Camp Grounds and Non-Educational Camps

39.1. The amounts charged for attending a non-educational camp, and for the services rendered and tangible personal property sold to campers, whether at such a camp or at a camp ground or similar place, are subject to the consumers sales and service tax.

39.1.1. The operator of such a camp, camp ground or similar place may claim exemption for those purchases of tangible personal property or taxable services which are purchased for resale.

39.1.2. Tangible personal property and taxable services purchased for use or consumption in selling tangible personal property or dispensing a taxable service are subject to the consumers sales and service tax and use tax.

39.2. The temporary leasing of space upon which to park a trailer or camper is an activity which is subject to the consumers sales and service tax. If the lessor renders services for the lessees of such space, the tax applies to such services. If a total charge is made which includes the charge for services, the consumers sales and service tax must be computed on such total charge. Persons who provide services to campers must collect consumers sales and service tax on charges made for such services. Examples of services which may be provided by such persons are electrical hookups, temporary renting of space, etc.

39.3. Persons who lease space in excess of thirty (30) consecutive days, to situate mobile homes, are leasing real estate and are not required to collect consumers sales and service tax on such leases. However, any services rendered by the lessor to the lessee for which a separate charge is made is subject to tax.

39.4. For educational summer camps, See Section 125 of these regulations.