The Department anticipates reissuing Excise Tax Advisory (ETA) 3182 titled Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations. This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). This deduction includes charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is "not open to the general public."
This ETA is being reissued to add the following: (1) a section on safe harbors for when a trade show, convention, or educational seminar will be treated as "not open to the general public;" (2) a section clarifying that businesses that do not qualify for the safe harbors may demonstrate that an event is "not open to the general public" by other means; (3) a section related to jointly sponsored events and the safe harbors; and (4) language to the ETA’s “Website and social media” section that clarifies the safe harbors in relation to use of websites and social media.
The Department plans to file for reissuance on or after June 12, 2014. Stakeholder feedback should be provided no later than June 10, 2014.
View the draft ETA
If you have any comments, please provide them to Chris Coffman at ChrisC@dor.wa.gov.