Running, triathlon, and bicycle events

Amounts charged to participate in running events (e.g. marathons, half-marathons, 5K, etc.), triathlons, and bicycling events are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

Sales of T-shirts, water bottles, and other tangible personal property are subject to B&O tax under the Retailing classification, and retail sales tax applies.