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Home / Education / Industry guides / Taxicabs (may also apply to limousines) / Other income
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Other income

Miscellaneous fees

Income received from miscellaneous fees (e.g., fuel surcharge, extra bag fee, additional passenger fee, airport fees, etc.) is subject to the PUT in the same manner as the fare income described above. Charges for these miscellaneous fees are not subject to retail sales tax.

Tips

Amounts received as voluntary tips are not subject to Washington’s taxes. However, if the tip is required or mandatory, it is subject to PUT tax as previously explained. Examples of required or mandatory tips include:

  • Required gratuity of $1.00 per each additional passenger.
  • Required extra baggage tip.


No deduction for the cost of doing business

Drivers are subject to tax on the gross income they receive. There are no deductions allowed for business expenses such as cab rental costs (fare splits), dispatch fees, cashiering services, gas, tolls, etc. However, a deduction for services jointly provided is allowed. See WAC 458-20-179.

Interstate transportation 

Income received from providing transportation of people across state lines is not subject to Washington’s taxes. As provided in WAC 458-20-193D, “Income from those activities which consist of the actual transportation of persons or property across the state's boundaries is exempt.”

Fare income Contents Registration requirements
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