Sports venues

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Generally, the amounts charged to rent soccer fields, baseball fields, hockey rinks, basketball courts, volleyball courts, and football fields are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply. Facilities rented by sports complexes are not generally considered AFF facilities.

Retail sales

Amounts charged by an operator of an athletic or fitness facility (AFF) to use such facilities are subject to retail sales tax, and the income received is subject to B&O tax under the Retailing classification.