Veterinarians must collect retail sales tax on certain sales of tangible personal property and remit the tax to the state along with their B&O taxes. The retail sales tax is a tax on the consumer or user of tangible personal property and retail services in Washington.
Amounts derived from veterinary services performed outside Washington subject to the Service and Other Activities classification may be apportioned to other states if the business meets certain criteria. For more information, see our Apportionment guide.
In addition to understanding when to collect Washington's retail sales tax, veterinarians must also understand when they must pay retail sales tax, use tax, or deferred sales tax. The terms "sales tax," "use tax," and "deferred sales tax" are frequently used interchangeably. Although the rates are the same, the application of each tax differs according to the circumstances of sale. Veterinarians making purchases for use as a consumer without payment of Washington's retail sales tax must know when to report and pay use tax or deferred sales tax.
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
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