WAC 104 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.4451	Credit against tax due - Maximum credit - Table
82.16.040	Exemptions.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-104	Small business tax relief based on volume of business. Effective 4/17/95. Updated 8/27/98.
458-20-104	Small business tax relief based on income of business Rule 104 explains how the business and occupation (B&O) tax credit for small businesses, commonly referred to as the small business credit (SBC), is calculated. It also explains the public utility tax (PUT) income exemption for public utilities. The rule was amended to recognize the provisions of Chapter 23, section 1102, Laws of 2010, 1st special session, (2ESSB 6143).
458-20-104	WAC 458-20-104 explains the small business B&O tax credit. These rules are being amended for the sole purpose of implementing E2SB 5688 (chapter 521, Laws of 2009).

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Firewood Sellers
N/A	Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change
N/A	Rule Change on the Small Business Credit for Businesses with Multiple Accounts - as of July 1998

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
14 WTD 210	MONTHLY OR YEARLY EXEMPTION -- MULTIPLE BUSINESS ACTIVITIES. Where the income from a taxpayer's combined business activities exceeds the monthly or yearly gross exemption, no exemption based on the monthly or yearly exemption is allowed.
14 WTD 77	B&O TAX -- EXEMPTION -- MONTHLY MINIMUM -- MINIMUM TAXABLE AMOUNT -- HUSBAND AND WIFE -- "PERSON" DEFINED -- MARITAL COMMUNITY. A marital community is not defined as a person. If a husband and wife have separate businesses, with separate registration numbers, each business is a separate "person" for purposes of the B&O tax minimum taxable amount exemption.
2 WTD 29	B&O TAXES -- EXEMPTIONS -- MINIMUM GROSS. The Revenue Act excludes those businesses with incomes totaling less than $1,000 per month.
5 WTD 217	REGISTRATION TO DO BUSINESS -- HUSBAND AND WIFE -- COMMUNITY PROPERTY -- LIABILITY -- TAX DEBT. The finding that a husband and wife are each entitled to file returns for separate businesses does not necessarily require the conclusion that the separate businesses are also separate property for purposes of liability for tax debts. F.I.D.
5 WTD 217	B&O EXEMPTION -- MONTHLY MINIMUM -- MINIMUM TAXABLE AMOUNT -- HUSBAND AND WIFE -- "PERSON" -- DEFINITION. If a husband and wife have separate businesses, with separate registration numbers, each business is a separate "person" for purposes of the B&O minimum exemption. REVERSES PRIOR DEPARTMENT POLICY.
5 WTD 233	B&O EXEMPTION -- MONTHLY MINIMUM -- MINIMUM TAXABLE AMOUNT -- HUSBAND AND WIFE -- "PERSON" -- DEFINITION. If a husband and wife have separate businesses, with separate registration numbers, each business is a separate "person" for purposes of the B&O minimum exemption. Det. 88-159, ___ WTD ___ (1988).
5 WTD 233	REGISTRATION TO DO BUSINESS -- HUSBAND AND WIFE -- COMMUNITY PROPERTY -- LIABILITY -- TAX DEBT. The finding that a husband and wife are each entitled to file returns for separate businesses does not necessarily require the conclusion that the separate businesses are also separate property for purposes of liability for tax debts.