The Washington Department of Revenue ruled that entry fees for vehicle races were taxable. It also explained that fees to camp and watch the race were taxable.
A race operator charged drivers a fee to drive in a cross-country vehicle race. It also charged fans fees to use campgrounds and access an area where they could watch the race.
Washington sales tax applies to admission fees for amusement and recreation activities. Washington treats running races as a recreation activity with taxable admissions fees. The ruling explains that a cross-country vehicle race is like running race, so it is taxable. The ruling also notes that camping and access fees were taxable as fees for lodgings.