Discussion: Orienteering & Sales Tax

Just curious... do any clubs in the US have to collect any state or local taxes for event entry fees?

Here in Washington State, apparently there's been a rule in the books for 20 years saying that sports league and entry fees are taxable, but collection and enforcement has been practically nil. The Dept. of Revenue won't go after back taxes, but they are expecting sales tax from now on.

make sure you don't fall off the fiscal cliff

Would that be mapped as crossable or uncrossable?

Don't cross the IRS.

In California, athletic and amusement event entry fees are explicitly "excluded by definition" from the sales tax (p. 19: "no exchange of tangible [...] property"), as is merch that comes bundled with the entry fee, such as T shirts ("transfer of property is incidental", ibid.).

Glad to hear Cascade OC, Sammamish OC, EWOC, MerGeo, Evergreen/4DRacing, and the rest of our friends in Washington are apparently safe from back collections!