Hunting

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

• Guided hunting.
• Hunting at game farms and shooting preserves.
• Hunting lessons.

Non-retail sales

The amounts received for the following are subject to B&O tax under the Service and Other Activities classification:

• Hunting contests.
• Hunting license fees imposed by a government entity.