WSR 11-14-085

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed July 1, 2011, 10:29 a.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA):

ETA 3167.2011 Taxability of Fees Charged for Amusement and Recreation Services.

Charges for amusement and recreation services provided to a consumer are subject to retail sales tax under RCW 82.04.050. This ETA clarifies the distinction between nontaxable charges and taxable charges often associated with sport activities and sporting events, such as:

Basketball, football, hockey, and soccer leagues;

Cycling, running, swimming, and triathlon events; and

Baseball, golf, softball, and tennis tournaments.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office