TPS-TIE

The High Technology Sales and Use Tax Deferral Program expired January 1, 2015 (Chapter 82.63 RCW).

Businesses that hold approved certificates under this program must begin ‘meaningful construction’ no later than December 31, 2019 (five years from the date the program expired). If the business does not begin meaningful construction by December 31, 2019, the deferral certificates become invalid and businesses will immediately owe any deferred taxes.

This content clarifies when stand-alone swimming facilities are required to collect sales tax. 

Note: We do not consider stand-alone swimming facilities to be athletic or fitness facilities. The content we describe here only applies to stand-alone swimming facilities (city pools, private pool facilities, etc.); this content does not apply to swimming pools at athletic or fitness facilities (AFF).

What is Financial Accounting Standards Board (FASB) Topic 606?

FASB Topic 606 establishes the principles of when and/or how a business that reports under generally accepted accounting principles (GAAP), recognizes its revenue for financial reporting purposes. 

Income from medical tattoo services is reported under the service and other activities business and occupation (B&O) tax classification. Charges for medical tattoo services are not subject to retailing B&O or retail sales tax.

What is medical tattooing?

Medical tattooing is used to minimize scarring, or to visually replace a removed body feature, resulting from a medical procedure. Medical tattooing is commonly used after reconstructive breast surgery, or to replace lost skin pigmentation in individuals with vitiligo.

A bus lift vendor is not required to collect retail sales tax when both of the following activities take place:

The city of Seattle imposes a sweetened beverage tax on certain beverage products distributed within the city.

The following is a brief summary of the tax-related bills passed by the Legislature and signed into law by Gov. Inslee during the 2018 legislative session:

Sales tax does not apply to single use glucose monitoring sensors that are prescribed by a licensed health care provider.

Glucose monitoring sensors contain a coating of an enzyme that reacts with the user’s blood to diagnose glucose levels. The user must replace the disposable sensors every 2-3 days once the drug runs out.
 
Therefore, these sensors qualify for the sales tax exemption available to “Disposable medical devices used to deliver prescription drugs.” 

References

Does sales tax apply on separate cell phone data charges?  

No. Sales tax does not apply to separate charges for cell phone data. These charges are exempt from sales tax as charges for internet access.

The seller owes service and other activities business and occupation (B&O) tax on this income.

Example

A cell phone provider charges a flat $50 fee per month for bundled telecommunication and internet services. The services include:

Grocery stores often contract with other businesses and allow them to prepare and sell food on their premises.

How to report sales if you are a food vendor

B&O tax

Report your gross sales, including amounts the grocery store withheld, under the retailing business and occupation (B&O) tax classification. You may qualify for the small business B&O tax credit, which can reduce all or some of your B&O tax liability.