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Youth camps

Day camps

Day camps offer youth a variety of supervised indoor and outdoor activities within a safe environment. Depending on the organization, these camps can be provided by the day, week, or month.

Generally, charges for day camps are subject to business and occupation (B&O) tax under the Service and Other Activities classification, and you do not have to collect sales tax. This includes day camps offered by nonprofit organizations or state or local government entities, as well as camps focused on individuals with disabilities or mental illness.

However, if you are operating an athletic or fitness facility (AFF), day camps are considered a retail activity. AFFs must collect sales tax on charges for day camps. These charges are also subject to B&O tax under the Retailing classification.

Camp providers are the consumers of all items used or consumed by the campers. This includes meals provided with no additional charge. The camp provider must pay retail sales tax or use tax on their purchases of tangible personal property and prepared food items.

Overnight camps

The taxability of overnight camps depends on the primary purpose or activities conducted during the camp.

Educational camps

Income received from providing camps focused on educational activities is subject to B&O tax under the Service and Other Activities classification. You do not have to collect retail sales tax on this activity.

Adventure camps

Income received from adventure-based camps (outdoor camps) that offer ropes courses, climbing walls, hiking, fishing, boating, horseback riding, etc., is subject to B&O tax under the Retailing classification, and you must collect retail sales tax. This is because these types of activities are specifically defined as retail sales.

Combination camps

In the event you hold camps that are a combination of the above activities, taxability is determined by the primary focus of the camp. If the primary focus of the camp is retail activities, the gross amount is subject to B&O tax under the Retailing classification, and you must collect sales tax. However, if the primary focus is not a retail activity, the gross amount is subject to B&O tax under the Service and Other Activities classification, and you do not have to collect retail sales tax.

Deductions and exemptions

Care of children under eight years old

You may take a B&O tax deduction for amounts received for day camps for children under the age of eight who are not enrolled in first grade or above.

You must include these amounts in your gross income and then take an “Other” deduction with a description such as “Child care for children under 8.”

Nonprofit youth organizations

If you are a nonprofit youth organization, your camp fees are exempt from B&O tax.

You must include these amounts in your gross income and then take an “Other” deduction with a description such as “Nonprofit youth organization.”

Camp or conference centers

Nonprofit organizations are exempt from B&O tax and retail sales tax on amounts received for the following items or services provided at a camp or conference center exempt from property tax under RCW 84.36.030 (1), (2), or (3):

  • Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property.
  • Food and meals.
  • Books, tapes, and other products, including electronically transferred items, available exclusively to the participants at the camp, conference, or meeting and not available to the public at large.

You must include these amounts in your gross income and then take an “Other” deduction with a description such as “Camp or conference centers.”

References