Sales of fireworks by independent retailers are subject to retailing business and occupation (B&O) tax and retail sales tax. The sales tax rate is based on the location of the fireworks stand/store.
To be considered a fireworks retailer, the business must meet all the following criteria:
Fireworks display businesses have pyrotechnicians that are licensed to create fireworks displays for their customers. Often, pyrotechnicians provide, set up, and discharge fireworks for their customers as a fireworks display business.
Cities and organizations often hire pyrotechnicians as contractors to run firework displays during events.
Income from fireworks displays is subject to business and occupation (B&O) tax under the Service and Other Activities classification. Retail sales tax is not due on this income.
This guide discusses how fireworks sales by for-profit businesses, nonprofit organizations, and fireworks display businesses are taxable.
Travel agents and tour operators may earn money through fees, commissions, or both, for arranging travel, lodging, meals, or other similar services purchased by the customer.
A travel agent or tour operator may also earn other types of income not listed here that should be reported under other classifications.
Report under the Travel Agent/Tour Operator ($250,000 or less) classification.
Tax rate: 0.275%
Income earned from caring for children under 18 is generally taxed under the Child Care B&O tax classification. This includes no-show fees and charges for late pick-up. Child care is not considered a retail sale, so you do not need to collect sales tax.
Businesses that split or process dried peas are taxable under the Splitting/Processing of Dried Peas classification of the business and occupation (B&O) tax.
Businesses that split or process dried peas must also report their sales under either the Wholesaling or Retailing B&O tax classification.
Businesses that slaughter, break, or process perishable meat products and sell them at wholesale are taxable under the Slaughtering, Breaking, and Processing Perishable Meat classification of the business and occupation (B&O) tax. This classification includes both the manufacturing and the wholesaling activity.
Manufacturers registered with Washington may use a reseller permit when purchasing ingredients or components that physically enter into and become part of the new article or substance produced for sale.
Manufacturers not required to register with Washington may use either of the following exemption certificates when purchasing ingredients or components:
Businesses must pay retail sales or use tax on purchases of tangible personal property used in conducting their business activities and retail services. Examples of taxable purchases include, but are not limited to:
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