Auto businesses performing more than one activity may be subject to tax under one or more B&O tax classifications. Different tax classifications with different rates apply for the various business activities.
This information was written to help auto dealers understand their tax obligation in the state of Washington.
Updated July 2020
Washington is one of the top wine producing states in the nation. In addition to selling wine, many other business activities fall under the wine industry umbrella, including farming, horticultural services, manufacturing, wholesaling, and retail sales, to name a few.
The term “Spirit, Beer and Wine Lounge” (Lounge) as defined by the Liquor and Cannabis Board, means any establishment licensed to sell beer, wine and spirits. Nonalcoholic beverages and food may also be sold at these establishments. Minors may be allowed in these establishments provided they meet requirements set forth by the Liquor and Cannabis Board.
Landscaping guide - Español (pdf)
For this publication, landscaping and horticultural services include:
The purpose of this information is to help school districts understand Washington's excise taxes. For additional information or answers to any questions about Washington excise taxes, please contact us.
Updated August 2012
Updated April 2020
This guide is for independent medical clinics not operated by a hospital or under a hospital's license.
For medical clinics operated by a hospital or under a hospital’s license, visit our Hospital guide.
July 10, 2017
If you are considering a voted levy, then you have already:
When you determine a potential levy is beyond the statutory limits or not subject to limitation and adopt your resolution/ordinance, you are ready to propose a ballot measure for a tax increase.
As of January, 1, 2016, the following horseback riding charges apply:
You owe B&O tax under the Retailing classification and must collect sales tax on horseback riding charges. This includes guided rides where the seller furnishes the horse to the buyer. You can find this tax under the Retailing classification on your excise tax return.
You owe B&O tax under the Service and Other Activities classification (not sales tax) on income you get from:
Video production businesses typically provide a variety of services, such as production services of motion picture or videography (you can see definitions at the end of this page).
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