If admission tickets or passes are resold to another retailer, are the recreation fees taxable?
If an amusement or recreation provider sells admission tickets or passes to another retailer, the provider is responsible for collecting sales tax from the retailer. This includes admission tickets or passes purchased for resale by retail stores, hotels, or travel agencies, whether the retailer is located in Idaho, another state, or a foreign country. It also includes sales made over the Internet, by telephone, or other means. Although Idaho law allows retailers to buy tangible personal property, exempt from sales tax, for resale and also allows an exemption for sales of tangible personal property shipped out of state, neither of these exemptions applies to sales of admissions (e.g. lift tickets or other fees for recreation). Contact us if you need more information.
