Skating

Generally, amounts charged to members of the public for skating, such as ice skating, roller skating, and inline skating are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax.

Non-retail sales

Income from the following is subject to B&O tax under the Service and Other Activities classification:

• Skating lessons.
• Skating team activities.
• Competitive skating events.
• Hockey league fees.
• Fees to join or renew a membership at a skating facility, club, or other skating organization.