Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Concession fee on duty-free sales

What is the concession fee?

A concession fee is a 10% fee on the gross proceeds of sales of merchandise by duty-free sales enterprises. It is separate from and in addition to B&O tax and any other applicable taxes and fees associated with operating a duty-free sales enterprise in Washington.

What is a duty-free sales enterprise?

A duty-free sales enterprise means a person that sells, for use outside the customs territory, duty-free merchandise that is delivered from a bonded warehouse to an airport or other exit point for exportation by, or on behalf of, individuals departing from the customs territory.

How do I pay the fee?

You will report the fee on your excise tax return under the Concession Fee on Duty-Free Sales Enterprises classification.

What are the funds used for?

50% will be deposited into the statewide tourism marketing account. 50% will be deposited into the sustainable aviation fuel account.