Skating

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Generally, amounts charged to members of the public for skating, such as ice skating, roller skating, and inline skating are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax.

Non-retail sales

Income from the following is subject to B&O tax under the Service and Other Activities classification:

Skating lessons.
Skating team activities.
Competitive skating events.
Hockey league fees.
Fees to join or renew a membership at a skating facility, club, or other skating organization.