The following article taken from Mountain News.
Not much beats the simple pleasure of tubing or sledding down a hill in the famous Tahoe sunshine. It's not exactly a high-tech sport and doesn't take much in the way of equipment.
You'll need warm clothing and a sled of some kind. Most supermarkets, drugstores and sporting goods stores in Tahoe sell sturdy, inexpensive models in all shapes and sizes. Some of the private sledding hill areas require that you rent their sleds, or they are included in the cost, so call first.
Three basic types of Tubing hills exist in Tahoe: Snow-Parks, free public sites, and private fee sites. Snow-Parks are plowed parking lots near snow play areas run by the state of California. A permit costs $5 for the day, and $25 per season and are available at the U.S Forest Service office located mid-town near the College. Call (530) 543-2600.
Adventure Mountain Highway 50 at the top of Echo Summit. (530) 659-7217.
Adventure Mountain Lake Tahoe is dedicated to sledding and snow play families - just like you! They have groomed sledding and tubing runs and even a beginner snowboard hill. The cost is just $35 ($40 on weekends and Holidays) per vehicle in their plowed parking area and you are welcome to bring your own tubes and sleds. You can also rent or purchase sleds, tubes, snowshoes, and other outdoor gear on site. Newly opened is Adventure Mountains' lodge complete with cafe, store, restrooms, and panoramic views from the Sierra crest.
Hansen's Resort 1360 Ski Run Blvd., at the Heavenly turn-off, turn right on Needle Peak Rd. (530) 544-3361. Hansen's Resort is an old-timey place that will remind you of Grandma's, if Grandma lived in snow country. Plenty of tobogganing and sledding, hot chocolate and snacks. $20 per hour, Free for children 4 and under. Two tubing runs, and inner tubes are provided, so do not bring your own! Heavenly Ski Resort Top of the Heavenly Gondola. (755) 586-7000
The 2.4 mile ride up the Gondola is an adventure in itself, and at the top is the wide open Adventure Peak play area, complete with snow tubing, sledding, cross-country skiing and snowshoeing. The lift-accessed tubing hill costs $30 per hour (tube included) and sled rental for kids 6 and under are $7. The Gondola is extra ($32 for adults, $26 kids). The tubing lift is open from 10 a.m. to 3 p.m.
Kirkwood Ski Resort Off Highway 88 near Carson Pass. (209) 258-6000.
Kirkwood's Slide Mountain Tubing Hill is located next to Red Cliff's Day Lodge and is open weekends and holidays from noon until 5 p.m. The cost is $14 per hour including tube rental or $20 for the day.
Sierra at Tahoe Ski Resort Hwy 50 east of Echo Summit (530) 659-7453.
Sierra offers tubing at its Blizzard Mountain two rope-tow park located next to the lower parking lot (the first one you come to on the left). There are two lanes which makes for racing fun. Tubing is $25 for two hours including the tube and tubing lift access. There is also a snow play area for the little ones (and big ones).
Spooner Summit Corner of Highways 50 and 28, on the way to Carson City in Nevada.
This is a highly popular free sledding area with a huge hill. Great for all skill levels depending on how far up you walk. There's no place to buy food and drink, but you will find toilets available. In Nevada, there is no Snow-Park program, so be sure to park well off the highway to avoid getting a big, fat ticket.
Taylor Creek Snow-Park Highway 89 north of Camp Richardson, on the west (California) side of Lake Tahoe.
This short and sweet little hill is mostly for small children and timid grown-ups. The crowds are light and the fun, especially for little kids, is in good supply.