Miscellaneous items


Your business does not owe tax on tips or gratuities that customers give voluntarily. However, if you add a mandatory tip or gratuity to the bill, the charge becomes part of the selling price, and you need to charge tax on that amount. Such amounts are also subject to B&O tax.

The department does not consider a gratuity voluntary when the business states it will add a gratuity charge.

Unclaimed property and unredeemed gift certificates

Unclaimed property is money or intangible property that the state holds on behalf of the owner for a period with no owner contact. The Washington Unclaimed Property Act protects unclaimed property until the state can return it to its rightful owner or their heir.

Washington law requires businesses and other organizations to review their records each year to determine whether they hold any property that has been unclaimed for a set period of time.

How to report unclaimed property

For information on how to report unclaimed property, including unredeemed gift certificates, see our Unclaimed property web page.