Snow sports and activities

Discrete charges to the public for the use of land or facilities to engage in nonmotorized snow sports activities are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax.

This is true whether outdoors or in an indoor facility with or without snow and includes fees, however labeled, for the use of ski lifts and tows and daily or seasonal passes for access to trails or other areas where nonmotorized snow sports are conducted.

Examples of snow sports and activities include:

• Downhill skiing.
• Cross-country skiing.
• Snowboarding.
• Ski jumping.
• Sledding.
• Snow tubing.
• Snowshoeing.
• Gear rentals.

Non-retail sales

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

• Instructional lessons in nonmotorized snow sports and activities.
• Permits issued by a government entity to park vehicles on or to access public lands.
• Permits or leases granted by an owner of private timberland for recreational access to areas used primarily for growing and harvesting timber.
• Fees to access land or ski lift fees outside of the snow sports season.