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 anticipates issuing an ETA 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.
View the draft ETA
If you have any comments, please provide them to Gayle Carlson by October 15, 2012.