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Spirits sales
What are spirits?
Spirits are:
TPS-TIE
Recreational services at a glance
The following information is effective January 1, 2016, except where noted.
HB 1550, Chapter 169, Laws of 2015, simplifies the taxation of “amusement and recreation activities.” Some recreational business activities were moved out of the definition of retail sale and into the service and other activities B&O tax classification. Some recreational business activities remained taxable under the same tax classification.
Chemicals used to treat drinking water
Can a reseller permit be used to purchase chemicals to treat drinking water?
A water distribution business may use a reseller permit to purchase water treatment chemicals or other ingredients only when the chemicals become part of the final product (i.e. purified water).
Purchase and use of vessels by nonresidents
The state of Washington encourages nonresidents to visit Washington aboard their vessels in order to explore our unique waterways, scenic vistas and wonderful hospitality.
This publication contains useful information outlining registration and tax requirements for non-business use of vessels in this state by nonresidents so that they can plan their visits accordingly.
Nonresident (out-of-state) businesses may owe use tax on vehicles
When is use tax due on vehicles brought into Washington by nonresident businesses?
Nonresident businesses may owe use tax on vehicles used in Washington for nontransitory business purposes, even if those vehicles are registered and primarily located outside of Washington. Nontransitory business activities include:
Digital products including digital goods
What digital products are subject to tax?
Sales or use tax apply to all digital products, regardless of how they are accessed (downloaded, streamed, subscription service, networking, etc.). (See exclusions from the definitions and exemptions from retail sales and use tax below)
Digital products subject to sales or use tax include:
Domain name registration services
Domain name registration services are generally subject to retail sales tax or use tax because they are sales of digital automated services.
The Domain Name System helps users find their way around the Internet by assigning a domain name for them to type in, instead of using the IP (Internet Protocol) address.
Volkswagen and Audi diesel vehicle settlement
State law does not allow for the Department of Revenue to provide direct sales tax refunds to consumers in the context of class action settlements such as the one referenced below. If you have questions about the settlement compensation, you should contact the attorneys who negotiated the agreement or the Federal Trade Commission:
Bakery items - Which type of baked goods are sales tax exempt?
Prepared food is generally subject to retail sales tax, however, the law provides an exception for bakery items.
Bakery items are exempt from retail sales tax unless the seller provides the buyer with an eating utensil, or if prepared food is more than 75% of the business' total food sales.
Questions and answers for roll-your-own
1. How much tax is applied to a pack (20) or a carton (200) of cigarettes?
There is $3.025 tax on 20 cigarettes; $30.25 on 200 cigarettes.
2. What do the stamps cost?
Cigarette retailers purchase stamps at face value minus:
