Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Commercial passenger fishing

Commercial passenger fishing generally refers to sport fishing (i.e., guided or charter fishing). Generally, gross income from sport fishing trips is subject to business and occupation (B&O) tax under the Retailing classification, and retail sales tax applies.

For more information, please see our Fishing charters guide.

References

WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel