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Home / File & pay taxes / Before I file / Sales and use tax classification definitions
Sales and use tax classification definitions
Definitions for each sales and use tax classification are listed below. Use these definitions to determine the classification(s) under which you need to report your sales.
For assistance in determining the correct classification(s) for your business, or if you have received a return that does not have the classification(s) you need, contact us.
King County Food and Beverage Tax [90]
Sales of food and beverages in King County restaurants, taverns and bars which are subject to retail sales tax are also subject to this additional tax of one-half of one percent (.005). WAC 458-20-12401 |
Litter Tax [36]
Manufacturers, wholesalers and retailers making sales in 13 categories of products are subject to the litter tax. WAC 458-20-243; RCW 82.19.010 |
Local Retail Sales Tax [45]
Businesses collect both the state and local sales tax. For local tax codes and rates, refer to the Local Sales Tax Rate flyer or the Department's WAC 458-20-145 |
Local Use Tax/Deferred Sales Tax [46]
For local tax codes and rates, refer to the Local Sales Tax Rate flyer or the Department's WAC 458-20-145. |
Motor Vehicle Sales/Rentals/Leases [120]
Effective July 1, 2003, motor vehicles are subject to an additional sales/use tax
of 0.3 percent. The tax applies to sales, rentals and leases of motor vehicles
(including trucks and motor homes) licensed for on-road use. This tax does not
apply on retail car rentals that are subject to rental car tax. See our Special Notice - Motor Vehicle Tax (pdf). |
Regional Transit Authority (RTA) Tax [89]
Retail sales occurring within the RTA boundaries (portions of King, Pierce and Snohomish counties) are subject to an additional tax of four-tenths of one percent (.004). Businesses or persons located within the RTA area who owe use tax on tangible personal property will also owe the additional .004 on all items subject to the use tax. To determine if a location is within RTA boundaries, refer to the Local Tax Rate flyer or the Department's Tax Rate Lookup Tool . Maps outlining the RTA boundaries can be obtained by contacting your local Revenue office or by calling (800) 647-7706. RCW 81.104.170 |
State Retail Sales Tax [01]
Retail sales tax applies to the sale, rental, repair, or installation (including labor) of
tangible personal property purchased by consumers for their own use (not for direct resale
or as an ingredient used to produce or process an article for resale.) Includes transient
lodging and some amusement, personal services and recreation activities. Construction
(materials and labor) performed for a consumer is a retail activity. This line represents
the state portion of the total sales tax collected. RCW 82 04.050; 82.08.020 |
State Use Tax/Deferred Sales Tax [05]
Use tax applies to all tangible personal property used in Washington when the state's sales tax has not been paid.
The tax is based on the value of the goods at the time of first use in Washington. Effective June 1, 2002, the value
of goods at time of first use has been changed to include shipping and handling charges. The purchase price usually
determines the value of items. No deductions are allowed from use tax. However, there is a credit for the amount of
sales and use tax paid by the user in another state (see Other Credits). This line
represents the state portion of the total use tax owed. For local and regional taxes, see Local Use /Deferred Sales Tax and Regional Transit Authority Tax. WAC 458-20-178 |
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