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Department reiterates: admissions and use of recreation equipment are taxable; instruction is not
Summary
Presenters told operators that admission charges and use or rental of tangible property for recreational activities are subject to sales tax, while separately charged instruction or lessons are not taxable.
Katie Julian walked attendees through the departments guidance on amusement and recreation taxation, citing examples including concert admissions, museum admissions, golf, skiing and camping. She said "Admission is subject to sales tax" and that separately charged instruction or lessons are exempt from sales tax.
The webinar highlighted that tangible personal property rented and removed from business property (for example, a bicycle rented downtown and taken offsite) can be purchased exempt with a resale certificate, whereas property used on the business property (golf carts used on a course) cannot. Presenters pointed listeners to Sales Tax Manual pages 175–185 for full lists and exceptions.
