The enhanced food fish tax (EFFT) is an excise tax on the first commercial possessor of certain fish within Washington. The tax is based on the value of the fish when first landed. This tax also applies to byproducts and parts of seafood.
Businesses must understand Washington's business tax system and general application of Business and Occupation (B&O) tax classifications, retail sales tax, and use tax to properly report tax. This publication is a guide to help those engaged in construction activities determine their state tax liability.
For more information or answers to any questions about Washington excise taxes, please contact us.
Public road construction is the activity of building roads, streets, sidewalks, etc., owned by cities, counties, or political subdivisions of the state or the United States which are primarily used for foot or vehicular traffic. Both prime and subcontractors engaging in these activities are subject to public road construction B&O tax. Public road contractors do not collect retail sales tax.
This guide explains how Washington’s excise taxes apply to podiatric physicians.
The information in this guide is current at the time of publication. Please remember state tax law changes on a regular basis.
For additional information or answers to any questions on Washington excise tax, please contact the Department of Revenue.
Updated June 2012
Business and Occupation (B&O) Tax: The B&O tax applies to the gross amount received from conducting business in Washington. Under the B&O tax, there are many different tax reporting classifications. Each classification corresponds to a different type of business activity and has its own tax rate. Businesses report their income under the tax classification that matches their business activity, such as retail sales, wholesale sales and professional services.
The B&O tax is a gross receipts tax, assessed against an entity for conducting business in Washington. It applies to the gross income of the business. This means no deduction is allowed for labor, materials, taxes or other costs of doing business.
The appropriate B&O tax classification depends on the business activity. Different tax classifications have different tax rates. Businesses performing more than one activity may be subject to tax under more than one B&O tax classification.
Income received from the following activities performed by a podiatric physician is subject to the service and other activities B&O tax classification:
All sales of personal goods or charges for retail services to a consumer are subject to retail sales tax and are taxable under the retailing B&O tax classification.
Podiatric physicians must pay retail sales tax on items purchased for their own use, unless the purchase is tax exempt (e.g., prosthetics and prescription drugs). When items are used/consumed in providing medical services to patients, the doctor is considered the end user, not the patient.
Use tax is a tax imposed on the use of personal or medical goods in Washington when the goods were acquired without paying sales tax. It is computed at the same rate as the sales tax. Unless specifically exempt by law, all personal goods purchased or used in this state are subject to either the sales tax or use tax, but not both, regardless of where or from whom the property is purchased.
There are many instances where sales tax may not be collected by the seller. In those cases, including the examples listed below, the purchaser must pay use tax directly to the state.
Skip to main content
