In the recreational and fitness services industry, there are two prominent sections of law defining specific activities as a retail sale:
- Operating athletic or fitness facilities.
- Providing retail recreational services.
This guide clarifies when charges for services are subject to sales tax and provides details about specific recreational services. It also provides guidance for municipal facilities, nonprofit youth organizations, and sports complexes.
Recreational and fitness services
- Athletic or fitness facilities
- Municipal facilities providing fitness and recreational activities
- Nonprofit youth organizations
- Sports complexes
- Recreational services – general information
- Air sports
- Amusement park, theme park, and water park facilities
- Arcade games (table games)
- Batting cages
- Bowling
- Bungee jumping, zip lining, and riding inside a ball
- Climbing on artificial structures
- Day trip for sightseeing purposes
- Fishing
- Golf
- Horseback riding
- Hunting
- Motorized activities
- Paintball and airsoft activities
- Personal training
- Playground activities
- Shooting sports and shooting activities
- Skating
- Snow sports and activities
- Swimming
- Tennis, racquetball, handball, squash, and pickleball
- Water sports and activities
- Dancing
- Day camps
- Gymnastics
- Running, triathlon, and bicycle events
- Sports leagues
- Sports venues
- Video games and arcade game trucks
- Yoga, tai chi, chi gong, and martial arts
- Personal property tax
- Purchases by the recreational service provider