Gross income from providing DJ services is subject to business and occupation (B&O) tax under the Service and Other Activities classification. This is because DJs are hired for their skills and abilities as an entertainer. DJs do not have to collect retail sales tax on their services. Income subject to the Service and Other Activities classification is considered apportionable income.
DJs may bring their own equipment, or they may use equipment provided by their customers.
Income from tanning services is taxable under the Retailing business and occupation (B&O) tax classification, and you must collect sales tax. Examples of tanning services include:
You are considered the consumer of any items used in providing the tanning service.
RCW 82.04.050 Sale at retail, retail sale
Income from medical spa services is taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax. Examples of these services include:
Income from day spa services is generally taxable under the Service and Other Activities business and occupation (B&O) tax classification. However, some services, such as steam rooms or Turkish baths are subject to Retailing B&O tax, and you must collect retail sales tax.
In Washington, the tax treatment of selling a used park model trailer generally depends on whether it is permanently attached to the land it sits on.
This guide is intended to help those providing child care services understand how Washington’s taxes apply to their business activities. Please contact the Department of Children, Youth, and Families for questions or information about your child care provider license.
Amounts received by an individual from a corporation for serving as a member of that corporation’s board of directors (director fees) are subject to the B&O tax. Corporate directors, while acting in that capacity, are not considered employees of the corporation whose board they serve on.
All compensation received, in any form, for services rendered as a corporate director is subject to service and other activities B&O tax including, but not limited to:
It is common in Washington for irrigation districts to operate facilities owned by the Bureau of Reclamation (BOR), an agency of the US government. Does this relationship mean irrigation districts are exempt from sales and use tax on their purchases?
The department has determined that irrigation districts are not an instrumentality of the US government. Therefore, they do not qualify for a broad sales and use tax exemption for purchases made by the US government.
Purchases made by foreign diplomats are generally exempt from retail sales tax if they use a valid Diplomatic Tax Exemption Card.
The U.S. Department of State issues Diplomatic Tax Exemption Cards. These cards allow cardholders to make certain purchases in the United States free from sales tax and other taxes imposed on the purchaser.
The cards have one of four distinct images of animals native to North America to indicate the level of tax exemption authorized by a particular Diplomatic Tax Exemption Card.
Specialized or non-repetitive cleaning services are considered a retail sale. They are subject to Retailing business and occupation (B&O) tax and you must collect retail sales tax.
Examples include:
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