Amusement park, theme park, and water park facilities

Charges for admission or access to an amusement park, theme park, or water park facility are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax. Charges for lockers, cabanas, or similar rentals at such facilities are also retail sales.

Note: The definition of amusement park, theme park, and water park does not include fairs, carnivals, and festivals which are events that do not exceed twenty-one days and in which a majority of the amusement rides, if any, are not affixed to real property.

Non-retail sales

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

• Discrete charges for rides, other attractions, or entertainment that are in addition to the charge for admission to the amusement park, theme park, or water park facility.
• Charges for admission or access to a park or zoo for which the primary purpose is the exhibition of wildlife.
• Charges for admission to fairs, carnivals, and festivals.