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Recreational services at a glance

The following information is effective January 1, 2016, except where noted.

HB 1550, Chapter 169, Laws of 2015 (PDF), simplifies the taxation of “amusement and recreation activities.” Some recreational business activities were moved out of the definition of retail sale and into the service and other activities B&O tax classification. Some recreational business activities remained taxable under the same tax classification.

If you do not see your activity listed, or it is listed but you are still unsure, email us at Rulings@dor.wa.gov with a detailed explanation of the activities your business provides. We will respond to you with a written ruling explaining how your activities are taxable.

This listing provides guidance on activities that are recreational activities subject to the retail sales tax and retailing B&O tax, or associated activities that are subject to the service and other activities B&O tax. Please note that your business may provide some activities that are considered retail sales, and some activities subject to the service and other B&O tax.

Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details

Charges for ballooning, hang gliding, indoor or outdoor sky diving, paragliding, parasailing and similar activities, including lessons.

Note: Skydiving or ballooning activities that take place in federal airways are exempt from sales tax and B&O tax. You can use tools such as http://vfrmap.com/ to determine if any of your business activities take place in a federal airway.

 None.

RCW 82.04.050(15)(a)(ii)

Designation of Class A, B, C, D, and E Airspace Areas; Air Traffic Routes; and Reporting Points

 None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for admission or access to an amusement park, theme park, water park facility. Includes, but is not limited to, locker or cabana rentals at these facilities. 1. A discrete charge for a ride or other attraction or entertainment that is in addition to the charge for admission to an amusement park, theme park, or water park facility. 2. Charges for admission or access to a park or zoo for which the primary purpose is the exhibition of wildlife, or fairs or carnivals, and festivals. RCW 82.04.050(15)(a)(iv) The definition of amusement park, theme park and water park excludes fairs, carnivals and festivals. A fair, carnival, or festival is an event that does not exceed twenty-one days and a majority of the amusement rides, if any, are not affixed to real property.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for batting cages, including lessons. None. RCW 82.04.050(15)(a)(v) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for bowling/playing a game of bowling, including lessons. Charges to participate in competitive bowling events. RCW 82.04.050(15)(a)(vi) Even though charges for competitive bowling events are not retail sales, amounts paid by event participants to the bowling alley operator are retail sales. Likewise, amounts paid by the event organizer to the operator of the bowling alley are retail sales if such amounts vary based on the number of event participants.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to bungee jump, zip line or ride inside a ball, including lessons. None. RCW 82.04.050(15)(a)(ix) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to climb/use an artificial climbing structure - indoors or outdoors, including lessons. None. RCW 82.04.050(15)(a)(vii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged for day trips for sightseeing purposes. None. RCW 82.04.050(15)(a)(viii) If an activity is otherwise identified as a retail sale (e.g., river rafting), the charge for that activity is a retail sale regardless of the number of days over which that activity is provided.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to engage in fishing, including guided fishing, charter fishing, and amounts charged for access to private fishing areas, including lessons. Charges to participate in fishing contests, and fishing licenses/fees imposed by a government entity. RCW 82.04.050(15)(a)(xi) "Fishing derby"… means a fishing contest … wherein prizes are awarded for the species, size, weight, or quality of fish caught in a bona fide fishing or recreational event. (RCW 9.46.0229)
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to engage in motorized activities where the seller provides the vehicle and premises where the buyer will operate the vehicle, including lessons. None. RCW 82.04.050(15)(a)(xiv) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to play golf, or any variant in which either a golf club or golf ball is used, such as miniature golf, hitting golf ball at a driving range, and golf simulators, including fees charged to a player for using his own golf cart. Charges for golf lessons, (but only when the charge is stated separately from the green fees/golf facility charges), fees charged to participate in or conduct competitive golf events or tournaments. RCW 82.04.050(15)(a)(i)(A)&(B) Even though charges to participate in or conduct competitive golf events or tournaments are not retail sales, amounts paid by participants of the events to the golf facility operator are retail sales. Likewise, amounts paid by the event organizer to the golf facility are retail sales if such amounts vary based on the number of event participants.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to the public for horseback riding, including guided rides, where the seller furnishes the horse to the buyer. Horseback riding where the primary focus is on providing instruction, and therapeutic horseback riding provided by an instructor certified by a nonprofit organization that offers national or international certification for therapeutic riding instructors. RCW 82.04.050(15)(a)(x) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for guided hunting, and hunting at game farms and shooting preserves, including lessons. Hunting contests and hunting license fees imposed by a government entity. RCW 82.04.050(15)(a)(xii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged for paintball and airsoft activities, including lessons. None. RCW 82.04.050(15)(a)(xvii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for providing personal training conducted at an Athletic or Fitness Facility (AFF) operated by the personal trainer.

Charges to provide personal training at any location other than an Athletic or Fitness Facility (AFF) operated by the personal trainer.

Separately stated charges for nutritional consulting or body composition testing.

 RCW 82.04.050(3)(g)(ii)(C) Personal trainers that provide their services at an AFF operated by another party must pay retail sales tax to the AFF on the charges for the use of the AFF.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged for indoor or outdoor playground activities, such as inflatable bounce structures, mazes, trampolines, ball pits, and laser tag. None. RCW 82.04.050(15)(a)(xv) The definition of retail sale does not include playground activities provided for children by a licensed child day care center.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to non-members to engage in shooting sports and activities such as target shooting, skeet, and archery. Fees to enter competitive shooting events and membership fees at shooting clubs. RCW 82.04.050(15)(a)(xvi) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Amounts charged to members of the public for skating, such as ice skating and roller skating. Skating lessons, competitive skating events, or fees to join a skating facility. RCW 82.04.050(15)(a)(xviii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for nonmotorized snow sports and activities such as downhill skiing, snowboarding, and snowshoeing. Includes fees for ski lifts and tows. Instructional lessons in nonmotorized snow sports and permits issued by a government entity to access public lands. RCW 82.04.050(15)(a)(xix) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
All charges made to members of the public for recreational or fitness swimming and lap swimming. Includes swimming lessons provided at an athletic or fitness facility. Swimming lessons not provided at an athletic facility and fees charged to participate in swim meets. RCW 82.04.050(15)(a)(xiii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for air hockey, billiards, pool, foosball, darts, shuffleboard, and ping pong, including lessons. None. RCW 82.04.050(15)(a)(iii) None.
Activities subject to retail sales tax and Retailing B&O tax Similar or associated activities subject to service and other B&O tax Statute / RCW reference Additional details
Charges for scuba diving, snorkeling, river rafting, kayaking, and water slides, including lessons.

Charges made by a vocational school for commercial diver training.

Fees charged to participate in sailing and recreational rowing activities.

RCW 82.04.050(15)(a)(xx)

RCW 82.04.050(15)(a)(xiii)

 Bare equipment rentals are retail sales.

Other recreational activities

This listing provides guidance on activities that are recreational activities subject to the service and other activities B&O tax, or associated activities that are subject to the retail sales tax and retailing B&O tax.

Activities subject to service and other activities B&O tax Similar or associated activities subject to retail sales tax and retailing B&O tax Statute / RCW reference Additional details
Ballet, jazz, hip-hop, tap, modern, swing, and similar dance classes. Dance classes provided at an athletic or fitness facility. RCW 82.04.290(2) and RCW 82.04.050(3)(g)(iv)(A) None.
Activities subject to service and other activities B&O tax Similar or associated activities subject to retail sales tax and retailing B&O tax Statute / RCW reference Additional details
Charges for day camps offered by a nonprofit organization or state or local government entity. None. RCW 82.04.050(15)(b)(iv) None.
Activities subject to service and other activities B&O tax Similar or associated activities subject to retail sales tax and retailing B&O tax Statute / RCW reference Additional details
Amounts charged to participate in gymnastics where the activity does not take place at an athletic of fitness facility. Gymnastics classes provided at an athletic or fitness facility. RCW 82.04.290(2) None.