Presented by the Washington State Department of Revenue

Contents
Business tax basics  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .1

Personal property tax .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 18

Rights and responsibilities  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

Unclaimed property .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 19

Registering with the Department of Revenue .  . 3

Tax return payment and reporting .  .  .  .  .  .  .  . 20

Business and occupation (B&O) tax .  .  .  .  .  .  .  .  .4
Small Business B&O Tax Credit .  .  .  .  .  .  .  .  .  .  .  .  . 4Retailing  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4Wholesaling .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5Reseller permit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5Manufacturing  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6Service and other activities  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

Paying your taxes .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 20
Due dates .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 20
Late penalties .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 20
Delinquent tax collection process .  .  .  .  .  .  .  .  .  . 20
Reporting no business activity .  .  .  .  .  .  .  .  .  .  .  . 20
Electronic filing (My DOR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 22
Setting up your My DOR access  .  .  .  .  .  .  .  .  .  .  . 22
Correcting a previously filed return .  .  .  .  .  .  .  .  . 23

Retail sales tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .7

Will I be audited? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24

Definition of retail sales  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7

What to expect during an audit .  .  .  .  .  .  .  .  .  .  . 24

Collecting and reporting sales tax .  .  .  .  .  .  .  .  .  .  . 7

Appeals process .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24

Sales tax rates .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8Special sales taxes .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8Local coding of retail sales .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9Rental of tangible goods .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9Tools to determine sales tax rates and codes .  .  .  . 9Deductions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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

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 | Confidential Tax Information Authorization .  . 36
E | Common business activities table .  .  .  .  .  .  .  . 37

This basic tax
guide is createdto help
you understand
Revenuecollected(FY20)
Washington’s tax structure. It’s intended to provide an
overview ofStatethe taxesthat(inapply
to various businessrevenues
billions):
Retail sales and use tax$12.1
activities in Washington.
Business and occupation$4.6

Other local revenues$0.4

Taxrevenue
revenuecollectedcollected
and
what
provides
Tax
and
what
it it
provides$12.1 b — State retail sales and use tax$5.4 b — Local retail sales and use tax$4.6 b — Business and occupation tax$3.9 b — Other state taxes and fees
$3.6 b — State share property tax$0.4 b — Other local taxes

Washington doesStatenot havea corporate
property
tax levy or personal$3.6
state taxes
income tax. MostOther
Washington
businesses are $3.9
subject
Local
revenues:
to three major state taxes, all administered or
Retail sales and use tax
overseen by the Departmentof Revenue: $5.4

Business tax basics

Business tax basics
Revenue at a Glance

Totalandcollections
1.	 Businessoccupation tax (B&O). $30.0

2.	 Retail Reporting/active
sales tax.
businesses$30

Active reporting (as of 7/1/20):
Monthly
157,711
Other taxes may apply
to your business, suchas:Quarterly
208,897
Annual
227,465• Public utility tax.
Total
594,073• Specialty taxes.
Audits3,841• County andcity taxes.
Voluntarycompliance98.2%

3.	 Use tax.

Staffing
FTEs
ReminderBILLION

1,197.9
Human services

State tax laws change regularly. The information
Efficiencies
provided is current at the time of the publication.

Cost per $100 collected (FY20)
66¢
In the past 20 years, we’ve increased:
Questions
Revenue collected
135.1%
Specialists are available
to answer
your tax questions
Registeredbusinesses
19.7%
Monday throughFTEs
Friday from 8 a.m. to 5 p.m.
25.5%

10.2 million

Visits to dor.wa.gov

2.7 million(in millions):

Filed returns

Live Chat: Go to dor.wa.gov,
click Contact then
click
FY20
$175.3FY21$186.6on the Live Chat icon.
$361.9336,188

Resources
Go to dor.wa.gov, then click Get a Form or Publication.
• Industry-specific tax guides.
• Special notices.
• Tax topic articles.

More services

Health care

Public safety

Customer service

Agency budget 2019-2021 biennial
Call: 360-705-6705

Total

Naturalresources

Education

LICENSE$

95%

Returns filed online

22,541

Live chats$74 million

Phone calls

Unclaimed property
returned to owners

359,000

172,75164

1.3 million

Business license
applications andrenewals

Business tax
workshops(732 attendees)

Unclaimed property
refunds processed

Visits to
ClaimYourCash.org

Information on other services and publications canbe found at the back of this publication or on our
website at dor.wa.gov.

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1

Rights and responsibilities

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 specifically to thetaxpayer, and to have interest, penalties, andin some instances, tax assessments waived if
complying with that information worked against
the taxpayer.
• Prompt administrative remedies when tax laws orrules are found to be unconstitutional by the final
decision of a court of record.
• Confidentiality of their financial and businessinformation in the department’s possessionin accordance with the requirements of RCW
82.32.330.

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, andrequest cancellation of the registration number.
• Respond to communications from the department
in a timely manner.

• 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 thateither upholds the revocation or reinstates theregistration.

Business records to keep
You should keep the following records for a minimumof five 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, andany other records you use to record income andexpenses.
• Sales invoices.
• Purchase invoices.
• Depreciation schedules listing all assets acquiredor disposed of during the audit period along withpurchase or invoices for those assets.
• Reseller permits for any wholesale sales.
• Supporting documentation for all deductions andexemptions.

2

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 reportrevenues when sales are made, even if you have not yet
received payment.
Cash accounting means that you record and reportrevenues when you receive payment from yourcustomers.
You must report to the Department of Revenue using
the same accounting method that you use to report to
the Internal Revenue Service.

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.

Registering with the Department of Revenue

Registering with the Department of Revenue◊ Is organized or commercially domiciled in Washington.
For any business type other than a sole proprietorship, you must first register with the Secretary ofState, and then register with the Department of Revenue.
Also, see our requirements for Out-of-state businesses at dor.wa.gov/education/industry-guides/
out-state-businesses.
You can register online at dor.wa.gov/open-business.

Notes

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Business and occupation (B&O) tax

Business and occupation (B&O) tax
The state business and occupation (B&O) tax is a grossreceipts tax measured on the value of products, grossproceeds 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 tothe B&O tax, including corporations, LLCs, partnerships,
sole proprietors, and nonprofit corporations.
The B&O tax is due on gross income from businessconducted in Washington. No deductions areallowed for labor, materials, taxes, or other costs ofdoing business. Your business may qualify for certain
exemptions, deductions, and credits.
There are more than 50 B&O tax classifications forbusiness activities. The B&O tax rate is based on thetype of business activity you engage in. Your businessmay report income under multiple tax classifications if
you engage in more than one type of activity. You areresponsible for determining which classification(s) toreport your income under. Contact us if you are unsureof which classification(s) apply to your business.
For the complete list of B&O tax classifications, visit dor.
wa.gov and click Taxes & rates.

Small Business B&O Tax Credit
Businesses below a certain B&O tax liability are entitledto a credit. The credit varies depending on the total
amount of B&O tax due. If you file your excise tax return
electronically on My DOR, the Small Business B&O Tax
Credit is calculated and applied automatically. If you file
your excise taxes on a paper return, see our website fordetails about claiming this credit.

Notes

4

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 fitness facilities.
◊ Recreational services.
◊ Tattooing.
• Specialized activities, such as:◊ Lawn mowing, tree and shrub pruning, andtrimming.
◊ 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 retailsales tax. For example, certain food products are
exempt from sales tax, but the income from food sales
is subject to retailing B&O tax.

Business and occupation (B&O) tax

Wholesaling
Wholesalers sell goods and services to businesses
who will resell them to others in the regular course ofbusiness. The B&O tax is calculated on the wholesale
selling price. Retail sales tax is not collected onwholesale transactions. If you are a wholesaler,
you must keep a reseller permit or other approved
exemption certificate on file from each buyer todocument the transaction as a wholesale sale. Do notsend reseller permits to the Department of Revenue.

Notes

Reseller permit
Businesses buying goods or services for resale mustuse a reseller permit or other approved exemption
certificate to make purchases without paying sales tax.
Reseller permits may be used to buy:
• Merchandise and inventory for resale without thebuyer using it first.
• Ingredients, components, or chemicals used inprocessing new products for sale.
• Feed, seed, seedlings, fertilizer, and spray materials
if you are a farmer.
• Materials and contract labor for retail/wholesaleconstruction.
• 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
office 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 yourrecords.
For multiple permits, use our Reseller Permit Verification
Service at dor.wa.gov/ResellerPermitVerificationService
and keep the confirmation code(s) for your records.
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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 priceof similar products.
The producer must also report under the wholesalingor retailing B&O tax. However, the Multiple Activities Tax
Credit eliminates the lesser of the production or sellingtaxes.

Service and other activities
The service and other activities B&O tax is due on salesof personal and professional services. Any businessactivity that is not subject to another B&O tax must
report under this “catch all” category. The types ofbusinesses and services that report under this category
include:• Consulting services.
• Management services.
• Attorneys.
• Beauticians.
• Doctors.
• Tutors.
• Janitors.
This tax classification has two rates. The rate you pay
is based on the total income earned in the previous
year. If a business and its affiliates 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 affiliates
earned less than $1 million subject to service and otheractivities B&O tax in the previous year, then they pay
the lower service and other activities rate.

6

Notes

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.

Retail sales tax

Retail sales tax
Notes

Definition of retail sales
Unless specifically exempted by law, every sale oftangible personal property, digital goods, and digitalcodes 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 specifically defined as retail sales in
the law, such as:• Transient lodging.
• Automobile parking.
• Title insurance.
• Escrow services.
• Extended warranties.
• Use of athletic or fitness facilities

Collecting and reporting sales tax
Retail sales tax applies to the selling price of taxable
transactions and must be separately stated on the billto the customer. The selling price includes shipping anddelivery charges. The advertised price may include theamount 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 thecorrect amount of sales tax, even if they did not collectthe proper amount from the purchaser.
All amounts collected are legally considered trust funds
for the state. Any excess sales tax collected from thecustomer must be paid to the Department of Revenue
unless the over-collected amount is refunded to thecustomer.

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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 (ratevaries by location). Local sales tax is the second-largest
revenue generator for local governments, behindproperty tax. Retail sales tax is used by the government
entity that imposes the tax. The state tax is depositedin the state general fund, while the city and county
taxes are distributed to the local governments. The cityand 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, andtransfers of motor vehicles licensed for on-road use. Thistax 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 inKing County. Convention and trade center tax location
codes are found in the Lodging Information Rates andChanges flyer, 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 flyer, available at dor.wa.gov.

8

Notes

Tools to determine sales tax rates and codes

You must report your total retail sales by location codefor each place of sale so local sales tax revenues areaccurately distributed to cities and counties.

We have several tools available to assist you withdetermining the correct local tax rates:

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 isshipped or delivered, then the sale is coded to thelocation where it is shipped or delivered to. For sales ofdigital 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 isnormally added to the cost of an item, the entire charge
for that item is coded to the site where it is installed.

• Mobile app for iOs and Android devices, free todownload from the Apple App Store or GooglePlay.
• Tax rate lookup on our website, searches according
to address, map lookup, or latitude and longitude.
• Local sales and use tax rates and changes flyer on
our website, lists local rates alphabetically by city/
county.
Visit dor.wa.gov/salesandusetaxtools for more options.

Free mobile app
for iOs and Android
devices.

Certain sales are coded to the location of the seller
regardless of where the customer receives the good,such as vehicles, boats, and floral 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.

Retail sales tax

Local coding of retail sales

WA Sales Tax

Notes

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 first payment is coded to the location of
the rental company. All subsequent payments are coded
to the location where the rental item is primarily locatedor stored.

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Deductions

Deductions
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 adeduction:

Deductions for B&O tax only

Deductions for retail sales tax only

Casual sales
As a registered business, you are required to collectretail sales tax on all retail sales of goods. If you makesales of goods outside the regular course of yourbusiness, you may claim a deduction under the retailing
B&O tax classification. Documentation includes thesales invoice.

Exempt food sales
Food and food ingredients must meet specific criteria(WAC 458 20 244). Documentation includes the sales
invoice.

Deductions for both B&O tax and retail salestax
Bad debts
Deductible when written off in accounting records(e.g. deductible for federal income tax purposes) andreported on a previous tax return. Documentation forthis deduction includes the sales invoice, proof that theoriginal sale was reported on the excise tax return, andproof that the debt was written off.
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 aprevious return, and the credit memo.

Retail sales tax collected by facilitator
Marketplace sellers may claim this deduction when amarketplace facilitator collects and pays Washington
retail sales tax on their behalf. Documentation includes
proof the facilitator is collecting sales tax on behalfof the seller, which is usually included in the contract
between the two parties.
Sales to enrolled tribal members with delivery on thereservation
Sales to enrolled tribal members where the goods aredelivered to the tribal member on their reservation ortrust land. Documentation includes the sales invoice
and completed tribal form.
Sales to the U.S. Government
Purchased with U.S. Government funds; does notinclude sales to federal employees. Documentation forthis 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 thepurchase invoice and sales invoice.
Trade-in allowance
For exchanges of like-kind goods. Documentation
includes the sales invoice showing the item sold andthe item taken on trade.

10

Deductions

Notes

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Use tax

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 specifically 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.

Taxable amount and rates
The use tax rates are the same as the sales tax rates. You
can find them at dor.wa.gov.
Use tax is due at the rate applicable to the location
where you first use the article. The state portion of thetax is 6.5% with local governments imposing their own
additional use tax.
Use tax is calculated on the value of the goods when
first used in Washington, which is generally thepurchase price. Fair market value may be used if thegoods are used outside the state for a lengthy periodof time before being used in Washington by the same
person.
The value of the goods includes shipping, delivery, andinstallation charges.

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 tocollect sales tax. For example, when you purchasefurniture or appliances from an individual througha newspaper classified ad or a garage sale.
• Personal property acquired with the purchase ofreal property. Machinery and equipment used
in a manufacturing process may qualify for the
Manufacturer’s sales/use tax exemption.

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 bepurchased without sales tax include:• Supplies, fixtures, and equipment purchased orleased from an out-of-state vendor.
• Supplies, fixtures, and equipment acquired whenan existing business is purchased.
• Promotional items, such as hats, t-shirts, calendars,
pens, and other items given to customers orindividuals.
• Magazine subscriptions.
• Advertising or promotional materials printed out ofstate and distributed in Washington.
• Parts installed and labor performed on tangible
personal property repaired out of state.
• Materials installed when performing contracts forthe 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 thebusiness.
• Articles manufactured by the business for its own
use.

12

Use tax

Use tax exemption

Use tax credit

Residents of another state who move to Washington
are exempt from the use tax on their household goods,
personal effects, and private motor vehicles, if theyacquired the property more than 90 days prior to themove.

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 first used outside of Washington.

For this exemption, boats, motorhomes, trailers, andother recreational vehicles don’t qualify as private
motor vehicles or personal effects and are subject touse 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 nonprofit charitableorganizations, 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.

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 theexcise tax return. Individuals must report use tax tothe Department of Revenue on the consumer use tax
return.

Notes

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13

Public utility tax

Public utility tax
Instead of B&O tax, the public utility tax applies if you engage in any of the following activities in Washington:

Hauling for hire

Other utilities

Motor transportation: operating any motor propelledvehicle on public roads to transport property belonging
to others or people on a for-hire basis.

Gas distribution: operating a plant or system forthe producing or distributing of natural and/or
manufactured gas for hire or sale.

Urban transportation: operating any motor propelledvehicle 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 thefollowing:• 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 five 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 definition of urban transportation.
• Occurs only on private roads.
◊ Income from transporting logs on private roads issubject to service and other activities B&O tax.

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 fortransportation of property or persons upon the line ofany railroad operated in Washington when the railroad
is not owned or leased by the person engaging in suchbusiness.
Sewer collection: collection of sewerage.
Water distribution: operation of a plant or system forthe distribution of water for hire or sale.
Public utility tax exemption
Public utility businesses earning gross revenues underthese amounts must report, but do not owe the tax:
• Monthly - $2,000• Quarterly - $6,000• Annually - $24,000

14Public utility tax

Notes

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15

Special taxes and fees

Special taxes and fees
Hazardous substance tax
Tax on the first possessor in Washington of substances
defined 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 tolessees 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 thisstate of items in the following categories:• Food for human or pet consumption.
• Groceries.

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 productsin Washington from a vessel, barge, rail tank car, or
pipeline. The tax is paid by the owner of the crude oilor petroleum products to either the marine or bulk oil
terminal operator.

Petroleum products tax
Paid by the first person possessing petroleum productsin 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 ofthe petroleum product sold.

Refuse collection tax
Paid by customers and submitted by the refuse
collectors on the refuse collection charge only. Landfill
charges are also subject to the tax.

• Cigarette and tobacco products.
• Soft drinks and carbonated waters.

Solid fuel burning device fee• Beer and other malt beverages.

A fee is paid by the consumer on purchases of woodstoves, coal stoves, fireplaces including masonry andzero clearance fireplace inserts, and other similar
devices that burn solid fuel. The fee is collected by theretailer who submits it with their excise tax return.

• Wine.
• Newspapers and magazines.
• Household paper and paper products.
• Glass containers.
• Metal containers.
• Plastic or fiber containers made of synthetic
material.
• Cleaning agents and toiletries.
• Non-drug drugstore sundry products.

16

Tire fee

Washington has two spirits taxes: the liter tax and thesales tax. Spirits includes any beverage containing
alcohol obtained by distillation, including wines withmore than 24% alcohol by volume.

Tire retailers collect this fee on each retail sale of new
replacement vehicle tires.

If you sell spirits, you must collect the spirits taxes fromyour customers. You must report and submit thesetaxes on your excise tax return.

Tax on distributors who sell tobacco products atwholesale, or retailers who purchase tobacco products
directly from out-of-state manufacturers.

Spirits liter tax
A tax on the sales of spirits in the original container
and is based on the volume sold. The tax rate differs for
consumers and on-premises retailers.

Tourism promotion area (TPA) charges

Spirits sales tax
A tax on the selling price of spirits in their originalcontainer. The tax rate for consumers is different fromthe 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 intheir 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.

Tobacco products tax

Special taxes and fees

Spirits taxes

These charges may apply to lodging businesses inparticipating cities or counties. Different 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 toreceive a distribution from the state portion of the retailsales tax. It is not an additional tax.

Vapor products tax
Tax on the first business or consumer who possesses
vapor products in Washington. This tax does not apply
to vapor products containing marijuana.

For more information about these and other special taxes and fees, visit dor.wa.gov.

Notes

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17

Personal property tax

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

Penalty for failure to file

County assessors and treasurers administer theproperty tax in Washington. Assessors value property
at 100% of its true and fair value. Treasurers collectthe property tax. The Department of Revenue advises
assessors and treasurers, and oversees the valuationand taxation of property across the state to ensure
uniformity.

Property owners who do not file 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 thelisting is file, up to a maximum penalty of 25% of the tax
due.

Personal property tax listing form
By April 30 of each year, property owners complete
and file a Personal Property Listing From with thecounty assessor. Forms are available from your county
assessor’s office. Each Personal Property Listing Formmust list all taxable property located in the county thatwas owned on January 1 of that year. For businesses
with multiple locations, property owners must file aseparate listing for each location.

Notes

18

More information
A personal property tax fact sheet is available atdor.wa.gov. Specific 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.

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 goodfaith effort has been made to locate the owner.

Abandonment periods

Reporting unclaimed property

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.

If the property owner does not respond to yourattempts to return the property, then you must report
it to the department by October 31.

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.

Unclaimed property

Unclaimed property

Searching for your unclaimed property
You might have property that was reported andis being held by the department. You can search
your name or your business name to see if you haveproperty owed to you at ucp.dor.wa.gov.

Notes

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19

Tax return payment and reporting

Tax return payment and reporting
Paying your taxes

Delinquent tax collection processYour state B&O tax is reported on the excise tax return.
Businesses file tax returns either monthly, quarterly,or annually. After registering your business, we will
determine your reporting frequency based on yourestimated gross income and your type of business.

What is a delinquent account?

Businesses who report monthly or quarterly are
required to file and pay taxes electronically.
If you don’t conduct any business or don’t owe tax, you
are still responsible for filing a no business return.

Due dates
If a due date falls on a weekend or legal holiday, thedue date is extended to the next business day.
Monthly filers: Monthly tax returns are due the 25th ofthe month following the reporting period.
Quarterly filers: Quarterly tax returns are due the last
day of the month following the reporting period.
Annual filers: Annual tax returns are due April 15th of
the year following the reporting period.

Late penalties
What happens if I can’t file or pay on time?
Contact your local Department of Revenue office rightaway. Filing extensions can be requested and penalties
may be waived under limited circumstances.
The penalties on late filings are:
• 9% after the due date until the last day of themonth following the due date.
• 19% after the last day of the month following thedue date.
• 29% after the last day of the second monthfollowing the due date.

20

An account becomes delinquent when the due date fora tax return or other established liability has passed andthe amount due remains unpaid.
What happens if your account becomes delinquent?
1.	 Penalties and interest begin to accrue on theunpaid tax until the entire balance is paid in full.
2.	 If you don’t respond to letters or notices and youraccount 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 thedelinquency.

Reporting no business activity

Your business must file a tax return each reporting period even if you did not conduct business orreceive income. There are four ways to report a nobusiness return:• Online: Visit our Express File page. No login
required, just your UBI number. Visit dor.
wa.gov/expressfilenobiz.
• Online: On My DOR, select the return andcheck 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 reporting

Notes

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21

Tax return payment and reporting

Electronic filing (My DOR)
Electronic filing through Revenue’s My DOR platform
is a free service that lets you prepare and file your tax
return electronically any time of the day. Our electronic
filing allows you to:• Customize your tax return, showing only the lines
you need.
• Calculate taxes due and flag 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 wantyour 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 tocomplete the activation and sign in.

Add access to your tax or business licensing accountusing a Letter ID
Before beginning this process, you will need:• The Letter ID included in official correspondence
about your account from Revenue.
• An additional identifier that is also printed on
official correspondence from Revenue:◊ Licensing accounts require the nine-digit UBI.
◊ Tax accounts require the Account ID (TaxRegistration Number).
◊ Deferral accounts require a certificate 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 theAccess 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 Certificate
number as required on the page, and click the
Next button.
6.	 Review the account information, and click theSubmit button.
7.	 On the Confirmation page, click the OK button.
Your account will now display in the Summary tab.

22

If you have reported your taxes incorrectly, you can file 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 filed or paid late, thenyou 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:
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 filing period for the return you wish toamend.
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 explanationof the reason for the amendment in the required
Reason for amendment box at the bottom andclick Next.
8.	 If you owe additional tax, you will be guided
through the payment process to the Confirmation
page. If you have no additional amount due ora credit, you will go directly to the Confirmation
page.

Tax return payment and reporting

Correcting a previously filed return

Mail:
1.	 Print a copy of the return you need to correct andwrite 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 areamending 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.

Note: Only returns filed electronically can be amended
online.

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23

Tax return payment and reporting

Will I be audited?

Appeals process

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 paidcorrectly.

You have the right to petition for a review of any action
proposed by the Department of Revenue.

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 file your excise tax returns in the future. We arecommitted to working with you in a professional andcooperative manner.
Audit procedures and programs may include:• Obtaining electronic files of the accounting records
for the audit period.
• Random, non-statistical sampling of specific audit
areas.
• Computer-assisted audits using a statisticalsampling 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: verification of the proper amounts
and classifications reported on the return.
2.	 Deductions, credits, and exemptions: verificationof proper amounts, classifications, anddocumentation.
3.	 Purchases: verification of retail sales tax or use tax
paid on capital assets, consumable supplies, or
articles manufactured for your own use.

24

If you disagree with an assessment you may ask fora supervisor’s conference before the assessment isissued. For example, when your business records areaudited the auditor will meet with you to discuss theresults. If you disagree with those results, you can havea conference with the auditor’s supervisor.
If the differences can’t be resolved at the supervisor
level, you can file a petition for review with the
Department of Revenue’s Administrative Review andHearings Division.
You must file your petition before the due date or
extension date of the assessment or action of the
Department.
If you do not file your petition before the due date, you
must:• Pay the assessment.
• File a petition for review requesting a refund withinfour 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.

Our website, dor.wa.gov, offers a wide variety of information and resources, including: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:

Electronic filing (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.

• Open and close dates.

Local offices: Find telephone numbers, office hours,
and directions to a local office near you.

• North American Industry Classification Code
System (NAICS).

Publications and forms: Find our tax guides, fact
sheets, reports, news releases, and forms online.

• UBI/Account ID.

Reporting fraud: Report Washington state tax andlicense fraud using our online form. You may also linkto other state agencies for information on fraud casesand consumer protection.

• Business name.

• Owner type.
• Reseller permit information includes:• Permit number.
• Effective date.
• Expiration date.
This information is available for non-commercial
purposes only.

Services and resources

Services and resources

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 specific locations.
Tax ruling request: Request a binding tax ruling for a
specific tax question.

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25

Other agencies to contact

Other agencies
to contact
Department of Social and Health Services

Secretary of State

Washington State Support Registry

Corporations Divisiondshs.wa.gov

360-725-0377

800-562-0479

secstate.wa.gov/corps

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.

Contact the Secretary of State’s office to file Articles ofIncorporation or a Certificate of Limited Partnershipif 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 Teambusiness.wa.gov
Find information and services from multiple agencies
to help you start, register, operate, and grow yourbusiness.

City and county taxing offices
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.

26

Washington State Counties
mrsc.org/byndmrsc/counties.aspx

Internal Revenue Service
Federal Employer Identification Number (FEIN)
Individuals: 800-829-1040
Businesses: 800-829-4933
irs.gov
If you pay unemployment taxes, such as industrial andemployment insurance, you need to have a FEIN. In
some special cases, businesses without employees may
be required to obtain a FEIN.

Tax incentives

Tax incentives
We offer 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 havelisted the general categories of incentives that areavailable. The qualifying criteria is specific, and can befound on our website at dor.wa.gov.
Please note: if your business claims a tax incentive, you
are required to file an Annual Tax Performance Reportby 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

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27

Due dates

Due dates
January
1		 Personal property inventory25

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
February25		 January Excise Tax Return due
March25		 February Excise Tax Return due

June25		 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
August1		 Unclaimed property due diligence window
		closes25		 July 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)

September25		 August Excise Tax Return due
October25		 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
November25		 October Excise Tax Return due
December25		 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.

28

Appendices

Appendices
A Combined Excise Tax Return......................................30-33
B MATC Manufacturing Calculation Worksheet............... 34
C Sample reseller permit........................................................ 35
D Confidential Tax Authorization........................................ 36
F Common business activities table...........................37-40

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29

Appendix

A | Combined Excise Tax Return

A | Combined Excise Tax Return
MAIL TO:Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464

Multi-Purpose
Combined Excise Tax ReturnoPeriodYear

If you had no business activity, check the box and mail this return(unless filed electronically)

Account ID► Use Black Ink &Return Original Form

NAME ____________________________________ ACCOUNT ID ____________________________► This Return is Effective
March 2022, Forward

STREET ADDRESS __________________________________________________________________

Address Changes? Effective date of change ___/___/___

BUSINESS NAME ____________________________________________________________________

CITY, STATE, ZIP ____________________________________________________________________

Mailing Address

Please fill in the appropriate box and note address changes above.

I STATE BUSINESS AND OCCUPATION TAX► Use Black Ink & Return the Original Form
Line
No.

Tax Classificationo Business Closed? o Date Closed___/___/___ See Additional Information, pg 2

CodeColumn I
Gross AmountCol. 2 Deductions*
Totals from Pg. 3 & 4

Column 3
Taxable Amount

Other Correspondence?

Col. 4Rate

1Extracting, Extracting for Hire

16.004842

Slaughter, Break Proc, Perish Meat-Whlse;
Mfg Wheat into Flour; Soybean & Canola Proc

30

.001383Intl 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

14

.004847

Insurance Producers; Title Insurance Agents;
Surplus Line Broker Commissions; Child Care
Prescription Drug Warehousing; Mfg: Wood Biomass
Fuel; Split/Proc Dried Peas

21.001388Processing for Hire; Printing and Publishing

10.00484

9

Manufacturing

07.00484

10 Royalties

80

.015

11 Wholesaling

03.0048412 Rd Const Gov Contracting; Chem Dependency Ctr;

11.00484

13 Public or Nonprofit Hospitals; Qualified Food Co-ops

55

.015

14 Cleanup of Radioactive Waste for US Gov

83.00471

Warehousing; Radio & TV Broadcasting; Public
Canned Salmon Labelers& Other Activities and/or Gambling Contests
15 Serviceof Chance (less than $50,000 a year)

04

.015

& Other Activities
16 Service($1 million or greater in prior year)

106

.0175

17

192

.0163

Gambling Contests of Chance ($50,000 a year or greater)

18 For Profit Hospitals; Scientific R&D

135

.015

19 Retailing of Interstate Transportation Equip

19.0048420 Retailing

02

GROSS AMOUNTS FOR RETAILING AND
RETAIL SALES (LINE 29 on page 2)
MUST BE THE SAMEoColumn 5
Tax Due.00471*Deductions taken but not itemized on pages 3 and 4 will be disallowedo 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

Line
No.

Item

21

Total All Tax Due from page 1

22

Total All Tax Due from page 2

TOTAL B&O TAXVI TOTALS

23

Total All Addendums (example: Rental Car Addendum)

If the due date falls on a weekend or legal holiday, the due date is extended to the next business day.

24

Subtotal (add lines 21-23)

25

Credit (from page 2, section V, total credit)► Signature _________________________________________________

26

Subtotal (subtract line 25 from line 24)

27

Interest

28

Add Penalty, if applicable ► Print Name _______________________________________________► Ph. (______)___________________ Date ______________________% 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

30(3/17/22)

o Penalty waiver request? Check this box and attach a letter of explanation

Page 1

Appendix

A | Combined Excise Tax Return

II STATE SALES AND USE TAX
Line
No.

Tax Classification

Code

29

Retail Sales (also complete local tax section III)0130

Use Tax/Deferred Sales Tax (also complete local
use tax section III)05

Deductions*
Totals from Pg 4

Gross Amount

Taxable AmountRate

TaxDue.065
Value of articles used by taxpayers as a consumer onwhich 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)

Code
45

Total Taxable Amount must be the same as line 29, column 3, Taxable Amount
Line
No.

Location Code

Local
Rate

Taxable Amount

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
Line
No.

Tax Due

31

34

32

35

33

Location Code

Value of Articles

Local
Rate

Tax Due36
TOTAL
TAXABLETOTAL VALUEOF ARTICLESTOTALIV OTHER TAXES

Line
No.

Tax Classification

Column I
Gross Amount

Code

Col. 2 Deductions*
Totals from Pg. 4

TOTAL

Column 3
Taxable Amount

Column 5
Tax DueCol. 4Rate

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

36.0001543

Heavy Equipment Rental Tax

1111

.0125

Line
No.

Code

Item

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):

49

Little Cigar Tax (acetate integrated filters)

198 Number of Little Cigars:.15125

44

Code
46

Tax Classification

Quantity

Rate

Tax Due.65

50

Moist Snuff (1.2 oz. or less)

162 Number of Units:

2.526

51

Moist Snuff (more than 1.2 oz.)

163 Number of Ounces (including partial ounces):

2.105

52

Hazardous Substance Tax by Volume (Jan - June ONLY)

81

1.13

53

Hazardous Substance Tax by Volume (July - Dec ONLY)

817 Number of Barrels:

Number of Barrels:

1.14
TOTAL OTHER TAXES (add lines 37-53)*Deductions taken but not itemized on page 4 will be disallowed.

V CREDITS
Line
No.

CreditI.D.

Credit Classification

AmountLine
No.

CreditI.D.

Credit Classification

54 Multiple Activities Tax Credit (attach Schedule C)

800

60

Hazardous Substance by Value

992

55 International Services Credit

855

61

Public Utility Tax Credit for Billing Discounts/Qualified
Contributions to a Low Income Home Energy Assistance Fund

880

56 Small Business B&O Tax Credit (go to dor.wa.gov) 815

62

Tobacco Products Tax Credit

930

57 Renewable Energy System Cost Recovery Credit

925

63

B&O Credit for Syrup Tax Paid

945

58 Bad Debt Tax Credit (attach Schedule B)

801

64

Other Credits (attach appropriate documents)

810

59 Hazardous Substance by Volume991

Internet/Fax(3/17/22)

AmountTOTAL CREDIT (transfer to page 1, line 25)

Page 2

dor.wa.gov | 360-705-6705

31

Appendix

A | Combined Excise Tax Return

MAIL TO: Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464

Year

Deduction DetailAccount ID

•
•
•
•

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 classification from this page to the corresponding line on your tax return in the deduction
column.
If completing, fill out name, account ID number and attach to your Combined Excise Tax Return.

► Name ______________________________________________
I.D.

► Account ID _____________ - ___________ - ___________
I.D.

Line 10 - Royalties
Bad Debts

8001

1602

Cash & Trade Discounts

8002

1699

Advances Reimbursements; Rtrns & Allowances

8007

Line 1 - Extracting, Extracting for HireBad Debts

1601

Cash & Trade Discounts
Other (Explain):AmountTOTAL
I.D.

Other (Explain):

8099

Amount3001

Cash & Trade Discounts

3002

Line 11 - Wholesaling
Bad Debts

0301

3099

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
Dairy, Fruit/Veg, & Seafood Mfd Products(see below)*

0308

Dairy Products Used in Mfg of Dairy Products

0375

TOTAL
I.D.

Line 3 - Intl Charter Freight Brokers...
Bad Debts

2801

Cash & Trade Discounts

2802

Other (Explain):Amount

2899

TOTAL
I.D.

Line 4 - Travel Agent/Tour ($250k or less)
Bad Debts

2701

Cash & Trade Discounts

2702

Other (Explain):Amount

I.D.

25001

Cash & Trade Discounts

25002

Other (Explain):Amount

25099

TOTAL
I.D.

Line 6 - Insurance Producers; Title Insurance...
Bad Debts

1499

TOTAL
I.D.

Line 7 - Prescription Drug Warehousing...
Bad Debts

2101

Cash & Trade Discounts

2102

AmountFreight on Out-of-State Deliveries
2103
Interstate & Foreign Sales (Use for Prescription Drug 2104
Warehousing Only.)
Advances Reimbursements; Rtrns & Allowances
2107
Other (Explain):

2199

I.D.

Amount

1001
1002
1003
1004
1007
1099

TOTAL
Line 9 - Manufacturing
Bad Debts
Cash & Trade Discounts
Freight on Out-of-State Deliveries
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

I.D.

0701
0702
0703
0707
0799

TOTAL

Internet/Fax(3/17/22)

I.D.

Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & AllowancesRadio/TV Advertising
Other (Explain):Amount

1101
1102
1104
1107
1109
1199

Line 13 - Public/Nonprofit Hospitals; Qual. Food..

AmountI.D.

Bad Debts

5501

Cash & Trade Discounts

5502

Advances Reimbursements; Rtrns & Allowances

5507

Other (Explain):Amount

5599

TOTAL
I.D.

Line 14 - Cleanup of Radioactive Waste...
Bad Debts

8301

Cash & Trade Discounts

8302

Interstate & Foreign Sales

8304

Advances Reimbursements; Rtrns & Allowances

8307

Other (Explain):

TOTALLine 8 - Processing for Hire; Printing & Publish...
Bad Debts
Cash & Trade Discounts
Freight on Out-of-State Deliveries
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

0399

TOTAL

TOTAL
Amount1401

Other (Explain):Amount0367

Line 12 - Warehousing; Radio & TV...

2799

Line 5 - Travel Agent/Tour (over $250k)
Bad Debts

I.D.

Other (Explain):*Local sales for transport out-of-state

TOTAL

AmountTOTALLine 2 - Slaughter, Break Processing...
Bad Debts
Other (Explain):32

PeriodMulti-Purpose

Amount8399

TOTAL
Line 15 - Service & Other Activities and/or Gambling
Contests of Chance (less than $50,000 a year)

I.D.

Bad Debts

0401

Cash & Trade Discounts

0402

Apportionment (Interstate & Foreign Sales)

0404

Advances Reimbursements; Rtrns & Allowances

0407

Gambling Prizes & Cash Pay-Outs
Qualified Initiation Fees; Dues;
Contributions Received
Interest on Certain Invest/Loan Obligations

0410

Artistic/Cultural Activities

0416

Other (Explain):

0411
0412
0499

TOTAL

AmountAppendix

A | Combined Excise Tax ReturnNot all deductions are allowable fromboth Retailing (B&O) and Retail Sales Tax.
Line 16 - Service & Other Activities($1 million or greater in prior year)
Bad Debts

10601

Cash & Trade Discounts

10602

Apportionment (Interstate & Foreign Sales)

10604

Advances Reimbursements; Rtrns & Allowances
Qualified Initiation Fees; Dues;
Contributions Received
Interest on Certain Invest/Loan Obligations

10607

Artistic/Cultural Activities

10616

Other (Explain):

10699

I.D.

Amount

10611
10612

TOTAL

Line 29 - Retail Sales Tax

I.D.

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
0125

0130

Line 17 - Gambling Contests of Chance($50,000 a year or greater)
Gambling Prizes & Cash Pay-Outs

19210

Newspapers
Tribal Exempt Sales with Delivery in IndianCountry
Sales of Feed to Fish Farmers

Other (Explain):

19299

Taxable Amount for Tax Paid at Source

I.D.

Amount

TOTAL

0128
0129

Returns & Allowances

0131

0132

Line 18 - For Profit Hospitals; Scientific R&D

I.D.

Bad Debts

13501

Sales to Nonprofit Organizations of Artistic/Cultural
Art Objects for Displays
Purebred Livestock for Breeding

Cash & Trade Discounts

13502

Apportionment (Interstate & Foreign Sales)

13504

Tax Deferral/Investment Certificate No.________

0136

Advances Reimbursements; Rtrns & Allowances
Qualified Initiation Fees; Dues;
Contributions Received
Other (Explain):

13507

Sale of Manufacturing Mach/Equip; Install Labor

0156

Retail Sales Tax Exempt Purchases by Farmers

0159

Direct Pay Permits

0170

Amount

13511
13599

TOTAL

0135

Retail Sales Tax Reported on SER

0179

In-State Sales of Motor Vehicles, etc. toNonresidents

01108

Feminine Hygiene Products

01111
01114

Line 19 - Retailing of Interstate Transport...

I.D.

Bad Debts

1901

Cash & Trade Discounts

1902

Sales & Leases of New/Used Clean Alternative
Fuel (Addendum Required)Interstate & Foreign Sales

1904

Advances Reimbursements; Rtrns & Allowances

1907

Sales of Zero Emission Buses, Batteries, Fuel
Cells and Infrastructure for Electric Vehicles

01115

Consignment Sales

1915

Sales of Qualified Ride-sharing Vehicles

01126

Other (Explain):AmountOther (Explain):

1999

0199

TOTAL

TOTAL
Line 20 - Retailing (B&O)

I.D.

Line 38 - Refuse Collection

I.D.

Bad Debts

0201

Bad Debts

6401

Cash & Trade Discounts

0202

Interstate & Foreign Sales

0204

Sales to U.S. Government

6418

Motor Vehicle Fuel Tax

0205

Sales to other Refuse/Solid Waste Collectors

6445

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/Nonprofit Hospitals

0217

Compliant Carryout Bag Charge

02103

Dairy and Seafood Mfd Products (see below)*

02118

Other (Explain):Amount0299♦ Additional Information ♦The easiest way to file your return is to use our freeelectronic filing service at dor.wa.gov.

Penalties and Interest
Penalties:• Any unpaid tax (including
partial payments) is subject
to delinquent return penalty at therate on the front of the return.
(RCW 82.32.090)• A 5% assessment penalty may beassessed 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 paidin full.

Internet/Fax

Other (Explain):

Telephone Assistance• If you did not have business activity
call 360-705-6705. At the greeting,follow the instructions given to filea no business return. Do not maila paper return back to the
Department.
For tax assistance or to request thisdocument in an alternate format,
please call 360-705-6705. Teletype(TTY) users may use the Washington
Relay Service by calling 711.

(3/17/22)

Amount6499

TOTAL
Line 39 - Petroleum Tax (Jan - June ONLY)

I.D.

Petroleum Products Exported Out of State

5746

Other (Explain):Amount5799

TOTAL
Line 41 - Hazardous Substance Tax by ValueI.D.

Other (Explain):

6599

Amount

TOTAL

TOTAL

*Local sales for transport out-of-state

AmountLine 43 - Heavy Equipment Rental Tax

I.D.

Bad Debts

111101

Cash & Trade Discounts

111102

Interstate & Foreign Sales

111104

Tribal Exempt Sales with Delivery in IndianCountry

111128

Rentals from Out-of-state Dealers

1111120

Rentals to Government

1111121

Other (Explain):

111199AmountPage 4

dor.wa.gov | 360-705-6705

33

Appendix

B | MATC Manufacturing Calculation Worksheet

B | MATC Manufacturing Calculation Worksheet
Products manufactured in Washington

RetailWholesale

Gross amount of manufactured products soldLess 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
Gross amount reported on B&O manufacturing
Less amount for products placed into commercial or industrial use (Use tax)
Dollar amount manufactured in Washington stateLess wholesale products sold outside Washington stateLess retail products sold outside Washington state
Dollar amount of products BOTH Manufactured and sold in Washington stateLess deductions
Net amount after adjustments
B&O rate
Credit calculation

Total MATC amount (lesser of selling and production taxes)

34

AmountAppendix

C | Sample reseller permit

C | Sample reseller permit

DETACH HERERESELLER PERMIT

Washington State Department of Revenue
STATE OFWASHINGTONPO Box 47476 • Olympia, WA 98504-7476 • 360-705-6705

E
L

P

Business Activities:

M
A

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)

S

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 office supplies, equipment, tools, and equipment rentals• Materials and contract labor for public road construction or U.S. government contracting (see Definitions on back)• Materials and contract labor for speculative buildingThis 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):

Important: The Department of Revenue may use information from sellers to verify all purchases made with thispermit were qualified.

Reseller: Keep this original permit on file. Provide copies to sellers from which you make purchases.

dor.wa.gov | 360-705-6705

35

Appendix

D | Confidential Tax Information Authorization

D | Confidential Tax Information Authorization

EXC/TIA

Confidential Tax Information Authorization
I authorize the Department of Revenue to share my confidential tax information as indicated.

Use this form to authorize the Department of Revenue to share your confidential tax information with a third party. You can also
use this form to authorize the Department to send confidential tax information using regular (unsecure) fax or email.

1. My information (This information will not be used to update your business record.*)Taxpayer or business nameAccount ID/UBI number

Phone

Mailing address

City

Email

ST

Zip

Fax

*To update your business record, go to http://dor.wa.gov and log in to your account.

2. Share my confidential tax information with the individual(s)/company listed below.
If you are not authorizing a third party, go to step 3. If you are authorizing an entire company or a Legislator’s office, add
the words “and staff.” If authorizing specific people, add additional name(s) in the Authorized names/email section.

Individual or company nameMailing address
Phone

City
Fax

ST

Zip

Email
Authorized names/email section

Place an X in the appropriate box below:
Any information for any reporting period.
Any information for this reporting period

month/quarter and year to month/quarter and year

Only listed information for this reporting period

month/quarter and year to month/quarter and year

Information to be shared

3. Send my confidential tax information by regular email or fax.
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 confidential 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)

By checking this box, I authorize the Department to send my confidential tax information
using regular email or fax.

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 thebusiness owner, partner, corporate officer, or LLC member or manager in official records held by Washington State, or I haveattached documentation (e.g., power of attorney, annual report, executor) that grants me the authority to sign.
Taxpayer signature

Title

Date

Print name

City and state where signed

This authorization remains in effect until revoked in writing by either party. Keep a copy for your files. To revoke thisauthorization, write “Revoke” across the front of this form and return it to the Department as indicated in step 5.

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.

REV 42 2446 (9/16/20)

36

ATTN:

See instructions on page 2.

Appendix

This table shows the common classifications reported on the excise tax return. It provides general
guidelines, not specific reporting instructions.
For instance, if you conduct multiple activities, it may be necessary to report under several B&O tax
classifications. Specific activities, such as cigarette sales, may also be subject to other taxes. If you havequestions, contact us or visit your local Revenue office.

Business activity

Tax classification

Rules/laws

Accounting,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 & fitness

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183,

E | Common business activities table

E | Common business activities tablebookkeeping,tax preparation

facilities

RCW 82.04.050

Appraiser

Service & Other Activities B&O

WAC 458-20-224

Architects

Service & Other Activities B&O, Retailing B&O,

WAC 458-20-170, 224

Retail Sales Tax

RCW 82.04.050

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183,

Athletic clubs

RCW 82.04.050
Attorneys

Service & Other Activities B&O

WAC 458-20-207

Beauty salon/barberService & Other Activities B&O, Retailing B&O,

WAC 458-20-138, 224,

Retail Sales Tax

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, 124Child careChild Care B&O (School Age Children)

WAC 458-20-167,
Child Care Operators
Fact Sheet

Collection contracts

Service & Other Activities B&O

WAC 458-20-156

Service & Other Activities B&O

WAC 458-20-159(without escrow)
Commission
salespersons/agents

dor.wa.gov | 360-705-6705

37

Appendix

E | Common business activities table

Business activity

Tax classification

Computer services

Rules/laws

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax,

WAC 458-20-15501,

Wholesaling B&O

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 RoadWAC 458-20-170; 17001;

Construction B&O, Government Contracting B&O

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,

WAC 458-20-151

Retail Sales Tax
Design services

Engineers

Service & Other Activities B&O, Retailing B&O,

WAC 458-20-224; 170

Retail Sales Tax

RCW 82.04.050

Service & Other Activities B&O, Retailing B&O,

WAC 458-20-170; 224

Retail Sales Tax
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

WAC 458-20-131

Chance B&O (less than $50,000 a year),Gambling Contests of Chance B&O ($50,000 a year or greater)
Graphic Design

Service & Other Activities B&O, Retailing B&O,

WAC 458-20-15503,

Retail Sales Tax

RCW 82.04.050, 192

Grocery & Convenience

Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other

WAC 458-20-244, 243,

StoresActivities B&O

Convenience Store Tax
Guide

Hotels, Motels

Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/ WAC 458-20-118, 124,
Motel, Service & Other Activities B&O

166, Lodging Tax Guide

Insurance Agent Commissions

WAC 458-20-164, 163

Insurance Adjuster

Service & Other Activities B&O

WAC 458-20-164, 224

Internet Service

Service & Other Activities B&O

WAC 458-20-224,

Insurance Agent, Broker,
Solicitor

Providers38

RCW 82.04.297, 290

Appendix
Tax classification

Rules/laws

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 &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,

Retailing B&O, Retail Sales Tax, Wholesaling B&O,

RCW 82.04.050

processors & retailers

Manufacturing B&O

Optometrists

Service & Other Activities B&O, Retailing B&O,

mediation

E | Common business activities table

Business activity

WAC 458-20-150

Retail Sales Tax, Regional Transit Authority
Painting

Photographers

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government

WAC 458-20-173, 170,

Contracting B&O, Public Road Construction

171, 17001

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other

WAC 458-20-140, 142,

Activities B&O, Royalties

224, Photography Tax
Guide

PhysiciansService & 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

Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-211,

with operator

RCW 82.04.050,
Construction Tax Guide

Repair tangible personal

Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-173

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-119, 124,

property
Restaurants

Restaurant Tax Guide
Royalties

Royalties B&O

RCW 82.04.2907

Sales of goods to U.S.

Retailing B&O, Retail Sales Tax

WAC 458-20-190

government

dor.wa.gov | 360-705-6705

39

Appendix

E | Common business activities table

Business activity
Sales to state/local

Tax classification

Rules/laws

Retailing B&O, Retail Sales Tax

WAC 458-20-189

Service & Other Activities B&O

WAC 458-20-224

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O,

WAC 458-20-15501,

Royalties

15502, 15503

government/schools
Secretarial/clerical/
stenographers
Software

RCW 82.04.215, 2907
Taverns

Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other

WAC 458-20-119, 124,

Activities B&O, Gambling Contests of Chance B&O (less than131, 243$50,000 a year), Gabbling Contests of Chance B&O ($50,000 a

Tavern Tax Guide

year or greater)
Taxi

Tour operators

Urban Transportation Public Utility Tax, Motor Transportation

WAC 458-20-180, 179,

Public Utility Tax

Taxicabs Tax Guide

Tour Operator B&O, Travel Agent B&O, Service & Other Activities

WAC 458-20-183, 258

B&O, Retailing B&O, Retail Sales Tax
Travel agentsTravel Agent Commission B&O

WAC 458-20-258

Trucking

Urban Transportation Public Utility Tax, Motor Transportation

WAC 458-20-179, 180,

Public Utility Tax, Service & Other Activities B&O

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

40

Local offices

Bellingham

RichlandTumwater

1904 Humboldt St, Suite A
Bellingham, WA 98225
360-594-4840

1657 Fowler St
Richalnd, WA 99352
509-987-1201

6500 Linderson Way SW, Suite 102
Tumwater, WA 98501
360-705-6705

BothellSeattleVancouver

19800 North Creek Parkway, Suite 101
Bothell, WA 98011
425-984-6400

2101 4th Ave, Suite 1400
Seattle, WA 98121
206-727-5300

8008 NE 4th Plain Blvd, Suite 320
PO Box 1648
Vancouver, WA 98668
360-256-2060

Kent

Spokane20819 72nd Ave South, Suite 680
Kent, WA 98032
425-656-5100

1330 N Washington, Suite 5600
Spokane, WA 99201
509-327-0200

Port Angeles

Tacoma734 E First St, Suite B
Port Angeles, WA 98362
360-417-9900

3315 South 23rd St, Suite 300
Tacoma, WA 98411
253-382-2000

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.

Wenatchee
630 N Chelan Ave, Suite B3
Wenatchee, WA 98807
509-885-9825

Yakima3703 River Rd, Suite 3
Yakima, WA 98902
509-454-5160

Prepared by the Customer Expierence
and Communications Division

BK001705/21