticket sales.

Reporting requirements

Separate service charges for tickets to professional sporting events are retail sales, subject to Retailing B&O tax and retail sales tax.

References

• RCW 82.04.050 – “Sale at retail,” “retail sale.”
• Interim statement regarding the sourcing of service charges associated with tickets to professional sporting events