Shooting sports and shooting activities

Separately stated charges to members, and amounts charged to non-members to engage in the following activities are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax:

• Target shooting.
• Skeet.
• Trap.
• Sporting clays.
• “5” stand.
• Archery.

Note: Businesses providing targets for shooting are the consumers of targets, whether the business separately itemizes a charge for the targets or not. Therefore, businesses providing targets for shooting must pay sales or use tax on the targets.

Non-retail sales

The following are subject to B&O tax under the Service and Other Activities classification:

• Fees to enter competitive shooting events.
• Shooting instruction that is entirely or predominantly (more than 50%) classroom-based.
• Membership fees at shooting clubs, shooting ranges, and other shooting facilities.