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:
Generally, businesses that process for hire are taxable under the Processing for Hire business and occupation (B&O) tax classification upon the total charge made for those services, including any charge for materials they furnish.
Businesses reporting under processing for hire do not have to report under the Wholesaling or Retailing B&O tax classifications.
For filing periods ending before January 1, 2024, businesses that print and/or publish newspapers are generally taxable under the Publication of Newspapers business and occupation (B&O) tax classification at a preferential rate.
Businesses that print and/or publish magazines, periodicals, and other printed materials are generally taxable under the Printing and Publishing business and occupation (B&O) tax classification.
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:
When a business performs more than one taxable activity for the same product, it may take an MATC so tax is not paid twice on the same amount. This credit applies to Washington’s business and occupation (B&O) tax (internal) and gross receipts taxes paid to other states (external). Both the internal and the external MATC are subject to the following requirements:
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