Important!

Our Tumwater office moved. Visit us at our new location.

Nuestra oficina en Tumwater se ha mudado. Visítenos en nuestra nueva ubicación. 

Arcade games (table games)

Charges for participating in any of the following are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax:

  • Air hockey.
  • Billiards.
  • Pool.
  • Foosball.
  • Darts.
  • Shuffleboard.
  • Ping pong.
  • Axe throwing.

More information

RCW 82.04.050 Sale at retail, retail sale.

WAC 458-20-183 Recreational services and activities.