Generally, amounts charged to the public for horseback riding, including guided rides, where the seller furnishes the horse to the buyer are subject to business and occupation (B&O) tax under the Retailing classification and the seller must collect retail sales tax.
Non-retail sales
The amounts received for the following are subject to B&O tax under the Service and Other Activities classification:
- Horseback riding, where the primary focus is on providing instruction.
- Therapeutic horseback riding provided by an instructor certified by a nonprofit organization that offers national or international certification for therapeutic riding instructors.
- Charges for riding horses where the rider has little to no control over the horse, such as a children’s pony ride.
More information
RCW 82.04.050 Sale at retail, retail sale.
WAC 458-20-183 Recreational services and activities.