TPS-TIE

연방, 주 및 지역 단위의 기관은  국가 및/또는 주에서 선포된 비상사태의 피해를 완화하기 위해 사업체에 재정 지원을 제공합니다.

2020년 2월 29일부터 시작하여 Washington 주에서는 특정 재정 지원이 세금에서 면제됩니다. 이러한 자금을 받는 사업체는 아래에 설명된 보조금에 대한 법인세(Business & occupation tax, B&O tax), 소매 판매세 또는 공과금을 신고하거나 납부할 필요가 없습니다.

Агентства на федеральном уровне, уровне штата и на местном уровне предоставляют  финансовую помощь компаниям, чтобы уменьшить последствия чрезвычайного положения, объявленного на национальном уровне и/или уровне штата.

С 29 февраля 2020 года определенная финансовая помощь освобождается от уплаты налогов в штате Вашингтон. Компаниям, получающим эти средства, не нужно отчитываться или платить налог на предпринимательство и профессию (business & occupation tax, B&O), налог с розничных продаж или налог на коммунальные услуги по грантам, описанным ниже.

Las agencias federales, estatales y locales proporcionan ayuda financiera a las empresas para reducir el impacto de la declaración de estados de emergencia a nivel nacional o estatal.

Sales tax

Businesses that sell retail products or provide retail services in Washington must collect sales tax from their customer. The sales tax must be submitted to the Department of Revenue, even if it is not collected.

Sales tax is made up of the state rate (6.5%) and the local sales tax rate. The local sales tax rate varies depending on the location of the sale.

A casual or isolated sale is made by a person who does not engage in selling the type of property involved in its regular course of business.

Sales that are routine or continuous are not casual or isolated sales. Routine or continuous sales are considered part of a person’s regular course of business, even if the property involved is not sold on a frequent basis.

Below are summaries of tax-related bills passed by the legislature and signed into law by Gov. Inslee during the 2023 legislative session.