The following is a list of common business activities and which tax classifications to use on the Excise Tax Return. It provides general guidelines, not specific reporting instructions.
If you conduct multiple business activities, it may be necessary to report under more than one tax classification. Specific activities, such as cigarette sales, may also be subject to other taxes.
Business Activity |
Tax Classification |
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 |
Amusement & Recreation Services |
Retailing B&O, Retail Sales Tax, Service & Other Activities B&O |
WAC 458-20-183; RCW 82.04.050 |
Appraisers |
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 |
Athletic Clubs |
Retailing B&O, Retail Sales Tax, Service & Other Activities B&O |
WAC 458-20-183; ETA 3098; ETA 3104 |
Attorneys |
Service & Other Activities B&O |
WAC 458-20-207 |
Auto Repair |
Retailing B&O, Retail Sales Tax |
WAC 458-20-173; Auto Dealer Guide |
Beauty Salons/Barbers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-138; 224; Beauticians Tax Guide |
Business Consulting |
Service & Other Activities B&O |
WAC 458-20-224 |
Car Washes |
Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-173; 243 |
Catering |
Retailing B&O, Retail Sales Tax, Wholesaling B&O |
WAC 458-20-119; 124; Restaurant Guide; Special Notice: Personal Chefs |
Child Care |
Child Care B&O |
WAC 458-20-167; Child Care Operators |
Collection Contract (without escrow) |
Service & Other Activities B&O |
WAC 458-20-156 |
Commission Salespersons/Agents/Representatives |
Service & Other Activities B&O |
WAC 458-20-159; 224 |
Computer Services |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O |
WAC 458-20-15501; 224 |
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 |
WAC 458-20-155 |
Dating, Escort Services |
Retailing B&O, Retail Sales Tax |
RCW 82.04.050 |
Dental Labs |
Manufacturing B&O, Wholesaling B&O |
WAC 458-20-151 |
Dentists/Orthodontists |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-151 |
Direct Sellers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-224; 246; Direct Sellers/Multilevel Organizations Guide |
Design Services |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-224; RCW 82.04.050 |
Disc Jockeys |
Service & Other Activities B&O |
WAC 458-20-224 |
Dry Cleaners |
Retailing B&O, Retail Sales Tax |
WAC 458-20-165 |
Engineers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-170; 224 |
Entertainers |
Service & Other Activities B&O |
WAC 458-20-224 |
Escrow Services |
Retailing B&O, Retail Sales Tax |
WAC 458-20-156 |
Farming for Hire |
Service & Other Activities B&O |
WAC 458-20-209; Agriculture Guide |
Games of Chance |
Service & Other Activities B&O |
WAC 458-20-131; Special Notice |
Graphic Design |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-224; 155; RCW 82.04.050 |
Grocery & Convenience Stores |
Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-244; 243; Special Notices: Food & Food Ingredients |
Handyman Services |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-170; 173 |
Horse Boarding |
Service & Other Activities B&O |
Horse Industry 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 Industry Guide |
Insurance Agent, Broker, Solicitor |
Insurance Agent Commissions |
WAC 458-20-164; 163 |
Insurance Adjuster |
Service & Other Activities B&O |
WAC 458-20-212 |
Internet Service Providers |
Service & Other Activities B&O |
WAC 458-20-155; 224; RCW 82.04.297 |
Interpreters |
Service & Other Activities B&O |
WAC 458-20-224 |
Janitorial |
Service & Other Activities B&O |
WAC 458-20-172 |
Landscape/ Lawn Maintenance/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; Special Notice 4/1/02 |
Legal, Arbitration, & Mediation |
Service & Other Activities B&O |
WAC 458-20-207; 224 |
Logging |
Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O |
WAC 458-20-13501 |
Mailing Bureaus |
Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O |
WAC 458-20-141 |
New Construction Cleanup |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-170; 172 |
Newspaper Delivery/Sales |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O |
WAC 458-20-180; 143 |
Optometrists |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-150 |
Painting |
Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government Contracting B&O |
WAC 458-20-173; 170; 17001; Construction Tax Guide |
Personal Trainers |
Retailing B&O, Retail Sales Tax |
WAC 458-20-183; ETA 3104. |
Photographers |
Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O |
WAC 458-20-140 |
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 |
Remodeling |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-170 |
Rental of Equipment with Operator |
Retailing B&O, Retail Sales Tax |
WAC 458-20-211; RCW 82.04.050; Construction Tax Guide |
Repair of Tangible Personal Property |
Wholesaling B&O, Retailing B&O, Retail Sales Tax, |
WAC 458-20-173 |
Restaurants |
Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-119; 124; Restaurant Guide |
Royalties |
Royalties B&O |
RCW 82.04.2907 |
Sales of Goods to US Government |
Retailing B&O |
WAC 458-20-190; Special Notice: Sales to US Government |
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 |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-15501; RCW 82.04.215 |
Tanning Salons |
Retailing B&O, Retail Sales Tax |
RCW 82.04.050; Beauty Tax Guide |
Tattooing |
Retailing B&O, Retail Sales Tax |
RCW 82.04.050; Beauty Tax Guide |
Taverns |
Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other Activities B&O |
WAC 458-20-119; 124; 131; 243; Tavern Guide |
Taxis |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax |
WAC 458-20-180; 179 |
Tour Operators |
Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax |
RCW 82.04.260; WAC 458-20-183; 258 |
Travel Agents |
Travel Agent Commission/Tour Operators B&O |
WAC 458-20-258 |
Trucking/Transportation |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax |
WAC 458-20-180; 179; 193D |
Vending Machines |
Retailing B&O, Retail Sales Tax |
WAC 458-20-243; 244 |
Veterinarians |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-222; 243; Veterinarians Guide |
Yard Maintenance |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
WAC 458-20-226 |