OLYMPIA, Wash. – Aug. 6, 2020 – Business owners in Washington have many responsibilities, including knowing which taxes they must report. To help reach more businesses statewide, the Washington State Department of Revenue (Revenue) will host a free live webinar for new and small business owners on Aug. 20. In offering these live webinars, Revenue aims to make it easier for small businesses to participate.
Crowdfunding is a term that describes the act of facilitating the collection and distribution of money to support projects that are created by other people, businesses or organizations. Project creators often use a third party website to solicit monetary contributions from the public. The project creator typically receives the contributions only after the project’s funding goal has been met.
The Department of Revenue offers a variety of services to help you understand your Washington State tax obligations and file your returns correctly:
Telephone Information Center: To get answers to your general tax questions and for assistance in filing your returns, please call our Telephone Information Center at 360-705-6705.
Automobile dealers often sell vehicles at cost to other dealers so that the "receiving" dealer can fill an existing order. These sales are generally referred to as "accommodation sales."
The Hazardous Substance Tax (HST) is a tax on the possession of hazardous substances in Washington. The tax is imposed on the first possessor of the hazardous substance in Washington and is paid directly to the department.
HST applies to many pesticides, petroleum products, and chemicals used in the agriculture and farming industry.
Sales of insects: The sale of insects such as leaf-cutter bees for the purpose of pollination to a farmer is subject to the wholesaling B&O tax.
B&O tax does not apply to any business of any bona fide agricultural fair, if no part of the net earnings benefits any stockholder or member of the association conducting the agricultural fair. Any amount paid for admission to any exhibit, grandstand, entertainment, or other feature conducted within the fairgrounds by others is subject to B&O tax, except as otherwise provided by law.
References: RCW 82.04.335
The following discussion provides tax reporting responsibilities to businesses selling goods to farmers.
When making tax-exempt purchases, buyers must provide an appropriate exemption certificate, properly completed, to the seller. The seller is required to keep the certificate on file for a period of five years. For more information on documenting sales tax exemptions please see the Department's Retail Sales Tax Exemption Documentation Matrix.
Automobile manufacturers or distributors will often assign vehicles to their employee representatives for demonstration purposes, sales solicitation, and personal use in the state.
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