Effective January 1, 2016, HB 1550 provides that all charges for the use of an “athletic or fitness facility” are retail sales, subject to retail sales tax and retailing business and occupation (B&O) tax.
An “athletic or fitness facility” is defined as:
It depends. Whether sales tax is due on parking fees is based on:
Parking fees for hourly parking in garages or parking lots are subject to sales tax. It makes no difference whether the parking structure is owned by the local government or a private company. It also makes no difference whether the lot is attended or unattended.
Job Corps operators and service providers are exempt from Washington state excise taxes on activities related to the operation of a Job Corps center and on services provided to a Job Corps center.
Job Corps operators and service providers are subject to business and occupation (B&O) tax, retail sales tax, and use tax on their business activities that are not from the operation of a Job Corps center, or services provided to a Job Corps center, unless another tax exemption applies.
Persons who lease tangible personal property and are charged property tax by the leasing company must pay retail sales tax on the total rental charge, including the amount due for property tax. The total rental charge is also subject to retailing business and occupation (B&O) tax.
Barter transactions are considered income for tax reporting purposes and are subject to business and occupation (B&O) tax and retail sales tax, if appropriate. The measure of tax on a barter transaction is the value of goods or services ‘actually received or accrued’ in lieu of any monetary payment for such goods or services.
Caterers must pay retail sales tax on certain items they use in the course of providing catering services. This is true even though some items may be listed separately on the customer’s invoice as “rentals.”
Generally, purchases that will be used exclusively for rental are considered purchases for resale and exempt from retail sales tax. This is also true for items rented or leased exclusively for resale.
A: Yes. Both the interior and exterior window washing are considered to be janitorial services when they are not part of a special clean up job such as clean up after construction. Therefore, retail sales tax is not collected on the charges for washing windows. The contractor owes B&O tax under the Service and Other Activities classification on the gross income from these services. WAC 458-20-172 provides:
Hearing aid batteries (and hearing aids) are exempt from retail sales tax when they are prescribed by a person licensed to prescribe, fit, or furnish prosthetic devices and their components and sold by a licensed seller.
A home warranty is a contract between a homeowner and a home warranty company that covers the repair or replacement of covered systems and appliances if they break down due to normal wear and tear. Generally, the homeowner pays a monthly or annual fee for the warranty and may pay a service fee to the technician and/or a deductible.
Home warranties that cover real property (property that is affixed to the home) may include:
When a business contracts to perform cleanup on foreclosed properties for consumers (e.g., for banks, realtors, or investors), they often provide a combination of services for either an agreed-upon lump sum price or an amount to be based on the actual time spent cleaning up the property. These services are considered special cleanup jobs and may include, but are not limited to:
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