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Exemption for camps that are considered schools or educational institutions
When a camp qualifies as a school or educational institution, the camp’s sales of meals to students (campers) are not subject to tax. A camp must meet all of the following requirements to qualify as a school or educational institution:

1. “Regularly scheduled classes”
To qualify as a school or educational institution the camp session must promote an educational program by conducting regularly scheduled classes. However, the BOE recognizes that camps typically provide this education outside a traditional classroom setting. For example, ropes course activities teach problem-solving, communication, and leadership skills. Ecology, conservation, and geology can all be taught during a guided nature hike. Educational classes also include classes in spiritual training or physical education, such as archery, marksmanship, swimming, boating, and arts and crafts. All of these types of classes will meet the first requirement if they are regularly scheduled.

“Regularly scheduled classes” also include situations where camps regularly schedule a variety of classes and allow campers to select the class they want to attend. For example, a camper working on a merit badge for archery may choose to attend classes on range safety and archery practice, and a camper working on a hiking badge may attend classes in first aid and wilderness survival.

In general, most traditional youth camps include activities that qualify as regularly scheduled classes. Adult and family camp sessions may also qualify if they have a curriculum of regularly scheduled classes. Conversely, camps or retreats where recreation is the primary goal may not meet the “regularly scheduled classes” requirement because focus of the camp session is rest and relaxation. For example, a “summer concert weekend” camp session that offers daily activities does not conduct regularly scheduled classes if the focus of the event is rest and recreation.

Camps should maintain copies of camp session class schedules and other curriculum materials to demonstrate that their camp classes meet the regularly scheduled class requirement.

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