As of January, 1, 2016, the following horseback riding charges apply:
You owe B&O tax under the Retailing classification and must collect sales tax on horseback riding charges. This includes guided rides where the seller furnishes the horse to the buyer. You can find this tax under the Retailing classification on your excise tax return.
You owe B&O tax under the Service and Other Activities classification (not sales tax) on income you get from:
providing horseback riding when the primary focus is providing instruction (e.g. lessons), or
providing therapeutic horseback riding from a certified instructor. The instructor needs to be certified by a nonprofit organization.