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The following is a list of common business activities and which tax classifications to use on the Excise Tax Return. It provides general guidelines, not specific reporting instructions.


If you conduct multiple business activities, it may be necessary to report under more than one tax classification.  Specific activities, such as cigarette sales, may also be subject to other taxes.  


If you have questions, contact us or visit your local Revenue office.

Business Activity

Tax Classification

Rules/Laws

Accounting, Bookkeeping, Tax Preparation

Service & Other Activities B&O

WAC 458-20-224

Actuarial

Service & Other Activities B&O

WAC 458-20-224

Advertising Agencies

Service & Other Activities B&O

WAC 458-20-218

Amusement & Recreation Services

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183; RCW 82.04.050

Appraisers

Service & Other Activities B&O

WAC 458-20-224

Architects

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 224

Athletic Clubs

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183; ETA 3098; ETA 3104

Attorneys

Service & Other Activities B&O

WAC 458-20-207

Auto Repair

Retailing B&O, Retail Sales Tax

WAC 458-20-173; Auto Dealer Guide

Beauty Salons/Barbers

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-138; 224; Beauticians Tax Guide

Business Consulting

Service & Other Activities B&O

WAC 458-20-224

Car Washes

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-173; 243

Catering

Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-119; 124; Restaurant Guide; Special Notice: Personal Chefs

Child Care

Child Care B&O

WAC 458-20-167; Child Care Operators

Collection Contract (without escrow)

Service & Other Activities B&O

WAC 458-20-156

Commission Salespersons/Agents/Representatives

Service & Other Activities B&O

WAC 458-20-159; 224

Computer Services

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-15501; 224

Consumer Goods

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax

RCW 82.04.050

Construction

Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road Construction B&O, Government Contracting B&O

WAC 458-20-170; 17001; 171; 172; 173; Construction Tax Guide

Court Reporters

Service & Other Activities B&O

WAC 458-20-224

Credit Bureau Services

Retailing B&O, Retail Sales Tax

RCW 82.04.050

Data Processing

Service & Other Activities B&O

WAC 458-20-155

Dating, Escort Services

Retailing B&O, Retail Sales Tax

RCW 82.04.050

Dental Labs

Manufacturing B&O, Wholesaling B&O

WAC 458-20-151

Dentists/Orthodontists

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-151

Direct Sellers

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-224; 246; Direct Sellers/Multilevel Organizations Guide

Design Services

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-224; RCW 82.04.050

Disc Jockeys

Service & Other Activities B&O

WAC 458-20-224

Dry Cleaners

Retailing B&O, Retail Sales Tax

WAC 458-20-165

Engineers

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 224

Entertainers

Service & Other Activities B&O

WAC 458-20-224

Escrow Services

Retailing B&O, Retail Sales Tax

WAC 458-20-156

Farming for Hire

Service & Other Activities B&O

WAC 458-20-209; Agriculture Guide

Games of Chance

Service & Other Activities B&O

WAC 458-20-131; Special Notice

Graphic Design

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-224; 155; RCW 82.04.050

Grocery & Convenience Stores

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-244; 243; Special Notices: Food & Food Ingredients

Handyman Services

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 173

Horse Boarding

Service & Other Activities B&O

Horse Industry Guide

Hotels, Motels

Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/Motel, Service & Other Activities B&O

WAC 458-20-118; 124; 166; Lodging Industry Guide

Insurance Agent, Broker, Solicitor

Insurance Agent Commissions

WAC 458-20-164; 163

Insurance Adjuster

Service & Other Activities B&O

WAC 458-20-212

Internet Service Providers

Service & Other Activities B&O

WAC 458-20-155; 224; RCW 82.04.297

Interpreters

Service & Other Activities B&O

WAC 458-20-224

Janitorial

Service & Other Activities B&O

WAC 458-20-172

Landscape/ Lawn Maintenance/Gardeners

Retailing B&O, Retail Sales Tax

WAC 458-20-226; RCW 82.04.050

Laundry Services

Retailing B&O, Retail Sales Tax

WAC 458-20-165; 173; Special Notice 4/1/02

Legal, Arbitration, & Mediation

Service & Other Activities B&O

WAC 458-20-207; 224

Logging

Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O

WAC 458-20-13501

Mailing Bureaus

Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-141

New Construction Cleanup

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 172

Newspaper Delivery/Sales

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O

WAC 458-20-180; 143

Optometrists

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-150

Painting

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government Contracting B&O

WAC 458-20-173; 170; 17001; Construction Tax Guide

Personal Trainers

Retailing B&O, Retail Sales Tax

WAC 458-20-183; ETA 3104.

Photographers

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O; Royalties B&O

WAC 458-20-140

Physicians

Service & Other Activities B&O

WAC 458-20-138; 151; 18801

Pressure Washing

Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-173; RCW 82.04.050

Private Investigators

Service & Other Activities B&O

WAC 458-20-224

Protective Services

Service & Other Activities B&O

WAC 458-20-224

Remodeling

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170

Rental of Equipment with Operator

Retailing B&O, Retail Sales Tax

WAC 458-20-211; RCW 82.04.050; Construction Tax Guide

Repair of Tangible Personal Property

Wholesaling B&O, Retailing B&O, Retail Sales Tax,

WAC 458-20-173

Restaurants

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-119; 124; Restaurant Guide

Royalties

Royalties B&O

RCW 82.04.2907

Sales of Goods to US Government

Retailing B&O

WAC 458-20-190; Special Notice: Sales to US Government

Sales to State/Local Government/Schools

Retailing B&O, Retail Sales Tax

WAC 458-20-189

Secretarial/Clerical/Stenographers

Service & Other Activities B&O

WAC 458-20-224

Software

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-15501; RCW 82.04.215

Tanning Salons

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Beauty Tax Guide

Tattooing

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Beauty Tax Guide

Taverns

Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other Activities B&O

WAC 458-20-119; 124; 131; 243; Tavern Guide

Taxis

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180; 179

Tour Operators

Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax

RCW 82.04.260; WAC 458-20-183; 258

Travel Agents

Travel Agent Commission/Tour Operators B&O

WAC 458-20-258

Trucking/Transportation

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180; 179; 193D

Vending Machines

Retailing B&O, Retail Sales Tax

WAC 458-20-243; 244

Veterinarians

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-222; 243; Veterinarians Guide

Yard Maintenance

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-226