Recreation and Admissions Equipment

You must pay sales tax on any equipment and supplies you buy to run your facility.

Examples of recreation providers:

  • Health clubs
  • Racquetball clubs
  • Bowling alleys
  • Pool halls
  • Carnivals
  • Carnival-type rides
  • Outfitters
  • Batting cages
  • Skating rinks
  • Golf courses
  • Miniature golf courses

Items you rent to customers

The law treats equipment (e.g., skates, golf carts, bowling shoes) that you rent to customers for an additional charge as items you’re buying for resale. You can buy these items without paying sales or use tax if you give your supplier a completed pdf Form ST-101Sales Tax Resale or Exemption Certificate.