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:
Businesses that manufacture wood biomass fuel are taxable under the Manufacturing Wood Biomass Fuel classification of the business and occupation (B&O) tax.
Businesses that manufacture wood biomass fuel must also report under either the Wholesaling B&O or Retailing B&O and Retail Sales tax classifications.
Businesses that manufacture wheat into flour, soybeans into soybean oil, sunflower seeds into sunflower oil, and canola into canola oil, meal or canola byproducts are taxable under the Manufacturing Wheat into Flour, Soybean & Canola Processing business and occupation (B&O) tax classification.
Businesses that manufacture or process for hire timber products, wood products, or mass timber products are taxable under either the Manufacturing of Timber or Wood Products or
Businesses that manufacture or process for hire solar energy systems that use photovoltaic modules or stirling converters are taxable at a preferential rate under the Manufacturing of Solar Energy business and occupation (B&O) tax classification.
Businesses that manufacture or process for hire semiconductor materials are taxable under the Manufacturers/Processors for Hire of Semiconductor Materials business and occupation (B&O) tax classification at a preferential rate.
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