Many businesses and organizations offer entertainment in the form of games. The business or organization may own the games or receive commission for allowing the games to be placed on their property.
Commissions: Income for allowing the placement of vending machines or games is subject to B&O tax under the Service and Other Activities classification.
Farmworker housing: Year-round or seasonal housing for agricultural employees provided by one of the following:
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:
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