Arizona’s Privilege Tax for Amusements Does Not Apply to Guided Tours

Jun 3rd, 2015

The Arizona Department of Revenue ruled that guided tours that include activities such as river-rafting, kayaking, mountain and road biking, and team-building exercises are not subject to the transaction privilege tax. Taxable "amusements" are generally spectator events or activities where there is an admission or user charge. Because the tours and activities listed above are not spectator events and the charge for them is not an admission or user charge, they are not taxable amusements.