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  5. Apportionable B&O Tax Classifications

Apportionable B&O tax classifications

Certain B&O tax classifications common to photographers are apportionable classifications; notably the Service and Other Activities and Royalties classifications. If you are “taxable” in another state or country, you may be able to apportion some of your income to that state or country, reducing the amount of income that is subject to Washington’s B&O tax.

For more information on the apportionment process, see WAC 458-20-19401 (Minimum nexus thresholds for apportionable activities), WAC 458-20-19402 (Single factor receipts apportionment – Generally), WAC 458-20-19403 (Apportionable royalty receipts attribution) and our Apportionment guide.

If you are an out of state business with activities, customers or employees in Washington, please refer to our Tax Guide for out of State Businesses.