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.
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.