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Reusable bag fees
According to Department of Ecology regulations, retail establishments may only provide reusable film plastic carryout bags or recycled content paper carryout bags to a customer at the point of sale. Retailers may also sell durable reusable bags made of materials other than film plastic.
Charges for carry out bags
Retail establishments must charge customers for every carryout bag they provide or sell that is:
Youth camps
Day camps
Day camps offer youth a variety of supervised indoor and outdoor activities within a safe environment. Depending on the organization, these camps can be provided by the day, week, or month.
Generally, charges for day camps are subject to business and occupation (B&O) tax under the Service and Other Activities classification, and you do not have to collect sales tax. This includes day camps offered by nonprofit organizations or state or local government entities, as well as camps focused on individuals with disabilities or mental illness.
Purchases
Generally, you must pay retail sales or use tax on goods used to operate your business. Examples include, but are not limited to:
Property tax and leasehold excise tax
Personal property
Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:
Private preschools and kindergartens
Tuition
Nursery schools, preschools, and private kindergartens do not have to pay business and occupation (B&O) tax on income earned from caring for children under eight years old who are not in first grade or above.
You must include these amounts in gross income reported under the Child Care classification and then take an “Other” deduction with a description such as “Privately operated kindergartens, preschools, etc.”
You may not deduct amounts received for children eight years or older or enrolled in or above the first grade.
Day care monitors and resource and referral agencies
Day care monitors
Monitors of home day care operators work for sponsors under one or more federal nutrition programs for the US Department of Agriculture (USDA). The sponsors receive funds from the Office of the Superintendent of Public Instruction (OSPI), which works with the monitors to ensure all federal regulations are met.
Child welfare services
The Department of Social and Health Services (DSHS) contracts with multiple private providers to purchase various child welfare services. DSHS uses a lead-agency model when contracting for child welfare services. Under the lead-agency model, services may be provided directly by the lead agency or through subcontracts and agreements with service providers.
Real estate industry
This guide was created to help the real estate industry easily understand Washington state taxes that apply to their business activities. This guide is intended to provide general information on tax obligations and tax reporting instructions. The information does not replace or substitute Washington laws (RCW) or rules (WAC).
For more information or to get answers to specific questions, you may request a tax ruling.
Staging homes
Staging refers to making temporary changes to a home for purposes of showcasing the home or similar homes for sale. Staging generally includes arranging furniture and décor. Staging does not include making improvements to real property, such as painting walls, stenciling, wallpapering, etc.
