Skip to main content
Farmworker housing sales and use tax exemptions
Intended audience: Agricultural industry.
Starting October 1, 2021, the farmworker housing sales and use tax exemption for costs related to building or maintaining farmworker housing will be expanded.
TPS-TIE
Online instructional classes
Are online instructional classes subject to sales tax?
Live online classes that allow for real-time participation and interaction between the presenter and the participants are not subject to retail sales tax. The gross income generated from this type of business activity is subject to business and occupation (B&O) tax under the service and other activities classification.
Dog waste pick up services
Dog waste pick-up services that are limited to the removal of waste from the surface of real property (e.g. lawns, yards, etc.) are subject to business and occupation (B&O) tax under the service and other activities classification.
Although dog waste pick-up activities may involve a yard, such services alone do not constitute landscaping services. For this reason, such activities are not considered a retail service and are not subject to retail sales tax.
Dog waste pick-up combined with landscaping activities
Convention and trade center tax
The convention and trade center tax is a tax the consumer pays for lodging on stays less than 30 days at lodging businesses in King County.
Lodging - transient (short-term)
Businesses providing transient lodging are taxable under the Retailing business and occupation (B&O) tax classification and they must collect sales tax on gross income from lodging sales. Transient means any guest, resident, or other occupant you provide lodging services to for less than one month or less than 30 days in a row, if the rental period does not start on the first day of the month.
Other income
If your business earns income from personal or professional services or activities that have not been specifically classified by statute, you may be subject to B&O tax under the service and other activities classification.
Examples of income subject to the Service and Other Activities B&O tax include:
Parking and business improvement area special assessments
Effective May 10, 2021, lodging businesses that collect a Parking and Business Improvement Area special assessment from their guests do not have to collect sales tax or pay B&O tax on such charges.
These charges are not considered part of the selling price and do not have to be reported on your excise tax return if they are separately stated from the room rate on all sales documents.
References
RCW 35.87A.010(2)(b)
Personal property tax
Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:
Personal property tax
Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:
