Playground activities

Amounts charged for indoor or outdoor playground activities are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax. Examples include, but are not limited to:

• Inflatable bounce structures or other inflatables.
• Mazes.
• Trampolines.
• Slides.
• Ball pits.
• Laser tag, soft-dart tag, or other games of tag.
• Human gyroscope rides.

Note: These activities are retail sales, regardless of whether such activities occur at the seller's place of business.

Non-retail sales

Playground activities provided for children by a licensed child day care center or licensed family day care provider, as those terms are defined in RCW 43.216.010.