Definitions for lodging, state public utility, and other tax classifications 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.
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Cigar Tax ($0.67 or more) [194]
Effective July 1, 2005 Senate Bill 6097 decreases the tobacco products tax rate from 129.42 percent to 75 percent, with a maximum of 50 cents per cigar. Cigar tax is paid at the time the distributor brings (or causes to be brought) cigars into the state for sale. The cigar tax is levied on the total number (quantity) of cigars purchased for $0.67 or more. Cigars purchased for less than $0.67 are included in the Tobacco Products/Cigars (less than $0.67) tax classification. See our Special Notice - Cigarette and Tobacco Products Tax Changes (pdf) |
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Convention and Trade Center Tax [48]
King County hotels/motels must collect an additional convention and trade center tax.
For local tax codes and rates, refer to the List of Local Sales Tax Rates.
Hotels/motels located in King County that pay Convention and Trade Center Tax have special
reporting on their local sales tax for lodging. These hotels/motels need to report their
local sales tax from lodging sales using a location code of 50xx and all other sales using
the normal 17xx location code. The last two digits of the 50xx location code would be the
same as their 17xx location code. When reporting Convention and Trade Center tax, use 17xx
location codes. For assistance with this special reporting, call (360) 902-7063. WAC 458-20-166 |
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Gas Distribution [26]
Operation of a plant or system for the production or distribution, for hire or sale, of natural and/or manufactured gas. WAC 458-20-179. |
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Hazardous Substance [65]
Persons first possessing hazardous substances in Washington. The tax is imposed on the value of the goods as defined by federal law as hazardous. WAC 458-20-252 |
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Intermediate Care Facilities for the Mentally Retarded (IMR) [79]
Facilities certified by the Department of Social and Health Services and the Federal Department of Health and Human Services to provide residential care under 42 U. S. C. Sec. 1396d(d). The tax is based on the gross income attributable to services for the mentally handicapped. For more information call (360) 902-7151. RCW 82.65A |
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Motor Transportation [08]
Operation of any motor propelled vehicle by which persons or property of others are moved for hire. Note: See Urban Transportation. WAC 458-20-180 |
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Other Public Service Business [13]
Businesses not otherwise classified, subject to control by the state, or declared by law to be of a public service nature, such as certain airplane transportation, ferry, toll bridge, tugboat, or wharf businesses. WAC 458-20-179 |
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Petroleum [57]
Persons first possessing petroleum products in Washington. Note: This is a special fund. Once a predetermined amount has been reached, this line will be shaded and no tax will be due. When the fund falls below the predetermined amount, the shading will be removed and the tax will be due again. WAC 458-20-252 |
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Power [49]
Operation of a plant or system for the generation, production, or distribution of electrical energy for hire or sale. The tax is levied on the person making the final distribution within the state. WAC 458-20-179 |
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Quality Maintenance Fee on Nursing Facility Operators [78]
Beginning July 1, 2003, nursing home operators are subject to a monthly fee of
$6.50 per patient - per patient day. See Nursing Facility Operators - Quality
Maintenance Fee Special Notice (pdf). |
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Railroad [08]
Operation of any railroad used for transportation of property or persons upon the line of any railroad operated in this state when such railroad is not owned or leased by the person engaging in such business. WAC 458-20-179 |
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Railroad Car [08]
Operation of cars used for transportation of property or persons upon the line of any railroad operated in this state when such railroad is not owned or leased by the person engaging in such business. WAC 458-20-179 |
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Refuse Collection [64]
Refuse tax is paid by customers and remitted by the refuse collectors on the charge for refuse collection only. Landfill charges are subject to the refuse collection tax. Note: Gross income is also taxable on line 13, service and other activities B&O tax. WAC 458-20-250 |
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Sewer Collection [61]
Collection of sewerage. Note: The transfer, storage, treatment and disposal of sewerage is subject to the service and other activities B&O tax, line 13. WAC 458-20-251 |
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Solid Fuel Burning Device Fee [59]
Retailers making sales of solid fuel burning devices collect the $30 per unit fee from consumers. These devices include wood stoves, coal stoves, fireplaces, including masonry and zero clearance fireplace inserts, and other similar devices which burn solid fuel. RCW 70.94.483 |
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Special Hotel/Motel Tax [70]
Hotels/motels, RV parks, or any other type of lodging in certain areas must collect
additional special hotel/motel taxes. To report the tax, use the same location code as
for reporting local sales tax. For information about which areas impose the additional
tax and tax rates, see the List of Local Sales Tax
Rates. WAC 458-20-166 |
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State Enhanced 911 Tax [93]
Telecommunication companies are required to collect and remit a 20 cent per month fee on switched access lines to fund the Enhanced 911 (E911) telephone system. RCW 82.14B |
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Syrup Tax [54]
The syrup tax is $1.00 per gallon on each gallon of product sold, with fractional amounts taxed proportionally. The buyer pays the tax to the wholesaler, who collects it from the buyer unless prohibited from doing so under the state Constitution. When there are such prohibitions, the wholesaler is liable for the tax. When a retailer sells carbonated beverages or uses syrup purchased from a wholesaler who has not collected the tax, the retailer must report and pay the tax. WAC 458-20-255.
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Telegraph [26]
Operation of a telegraph service. WAC 458-20-179; RCW 82.16.010 |
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Tire Fee [73]
A $1 per tire fee on the retail sale of new replacement vehicle tires. The tire fee must be paid by the buyer to the seller. The tire fee is not subject to sales tax. See our Special Notice - Tire Fee Reimposed on New Replacement Vehicle Tires (pdf) .
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Tobacco Products/Cigars (less than $0.67) [20]
An excise tax due and payable by the first distributor who possesses tobacco products in this state. "Tobacco products" means all tobacco products, except cigarettes, as defined in RCW 82.26.010, including, but not limited to cigars, pipe tobacco, roll your own or chewing tobacco, etc. The tax is paid by the distributor at the time the distributor brings (or causes to be brought) the tobacco products into the state for sale. In most instances, the measure of the tax is levied on the actual price the distributor paid for the tobacco products and cigars, including shipping and handling. Only cigars purchased for less than $0.67 are included in this classification. Cigars purchased for $0.67 or more are entered separately under the Cigar Tax ($0.67 or more) classification. See our Special Notice - Cigarette and Tobacco Products Tax Changes (pdf) . |
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Tourism Promotion Lodging Charge [170]
A special lodging charge within designated tourism promotion areas for the use in promoting tourism. Lodging businesses must collect the lodging charge from persons who purchase lodging. Lodging businesses with the Tourism Promotion Area are affected only if they have 40 or more units. Currently, five areas impose a Tourism Promotion Area charge. RCW 35.101. For more information, please refer to our Special Notice for each of these areas: Clark County, Liberty Lake, Spokane County, Tri-Cities, and Yakima County (pdf). |
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Transient Rental Income Information [47]
Lodging provided for periods less than 30 consecutive days by hotels, motels, tourist courts,
trailer camps, RV parks, bed and breakfasts, campsites, etc. To report transient rental
income, use the same location code as for reporting local sales tax. This information is
used for distribution of funds to localities. This is not an additional tax to be collected. WAC 458-20-166 |
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Urban Transportation [12]
Operation of any motor propelled vehicle by which persons or property of others are moved for hire within five miles of the corporate limits or entirely within the corporate limits of a city. WAC 458-20-180 |
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Vessels Under 65 Feet [12]
Operation of vessels under 65 feet upon waters entirely within Washington, except tugboats. WAC 458-20-181 ) |
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Water Distribution [60]
Operation of a plant or system, including nonprofit, for the distribution of water for hire
or sale. WAC 458-20-179 ) |
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