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.