Presented by the Washington State Department of Revenue
Contents
Business tax basics . . . . . . . . . . . . . . . . . . 1
Rights and responsibilities . . . . . . . . . . . . . . 2
Registering with the Department of Revenue. . 3
Business and occupation (B&O) tax . . . . . . . . 4
Small Business B&O Tax Credit. . . . . . . . . . . . . 4
Retailing . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Wholesaling . . . . . . . . . . . . . . . . . . . . . . . . 5
Reseller permit . . . . . . . . . . . . . . . . . . . . . . 5
Manufacturing . . . . . . . . . . . . . . . . . . . . . . 6
Service and other activities . . . . . . . . . . . . . . 6
Retail sales tax . . . . . . . . . . . . . . . . . . . . . 7
Denition of retail sales . . . . . . . . . . . . . . . . . 7
Collecting and reporting sales tax . . . . . . . . . . 7
Sales tax rates . . . . . . . . . . . . . . . . . . . . . . . 8
Special sales taxes . . . . . . . . . . . . . . . . . . . . 8
Local coding of retail sales . . . . . . . . . . . . . . . 9
Rental of tangible goods . . . . . . . . . . . . . . . . 9
Tools to determine sales tax rates and codes . . . 9
Deductions. . . . . . . . . . . . . . . . . . . . . . . 10
Use tax . . . . . . . . . . . . . . . . . . . . . . . . . 12
Taxable amount and rates . . . . . . . . . . . . . . .12
Property used in a trade or business. . . . . . . . .12
Use tax exemption . . . . . . . . . . . . . . . . . . . .13
Use tax credit . . . . . . . . . . . . . . . . . . . . . . .13
Report and pay use tax . . . . . . . . . . . . . . . . .13
Public utility tax . . . . . . . . . . . . . . . . . . . 14
Special taxes and fees . . . . . . . . . . . . . . . . 16
Personal property tax . . . . . . . . . . . . . . . . 18
Unclaimed property . . . . . . . . . . . . . . . . . 19
Tax return payment and reporting. . . . . . . . 20
Paying your taxes. . . . . . . . . . . . . . . . . . . . .20
Due dates. . . . . . . . . . . . . . . . . . . . . . . . . .20
Late penalties . . . . . . . . . . . . . . . . . . . . . . .20
Delinquent tax collection process . . . . . . . . . .20
Reporting no business activity . . . . . . . . . . . .20
Electronic ling (My DOR) . . . . . . . . . . . . . . .22
Setting up your My DOR access. . . . . . . . . . . .22
Correcting a previously led return . . . . . . . . .23
Will I be audited? . . . . . . . . . . . . . . . . . . . . .24
What to expect during an audit. . . . . . . . . . . .24
Appeals process. . . . . . . . . . . . . . . . . . . . . .24
Services and resources . . . . . . . . . . . . . . . 25
Other agencies to contact . . . . . . . . . . . . . 26
Tax incentives . . . . . . . . . . . . . . . . . . . . . 27
Incentive programs: . . . . . . . . . . . . . . . . . . .27
Due dates . . . . . . . . . . . . . . . . . . . . . . . 28
Appendices . . . . . . . . . . . . . . . . . . . . . . 29
A | Combined Excise Tax Return. . . . . . . . . . . .30
B | MATC Manufacturing Calculation Worksheet .34
C | Sample reseller permit . . . . . . . . . . . . . . .35
D | Condential Tax Information Authorization . .36
E | Common business activities table . . . . . . . .37
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Business tax basics
This basic tax guide is created to help you understand
Washington’s tax structure. It’s intended to provide an
overview of the taxes that apply to various business
activities in Washington.
Washington does not have a corporate or personal
income tax. Most Washington businesses are subject
to three major state taxes, all administered or
overseen by the Department of Revenue:
1. Business and occupation tax (B&O).
2. Retail sales tax.
3. Use tax.
Other taxes may apply to your business, such as:
• Public utility tax.
• Specialty taxes.
• County and city taxes.
Reminder
State tax laws change regularly. The information
provided is current at the time of the publication.
Questions
Specialists are available to answer your tax questions
Monday through Friday from 8 a.m. to 5 p.m.
Call: 360-705-6705
Live Chat: Go to dor.wa.gov, click Contact then click
on the Live Chat icon.
Resources
Go to dor.wa.gov, then click Get a Form or Publication.
• Industry-specic tax guides.
• Special notices.
• Tax topic articles.
More services
Information on other services and publications can
be found at the back of this publication or on our
website at dor.wa.gov.
Business tax basics
Revenue at a Glance
Revenue collected (FY20)
State revenues (in billions):
Retail sales and use tax $12.1
Businessandoccupaon $4.6
Statepropertytaxlevy $3.6
Other state taxes $3.9
Local revenues:
Retailsalesandusetax $5.4
Otherlocalrevenues $0.4
Total collecons $30.0
Reporng/acve businesses
Acvereporng(asof7/1/20):
Monthly 157,711
Quarterly 208,897
Annual 227,465
Total 594,073
Audits 3,841
Voluntary compliance 98.2%
Stang
FTEs 1,197.9
Eciencies
Costper$100collected(FY20) 66¢
Inthepast20years,we’veincreased:
Revenue collected 135.1%
Registeredbusinesses 19.7%
FTEs 25.5%
Agency budget 2019-2021 biennial
(in millions):
FY20 $175.3
FY21 $186.6
Total $361.9
$30
BILLI O N
$12.1b—Stateretailsalesandusetax
$5.4b—Localretailsalesandusetax
$4.6b—Businessandoccupaontax
$3.9b—Otherstatetaxesandfees
$3.6b—Statesharepropertytax
$0.4b—Otherlocaltaxes
Natural
resources
Publicsafety
Human services
Educaon
Health care
Customer service
Tax revenue collected and what it provides
LICENSE
$
10.2 million
Visits to dor.wa.gov
1.3 million
Visits to
ClaimYourCash.org
22,541
Live chats
2.7 million
Filed returns
172,751
Unclaimed property
refunds processed
336,188
Phone calls
$74 million
Unclaimed property
returned to owners
359,000
Business license
applications and
renewals
95%
Returns led online
64
Business tax
workshops
(732 attendees)
Tax revenue collected and what it provides
2
Rights and responsibilities
Your rights as a taxpayer include:
• Written explanations when tax assessments,
interest, and penalties are issued.
• Reliable, written advice and reporting instructions
provided by the department specically to the
taxpayer, and to have interest, penalties, and
in some instances, tax assessments waived if
complying with that information worked against
the taxpayer.
• Prompt administrative remedies when tax laws or
rules are found to be unconstitutional by the nal
decision of a court of record.
• Condentiality of their nancial and business
information in the department’s possession
in accordance with the requirements of RCW
82.32.330.
• Clear and current tax instructions, rules,
procedures, forms, and other tax information
received upon request.
• Prompt and independent administrative review
by the department of a decision to revoke a tax
registration, and to a written determination that
either upholds the revocation or reinstates the
registration.
Business records to keep
You should keep the following records for a minimum
of ve years:
• State excise tax returns and workpapers.
• Federal income tax returns.
• Summary accounting records and source journals
such as the check register, general ledger, sales
journal, general journal, cash receipts journal, and
any other records you use to record income and
expenses.
• Sales invoices.
• Purchase invoices.
• Depreciation schedules listing all assets acquired
or disposed of during the audit period along with
purchase or invoices for those assets.
• Reseller permits for any wholesale sales.
• Supporting documentation for all deductions and
exemptions.
Your responsibilities as a taxpayer include:
• Register with the Department of Revenue.
• Know their tax reporting obligations, and to ask
the department for instructions when they are
uncertain.
• Keep accurate and complete business records.
• File returns and pay taxes on time.
• Provide accurate information on tax returns.
• Substantiate claims for refund.
• Pay all taxes on time after closing a business, and
request cancellation of the registration number.
• Respond to communications from the department
in a timely manner.
Rights and responsibilies
You may keep records in either paper or electronic
format. You must provide these records if requested by
the Department of Revenue.
Accounting methods
Accrual accounting means that you record and report
revenues when sales are made, even if you have not yet
received payment.
Cash accounting means that you record and report
revenues when you receive payment from your
customers.
You must report to the Department of Revenue using
the same accounting method that you use to report to
the Internal Revenue Service.
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Registering with the Department of Revenue
Register if:
• Your business requires city and state endorsements.
• You are doing business using a name other than your full legal name.
• You plan to hire employees within the next 90 days.
• Your business is required to collect retail sales tax.
• Your gross income is $12,000 per year or more.
• Your business is required to pay taxes or fees to the Department of Revenue.
• You are a buyer or processor of specialty wood products.
• Your out-of-state business:
◊ Has physical presence nexus in Washington.
◊ Has more than $100,000 in combined gross receipts source or attributed to Washington.
◊ Is organized or commercially domiciled in Washington.
For any business type other than a sole proprietorship, you must rst register with the Secretary of
State, and then register with the Department of Revenue.
Also, see our requirements for Out-of-state businesses at dor.wa.gov/educaon/industry-guides/
out-state-businesses.
You can register online at dor.wa.gov/open-business.
Registering with the Department of Revenue
Notes
4
Business and occupation (B&O) tax
Notes
Business and occupaon (B&O) tax
The state business and occupation (B&O) tax is a gross
receipts tax measured on the value of products, gross
proceeds of sales, or gross income of your business. The
B&O tax is your cost of doing business, and should not
be collected from your customers. Almost all businesses
located or doing business in Washington are subject to
the B&O tax, including corporations, LLCs, partnerships,
sole proprietors, and nonprot corporations.
The B&O tax is due on gross income from business
conducted in Washington. No deductions are
allowed for labor, materials, taxes, or other costs of
doing business. Your business may qualify for certain
exemptions, deductions, and credits.
There are more than 50 B&O tax classications for
business activities. The B&O tax rate is based on the
type of business activity you engage in. Your business
may report income under multiple tax classications if
you engage in more than one type of activity. You are
responsible for determining which classication(s) to
report your income under. Contact us if you are unsure
of which classication(s) apply to your business.
For the complete list of B&O tax classications, visit dor.
wa.gov and click Taxes & rates.
Small Business B&O Tax Credit
Businesses below a certain B&O tax liability are entitled
to a credit. The credit varies depending on the total
amount of B&O tax due. If you le your excise tax return
electronically on My DOR, the Small Business B&O Tax
Credit is calculated and applied automatically. If you le
your excise taxes on a paper return, see our website for
details about claiming this credit.
Retailing
Businesses that sell goods and certain services to
consumers are retailers. Taxable retail services include:
Improving real or personal property, such as:
• Custom construction.
• Repairs to real or personal property.
• Certain personal services, such as:
◊ Tanning.
◊ Use of athletic and tness facilities.
◊ Recreational services.
◊ Tattooing.
• Specialized activities, such as:
◊ Lawn mowing, tree and shrub pruning, and
trimming.
◊ Escrow services.
• Renting equipment with operators.
• Extended warranties.
Businesses making retail sales are subject to retailing
B&O tax, even when the sales are not subject to retail
sales tax. For example, certain food products are
exempt from sales tax, but the income from food sales
is subject to retailing B&O tax.
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Business and occupation (B&O) tax
Wholesaling
Wholesalers sell goods and services to businesses
who will resell them to others in the regular course of
business. The B&O tax is calculated on the wholesale
selling price. Retail sales tax is not collected on
wholesale transactions. If you are a wholesaler,
you must keep a reseller permit or other approved
exemption certicate on le from each buyer to
document the transaction as a wholesale sale. Do not
send reseller permits to the Department of Revenue.
Reseller permit
Businesses buying goods or services for resale must
use a reseller permit or other approved exemption
certicate to make purchases without paying sales tax.
Reseller permits may be used to buy:
• Merchandise and inventory for resale without the
buyer using it rst.
• Ingredients, components, or chemicals used in
processing new products for sale.
• Feed, seed, seedlings, fertilizer, and spray materials
if you are a farmer.
• Materials and contract labor for retail/wholesale
construction.
• Items for dual purposes.
Reseller permits may not be used to buy:
• Items for personal or household use.
• Items used in a business that are not resold, such as
oce supplies and equipment.
• Promotional items or gifts.
• Tools, equipment, or equipment rentals.
• Materials and contract labor for public road
construction, federal government contracting, or
speculative building.
Verify customers’ reseller permits
We recommend that at least once per year you verify
that your customers’ reseller permits are valid.
For a single permit, use our Business Lookup at dor.
wa.gov/businesslookup and print a copy for your
records.
For multiple permits, use our Reseller Permit Verication
Service at dor.wa.gov/ResellerPermitVericationService
and keep the conrmation code(s) for your records.
Notes
6
Business and occupation (B&O) tax
Manufacturing
Companies that manufacture items in Washington pay
the manufacturing B&O tax. Manufactured products
used by the manufacturer are also subject to this tax.
The manufacturing B&O tax is based on the value of the
products, usually determined by the selling price. In
cases when there is no sale, the value is the selling price
of similar products.
The producer must also report under the wholesaling
or retailing B&O tax. However, the Multiple Activities Tax
Credit eliminates the lesser of the production or selling
taxes.
Service and other activities
The service and other activities B&O tax is due on sales
of personal and professional services. Any business
activity that is not subject to another B&O tax must
report under this “catch all” category. The types of
businesses and services that report under this category
include:
• Consulting services.
• Management services.
• Attorneys.
• Beauticians.
• Doctors.
• Tutors.
• Janitors.
This tax classication has two rates. The rate you pay
is based on the total income earned in the previous
year. If a business and its aliates earned more than $1
million subject to service and other activities B&O tax
in the previous year, then they pay the higher service
and other activities rate. If a businesses and its aliates
earned less than $1 million subject to service and other
activities B&O tax in the previous year, then they pay
the lower service and other activities rate.
Notes
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Retail sales tax
Notes
Denition of retail sales
Unless specically exempted by law, every sale of
tangible personal property, digital goods, and digital
codes is a retail sale. In addition, sales of certain services
such as installing, improving, or constructing real or
personal property for consumers are also retail sales.
Certain services are specically dened as retail sales in
the law, such as:
• Transient lodging.
• Automobile parking.
• Title insurance.
• Escrow services.
• Extended warranties.
• Use of athletic or tness facilities
Collecting and reporting sales tax
Retail sales tax applies to the selling price of taxable
transactions and must be separately stated on the bill
to the customer. The selling price includes shipping and
delivery charges. The advertised price may include the
amount of tax, if so indicated in the advertisement.
Tax liability must be reported for all sales made during
the reporting period on either the accrual basis or cash
basis of accounting. Sellers are liable for submitting the
correct amount of sales tax, even if they did not collect
the proper amount from the purchaser.
All amounts collected are legally considered trust funds
for the state. Any excess sales tax collected from the
customer must be paid to the Department of Revenue
unless the over-collected amount is refunded to the
customer.
Retail sales tax
The retail sales tax, often referred to simply as sales tax,
is Washington’s largest tax source.
All sales tax amounts collected from customers are
considered trust funds of the state. The retailer holds
these amounts until paid to the Department of
Revenue.
8
Retail sales tax
Sales tax rates
The sales tax rate you charge to your customer includes
both the state portion (6.5%) and the local portion (rate
varies by location). Local sales tax is the second-largest
revenue generator for local governments, behind
property tax. Retail sales tax is used by the government
entity that imposes the tax. The state tax is deposited
in the state general fund, while the city and county
taxes are distributed to the local governments. The city
and county governments use these taxes for general
expenditures.
Special sales taxes
Motor vehicle sales/use tax
An additional 0.3% tax due on sales, leases, and
transfers of motor vehicles licensed for on-road use. This
tax does not apply to retail car rentals that are subject
to the rental car tax.
Rental car tax
Paid by the consumer on the rental of a passenger car
for a period less than 30 days in addition to sales tax.
Convention and trade center tax
Additional tax is charged by hotels/motels located in
King County. Convention and trade center tax location
codes are found in the Lodging Information Rates and
Changes yer, available at dor.wa.gov.
Special hotel/motel tax
Some areas levy an additional tax for transient rentals
(less than 30 consecutive days) of hotel/motels, RV
parks, or any other type of lodging. Special hotel/motel
location codes are found in the Lodging Information
Rates and Changes yer, available at dor.wa.gov.
Notes
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Retail sales tax
Local coding of retail sales
You must report your total retail sales by location code
for each place of sale so local sales tax revenues are
accurately distributed to cities and counties.
Sales of tangible goods, digital goods, and digital codes
are coded to the location where the customer receives
the item. Usually, the location of the business is where
the customer receives tangible goods. If an item is
shipped or delivered, then the sale is coded to the
location where it is shipped or delivered to. For sales of
digital goods and digital codes the location is usually
the address of the buyer.
Labor and services are coded according to where they
are primarily performed. If an installation charge is
normally added to the cost of an item, the entire charge
for that item is coded to the site where it is installed.
Certain sales are coded to the location of the seller
regardless of where the customer receives the good,
such as vehicles, boats, and oral arrangements.
Rental of tangible goods
The local sales tax rate for the lease or rental of tangible
goods depends upon the number of lease or rental
payments.
Single payment
If a lease or rental of tangible goods is paid with a single
payment, then the location of the rental company
determines the local sales tax rate.
Periodic payments
If a lease or rental of tangible goods is paid with multiple
payments, the rst payment is coded to the location of
the rental company. All subsequent payments are coded
to the location where the rental item is primarily located
or stored.
Tools to determine sales tax rates and codes
We have several tools available to assist you with
determining the correct local tax rates:
• Mobile app for iOs and Android devices, free to
download from the Apple App Store or Google
Play.
• Tax rate lookup on our website, searches according
to address, map lookup, or latitude and longitude.
• Local sales and use tax rates and changes yer on
our website, lists local rates alphabetically by city/
county.
Visit dor.wa.gov/salesandusetaxtools for more options.
WA Sales Tax
Free mobile app
for iOs and Android
devices.
Notes
10
Deductions
Deducons
Some deductions are valid for B&O tax only, some are valid for retail sales tax only, and some are valid for both.
The most common deductions are listed below. For a full list of available deductions, please see our website. The
following deductions must be included in your gross income on the excise tax return and then subtracted as a
deduction:
Deductions for retail sales tax only
Exempt food sales
Food and food ingredients must meet specic criteria
(WAC 458 20 244). Documentation includes the sales
invoice.
Retail sales tax collected by facilitator
Marketplace sellers may claim this deduction when a
marketplace facilitator collects and pays Washington
retail sales tax on their behalf. Documentation includes
proof the facilitator is collecting sales tax on behalf
of the seller, which is usually included in the contract
between the two parties.
Sales to enrolled tribal members with delivery on the
reservation
Sales to enrolled tribal members where the goods are
delivered to the tribal member on their reservation or
trust land. Documentation includes the sales invoice
and completed tribal form.
Sales to the U.S. Government
Purchased with U.S. Government funds; does not
include sales to federal employees. Documentation for
this deduction includes the sales invoice and proof of
payment from the U.S. Government.
Taxable amount for tax paid at source
The amount paid for goods that were later resold
without intervening use, where retail sales tax was paid
at the time of purchase. Documentation includes the
purchase invoice and sales invoice.
Trade-in allowance
For exchanges of like-kind goods. Documentation
includes the sales invoice showing the item sold and
the item taken on trade.
Deductions for B&O tax only
Casual sales
As a registered business, you are required to collect
retail sales tax on all retail sales of goods. If you make
sales of goods outside the regular course of your
business, you may claim a deduction under the retailing
B&O tax classication. Documentation includes the
sales invoice.
Deductions for both B&O tax and retail sales
tax
Bad debts
Deductible when written o in accounting records
(e.g. deductible for federal income tax purposes) and
reported on a previous tax return. Documentation for
this deduction includes the sales invoice, proof that the
original sale was reported on the excise tax return, and
proof that the debt was written o.
Interstate and foreign sales
Shipped or delivered to your customer outside
Washington. Documentation for this deduction
includes the sales invoice and shipping document.
Returns and allowances
For sales reported in full on a previous tax return,
but later returned and refunded to the customer.
Documentation includes the original sales invoice,
proof that the full sale amount was reported on a
previous return, and the credit memo.
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Deductions
Notes
12
Use tax
Taxable amount and rates
The use tax rates are the same as the sales tax rates. You
can nd them at dor.wa.gov.
Use tax is due at the rate applicable to the location
where you rst use the article. The state portion of the
tax is 6.5% with local governments imposing their own
additional use tax.
Use tax is calculated on the value of the goods when
rst used in Washington, which is generally the
purchase price. Fair market value may be used if the
goods are used outside the state for a lengthy period
of time before being used in Washington by the same
person.
The value of the goods includes shipping, delivery, and
installation charges.
Property used in a trade or business
Use tax is due when goods are purchased for
consumption or used by a business and sales tax has
not been paid. Some examples of goods that might be
purchased without sales tax include:
• Supplies, xtures, and equipment purchased or
leased from an out-of-state vendor.
• Supplies, xtures, and equipment acquired when
an existing business is purchased.
• Promotional items, such as hats, t-shirts, calendars,
pens, and other items given to customers or
individuals.
• Magazine subscriptions.
• Advertising or promotional materials printed out of
state and distributed in Washington.
• Parts installed and labor performed on tangible
personal property repaired out of state.
• Materials installed when performing contracts for
the federal government or city/county housing
authorities, or public road construction.
• Equipment rented by a contractor on which sales
tax was not previously paid.
• Articles withdrawn from inventory and used by the
business.
• Articles manufactured by the business for its own
use.
Use tax
Many people don’t realize there are Washington
tax obligations for goods and certain retail services
purchased or acquired when sales tax was not paid. For
instance, even though you don’t pay sales tax when
you shop in Oregon, your purchases are subject to use
tax when you bring them into Washington.
Washington citizens also owe use tax in this state when
they purchase items in other states that have a sales tax
rate lower than Washington’s. However, a credit may
available for sales or use tax paid to other states.
There are many instances when Washington’s sales tax
is not paid on purchases. In most of these situations,
use tax is due. Unless specically exempted, goods
used in this state are subject to either sales tax or use
tax, but not both. The tax applies regardless of where,
or from whom, the property is purchased.
Here are examples of situations when use tax is due:
• Goods purchased from out of state by subscription,
through the Internet, or from a mail order catalog
company when the company doesn’t collect
Washington sales or use tax.
• Goods purchased from someone not required to
collect sales tax. For example, when you purchase
furniture or appliances from an individual through
a newspaper classied ad or a garage sale.
• Personal property acquired with the purchase of
real property. Machinery and equipment used
in a manufacturing process may qualify for the
Manufacturer’s sales/use tax exemption.
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Use tax
Use tax exemption
Residents of another state who move to Washington
are exempt from the use tax on their household goods,
personal eects, and private motor vehicles, if they
acquired the property more than 90 days prior to the
move.
For this exemption, boats, motorhomes, trailers, and
other recreational vehicles don’t qualify as private
motor vehicles or personal eects and are subject to
use tax. However, a credit is allowed for sales/use tax
paid on the article. You must provide proof of sales/use
tax previously paid to qualify for the credit.
When items are donated to nonprot charitable
organizations, local governments, and the state, the use
tax isn’t due even if the donor didn’t originally pay sales
tax or use tax on the item. The donor is also exempt
from the use tax as long as they didn’t use the item
prior to donation.
Use tax credit
When you bring goods into Washington that you
purchased in another state and paid sales tax at
the time of purchase, you can deduct the sales or
use tax you paid from the amount of use tax due to
Washington. You must provide proof that the property
was purchased or rst used outside of Washington.
See WAC 458 20 178 and RCW 82.12 for more
information about use tax.
Report and pay use tax
Registered businesses must report use tax on the
excise tax return. Individuals must report use tax to
the Department of Revenue on the consumer use tax
return.
Notes
14
Public utility tax
Public ulity tax
Instead of B&O tax, the public utility tax applies if you engage in any of the following activities in Washington:
Other utilities
Gas distribution: operating a plant or system for
the producing or distributing of natural and/or
manufactured gas for hire or sale.
Power: operating a plant or system for generating,
producing, or distributing of electrical energy for hire or
sale.
Railroad: operating any railroad or carrying property for
public hire on the line of any common carrier operated
in Washington.
Railroad car: rental, lease, or operation of cars used for
transportation of property or persons upon the line of
any railroad operated in Washington when the railroad
is not owned or leased by the person engaging in such
business.
Sewer collection: collection of sewerage.
Water distribution: operation of a plant or system for
the distribution of water for hire or sale.
Public utility tax exemption
Public utility businesses earning gross revenues under
these amounts must report, but do not owe the tax:
• Monthly - $2,000
• Quarterly - $6,000
• Annually - $24,000
Hauling for hire
Motor transportation: operating any motor propelled
vehicle on public roads to transport property belonging
to others or people on a for-hire basis.
Urban transportation: operating any motor propelled
vehicle on public roads to transport property belonging
to others or people on a for-hire basis when the origin
and destination of the haul are within any of the
following:
• The corporate limits of the same city.
• Five miles of the corporate limits of the same city.
• Five miles of the corporate limits of any two cities
whose corporate limits are no more than ve miles
apart.
• Mileage is determined by the straight line distance,
rather than road miles.
Log transportation: the business of transporting logs
by truck, except when the transportation either:
• Meets the denition of urban transportation.
• Occurs only on private roads.
◊ Income from transporting logs on private roads is
subject to service and other activities B&O tax.
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15
Public utility tax
Notes
16
Special taxes and fees
Hazardous substance tax
Tax on the rst possessor in Washington of substances
dened as hazardous by the Department of Ecology.
Leasehold excise tax
Paid by private parties using public property in lieu
of property tax. Public entities that lease property to
lessees or tenants of a community center collect the tax
based on the rent paid for the property and repot to
the Department of Revenue quarterly on a Leasehold
Excise Tax Return.
Litter tax
Paid by manufacturers, wholesalers, and retailers of
products that contribute to the state’s litter problem.
The tax is due on the gross amount of sales within this
state of items in the following categories:
• Food for human or pet consumption.
• Groceries.
• Cigarette and tobacco products.
• Soft drinks and carbonated waters.
• Beer and other malt beverages.
• Wine.
• Newspapers and magazines.
• Household paper and paper products.
• Glass containers.
• Metal containers.
• Plastic or ber containers made of synthetic
material.
• Cleaning agents and toiletries.
• Non-drug drugstore sundry products.
Oil spill response tax and oil spill
administration tax
This tax applies when a marine terminal or bulk oil
terminal receives crude oil or petroleum products
in Washington from a vessel, barge, rail tank car, or
pipeline. The tax is paid by the owner of the crude oil
or petroleum products to either the marine or bulk oil
terminal operator.
Petroleum products tax
Paid by the rst person possessing petroleum products
in Washington. The tax is due when the state pollution
liability insurance program fund falls below a minimum
threshold. The tax is based on the wholesale value of
the petroleum product sold.
Refuse collection tax
Paid by customers and submitted by the refuse
collectors on the refuse collection charge only. Landll
charges are also subject to the tax.
Solid fuel burning device fee
A fee is paid by the consumer on purchases of wood
stoves, coal stoves, replaces including masonry and
zero clearance replace inserts, and other similar
devices that burn solid fuel. The fee is collected by the
retailer who submits it with their excise tax return.
Special taxes and fees
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17
Special taxes and fees
Spirits taxes
Washington has two spirits taxes: the liter tax and the
sales tax. Spirits includes any beverage containing
alcohol obtained by distillation, including wines with
more than 24% alcohol by volume.
If you sell spirits, you must collect the spirits taxes from
your customers. You must report and submit these
taxes on your excise tax return.
Spirits liter tax
A tax on the sales of spirits in the original container
and is based on the volume sold. The tax rate diers for
consumers and on-premises retailers.
Spirits sales tax
A tax on the selling price of spirits in their original
container. The tax rate for consumers is dierent from
the tax rate for on-premises retailers.
Retail sales tax applies to sales of spirits by the drink or
glass, but does not apply to sales of spirits unopened in
their original containers.
Syrup tax
This tax is based on the volume used to produce
carbonated beverages sold at wholesale and retail in
Washington. The business activity of selling such syrups
in Washington is also taxed. An exemption is provided
for syrup previously subject to this tax in Washington.
Tire fee
Tire retailers collect this fee on each retail sale of new
replacement vehicle tires.
Tobacco products tax
Tax on distributors who sell tobacco products at
wholesale, or retailers who purchase tobacco products
directly from out-of-state manufacturers.
Tourism promotion area (TPA) charges
These charges may apply to lodging businesses in
participating cities or counties. Dierent zone rates may
apply. For information, please see the Lodging Special
Notice for your county, available at dor.wa.gov.
Transient rental income
Businesses providing lodging for less than 30 days must
report transient rental income. Lodging businesses
include hotels, motels, bed and breakfasts, vacation
rentals, trailer camps, RV parks, and tent campgrounds.
Reporting this income allows cities and counties to
receive a distribution from the state portion of the retail
sales tax. It is not an additional tax.
Vapor products tax
Tax on the rst business or consumer who possesses
vapor products in Washington. This tax does not apply
to vapor products containing marijuana.
Notes
For more information about these and other special taxes and fees, visit dor.wa.gov.
18
Personal property tax
Notes
Personal property tax
Property tax applies to real property such as land and improvements to land. Property tax also applies to personal
property used in conducting business, unless exempted by law.
The chief characteristic that distinguishes personal property from real property is mobility. Personal property
includes machinery, equipment, furniture, and supplies. It does not include inventory purchased for sale.
Administration
County assessors and treasurers administer the
property tax in Washington. Assessors value property
at 100% of its true and fair value. Treasurers collect
the property tax. The Department of Revenue advises
assessors and treasurers, and oversees the valuation
and taxation of property across the state to ensure
uniformity.
Personal property tax listing form
By April 30 of each year, property owners complete
and le a Personal Property Listing From with the
county assessor. Forms are available from your county
assessor’s oce. Each Personal Property Listing Form
must list all taxable property located in the county that
was owned on January 1 of that year. For businesses
with multiple locations, property owners must le a
separate listing for each location.
Penalty for failure to le
Property owners who do not le a listing of personal
property by April 30 are subject to an estimated tax
assessment by the assessor. A penalty of 5% of the tax
will be added for each month after the deadline the
listing is le, up to a maximum penalty of 25% of the tax
due.
More information
A personal property tax fact sheet is available at
dor.wa.gov. Specic questions about your personal
property tax listing should be directed to your county
assessor. Questions about property tax statements
should be sent to your county treasurer.
dor.wa.gov | 360-705-6705
19
Unclaimed property
Notes
Unclaimed property
Unclaimed property is money or intangible property owed to an individual or business that has not been claimed by
the owner. Property is considered unclaimed after it is held for a period of time with no owner contact, and a good
faith eort has been made to locate the owner.
Abandonment periods
An abandonment period is the time between the
day the property is due to the owner and the day
it becomes reportable as unclaimed property.
Abandonment periods vary depending on the type of
property.
Due diligence letters
You are required to attempt to return the unclaimed
property to its owner. If the property is valued over
$75, you must send a letter to the owner between May
1st and August 1. The letter should be sent to the last
known address you have for the property owner.
Reporting unclaimed property
If the property owner does not respond to your
attempts to return the property, then you must report
it to the department by October 31.
Searching for your unclaimed property
You might have property that was reported and
is being held by the department. You can search
your name or your business name to see if you have
property owed to you at ucp.dor.wa.gov.
20
Tax return payment and reporting
Paying your taxes
Your state B&O tax is reported on the excise tax return.
Businesses le tax returns either monthly, quarterly,
or annually. After registering your business, we will
determine your reporting frequency based on your
estimated gross income and your type of business.
Businesses who report monthly or quarterly are
required to le and pay taxes electronically.
If you don’t conduct any business or don’t owe tax, you
are still responsible for ling a no business return.
Due dates
If a due date falls on a weekend or legal holiday, the
due date is extended to the next business day.
Monthly lers: Monthly tax returns are due the 25th of
the month following the reporting period.
Quarterly lers: Quarterly tax returns are due the last
day of the month following the reporting period.
Annual lers: Annual tax returns are due April 15th of
the year following the reporting period.
Late penalties
What happens if I can’t le or pay on time?
Contact your local Department of Revenue oce right
away. Filing extensions can be requested and penalties
may be waived under limited circumstances.
The penalties on late lings are:
• 9% after the due date until the last day of the
month following the due date.
• 19% after the last day of the month following the
due date.
• 29% after the last day of the second month
following the due date.
Delinquent tax collection process
What is a delinquent account?
An account becomes delinquent when the due date for
a tax return or other established liability has passed and
the amount due remains unpaid.
What happens if your account becomes delinquent?
1. Penalties and interest begin to accrue on the
unpaid tax until the entire balance is paid in full.
2. If you don’t respond to letters or notices and your
account continues to be delinquent, it is assigned
to a Revenue agent for collection.
3. The Revenue agent will attempt to contact you
by telephone, letter, or in person to resolve the
delinquency.
Reporting no business activity
Your business must le a tax return each report-
ing period even if you did not conduct business or
receive income. There are four ways to report a no
business return:
• Online: Visit our Express File page. No login
required, just your UBI number. Visit dor.
wa.gov/expresslenobiz.
• Online: On My DOR, select the return and
check the box next to Report No Business.
• Phone: Call our 24-hour automated system
at 360-705-6705. At the greeting enter 111,
then enter your UBI number, and follow the
instructions.
• Mail: If you receive a paper excise tax return,
check the box next to No Business Activity.
Sign and date the return and mail it to us.
Tax return payment and reporng
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21
Tax return payment and reporting
Notes
22
Tax return payment and reporting
Electronic ling (My DOR)
Electronic ling through Revenue’s My DOR platform
is a free service that lets you prepare and le your tax
return electronically any time of the day. Our electronic
ling allows you to:
• Customize your tax return, showing only the lines
you need.
• Calculate taxes due and ag potential errors,
helping you avoid costly mistakes.
• Choose an electronic payment method – ACH
Debit/E-check or Credit Card.
• Save postage and avoid the chance of your return
being lost or delayed in the mail.
• File your return early and choose the date you want
your payment withdrawn or charged.
Setting up your My DOR access
Create a Secure Access Washington (SAW) account
1. Click the Log in button at the top right of our
website (dor.wa.gov).
2. Click Sign up and follow the prompts.
3. You will receive an email with a link to activate
your account. Click the link in the email to
complete the activation and sign in.
Add access to your tax or business licensing account
using a Letter ID
Before beginning this process, you will need:
• The Letter ID included in ocial correspondence
about your account from Revenue.
• An additional identier that is also printed on
ocial correspondence from Revenue:
◊ Licensing accounts require the nine-digit UBI.
◊ Tax accounts require the Account ID (Tax
Registration Number).
◊ Deferral accounts require a certicate number.
Steps to add access to your account:
1. Click the Log in button at the top right of our
website (dor.wa.gov).
2. Enter your SAW user ID and password, and click
the Log in button.
3. On the My DOR Online Services page under the
Access panel, click Add Access to an Account.
4. On the ID Validation page, enter the Letter
ID included on correspondence from the
Department of Revenue, and click the Next
button.
5. Enter the UBI, Account ID, or Deferral Certicate
number as required on the page, and click the
Next button.
6. Review the account information, and click the
Submit button.
7. On the Conrmation page, click the OK button.
Your account will now display in the Summary tab.
dor.wa.gov | 360-705-6705
23
Tax return payment and reporting
Online:
1. Access your excise tax account in My DOR.
2. Under the Summary tab in the Excise Tax account,
Account panel, click the View Periods and Amend
Returns
3. Select the ling period for the return you wish to
amend.
4. In the top menu, click File or Amend a Return.
5. On the Return page, click the Amend in the top
menu.
6. Update the return as needed.
7. On the Summary page, enter a brief explanation
of the reason for the amendment in the required
Reason for amendment box at the bottom and
click Next.
8. If you owe additional tax, you will be guided
through the payment process to the Conrmation
page. If you have no additional amount due or
a credit, you will go directly to the Conrmation
page.
Note: Only returns led electronically can be amended
online.
Mail:
1. Print a copy of the return you need to correct and
write Amended Return in large letters at the top.
2. Using black ink, draw a single line through any
incorrect information and write the correct
information on the side or above.
3. Recalculate the total tax due.
4. Prepare a cover letter explaining why you are
amending your return.
5. Mail the amended return and cover letter to:
Taxpayer Account Administration
Washington State Department of Revenue
PO Box 47476
Olympia, WA 98504-7476
Note: If you have multiple paper returns to correct,
please call 360-705-6705 for instructions.
Correcting a previously led return
If you have reported your taxes incorrectly, you can le an amended return to correct the error. If additional taxes are
due you should submit the additional tax with the amended return. If the original return was led or paid late, then
you should also send payment for additional interest and penalties due.
If you overpaid taxes with the original return, a refund will be issued or a credit will be applied to your account. The
Department of Revenue can honor refunds for taxes paid dating back four calendar years before the year the refund
request is made.
You have two options for amending your return:
24
Tax return payment and reporting
Will I be audited?
As a registered business you may be selected for an
audit. Audits are routine procedures used to verify
that state excise taxes have been reported and paid
correctly.
In general, your records will be reviewed to verify
proper tax reporting. Where appropriate, you will also
receive helpful instructions and information to help
you le your excise tax returns in the future. We are
committed to working with you in a professional and
cooperative manner.
Audit procedures and programs may include:
• Obtaining electronic les of the accounting records
for the audit period.
• Random, non-statistical sampling of specic audit
areas.
• Computer-assisted audits using a statistical
sampling technique. These audits are primarily
used for large businesses.
What to expect during an audit
Audits normally cover the four prior calendar years, plus
the current year through the end of the last calendar
quarter. All income, deductions, and exemptions
reported on your excise tax return may be reviewed.
An audit of your business activities may cover several
major areas, including:
1. Gross income: verication of the proper amounts
and classications reported on the return.
2. Deductions, credits, and exemptions: verication
of proper amounts, classications, and
documentation.
3. Purchases: verication of retail sales tax or use tax
paid on capital assets, consumable supplies, or
articles manufactured for your own use.
Appeals process
You have the right to petition for a review of any action
proposed by the Department of Revenue.
If you disagree with an assessment you may ask for
a supervisor’s conference before the assessment is
issued. For example, when your business records are
audited the auditor will meet with you to discuss the
results. If you disagree with those results, you can have
a conference with the auditor’s supervisor.
If the dierences can’t be resolved at the supervisor
level, you can le a petition for review with the
Department of Revenue’s Administrative Review and
Hearings Division.
You must le your petition before the due date or
extension date of the assessment or action of the
Department.
If you do not le your petition before the due date, you
must:
• Pay the assessment.
• File a petition for review requesting a refund within
four years of the close of the tax year in which taxes
were paid.
Example: If you paid tax in June 2018, you have until
December 31, 2022, to petition for a refund.
A full discussion of the petition review process is
contained in WAC 458-20-100.
For more information, visit dor.wa.gov/appeals.
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25
Services and resources
Business information update: You can notify us
online if your business has moved, closed, or changed
activities.
Business lookup: Look up information on businesses
registered in Washington, or verify a reseller permit.
Public information includes:
• Business name.
• Open and close dates.
• North American Industry Classication Code
System (NAICS).
• UBI/Account ID.
• Owner type.
• Reseller permit information includes:
• Permit number.
• Eective date.
• Expiration date.
This information is available for non-commercial
purposes only.
Services and resources
Our website, dor.wa.gov, oers a wide variety of information and resources, including:
Electronic ling (My DOR): File and pay taxes online.
Laws and rules (Taxpedia): Search our online
database for Department of Revenue rules and laws.
Also research Special Notices, Tax Topic articles,
industry guides, advisories, administrative decisions,
and court cases through Taxpedia.
Local oces: Find telephone numbers, oce hours,
and directions to a local oce near you.
Publications and forms: Find our tax guides, fact
sheets, reports, news releases, and forms online.
Reporting fraud: Report Washington state tax and
license fraud using our online form. You may also link
to other state agencies for information on fraud cases
and consumer protection.
Research statistics: Access research publications,
data on tax collections, tax-related statistics on
business activity by industry and geographical area,
and other statistical information about the state’s tax
structure.
Tax Rate Lookup Tool: Find the correct code and tax
rate for specic locations.
Tax ruling request: Request a binding tax ruling for a
specic tax question.
26
Other agencies to contact
Secretary of State
Corporations Division
360-725-0377
secstate.wa.gov/corps
Contact the Secretary of State’s oce to le Articles of
Incorporation or a Certicate of Limited Partnership
if your business has either type of ownership. The
Secretary of State also registers trademarks, as well as
trade names for corporations and limited partnerships.
Small Business Liaison Team
business.wa.gov
Find information and services from multiple agencies
to help you start, register, operate, and grow your
business.
City and county taxing oces
Washington State Counties
mrsc.org/byndmrsc/counes.aspx
Internal Revenue Service
Federal Employer Identication Number (FEIN)
Individuals: 800-829-1040
Businesses: 800-829-4933
irs.gov
If you pay unemployment taxes, such as industrial and
employment insurance, you need to have a FEIN. In
some special cases, businesses without employees may
be required to obtain a FEIN.
Other agencies
to contact
Department of Social and Health Services
Washington State Support Registry
dshs.wa.gov
800-562-0479
If you have one or more employees, you must report all
newly hired or rehired employees with the Washington
State Department of Social and Health Services. This
information is used to collect child support.
Employment Security
Unemployment insurance, paid family medical leave
esd.wa.gov
If you have employees, you must apply for
unemployment insurance coverage with the
Washington State Employment Security Department.
Labor and Industries
Industrial insurance (worker’s compensation)
360-902-4817
lni.wa.gov
If you have one or more employees, you must apply
for industrial insurance coverage with the Washington
State Department of Labor and Industries. Industrial
insurance is not required for business owners, but if you
want it you can complete an application for employer
coverage.
dor.wa.gov | 360-705-6705
27
Tax incentives
Tax incenves
We oer many tax incentives for businesses. The
tax incentives may apply to B&O tax, retail sales tax,
leasehold excise tax, or property tax. Here we have
listed the general categories of incentives that are
available. The qualifying criteria is specic, and can be
found on our website at dor.wa.gov.
Please note: if your business claims a tax incentive, you
are required to le an Annual Tax Performance Report
by May 31 of each year.
Incentive programs:
Aerospace Industry
Aluminum Smelting Industry
Biofuel Industry
Employer
Extracting & Timber Manufacturing
Farming & Agriculture
Food Manufacturing Industry
General Manufacturing
High Technology Industry
High Unemployment County / CEZ
Miscellaneous Incentive Programs
Renewable Energy / Green Incentives
Rural County / Community Empowerment Zone
(CEZ) Incentives
Semiconductor Industry
Silicon Smelting Industry
Warehouse Incentive Programs
28
Due dates
Due dates
January
1 Personal property inventory
25 December Excise Tax Return due
31 Quarter 4 Excise Tax Return due
31 Quarter 4 Forest Excise Tax Return due
31 Quarter 4 Leasehold Excise Tax Return due
31 Annual Leasehold Excise Tax Return for federal
permit/lease due
February
25 January Excise Tax Return due
March
25 February Excise Tax Return due
April
15 Annual Excise Tax Return due
25 March Excise Tax Return due
30 Quarter 1 Excise Tax Return due
30 Quarter 1 Forest Excise Tax Return due
30 Quarter 1 Leasehold Excise Tax Return due
30 Personal property tax listing due to County
Assessor
30 First half of property tax due
May
1 Unclaimed Property due diligence window
opens
25 April Excise Tax Return due
31 Annual Tax Performance Reports due
(for incentive programs)
June
25 May Excise Tax Return due
July
1 Personal Property Tax Appeal due to county
assessor
25 June Excise Tax Return due
31 Quarter 2 Excise Tax Return due
31 Quarter 2 Forest Excise Tax Return due
31 Quarter 2 Leasehold Excise Tax Return due
August
1 Unclaimed property due diligence window
closes
25 July Excise Tax Return due
September
25 August Excise Tax Return due
October
25 September Excise Tax Return due
31 Quarter 3 Excise Tax Return due
31 Quarter 3 Forest Excise Tax Return due
31 Quarter 3 Leasehold Excise Tax Return due
31 Annual reconciliation of apportionable
income due
31 Second half of property tax due
31 Unclaimed Property Report due
November
25 October Excise Tax Return due
December
25 November Excise Tax Return due
If the due date falls on a weekend or state holiday, then the due date moves to the next business day. This list is not
an exhaustive list of due dates. Check our website for additional due dates that may apply to your business.
dor.wa.gov | 360-705-6705
29
Appendices
Appendices
A Combined Excise Tax Return .....................................30-33
B MATC Manufacturing Calculation Worksheet .............. 34
C Sample reseller permit ....................................................... 35
D Condential Tax Authorization .......................................36
F Common business activities table ..........................37-40
30
A | Combined Excise Tax Return
Appendix
Address Changes? Eective date of change ___/___/___ Mailing Address o Business Closed? o Date Closed___/___/___ See Additional Information, pg 2 Other Correspondence? o
Please ll in the appropriate box and note address changes above.
Line
No.
Item
VI
VI TOTALS
21
Total All Tax Due from page 1
22
Total All Tax Due from page 2
23
Total All Addendums (example: Rental Car Addendum)
24
Subtotal (add lines 21-23)
25
Credit (from page 2, section V, total credit)
26
Subtotal (subtract line 25 from line 24)
27
Interest
28
Add Penalty, if applicable % Minimum $5.00
TOTAL AMOUNT OWED (add lines 26-28)
Please make check or money order payable to the Washington State Department of
Revenue. Include your Account ID number on your check.
Internet/Fax
(3/17/22)
o Penalty waiver request? Check this box and attach a letter of explanation Page 1
► Use Black Ink & Return the Original Form
I
I
STATE BUSINESS AND OCCUPATION TAX
STATE BUSINESS AND OCCUPATION TAX
Line
No.
Tax Classication
Code
Column I
Gross Amount
Col. 2 Deductions*
Totals from Pg. 3 & 4
Column 3
Taxable Amount
Col. 4
Rate
Column 5
Tax Due
1
Extracting, Extracting for Hire
16
.00484
2
Slaughter, Break Proc, Perish Meat-Whlse;
Mfg Wheat into Flour; Soybean & Canola Proc
30
.00138
3
Intl Charter Freight Brokers; Stevedoring; Asst Living Facil
28
.00275
4
Travel Agent/Tour Operator ($250,000 or less)
27
.00275
5
Travel Agent/Tour Operator (over $250,000)
250
.009
6
Insurance Producers; Title Insurance Agents;
Surplus Line Broker Commissions; Child Care
14
.00484
7
Prescription Drug Warehousing; Mfg: Wood Biomass
Fuel; Split/Proc Dried Peas
21
.00138
8
Processing for Hire; Printing and Publishing
10
.00484
9 Manufacturing 07
.00484
10 Royalties 80
.015
11 Wholesaling 03
.00484
12
Warehousing; Radio & TV Broadcasting; Public
Rd Const Gov Contracting; Chem Dependency Ctr;
Canned Salmon Labelers
11
.00484
13
Public or Nonprot Hospitals; Qualied Food Co-ops
55
.015
14
Cleanup of Radioactive Waste for US Gov
83
.00471
15
Service & Other Activities and/or Gambling Contests
of Chance (less than $50,000 a year)
04
.015
16
Service & Other Activities
($1 million or greater in prior year)
106
.0175
17
Gambling Contests of Chance ($50,000 a year or greater)
192
.0163
18
For Prot Hospitals; Scientic R&D
135
.015
19
Retailing of Interstate Transportation Equip
19
.00484
20
Retailing
02
.00471
GROSS AMOUNTS FOR RETAILING AND
GROSS AMOUNTS FOR RETAILING AND
RETAIL SALES (LINE 29 on page 2)
RETAIL SALES (LINE 29 on page 2)
MUST BE THE SAME
MUST BE THE SAME
*Deductions taken but not itemized on pages 3 and 4 will be disallowed
TOTAL B&O TAX
NAME ____________________________________ ACCOUNT ID ____________________________
BUSINESS NAME ____________________________________________________________________
STREET ADDRESS __________________________________________________________________
CITY, STATE, ZIP ____________________________________________________________________
MAIL TO:
Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464
o If you had no business activity, check the box and mail this return
(unless led electronically)
Multi-Purpose
Combined Excise Tax Return
Period
Year
Account ID
► Use Black Ink &
Return Original Form
► This Return is Eective
March 2022, Forward
o Filing an Amended Return? Check this box and attach a letter of explanation
9% Penalty Assesed After Due Date
19% Penalty Assessed After the Last Day of the Month Following the Due Date
29% Penalty Assessed After Last Day of the Second Month Following the Due Date
If the due date falls on a weekend or legal holiday, the due date is ex-
tended to the next business day.
► Signature _________________________________________________
► Print Name _______________________________________________
► Ph. (______)___________________ Date ______________________
A | Combined Excise Tax Return
dor.wa.gov | 360-705-6705
31
A | Combined Excise Tax Return
Appendix
II
STATE SALES AND USE TAX
STATE SALES AND USE TAX
Line
No.
Tax Classication
Code
Gross Amount
Deductions*
Totals from Pg 4
Taxable Amount Rate TaxDue
29
Retail Sales (also complete local tax section III)
01
.065
30
Use Tax/Deferred Sales Tax (also complete local
use tax section III)
05
Value of articles used by taxpayers as a consumer on
which no Washington sales tax has been paid.
.065
TOTAL STATE SALES & USE TAX
III LOCAL CITY AND/OR COUNTY SALES AND USE TAX
Local Sales Tax (Enter applicable rate of tax)
Total Taxable Amount must be the same as line 29, column 3, Taxable Amount
Code
45
Local Use Tax/Deferred Sales Tax (Enter applicable rate of tax)
Total Value of Articles must be the same as line 30, column 1, Gross Amount
Code
46
Line
No.
Location Code Taxable Amount
Local
Rate
Tax Due
Line
No.
Location Code Value of Articles
Local
Rate
Tax Due
31 34
32 35
33 36
TOTAL
TAXABLE
TOTAL
TOTAL VALUE
OF ARTICLES
TOTAL
I
I
V
V OTHER TAXES
Line
No.
Tax Classication Code
Column I
Gross Amount
Col. 2 Deductions*
Totals from Pg. 4
Column 3
Taxable Amount
Col. 4
Rate
Column 5
Tax Due
37
Tobacco Products/Cigars (less than $0.69)
20 .95
38
Refuse Collection
64 .036
39
Petroleum Products Tax
57 .003
40
Hazardous Substance Tax by Value
65 .007
41
Motor Vehicle/Sales/Leases
120 .003
42
Litter Tax
36 .00015
43
Heavy Equipment Rental Tax
1111 .0125
Line
No.
Tax Classication Code Item Quantity Rate Tax Due
44
Solid Fuel Burning Device Fee
59
Number of Stoves, Fireplaces, & Solid Fuel Burning Devices Sold:
30.00
45
Syrup Tax
54
Number of Gallons (whole numbers only) Sold:
1.00
46
Tire Fee
73
Number of Tires Sold:
.90
47
Studded Tire Fee
77
Number of Tires Sold:
4.50
48
Cigar Tax ($0.69 or more)
194
Number of Cigars ($0.69 or more):
.65
49
Little Cigar Tax (acetate integrated lters)
198
Number of Little Cigars:
.15125
50
Moist Snu (1.2 oz. or less)
162
Number of Units:
2.526
51
Moist Snu (more than 1.2 oz.)
163
Number of Ounces (including partial ounces):
2.105
52
Hazardous Substance Tax by Volume (Jan - June ONLY)
81
Number of Barrels:
1.13
53
Hazardous Substance Tax by Volume (July - Dec ONLY)
817
Number of Barrels:
1.14
*Deductions taken but not itemized on page 4 will be disallowed.
TOTAL OTHER TAXES (add lines 37-53)
V
V
CREDITS
Line
No.
Credit Classication
Credit
I.D.
Amount
54
Multiple Activities Tax Credit (attach Schedule C)
800
55
International Services Credit
855
56
Small Business B&O Tax Credit (go to dor.wa.gov)
815
57
Renewable Energy System Cost Recovery Credit
925
58
Bad Debt Tax Credit (attach Schedule B)
801
59
Hazardous Substance by Volume
991
Internet/Fax
(3/17/22) Page 2
Line
No.
Credit Classication
Credit
I.D.
Amount
60
Hazardous Substance by Value
992
61
Public Utility Tax Credit for Billing Discounts/Qualied
Contributions to a Low Income Home Energy Assistance Fund
880
62
Tobacco Products Tax Credit
930
63
B&O Credit for Syrup Tax Paid
945
64
Other Credits (attach appropriate documents)
810
TOTAL CREDIT (transfer to page 1, line 25)
32
A | Combined Excise Tax Return
Appendix
Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464
MAIL TO:
Multi-Purpose
Deduction Detail
• If you have deductions, return pages 3 and 4. If you do not have deductions, do not return pages 3 and 4.
• We cannot approve deductions taken on the Combined Excise Tax Return that are not itemized on pages 3 and 4.
• Report deductions under the heading that corresponds to your reporting activity.
• Transfer the total deduction amount for each classication from this page to the corresponding line on your tax return in the deduction
column.
If completing, ll out name, account ID number and attach to your Combined Excise Tax Return.
Internet/Fax
(3/17/22)
► Name ______________________________________________ ► Account ID _____________ - ___________ - ___________
Line 1 - Extracting, Extracting for Hire I.D.
Amount
Bad Debts 1601
Cash & Trade Discounts 1602
Other (Explain): 1699
TOTAL
Line 2 - Slaughter, Break Processing... I.D.
Amount
Bad Debts 3001
Cash & Trade Discounts 3002
Other (Explain): 3099
TOTAL
Line 3 - Intl Charter Freight Brokers... I.D.
Amount
Bad Debts 2801
Cash & Trade Discounts 2802
Other (Explain): 2899
TOTAL
Line 4 - Travel Agent/Tour ($250k or less) I.D.
Amount
Bad Debts 2701
Cash & Trade Discounts 2702
Other (Explain): 2799
TOTAL
Line 5 - Travel Agent/Tour (over $250k) I.D.
Amount
Bad Debts 25001
Cash & Trade Discounts 25002
Other (Explain): 25099
TOTAL
Line 6 - Insurance Producers; Title Insurance... I.D.
Amount
Bad Debts 1401
Other (Explain): 1499
TOTAL
Line 7 - Prescription Drug Warehousing... I.D.
Amount
Bad Debts 2101
Cash & Trade Discounts 2102
Freight on Out-of-State Deliveries 2103
Interstate & Foreign Sales (Use for Prescription Drug
Warehousing Only.)
2104
Advances Reimbursements; Rtrns & Allowances 2107
Other (Explain): 2199
TOTAL
Line 8 - Processing for Hire; Printing & Publish... I.D.
Amount
Bad Debts 1001
Cash & Trade Discounts 1002
Freight on Out-of-State Deliveries 1003
Interstate & Foreign Sales 1004
Advances Reimbursements; Rtrns & Allowances 1007
Other (Explain): 1099
TOTAL
Line 9 - Manufacturing
I.D.
Amount
Bad Debts 0701
Cash & Trade Discounts 0702
Freight on Out-of-State Deliveries 0703
Advances Reimbursements; Rtrns & Allowances 0707
Other (Explain): 0799
TOTAL
Line 10 - Royalties I.D. Amount
Bad Debts 8001
Cash & Trade Discounts 8002
Advances Reimbursements; Rtrns & Allowances 8007
Other (Explain): 8099
TOTAL
Line 11 - Wholesaling I.D. Amount
Bad Debts 0301
Cash & Trade Discounts 0302
Interstate & Foreign Sales 0304
Motor Vehicle Fuel Tax 0305
Casual Sales; Accomodation Sales 0306
Advances Reimbursements; Rtrns & Allowances 0307
No Local Activity 0308
Dairy, Fruit/Veg, & Seafood Mfd Products
(see below)*
0367
Dairy Products Used in Mfg of Dairy Products 0375
Other (Explain): 0399
*Local sales for transport out-of-state
TOTAL
Line 12 - Warehousing; Radio & TV... I.D.
Amount
Bad Debts 1101
Cash & Trade Discounts 1102
Interstate & Foreign Sales 1104
Advances Reimbursements; Rtrns & Allowances 1107
Radio/TV Advertising 1109
Other (Explain): 1199
TOTAL
Line 13 - Public/Nonprot Hospitals; Qual. Food..
I.D.
Amount
Bad Debts 5501
Cash & Trade Discounts 5502
Advances Reimbursements; Rtrns & Allowances 5507
Other (Explain): 5599
TOTAL
Line 14 - Cleanup of Radioactive Waste... I.D.
Amount
Bad Debts 8301
Cash & Trade Discounts 8302
Interstate & Foreign Sales 8304
Advances Reimbursements; Rtrns & Allowances 8307
Other (Explain): 8399
TOTAL
Line 15 - Service & Other Activities and/or Gambling
Contests of Chance (less than $50,000 a year)
I.D.
Amount
Bad Debts 0401
Cash & Trade Discounts 0402
Apportionment (Interstate & Foreign Sales) 0404
Advances Reimbursements; Rtrns & Allowances 0407
Gambling Prizes & Cash Pay-Outs 0410
Qualied Initiation Fees; Dues;
Contributions Received
0411
Interest on Certain Invest/Loan Obligations 0412
Artistic/Cultural Activities 0416
Other (Explain): 0499
TOTAL
Period
Year
Account ID
dor.wa.gov | 360-705-6705
33
A | Combined Excise Tax Return
Appendix
Not all deductions are allowable from
both Retailing (B&O) and Retail Sales Tax.
Internet/Fax
(3/17/22) Page 4
Penalties and Interest
Penalties:
• Any unpaid tax (including
partial payments) is subject
to delinquent return penalty at the
rate on the front of the return.
(RCW 82.32.090)
• A 5% assessment penalty may be
assessed if the return is substantially
underpaid. (RCW 82.32.090)
Interest:
• Interest will accrue daily from the 1st
day of the month following the due
date of the return until the return is paid
in full.
Telephone Assistance
• If you did not have business activity
call 360-705-6705. At the greeting,
follow the instructions given to le
a no business return. Do not mail
a paper return back to the
Department.
For tax assistance or to request this
document in an alternate format,
please call 360-705-6705. Teletype
(TTY) users may use the Washington
Relay Service by calling 711.
♦ Additional Information ♦
The easiest way to le your return is to use our free
electronic ling service at dor.wa.gov.
Line 16 - Service & Other Activities
($1 million or greater in prior year)
I.D.
Amount
Bad Debts 10601
Cash & Trade Discounts 10602
Apportionment (Interstate & Foreign Sales) 10604
Advances Reimbursements; Rtrns & Allowances 10607
Qualied Initiation Fees; Dues;
Contributions Received
10611
Interest on Certain Invest/Loan Obligations 10612
Artistic/Cultural Activities 10616
Other (Explain): 10699
TOTAL
Line 17 - Gambling Contests of Chance
($50,000 a year or greater)
I.D.
Amount
Gambling Prizes & Cash Pay-Outs 19210
Other (Explain): 19299
TOTAL
Line 18 - For Prot Hospitals; Scientic R&D
I.D.
Amount
Bad Debts 13501
Cash & Trade Discounts 13502
Apportionment (Interstate & Foreign Sales) 13504
Advances Reimbursements; Rtrns & Allowances 13507
Qualied Initiation Fees; Dues;
Contributions Received
13511
Other (Explain): 13599
TOTAL
Line 19 - Retailing of Interstate Transport... I.D.
Amount
Bad Debts 1901
Cash & Trade Discounts 1902
Interstate & Foreign Sales 1904
Advances Reimbursements; Rtrns & Allowances 1907
Consignment Sales 1915
Other (Explain): 1999
TOTAL
Line 20 - Retailing (B&O) I.D.
Amount
Bad Debts 0201
Cash & Trade Discounts 0202
Interstate & Foreign Sales 0204
Motor Vehicle Fuel Tax 0205
Advances Reimbursements; Rtrns & Allowances 0207
No Local Activity 0208
Casual Sales; Accommodation Sales 0213
Tax in Gross 0214
Consignment Sales 0215
Artistic/Cultural Activities 0216
Presc. Drugs Sold by Pub. Oper/Nonprot Hospitals 0217
Compliant Carryout Bag Charge 02103
Dairy and Seafood Mfd Products (see below)* 02118
Other (Explain): 0299
*Local sales for transport out-of-state
TOTAL
Line 29 - Retail Sales Tax I.D.
Amount
Bad Debts 0101
Cash & Trade Discounts 0102
Interstate & Foreign Sales 0104
Tax in Gross 0114
Sales to U.S. Government 0118
Motor Vehicle Fuel Sales 0119
Prescription Drugs/Hearing Aids/Lenses/etc 0121
Exempt Food Sales 0122
Trade-in Allowance 0124
Newspapers 0125
Tribal Exempt Sales with Delivery in Indian
Country
0128
Sales of Feed to Fish Farmers 0129
Taxable Amount for Tax Paid at Source 0130
Returns & Allowances 0131
Sales to Nonprot Organizations of Artistic/Cultural
Art Objects for Displays
0132
Purebred Livestock for Breeding 0135
Tax Deferral/Investment Certicate No.________ 0136
Sale of Manufacturing Mach/Equip; Install Labor 0156
Retail Sales Tax Exempt Purchases by Farmers 0159
Direct Pay Permits 0170
Retail Sales Tax Reported on SER 0179
In-State Sales of Motor Vehicles, etc. to
Nonresidents
01108
Feminine Hygiene Products 01111
Sales & Leases of New/Used Clean Alternative
Fuel (Addendum Required)
01114
Sales of Zero Emission Buses, Batteries, Fuel
Cells and Infrastructure for Electric Vehicles
01115
Sales of Qualied Ride-sharing Vehicles 01126
Other (Explain): 0199
TOTAL
Line 38 - Refuse Collection I.D.
Amount
Bad Debts 6401
Sales to U.S. Government 6418
Sales to other Refuse/Solid Waste Collectors 6445
Other (Explain): 6499
TOTAL
Line 39 - Petroleum Tax (Jan - June ONLY) I.D.
Amount
Petroleum Products Exported Out of State 5746
Other (Explain): 5799
TOTAL
Line 41 - Hazardous Substance Tax by Value I.D.
Amount
Other (Explain): 6599
TOTAL
Line 43 - Heavy Equipment Rental Tax I.D.
Amount
Bad Debts 111101
Cash & Trade Discounts 111102
Interstate & Foreign Sales 111104
Tribal Exempt Sales with Delivery in Indian
Country
111128
Rentals from Out-of-state Dealers
1111120
Rentals to Government
1111121
Other (Explain): 111199
34
B | MATC Manufacturing Calculation Worksheet
Appendix
Products manufactured in Washington Retail Wholesale
Gross amount of manufactured products sold
Less deductions
Net amount after adjustments
B&O tax rate
Credit calculation (net amount multiplied by B&O rate)
Combined wholesale and retail credit amount for manufacturing
Manufacturing credit summary Amount
Gross amount reported on B&O manufacturing
Less amount for products placed into commercial or industrial use (Use tax)
Dollar amount manufactured in Washington state
Less wholesale products sold outside Washington state
Less retail products sold outside Washington state
Dollar amount of products BOTH Manufactured and sold in Washington state
Less deductions
Net amount after adjustments
B&O rate
Credit calculation
Total MATC amount (lesser of selling and production taxes)
B | MATC Manufacturing Calculaon Worksheet
dor.wa.gov | 360-705-6705
35
C | Sample reseller permit
Appendix
RESELLER PERMIT
Washington State Department of Revenue
PO Box 47476 • Olympia, WA 98504-7476 • 360-705-6705
Important: The Department of Revenue may use information from sellers to verify all purchases made with this
permit were qualied.
This permit can be used to purchase:
• Merchandise and inventory for resale without intervening use
• Ingredients, components, or chemicals used in processing new articles of tangible personal property produced
for sale
• Feed, seed, seedlings, fertilizer, and spray materials by a farmer
• Materials and contract labor for retail/wholesale construction
• Items for dual purposes (see Purchases for Dual Purposes on back)
This permit cannot be used to purchase:
• Items for personal or household use
• Promotional items or gifts
• Items used in your business that are not resold, such as oce supplies, equipment, tools, and equipment rentals
• Materials and contract labor for public road construction or U.S. government contracting (see Denitions on back)
• Materials and contract labor for speculative building
This permit is no longer valid if the business is closed.
The business named on this permit acknowledges:
• It is solely responsible for all purchases made under this permit
• Misuse of the permit:
– Subjects the business to a penalty of 50 percent of the tax due, in addition to the tax, interest, and penalties
imposed (RCW 82.32.291)
– May result in this permit being revoked
Notes (optional):
STATE OF
WASHINGTON
Reseller: Keep this original permit on le. Provide copies to sellers from which you make purchases.
DETACH HERE
Business Activities:
SAMPLE
C | Sample reseller permit
36
D | Condential Tax Information Authorization
Appendix
REV 42 2446 (9/16/20)
I am aware of the Department’s secure message system described on page 2. I know regular email and fax are not as
secure, and condential information may be intercepted by unauthorized persons. I accept these conditions and waive any
violation of the Secrecy Clause resulting from use of unsecured email or fax. (RCW 82.32.330)
Taxpayer signature Title Date
Print name City and state where signed
This authorization remains in eect until revoked in writing by either party. Keep a copy for your les. To revoke this
authorization, write “Revoke” across the front of this form and return it to the Department as indicated in step 5.
4. My signature
I declare, under penalty of perjury, that I am authorized to sign this form. I am listed as the real property owner or as the
business owner, partner, corporate ocer, or LLC member or manager in ocial records held by Washington State, or I have
attached documentation (e.g., power of attorney, annual report, executor) that grants me the authority to sign.
EXC/TIA
ATTN:
1. My information (This information will not be used to update your business record.*)
Individual or company name
Mailing address City ST Zip
Phone Fax Email
Place an X in the appropriate box below:
Any information for any reporting period.
Any information for this reporting period
Only listed information for this reporting period
Authorized names/email section
I authorize the Department of Revenue to share my condential tax information as indicated.
Use this form to authorize the Department of Revenue to share your condential tax information with a third party. You can also
use this form to authorize the Department to send condential tax information using regular (unsecure) fax or email.
Condential Tax Information Authorization
2. Share my condential tax information with the individual(s)/company listed below.
By checking this box, I authorize the Department to send my condential tax information
using regular email or fax.
month/quarter and year to month/quarter and year
Information to be shared
5. Fax to (360) 705-6175, email to DORTAAFaxIn@dor.wa.gov or mail to address on back.
For tax assistance or to request this document in an alternate format,
visit http://dor.wa.gov or call 360-705-6705. Teletype (TTY) users may
use the Washington Relay Service by calling 711.
3. Send my condential tax information by regular email or fax.
See instructions on page 2.
If you are not authorizing a third party, go to step 3. If you are authorizing an entire company or a Legislator’s oce, add
the words “and sta.” If authorizing specic people, add additional name(s) in the Authorized names/email section.
Taxpayer or business name
Account ID/UBI number Phone
Mailing address City ST Zip
Email Fax
*To update your business record, go to http://dor.wa.gov and log in to your account.
month/quarter and year to month/quarter and year
D | Condenal Tax Informaon Authorizaon
dor.wa.gov | 360-705-6705
37
E | Common business activities table
Appendix
Business activity Tax classication Rules/laws
Accounting,
bookkeeping,
tax preparation
Service & Other Activities B&O WAC 458-20-224
Actuarial Service & Other Activities B&O WAC 458-20-224
Advertising agencies Service & Other Activities B&O WAC 458-20-218
Athletic & tness
facilities
Retailing B&O, Retail Sales Tax, Service & Other Activities B&O WAC 458-20-183,
RCW 82.04.050
Appraiser Service & Other Activities B&O WAC 458-20-224
Architects Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-170, 224
RCW 82.04.050
Athletic clubs Retailing B&O, Retail Sales Tax, Service & Other Activities B&O WAC 458-20-183,
RCW 82.04.050
Attorneys Service & Other Activities B&O WAC 458-20-207
Beauty salon/barber Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-138, 224,
Beauticians Tax Guide
Business consulting Service & Other Activities B&O WAC 458-20-224
Car wash Retailing B&O, Retail Sales Tax WAC 458-20-173
Catering Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-119, 124
Child care Child Care B&O (School Age Children) WAC 458-20-167,
Child Care Operators
Fact Sheet
Collection contracts
(without escrow)
Service & Other Activities B&O WAC 458-20-156
Commission
salespersons/agents
Service & Other Activities B&O WAC 458-20-159
This table shows the common classications reported on the excise tax return. It provides general
guidelines, not specic reporting instructions.
For instance, if you conduct multiple activities, it may be necessary to report under several B&O tax
classications. Specic activities, such as cigarette sales, may also be subject to other taxes. If you have
questions, contact us or visit your local Revenue oce.
E | Common business acvies table
38
E | Common business activities table
Appendix
Computer services Service & Other Activities B&O, Retailing B&O, Retail Sales Tax,
Wholesaling B&O
WAC 458-20-15501,
15502, 15503
Consumer goods Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax RCW 82.04.050
Construction Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road
Construction B&O, Government Contracting B&O
WAC 458-20-170; 17001;
171; 172; 173;
Construction Tax Guide
Court reporters Service & Other Activities B&O WAC 458-20-224
Credit bureau services Retailing B&O, Retail Sales Tax RCW 82.04.050
Data processing Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-15503;
RCW 82.04.192, 257
Dentists/orthodontists Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-151
Design services Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-224; 170
RCW 82.04.050
Engineers Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-170; 224
Escrow Services Retailing B&O, Retail Sales Tax WAC 458-20-156
Farming for Hire Service & Other Activities B&O WAC 458-20-209,
RCW 82.04.625
Games of Chance Service & Other Activities B&O and/or Gambling Contests of
Chance B&O (less than $50,000 a year),
Gambling Contests of Chance B&O ($50,000 a year or greater)
WAC 458-20-131
Graphic Design Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-15503,
RCW 82.04.050, 192
Grocery & Convenience
Stores
Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other
Activities B&O
WAC 458-20-244, 243,
Convenience Store Tax
Guide
Hotels, Motels Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/
Motel, Service & Other Activities B&O
WAC 458-20-118, 124,
166, Lodging Tax Guide
Insurance Agent, Broker,
Solicitor
Insurance Agent Commissions WAC 458-20-164, 163
Insurance Adjuster Service & Other Activities B&O WAC 458-20-164, 224
Internet Service
Providers
Service & Other Activities B&O WAC 458-20-224,
RCW 82.04.297, 290
Business activity Tax classication Rules/laws
dor.wa.gov | 360-705-6705
39
E | Common business activities table
Appendix
Computer services Service & Other Activities B&O, Retailing B&O, Retail Sales Tax,
Wholesaling B&O
WAC 458-20-15501,
15502, 15503
Consumer goods Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax RCW 82.04.050
Construction Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road
Construction B&O, Government Contracting B&O
WAC 458-20-170; 17001;
171; 172; 173;
Construction Tax Guide
Court reporters Service & Other Activities B&O WAC 458-20-224
Credit bureau services Retailing B&O, Retail Sales Tax RCW 82.04.050
Data processing Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-15503;
RCW 82.04.192, 257
Dentists/orthodontists Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-151
Design services Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-224; 170
RCW 82.04.050
Engineers Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-170; 224
Escrow Services Retailing B&O, Retail Sales Tax WAC 458-20-156
Farming for Hire Service & Other Activities B&O WAC 458-20-209,
RCW 82.04.625
Games of Chance Service & Other Activities B&O and/or Gambling Contests of
Chance B&O (less than $50,000 a year),
Gambling Contests of Chance B&O ($50,000 a year or greater)
WAC 458-20-131
Graphic Design Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax
WAC 458-20-15503,
RCW 82.04.050, 192
Grocery & Convenience
Stores
Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other
Activities B&O
WAC 458-20-244, 243,
Convenience Store Tax
Guide
Hotels, Motels Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/
Motel, Service & Other Activities B&O
WAC 458-20-118, 124,
166, Lodging Tax Guide
Insurance Agent, Broker,
Solicitor
Insurance Agent Commissions WAC 458-20-164, 163
Insurance Adjuster Service & Other Activities B&O WAC 458-20-164, 224
Internet Service
Providers
Service & Other Activities B&O WAC 458-20-224,
RCW 82.04.297, 290
Janitorial Service & Other Activities B&O WAC 458-20-172
Landscape gardeners Retailing B&O, Retail Sales Tax WAC 458-20-226,
RCW 82.04.050
Laundry services Retailing B&O, Retail Sales Tax WAC 458-20-165, 173
Legal, arbitration &
mediation
Service & Other Activities B&O WAC 458-20-207, 224
Mailing bureaus Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-141
Marijuana producers,
processors & retailers
Retailing B&O, Retail Sales Tax, Wholesaling B&O,
Manufacturing B&O
RCW 82.04.050
Optometrists Service & Other Activities B&O, Retailing B&O,
Retail Sales Tax, Regional Transit Authority
WAC 458-20-150
Painting Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government
Contracting B&O, Public Road Construction
WAC 458-20-173, 170,
171, 17001
Photographers Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other
Activities B&O, Royalties
WAC 458-20-140, 142,
224, Photography Tax
Guide
Physicians Service & Other Activities B&O WAC 458-20-138, 151,
18801
Pressure washing Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-173,
RCW 82.04.050
Private investigators Service & Other Activities B&O WAC 458-20-224
Protective services Service & Other Activities B&O WAC 458-20-224
Recreational services Retailing B&O, Retail Sales Tax, Service & Other Activities B&O RCW 82.04.050
Rental of equipment
with operator
Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-211,
RCW 82.04.050,
Construction Tax Guide
Repair tangible personal
property
Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-173
Restaurants Retailing B&O, Retail Sales Tax, Litter Tax WAC 458-20-119, 124,
Restaurant Tax Guide
Royalties Royalties B&O RCW 82.04.2907
Sales of goods to U.S.
government
Retailing B&O, Retail Sales Tax WAC 458-20-190
Business activity Tax classication Rules/laws
40
E | Common business activities table
Appendix
Sales to state/local
government/schools
Retailing B&O, Retail Sales Tax WAC 458-20-189
Secretarial/clerical/
stenographers
Service & Other Activities B&O WAC 458-20-224
Software Retailing B&O, Retail Sales Tax, Service & Other Activities B&O,
Royalties
WAC 458-20-15501,
15502, 15503
RCW 82.04.215, 2907
Taverns Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other
Activities B&O, Gambling Contests of Chance B&O (less than
$50,000 a year), Gabbling Contests of Chance B&O ($50,000 a
year or greater)
WAC 458-20-119, 124,
131, 243
Tavern Tax Guide
Taxi Urban Transportation Public Utility Tax, Motor Transportation
Public Utility Tax
WAC 458-20-180, 179,
Taxicabs Tax Guide
Tour operators Tour Operator B&O, Travel Agent B&O, Service & Other Activities
B&O, Retailing B&O, Retail Sales Tax
WAC 458-20-183, 258
Travel agents Travel Agent Commission B&O WAC 458-20-258
Trucking Urban Transportation Public Utility Tax, Motor Transportation
Public Utility Tax, Service & Other Activities B&O
WAC 458-20-179, 180,
193D, Trucking Tax
Guide
Vending machines Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-244, 187
Veterinarians Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-222,
Veterinarians Tax Guide
Business activity Tax classication Rules/laws
Sales to state/local
government/schools
Retailing B&O, Retail Sales Tax WAC 458-20-189
Secretarial/clerical/
stenographers
Service & Other Activities B&O WAC 458-20-224
Software Retailing B&O, Retail Sales Tax, Service & Other Activities B&O,
Royalties
WAC 458-20-15501,
15502, 15503
RCW 82.04.215, 2907
Taverns Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other
Activities B&O, Gambling Contests of Chance B&O (less than
$50,000 a year), Gabbling Contests of Chance B&O ($50,000 a
year or greater)
WAC 458-20-119, 124,
131, 243
Tavern Tax Guide
Taxi Urban Transportation Public Utility Tax, Motor Transportation
Public Utility Tax
WAC 458-20-180, 179,
Taxicabs Tax Guide
Tour operators Tour Operator B&O, Travel Agent B&O, Service & Other Activities
B&O, Retailing B&O, Retail Sales Tax
WAC 458-20-183, 258
Travel agents Travel Agent Commission B&O WAC 458-20-258
Trucking Urban Transportation Public Utility Tax, Motor Transportation
Public Utility Tax, Service & Other Activities B&O
WAC 458-20-179, 180,
193D, Trucking Tax
Guide
Vending machines Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-244, 187
Veterinarians Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-222,
Veterinarians Tax Guide
Local oces
Prepared by the Customer Expierence
and Communications Division
BK0017 05/21
For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call
360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711.
Bellingham
1904 Humboldt St, Suite A
Bellingham, WA 98225
360-594-4840
Bothell
19800 North Creek Parkway, Suite 101
Bothell, WA 98011
425-984-6400
Kent
20819 72nd Ave South, Suite 680
Kent, WA 98032
425-656-5100
Port Angeles
734 E First St, Suite B
Port Angeles, WA 98362
360-417-9900
Richland
1657 Fowler St
Richalnd, WA 99352
509-987-1201
Seattle
2101 4th Ave, Suite 1400
Seale, WA 98121
206-727-5300
Spokane
1330 N Washington, Suite 5600
Spokane, WA 99201
509-327-0200
Tacoma
3315 South 23rd St, Suite 300
Tacoma, WA 98411
253-382-2000
Tumwater
6500 Linderson Way SW, Suite 102
Tumwater, WA 98501
360-705-6705
Vancouver
8008 NE 4th Plain Blvd, Suite 320
PO Box 1648
Vancouver, WA 98668
360-256-2060
Wenatchee
630 N Chelan Ave, Suite B3
Wenatchee, WA 98807
509-885-9825
Yakima
3703 River Rd, Suite 3
Yakima, WA 98902
509-454-5160