Individual fishing quotas (IFQs) are a type of “catch share” regulated by the U.S. government. They are permits to harvest specific quantities of fish or shellfish.
IFQ permits held for exclusive use by a person, are intangible rights. There are two different business and occupation (B&O) tax treatments for IFQs depending on whether they are leased or sold.
Aviation or aircraft fuel is subject to various taxes from the time the crude oil is brought into this state to be refined to the time it is sold to a consumer for use in aircraft. There are two common aircraft fuels sold in Washington:
Both fuel types are taxed the same way. However, the calculation of the selling price subject to tax depends on the nature of the sale, as described below.
This article discusses the taxability of the special cleanup jobs referred to herein as “construction cleanup.” Construction cleanup generally occurs after major construction or remodel of a building is complete and before the premises are occupied. Construction cleanup is considered to be the final phase of construction. The recurring cleanup services that take place after construction cleanup has been performed generally fall within the definition of “janitorial services.”
Furnishings and amenities purchased for hotel guest rooms are subject to sales tax (or use tax). RCW 82.08.020, 82.04.050; WAC 458-20-166 (See Mayflower Park Hotel, Inc. v. Dep't of Revenue, 123 Wn. App. 628, 98 P .3d 534 (2004)) .
alarm clock radios
Businesses may add surcharge(s) to invoices to cover expenses such as tariffs, fuel costs, or credit card processing fees. Surcharge(s) added to cover business costs are generally subject to tax.
A tariff is a tax on products made in other countries, paid by the business that brings those products into the United States. It is also known as a customs duty, duty rate, or import fee.
A drop shipment occurs when a customer orders an item from a seller who does not have the item in stock. The seller then orders the item from another business and has that business deliver the item directly to the customer.
For example, a customer purchases an item from an online furniture store called Furniture Four, but the item is not in stock. Furniture Four arranges for its wholesale vendor, Chair Maker, to “drop ship” the item by directly shipping it to the customer.
Crowdfunding is a way to raise money for a certain project. This process usually takes place online and can reach a large group of people. Individuals or small businesses can set financial goals for each project. Generally, the fundraising goal must be met to collect any money.
Crowdfunding participants include:
No. As a Washington resident, you owe cigarette tax if you purchase, possess, or distribute untaxed cigarettes in this state.
This article discusses activities of nonprofit animal rescue organizations. It does not address the sales of pets by animal breeders, pet stores, or other businesses. For information regarding these sales, see our Dog Breeders tax guide.
Roll-your-own (RYO) cigarettes are subject to cigarette tax when produced by a commercial cigarette-making machine. RYO retailers are required to use only commercial RYO machines that have secure metering devices.
Sales of RYO cigarettes are subject to retail sales tax in addition to the cigarette tax. Retailers must also report and pay retailing business and occupation (B&O) tax.
Retailers must:
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