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.

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  5. Amusement Park, Theme Park, And Water Park Facilities

Amusement park, theme park, and water park facilities

Charges for admission or access to an amusement park, theme park, or water park facility are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax. Charges for lockers, cabanas, or similar rentals at such facilities are also retail sales.

Note: The definition of amusement park, theme park, and water park does not include fairs, carnivals, and festivals which are events that do not exceed twenty-one days and in which a majority of the amusement rides, if any, are not affixed to real property.

Non-retail sales

Income received for the following is subject to B&O tax under the Service and Other Activities classification:

  • Discrete charges for rides, other attractions, or entertainment that are in addition to the charge for admission to the amusement park, theme park, or water park facility.
  • Charges for admission or access to a park or zoo for which the primary purpose is the exhibition of wildlife.
  • Charges for admission to fairs, carnivals, and festivals.

More information

RCW 82.04.050 Sale at retail, retail sale.

WAC 458-20-183 Recreational services and activities.