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WAC 131 Gambling activities.    
WAC: 458-20-131   04/06/1999 Games of chance.Effective 5/7/99.
    12/29/2006 Gambling activities. Effective 01/29/07.
RCW: 82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.
  82.04.335   1965 Exemptions--Agricultural fairs.
  82.08.010   1985 Definitions.
  82.08.020   1992 Tax imposed--Retail sales--Retail car rental.
ETA 3172.2012 10/24/2012 Contests of Chance

RCW 82.04.285 imposes a B&O tax on the gross income from “contests of chance.”  The Washington State Gambling Commission regulates the operations of “contests of chance” under chapter 9.46 RCW.  The Department has issued ETA 3172 to explain that the Department applies RCW 82.04.285’s definition of “contests of chance” consistent with the Gambling Commission’s regulation of contests of chance. 

  3039.2009 2/2/09 Agricultural fair association exemption
289.04.131 11/18/66 AGRICULTURAL FAIR ASSOCIATION EXEMPTION Revised 2/2/09 See ETA 3039.2009
Subject Title Reference:      
Economic Nexus     05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus     05/28/2010 New Apportionment Method
Economic Nexus     05/28/2010 Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus     05/28/2010 Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus     09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops
Gambling 06/10/2005 Gambling Business and Occupation Tax
Gambling 04/28/10 Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change
B&O Tax 04/28/10 Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change
DIRECTIVE: None      
RPM: None      
WTD: 11 WTD 459 91-265   B&O AND RETAIL SALES TAX -- CARD ROOM FEES.An hourly fee that is charged to players for using a "public card room" is taxable under the Service and Other Business Activities Tax classification.
  12 WTD 97 92-049   SERVICE B&O TAX -- RETAILING B&O TAX -- AMUSEMENT DEVICE -- MERCHANDISING GAME -- COIN-OPERATED CRANE GAME MACHINE.A coin-operated crane game machine meets Rule 187's definition of an "amusement device", rather than being similar to Rule 131's merchandising game of a punchboard that offers prizes of merchandise.The crane game is coin operated and is a game of chance, skill, and amusement with no assurance that a prize will be won.The receipts from the crane game are subject to the B&O tax.The punchboard is specifically designated by Rule 131 to be a merchandising game.The gross receipts from the punchboard are subject to Retailing B&O tax and sales tax liability.
  12 WTD 489 92-328   PARKING -- GAMBLING.Gaming receipts designated "parking fees" were found in fact to be for card playing, taxable as services.
  16 WTD 126 96-151   SERVICE B&O TAX -- GAME OF CHANGE -- PULLTAB GAME -- TAXABLE INCOME MEASURED BY INCREASES -- DEDUCTIONS -- PAY OUTS -- COST OF GAME NOT DEDUCTIBLE.The business activity of operating nonmerchandising pulltab games, a game of chance, is subject to the Service B&O tax.The taxable income is measured by the "increases" defined as "the winnings, gains, or accumulations accruing from any one game over and above the amount put into the game by the operator."Deductions from the increases are allowed only for pay outs to winners."The amount put into the game" does not include the cost of the game or any other expense of the operator.
  17 WTD 350 98-044   GAMBLING -- PULL TABS -- GAINS AND LOSSES -- OFFSETS -- TYPE OF GAME.Rule 131 does not prohibit a taxpayer from offsetting gains and losses by aggregating the total income from one type of game and subtracting from it the total losses from the same type of game.The phrase "type of game" refers to all games of chance commonly conceived of and operated as a particular kind of game; e.g., pull tabs are one "type of game," punchboards are another "type of game," bingo is another "type of game."
  19 WTD 363 99-222   B&O TAX - SALES TAX - MERCHANDISE PUNCHBOARDS.Prior to the amendment of Rule 131, effective April 1, 1999, the gross proceeds from merchandise punchboards were subject to Retailing B&O tax and retail sales tax.