Bowling

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

• Access to bowling.
• Bowling lessons.
• Amounts paid by competitive event participants to bowling alley operators.
• Amounts paid by competitive bowling event organizers to bowling alley operators, if such amounts vary based on the number of event participants.
• Rentals of shoes, balls, or other bowling equipment.

Non-retail sales

Amounts charged by competitive event organizers other than a bowling alley operator to participate in events are subject to B&O tax under the Service and Other Activities classification. The independent event organizer does not have to collect sales tax from the participants.