Washington Taxes Entry Fees for Race Drivers and Camping Charges for Spectators

Friday, September 2nd, 2016

 
 
A racecar crossing the finish line
Share
Link
Washington
Entertainment

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.

http://dor.wa.gov/Docs/Rules/wtd/2016/35WTD400.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...