You may need to manufacture special equipment that you then use to manufacture another product for sale. When you manufacture items for your own use (commercial or industrial use), taxes are applied unless you qualify for the manufacturer's sales/use tax exemption for machinery and equipment (M&E).
The business and occupation (B&O) tax is the seller’s responsibility and should be included as part of their overhead when setting the sales price for their products or services. The B&O tax is not collected from customers – it is paid by the individual or business who is conducting business activity in Washington state.
Grant income is generally subject to tax. Grant income that is reportable on your excise tax return includes income received to prepare studies, white papers, reports, or other services or goods. The tax classification is based on what goods and/or services you will provide.
Businesses receiving packages in Washington near the Canadian border sometimes provide Washington shipping addresses for Canadian residents.
These businesses accept and store shipments for Canadian residents that buy products from sellers in the United States. This service allows Canadian shoppers to avoid international shipping costs and lengthy waits at customs. The Canadian residents pick up the products from the businesses receiving the packages in Washington and take them across the border.
Many cities impose a local Business & Occupation (B&O) tax. This tax is in addition to the B&O tax imposed by the state of Washington. The Department of Revenue does not administer or collect local B&O taxes.
Medical equipment includes both durable medical equipment and mobility enhancing equipment.
Durable medical equipment is equipment that withstands repeated use to serve a medical purpose. It includes the equipment itself as well as replacement parts and repairs to the equipment. Examples of durable medical equipment include:
Certain money management arrangements offered by parent corporations do not create a taxable activity. However, fees for services provided may be taxable.
Centralized money management generally involves a parent company that provides daily funding for its operating subsidiaries. At the start of the day, the parent company transfers operating funds to the subsidiary. Then at the end of the day, the funds are transferred back to the parent company’s accounts.
An estate sale is a sale or auction of someone’s tangible personal property. The person may have recently died, or the person may be living and needs to sell items before moving. The property is usually a collection of household goods such as furniture, jewelry, clothing, etc.
You are an estate seller if you sell tangible personal property on behalf of a person or a person’s estate. You may sell the property in the property owner’s name (consignment sale) or in your own name.
A customs broker clears items (or goods) through customs when the items cross international borders. A customs broker:
Paper currency sold for any purpose other than legal tender is a sale of tangible personal property. The sale is subject to either wholesaling or retailing business and occupation (B&O) tax. When retailing B&O tax applies, retail sales tax also applies on the gross selling price, including the face value.
Paper currency sold or exchanged as legal tender is exempt from retailing B&O tax and retail sales tax.
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