Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Education / Industry guides / Insurance industry guide
Print

Insurance industry guide

Income received by insurers that is subject to the premiums tax, is exempt from business and occupation (B&O) tax (RCW 82.04.320). However, the B&O tax exemption does not extend to sales tax or use tax. Insurers are consumers of tangible personal property and retail services, and must pay sales or use tax on the goods and retail services used in Washington. This guide has been prepared to help insurers understand their sales and use tax liability. (Insurance producers, surplus line brokers, and title insurance agents should refer to WAC 458-20-164.)

Updated November 2011

 


Content 

Common terms
  • Insurance industry guide
    • Common terms
    • Sales and use tax
    • Paying sales and use tax
    • Services provided by the Department of Revenue
Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington