TPS-TIE

Carbonated beverage syrup (syrup) is a thickened liquid added to carbonated water to produce a flavored carbonated drink. 

Examples of carbonated drinks made with syrup include, but are not limited to:

Generally, advertising agencies (ad agencies) aren’t allowed an exclusion from gross income for advances and reimbursements from clients.

The gross income that ad agencies receive for advertising services is typically subject to business and occupation (B&O) tax under the service and other activities classification. Gross income can include, but is not limited to:

Washington law requires sellers to separately state the amount of retail sales tax due on customer sales slips, contracts, invoices, or other sales documents. If the seller’s invoice does not itemize retail sales tax, the department will assume that sales tax was not paid.

Many real estate brokers hire sign post businesses to setup and take down the signs on properties offered for sale. The broker typically owns their “for sale” signs, while the sign post business owns the post on which the broker’s sign will hang. The sign post business will dig a hole in the ground, temporarily install a post, and hang the broker’s sign on the post. Once the property is sold or the listing contract expires, the sign post business will remove the post and sign, and backfill the hole.

Sellers can incur costs (expenses) on the sale of a good or when providing a service to a customer. This can include costs for:

• Materials.
• Labor.
• Delivery.
• Travel.
• Interest.

Sellers may choose to request a cost reimbursement from the customer or include the costs to cover expenses in the selling price.

Leases or rentals of real estate are not subject to business and occupation (B&O) tax or retail sales tax. However, income earned from providing a license to use real property is subject to B&O tax and may be subject to retail sales tax.

Rental or lease

A rental or lease of real estate conveys an interest in a designated area of real property. For an activity to be an exempt rental of real estate, all five elements must be present:

Generally, if you receive amounts from settlements or insurance proceeds as a result of engaging in a specific business activity, it is subject to business and occupation (B&O)  tax and, in some cases, retail sales tax. Examples include:

The following information is intended to provide guidance on the taxability of fitness and recreational activities that occur at facilities operated by municipal corporations (such as a city, county, town or other local government entity). Often, these activities occur at facilities known as community centers.

What is use tax?

Use tax applies to items being used in Washington where sales tax has not been paid. It applies to both businesses and individuals. The tax is due when the item is first used in the state, and the tax rate is the same as the sales tax rate where the item is being used.

Use tax must be paid by each new owner of the item and is calculated on the value of the item, which is generally the purchase price.

When is use tax due?

Use tax is due on:

When buying the assets of a business, some are subject to sales or use tax, while others are not.

Items subject to retail sales tax

The following items (tangible personal property) are subject to sales tax: