Is the fee to use a high-wire, zip-line tree-top adventure course taxable as an amusement admission, or exempt as a charge for a participant sporting facility?

Plain-English summary

Adirondack Extreme Adventure Course, LLC runs a "tree link adventure course" — a high-wire obstacle course set among the trees, featuring zip lines, suspended rope bridges, swings, slides, nets, and ladders across five courses of varying difficulty. There's no charge just to enter the premises; customers pay specifically to use the high-wire courses themselves, which the company's own marketing describes as an "action packed 2.5 to 3 hours" of substantial physical activity, with a safety briefing from trained instructors beforehand.

New York generally taxes admission charges over ten cents to a "place of amusement," but specifically excludes "charges to a patron for admission to, or use of, facilities for sporting activities in which such patron is to be a participant" — the same carve-out that keeps bowling-alley and swimming-pool admissions untaxed. The Department's own regulations give a directly analogous example: a ski resort's lift-ticket charge is an exempt admission to a participant sporting facility (though renting the skis themselves would be a separate taxable equipment rental). Because Adirondack Extreme's customers are themselves the active participants — physically navigating the zip lines and obstacles, not watching someone else do it — the Department held the course-use charge falls squarely within this participant-sports exclusion and is not subject to sales tax. The Department was careful to note that this opinion addresses only the specific course-use charge described, not any other fees the company might separately charge (equipment rental, food, parking, etc.).

What this means for you

Adventure course, zip-line, and outdoor recreation operators

If your customers are physically active participants in the activity itself (climbing, navigating obstacles, zip-lining) rather than spectators, your core admission/use charge likely qualifies for the same participant-sports exclusion as bowling alleys, swimming pools, and ski lift tickets — even though what you're offering looks more like an "attraction" than a traditional sport.

Amusement park and attraction operators generally

This is a useful data point for where the line falls between a taxable "amusement" admission and an exempt "participant sporting facility" charge: the key factor is whether the patron is themselves engaging in genuine physical activity as part of the experience, not merely observing or riding passively.

Accountants and tax professionals

Remember that even where the core admission/use charge is exempt, any SEPARATE charge for tangible personal property used during the activity (equipment rental, for example) remains taxable under the same regulatory framework — this opinion explicitly limited itself to the course-use fee and didn't address other charges the business might impose.

Common questions

Q: Is the fee to use a zip-line or ropes-course adventure park taxable in New York?
A: Not when the charge is for the patron's own active participation in navigating the course — that falls within the exclusion for charges to use facilities for participant sporting activities.

Q: What's the difference between this and a taxable amusement admission?
A: The exclusion turns on whether the patron is a participant (physically doing the activity) versus a spectator (watching a performance, sporting event, or exhibition) — participant charges like bowling, swimming, ski lift tickets, and this zip-line course are excluded; spectator admissions to games, concerts, and exhibitions are generally taxable.

Q: Does this cover equipment rentals or other fees the operator might charge?
A: No. The Department's regulations (and this opinion) distinguish between the exempt admission/use charge and a separate charge for using tangible personal property (like rental skis or equipment), which remains taxable. This opinion only addressed the core course-use fee.

Q: Can another adventure course operator rely on this exact ruling?
A: No. This Advisory Opinion binds the Department only as to Adirondack Extreme Adventure Course, LLC and the facts it described. A business with a different activity structure (more passive, spectator-oriented, or scored differently) should confirm its own treatment.

Citations and references

Statutes and regulations:

• Tax Law § 1105(f)(1) (tax on admission charges; participant-sports exclusion)
• 20 NYCRR 527.10(b)(1)(ii) (taxable amusement/entertainment admissions)
• 20 NYCRR 527.10(d)(4) (participant sporting-facility exclusion, with bowling/ski-lift examples)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_2007.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a07_22s.pdf

Original ruling text

New York State Department of Taxation and Finance

TSB-A-07(22)S
Sales Tax
August 27, 2007

Office of Tax Policy Analysis
Taxpayer Guidance Division
STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S070517A

On May 17, 2007, the Department of Taxation and Finance received a Petition for
Advisory Opinion from Adirondack Extreme Adventure Course, LLC, 347 Cleverdale Road,
Cleverdale, NY 12820.
The issue raised by Petitioner, Adirondack Extreme Adventure Course, LLC, is whether
the receipts from Petitioner's charge for use of its tree link adventure course are subject to sales
tax.
Petitioner submitted the following facts as the basis for this Advisory Opinion.
Petitioner operates what it describes as a "tree link adventure course." Petitioner's
admission fee allows its customers to use a variety of high-wire courses, which vary in degree of
difficulty. No fee is charged by Petitioner to enter its premises; rather a fee is charged to use its
high-wire courses. Use of these courses involves substantial physical activity by the customers.
Petitioner's sales brochure provides the following information:
Adirondack Extreme Adventure Course, LLC is a high-wire adventure course set in the
height of the forest. Explore nature through a combination of outrageous obstacles and
challenges with zip lines, suspended rope bridges, swings, slides, nets and ladders. Spend
an action packed 2.5 to 3 hours trekking from tree to tree. Our 5 thrilling courses offer 79
games from kids to adults, and our 2 spectacular giant Tyrolean zip lines provide
adrenalin fueled fun. Take a journey and explore the outdoors like you never have
before.
Adirondack Extreme is great fun for the entire family and the perfect venue for group
events such as parties, school field trips, summer camp outings, church and youth groups,
and corporate events.
Our TreeGO aerial obstacle course is set in several acres of forest and is suspended
between the trees at 10 to 50 feet above the ground! TreeGO offers the best equipment in
its class and sets the standard for quality aerial adventure products and customer
experience.
Each participant is given a safety demonstration by trained instructors before beginning
the course. We want all of our visitors to have the most enjoyable experience
imaginable, and that means providing you with the security of expertly engineered
structures, quality materials and construction by TreeGO, along with continuous
inspections of our equipment and our trees. Safety is our first priority.

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TSB-A-07(22)S
Sales Tax
August 27, 2007

Applicable law and regulations
Section 1105 of the Tax Law provides, in part:
Imposition of sales tax. On and after June first, nineteen hundred seventy-one,
there is hereby imposed and there shall be paid a tax . . . upon:
*

*

*

(f) (1) Any admission charge where such admission charge is in excess of ten
cents to or for the use of any place of amusement in the state, except charges for
admission to race tracks, boxing, sparring or wrestling matches or exhibitions which
charges are taxed under any other law of this state, or dramatic or musical arts
performances, or live circus performances, or motion picture theaters, and except charges
to a patron for admission to, or use of, facilities for sporting activities in which such
patron is to be a participant, such as bowling alleys and swimming pools. . . .
Section 527.10(b)(1)(ii) of the Sales Tax Regulations provides, in part:
Taxable charges for entertainment or amusement include admissions to sporting
events such as baseball or football games, stock car racing, and college athletic events,
carnivals, rodeos, circuses and exhibitions.
Section 527.10(d) of the Sales Tax Regulations provides, in part:
(4) Charges to a patron to or for the use of sporting facilities or activities in which
the patron is to be a participant are excluded from tax.
Example 6: Admission charges for the use of bowling lanes and swimming pools
are not subject to tax. However, any charge for the use of tangible personal property in
conjunction with the sporting activity is taxable. Included as taxable would be bowling
shoes, towel and locker rentals.
Example 7: A ski resort's charge for lift tickets is an exempt admission charge to
a sporting facility in which the patron will be a participant. If the facility charges for the
use of skis or other equipment, such charge is for the rental of tangible personal property
which is subject to tax.
Opinion
Petitioner operates a facility where its customers go from tree to tree and negotiate
various obstacles using zip lines, suspended rope bridges, swings, slides, nets and ladders.
Petitioner's various high-wire courses vary in degree of difficulty, and use of these courses

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TSB-A-07(22)S
Sales Tax
August 27, 2007

involves substantial physical activity by the customers. Therefore, Petitioner's charges for use of
its tree link adventure course are charges for the use of a sporting facility where the customer is a
participant, and such charges are excluded from sales tax, as described in section 1105(f)(1) of
the Tax Law.
This Opinion only addresses Petitioner's charge for the use of its tree link adventure
course and does not address any other fees that Petitioner may charge its customers.

DATED: August 27, 2007

NOTE:

/s/
Jonathan Pessen
Tax Regulations Specialist IV
Taxpayer Guidance Division

An Advisory Opinion is issued at the request of a person or entity. It is
limited to the facts set forth therein and is binding on the Department
only with respect to the person or entity to whom it is issued and only if
the person or entity fully and accurately describes all relevant facts. An
Advisory Opinion is based on the law, regulations, and Department
policies in effect as of the date the Opinion is issued or for the specific
time period at issue in the Opinion.