TPS-TIE

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)) .

"Furnishings" may include:

What is a drop shipment?

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.

No. As a Washington resident, you owe cigarette tax if you purchase, possess, or distribute untaxed cigarettes in this state.

How does tax apply to games and gambling?

Many businesses and organizations offer entertainment in the form of games. The business or organization may own the games or receive commission for allowing the games to be placed on their property.

Commissions: Income for allowing the placement of vending machines or games is subject to B&O tax under the Service and Other Activities classification.