The Missouri Department of Revenue ruled that zip line tours are taxable.
The taxpayer owned and operated an environmentally friendly zip line tour business in Missouri. Guests watched a safety video, received equipment, and were guided by two employees on a zip line tour.
Missouri taxes admissions or fees paid to any place of amusement, entertainment, or recreation. The tax does not apply to amounts paid for any instructional class. The Department of Revenue ruled that the fees paid for the zip line tours were fees paid to a place of amusement, entertainment, or recreation and were therefore taxable.