This article clarifies the taxability of income received by nonprofit animal rescue organizations from pet adoption fees, donations, sales, and fundraising activities. It doesn't address the sales of pets by animal breeders, pet stores, or other businesses.
Eligible Apiarist: Means a person who does all of the following:
Business and occupation (B&O) tax is based upon the specific activity. Below are some typical activities performed by apiarists and the tax application for such activities.
Income from providing bee pollination services to a “farmer” by an eligible apiarist is exempt from business and occupation (B&O) tax. If you are an eligible apiarist and your business only provides pollination services to farmers, then you are not required to register with the Department of Revenue.
Purchases of honey bees by an eligible apiarist are not subject to sales tax if the apiarist provides the vendor with a completed Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions.
With the passing of recent legislation (Engrossed Substitute Senate Bill 6057) the department received several questions on how this new law applies to beekeepers. Below is a representative list of those questions and our answers.
Persons who are beekeepers, but who do not meet the definition of “eligible apiarist” should contact the department for tax guidance.
If you have questions, please call us at 360-705-6705; or email us for a tax ruling at: rulings@dor.wa.gov.
Updated November 2016
This tax guide helps owners and independent drivers of taxicabs (and limousines) understand how Washington’s retail sales tax, business and occupation (B&O) tax, and public utility tax apply to their activities. This guide covers the taxability of income from:
The rental or lease income received by a taxicab owner from an independent driver for use of the taxicab is subject to retailing B&O tax.
Income received by taxicab drivers (and taxicab owners operating their own taxicabs) for transporting passengers or property is subject to the public utility tax (PUT) under either the motor or urban transportation classifications. These classifications are defined in RCW 82.16.010 and outlined below.
Income received from miscellaneous fees (e.g., fuel surcharge, extra bag fee, additional passenger fee, airport fees, etc.) is subject to the PUT in the same manner as the fare income described above. Charges for these miscellaneous fees are not subject to retail sales tax.
Amounts received as voluntary tips are not subject to Washington’s taxes. However, if the tip is required or mandatory, it is subject to PUT tax as previously explained. Examples of required or mandatory tips include:
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