Motorized activities

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

• Go-karting.
• Bumper cars.
• Snowmobiles.
• All-terrain vehicles.
• Rentals of helmets or other gear.

Note: If the seller provides the vehicle, but not the premises to operate it, it is considered a rental and is still taxable as a retail sale.