Sports leagues

Generally, fees charged to participate in a soccer, baseball, basketball, football, volleyball, hockey, softball team, or other league play are subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax does not apply.

Retail sales

Amounts charged by an operator of an athletic or fitness facility (AFF) to participate in soccer, baseball, basketball, football, volleyball, hockey, softball, or other league play are subject to B&O tax under the Retailing classification, and the AFF must collect sales tax.

Sales of T-shirts, water bottles, and other tangible personal property are also subject to Retailing B&O and retail sales tax.