Air sports

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Charges for the following activities, including lessons, are generally subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax:

Ballooning.
Hang gliding.
Indoor or outdoor sky diving.
Paragliding, parasailing, and similar activities.

Exemption

Skydiving or ballooning activities that take place in federal airways are exempt from retail sales tax and B&O tax. You can use tools such as http://vfrmap.com/ to determine if any of your business activities take place in a federal airway.