Arcade games (table games)

Charges for participating in any of the following are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax:

  • Air hockey.
  • Billiards.
  • Pool.
  • Foosball.
  • Darts.
  • Shuffleboard.
  • Ping pong.
  • Axe throwing.

More information

RCW 82.04.050 Sale at retail, retail sale.

WAC 458-20-183 Recreational services and activities.