Water sports and activities

Generally, charges for participating in water sports and activities are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax. Examples of water sports and activities, and related retail sales include:

• Scuba diving.
• Snorkeling.
• River rafting.
• Kayaking.
• Canoeing.
• Longboarding.
• Surfing.
• Kiteboarding.
• Flyboarding.
• Water slides.
• Inflatable water pillows.
• Water trampolines.
• Water rollers.
• Equipment rentals.

Note: Lessons for these activities are generally considered retail sales. See exception below.

Non-retail sales

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

• Charges made by a vocational school for commercial diver training that is licensed by the workforce training and education coordinating board under chapter 28C.10 RCW.
• Fees charged to participate in sailing (excluding day trips for sightseeing) and recreational and competitive rowing activities using a racing shell or scull where the oars are held in place by oarlocks, often in a team sport or competitive nature (e.g., crew).
• Membership dues and classes provided by a sailing or rowing organization.