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Updated November 2016
This tax guide helps owners and independent drivers of taxicabs (and limousines) understand how Washington’s retail sales tax, business and occupation (B&O) tax, and public utility tax apply to their activities. This guide covers the taxability of income from:
- Rentals of taxicabs to independent drivers,
- Fares,
- Surcharges for fuel, additional passengers and baggage; and
- Tips.
