Wine and culinary tours are considered day trips for sightseeing purposes, which are retail services. Charges for wine tours and any add-ons for beverages or food are subject to B&O tax under the Retailing classification, and you must collect sales tax.
Location of sale
The retail sales tax rate you charge is based on the location where the participants board the vehicle. You can find the appropriate sales tax rate and location code using our Tax Rate Lookup tool.
Purchases for resale
You may provide wineries with a reseller permit for wine tasting fees when you have included them in the amounts charged to your customers.