The Department intends to adopt a new Excise Tax Advisory (ETA) titled, "Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade Associations 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." The Department intends to file for issuance of this ETA October 23, 2013.
View the draft ETA 3182.2013
If you have any questions or comments, please provide them to Chris Coffman at ChrisC@dor.wa.gov.