Tax classifications for common business activities | Washington Department of Revenue

The following is a list of common business activities and which tax classifications to use on the Excise Tax Return. It provides general guidelines, not specific reporting instructions.

If you conduct multiple business activities, it may be necessary to report under more than one tax classification. Specific activities, such as cigarette sales, may also be subject to other taxes.

If you have questions, contact us or visit your local Revenue office.

Business Activity	Tax Classification	Rules/Laws
Business Activity Accounting, Bookkeeping, Tax Preparation	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Actuarial	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Advertising Agencies	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-218
Business Activity Amusement & Recreation Services	Tax Classification Retailing B&O, Retail Sales Tax, Service & Other Activities B&O	Rules/Laws WAC 458-20-183; RCW 82.04.050
Business Activity Appraisers	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Architects	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-170; 224
Business Activity Athletic Clubs	Tax Classification Retailing B&O, Retail Sales Tax, Service & Other Activities B&O	Rules/Laws WAC 458-20-183; ETA 3098; ETA 3104
Business Activity Attorneys	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-207
Business Activity Auto Repair	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-173; Auto Dealer Guide
Business Activity Beauty Salons/Barbers	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-138; 224; Beauticians Tax Guide
Business Activity Boat Washing & Detailing	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-173
Business Activity Business Consulting	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Car Washes (including self-service facilities) and Detailing Services	Tax Classification Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-173; 243
Business Activity Catering	Tax Classification Retailing B&O, Retail Sales Tax, Wholesaling B&O	Rules/Laws WAC 458-20-119; 124; Restaurant Guide; Special Notice: Personal Chefs
Business Activity Child Care	Tax Classification Child Care B&O	Rules/Laws WAC 458-20-167; Child Care Operators
Business Activity Collection Contract (without escrow)	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-156
Business Activity Commission Salespersons/Agents/Representatives	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-159; 224
Business Activity Computer Services	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O	Rules/Laws WAC 458-20-15501; 224
Business Activity Consumer Goods	Tax Classification Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax	Rules/Laws RCW 82.04.050
Business Activity Construction	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road Construction B&O, Government Contracting B&O	Rules/Laws WAC 458-20-170; 17001; 171; 172; 173; Construction Tax Guide
Business Activity Court Reporters	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Credit Bureau Services	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws RCW 82.04.050
Business Activity Data Processing	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-15503
Business Activity Dating, Escort Services	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws RCW 82.04.050
Business Activity Dental Labs	Tax Classification Manufacturing B&O, Wholesaling B&O	Rules/Laws WAC 458-20-151
Business Activity Dentists/Orthodontists	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-151
Business Activity Direct Sellers	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-224; 246; Direct Sellers/Multilevel Organizations Guide
Business Activity Design Services	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-224; RCW 82.04.050
Business Activity Disc Jockeys	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Dry Cleaners	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-165
Business Activity Engineers	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-170; 224
Business Activity Entertainers	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Escrow Services	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-156
Business Activity Farming for Hire	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-209; Agriculture Guide
Business Activity Games of Chance	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-131; Games, Gambling and Similar Income Guide
Business Activity Graphic Design	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-224; WAC 458-20-15503; RCW 82.04.050
Business Activity Grocery & Convenience Stores	Tax Classification Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-244; 243; Convenience Stores Guide
Business Activity Handyman Services	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-170; 173
Business Activity Horse Boarding	Tax Classification Service & Other Activities B&O	Rules/Laws Horse Industry Guide
Business Activity Hotels, Motels	Tax Classification Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/Motel, Service & Other Activities B&O	Rules/Laws WAC 458-20-118; 124; 166; Lodging Industry Guide
Business Activity Insurance Adjuster, Agent, Broker, Solicitor	Tax Classification Insurance Agent Commissions	Rules/Laws WAC 458-20-164; 163
Business Activity Internet Service Providers	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224; RCW 82.04.297
Business Activity Interpreters	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Janitorial	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-172
Business Activity Landscape/ Lawn Maintenance/Gardeners	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-226; RCW 82.04.050
Business Activity Laundry Services	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-165; 173
Business Activity Legal, Arbitration, & Mediation	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-207; 224
Business Activity Logging	Tax Classification Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O	Rules/Laws WAC 458-20-13501
Business Activity Mailing Bureaus	Tax Classification Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O	Rules/Laws WAC 458-20-141
Business Activity New Construction Cleanup	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-170; 172
Business Activity Newspaper Delivery/Sales	Tax Classification Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O	Rules/Laws WAC 458-20-180; 143
Business Activity Optometrists	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-150
Business Activity Painting	Tax Classification Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government Contracting B&O	Rules/Laws WAC 458-20-173; 170; 17001; Construction Tax Guide
Business Activity Personal Trainers	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-183; ETA 3104.
Business Activity Photographers	Tax Classification Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O; Royalties B&O	Rules/Laws WAC 458-20-140
Business Activity Physicians	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-138; 151; 18801
Business Activity Pressure Washing	Tax Classification Retailing B&O, Retail Sales Tax, Wholesaling B&O	Rules/Laws WAC 458-20-173; RCW 82.04.050
Business Activity Private Investigators	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Protective Services	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Remodeling	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-170
Business Activity Rental of Equipment with Operator	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-211; RCW 82.04.050; Construction Tax Guide
Business Activity Repair of Tangible Personal Property	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-173
Business Activity Restaurants	Tax Classification Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-119; 124; Restaurant Guide
Business Activity Ride Share/Food Delivery Drivers	Tax Classification Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax	Rules/Laws WAC 458-20-180
Business Activity Royalties	Tax Classification Royalties B&O	Rules/Laws RCW 82.04.2907
Business Activity Sales of Goods to US Government	Tax Classification Retailing B&O	Rules/Laws WAC 458-20-190; Tax Topic: How to document United States government purchases
Business Activity Sales to State/Local Government/Schools	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-189
Business Activity Secretarial/Clerical/Stenographers	Tax Classification Service & Other Activities B&O	Rules/Laws WAC 458-20-224
Business Activity Software	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-15502; RCW 82.04.215
Business Activity Tanning Salons	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws RCW 82.04.050; Beauticians Tax Guide
Business Activity Tattooing	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws RCW 82.04.050; Beauticians Tax Guide
Business Activity Taverns	Tax Classification Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other Activities B&O	Rules/Laws WAC 458-20-119; 124; 131; 243; Restaurants and Retailers of Prepared Food Guide
Business Activity Taxis	Tax Classification Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax	Rules/Laws WAC 458-20-180; 179
Business Activity Tour Operators	Tax Classification Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax	Rules/Laws RCW 82.04.260; WAC 458-20-183; 258
Business Activity Travel Agents	Tax Classification Travel Agent Commission/Tour Operators B&O	Rules/Laws WAC 458-20-258
Business Activity Trucking/Transportation	Tax Classification Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax	Rules/Laws WAC 458-20-180; 179; 193D
Business Activity Vending Machines	Tax Classification Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-243; 244
Business Activity Veterinarians	Tax Classification Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax	Rules/Laws WAC 458-20-222; 243; Veterinarians Guide
Business Activity Yard Maintenance	Tax Classification Wholesaling B&O, Retailing B&O, Retail Sales Tax	Rules/Laws WAC 458-20-226