Income is often reported under the wrong tax classification on the excise tax return.
Hospital income is subject to different tax classifications, depending on the:
To report your income correctly, become familiar with the common tax classifications for hospitals:
Hospitals often overlook uncashed checks and do not report them as unclaimed property.
When a hospital issues a high volume of checks, uncashed checks are sometimes missed. Unclaimed property can become "buried" in your outstanding check report because:
Hospitals do not understand what is covered under the nonprofit property tax exemption.
Hospitals are typically the most complex nonprofit property tax exemption. The exemption includes:
The Indian Tax Guide was created to assist persons engaging in activities within Indian country or with Indian tribes or tribal members. The information contained in this guide provides guidance for activities such as the sales of tangible personal property or retail services, and treaty fishery activity or the exercise of other treaty rights.
What are recyclable or salvaged materials?
Materials that are economically viable for further use and that are not delivered to a landfill or other disposal site as solid waste.
Are charges for collecting recyclable/salvaged goods subject to the solid waste collection tax?
No. Charges for the collection of recyclable materials are not subject to the solid waste collection tax.
How are recycling/salvage businesses taxed?
The following taxes apply:
These three examples show how taxes apply to solid waste, recycling or salvage collection and haul away.
This guide will assist the staffing industry in determining how to report their gross income and when to collect state and local retail sales tax. For additional information or answers to questions about Washington excise taxes, please contact us.
Updated March 2020
Indian: A person on the tribal rolls of an Indian tribe. A person on the tribal rolls is also known as an "enrolled member" or a "member" or an "enrolled person" or an "enrollee" or a "tribal member."
Indian country: has the same meaning as given in 18 U.S.C. 1151 and means:
The staffing industry provides workers who perform a variety of business activities, including services such as construction, customer software design and implementation, manufacturing and light industrial activities, other skilled and unskilled labor, clerical, and other professional services.
A worker provided by a staffing business may be required to engage in several different activities while on the same job that by themselves are subject to tax under different B&O tax classifications. Generally, the Department of Revenue will allow the income to be reported based on the predominant activity. "Predominant activity" will be considered to apply where for any given charge, more than 50 percent of the time is spent working in one tax classified activity, and the billing is not segregated with respect to the minor activity.
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