Attention!

My DOR and other online services will be down for maintenance from 5 p.m. PST Friday, January 17, 2025, to 8 a.m. PST Tuesday, January 21, 2025.

Trainers, Jockeys, Exercisers, Riders, Buggy Drivers, Performers, and Farriers

Income received by businesses or independent contractors for training, jockeying, buggy driving, exercising, riding, showing, grooming, or shoeing/plating horses is taxable under the Service and Other Activities B&O tax classification.