Day trip for sightseeing purposes

Charges for day trips (less than 24 hours) for sightseeing purposes are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax. Examples include:

• Wine tours.
• Scenic tours.
• Culinary tours.
• Educational tours.
• Nature-related tours.
• Cultural tours.

However, charges for multi-day sightseeing trips are not considered retail sales.

Note: If an activity is otherwise identified as a retail sale (e.g., river rafting), the charge for that activity is a retail sale regardless of the number of days over which that activity is provided.