Golf

The following are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax:

• Amounts charged to play golf, or any variant in which either a golf club or golf ball is used, such as miniature golf.
• Golf driving range.
• Golf simulators.
• Golf cart rentals.
• Golf cart fees.
• Amounts paid by participants of competitive golf events to the golf facility operator.
• Amounts paid by the organizer of competitive golf events to the golf facility operator, if such amounts vary based on the number of event participants.

Non-retail sales

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

• Charges for golf lessons that are stated separately from the green fees/golf facility charges.
• Fees charged to participate in or conduct competitive golf events or tournaments.