ITA

This publication is a guide to help those engaged in commercial fishing operations understand Washington taxes and how they apply to the industry. This guide applies only to commercial fishing operations.

For related guides, please see fishing charters and guided hunting and fishing trips

Updated October 2024

Contents

In Washington state, certain federally recognized tribes and their members have tribal fishing, hunting, and gathering rights. Gross income directly derived from activities related to treaty fishing rights is not subject to state tax.

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:

This guide was created to help people who own or work at convenience stores and gas stations more easily understand the Washington State taxes that apply to their business activities. Please remember that state laws change on a regular basis and this guide may not reflect all changes that occur.

Bakery items: These include bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.

Registration & UBI number

Generally, every person conducting business in Washington must register with the state through the Business Licensing Service. Once registered, the business owner receives a nine-digit unified business identifier (UBI) number. Generally, this number is also the Department’s account ID.

Collecting retail sales tax from customers

Retail sales tax must be collected on many items sold by convenience stores and gas stations. Following is a list of commonly sold items on which sales tax must be collected: (This list is not all inclusive.)

• Air and water for vehicle use (coin operated)

  • Retail sales tax is collected on the machine receipts when the equipment is owned by the convenience store and/or gas station owner. The gross income is also reported under the retailing B&O tax classification.

Retailers should ask themselves the following questions to determine when an item is considered “prepared food” and subject to retail sales tax.

Reporting retail sales tax on the Excise Tax Return

Items sold at retail are reported on the retailing and the retail sales tax lines of the excise tax return. The gross amount of the sale, not including sales tax, is reported on the return.

The gross amount reported under the retailing and retail sales tax lines must be the same. The deduction amount may differ.