Presented by the Washington State Department of Revenue

Contents
Business tax basics . . . . . . . . . . . . . . . . . . .1 Personal property tax . . . . . . . . . . . . . . . . . 18

Rights and responsibilities . . . . . . . . . . . . . . 2 Unclaimed property . . . . . . . . . . . . . . . . . . 19

Registering with the Department of Revenue . . 3 Tax return payment and reporting . . . . . . . . 20
Paying your taxes . . . . . . . . . . . . . . . . . . . . 20
Business and occupation (B&O) tax . . . . . . . . .4
Due dates . . . . . . . . . . . . . . . . . . . . . . . . . 20
Small Business B&O Tax Credit . . . . . . . . . . . . . 4
Late penalties . . . . . . . . . . . . . . . . . . . . . . . 20
Retailing . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Delinquent tax collection process . . . . . . . . . . 20
Wholesaling . . . . . . . . . . . . . . . . . . . . . . . . . 5
Reporting no business activity . . . . . . . . . . . . 20
Reseller permit . . . . . . . . . . . . . . . . . . . . . . . 5
Electronic filing (My DOR) . . . . . . . . . . . . . . . 22
Manufacturing . . . . . . . . . . . . . . . . . . . . . . . 6
Setting up your My DOR access . . . . . . . . . . . 22
Service and other activities . . . . . . . . . . . . . . . 6
Correcting a previously filed return . . . . . . . . . 23
Retail sales tax . . . . . . . . . . . . . . . . . . . . . .7 Will I be audited? . . . . . . . . . . . . . . . . . . . . . 24
Definition of retail sales . . . . . . . . . . . . . . . . . 7 What to expect during an audit . . . . . . . . . . . 24
Collecting and reporting sales tax . . . . . . . . . . . 7 Appeals process . . . . . . . . . . . . . . . . . . . . . 24
Sales tax rates . . . . . . . . . . . . . . . . . . . . . . . . 8
Services and resources . . . . . . . . . . . . . . . . 25
Special sales taxes . . . . . . . . . . . . . . . . . . . . . 8
Local coding of retail sales . . . . . . . . . . . . . . . . 9 Other agencies to contact . . . . . . . . . . . . . 26
Rental of tangible goods . . . . . . . . . . . . . . . . . 9
Tax incentives . . . . . . . . . . . . . . . . . . . . . . 27
Tools to determine sales tax rates and codes . . . . 9
Incentive programs: . . . . . . . . . . . . . . . . . . . 27
Deductions . . . . . . . . . . . . . . . . . . . . . . . 10
Due dates . . . . . . . . . . . . . . . . . . . . . . . . 28
Use tax . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Appendices . . . . . . . . . . . . . . . . . . . . . . . 29
Taxable amount and rates . . . . . . . . . . . . . . . 12
A | Combined Excise Tax Return . . . . . . . . . . . 30
Property used in a trade or business . . . . . . . . 12
B | MATC Manufacturing Calculation Worksheet . 34
Use tax exemption . . . . . . . . . . . . . . . . . . . . 13
C | Sample reseller permit . . . . . . . . . . . . . . . 35
Use tax credit . . . . . . . . . . . . . . . . . . . . . . . 13
D | Confidential Tax Information Authorization . . 36
Report and pay use tax . . . . . . . . . . . . . . . . . 13
E | Common business activities table . . . . . . . . 37
Public utility tax . . . . . . . . . . . . . . . . . . . . 14

Special taxes and fees . . . . . . . . . . . . . . . . 16

Business tax basics
Revenue at a Glance

Business tax basics

Revenue
This basic tax collected
guide is created (FY20)
to help you understand Taxrevenue
Tax revenuecollected
collected and
and what
what it it provides
provides
Washington’s tax structure. It’s intended to provide an
overview ofState
the taxes that(inapply
revenues to various business
billions): $12.1 b — State retail sales and use tax
Retail sales and use tax
activities in Washington. $12.1 $5.4 b — Local retail sales and use tax
Business and occupation $4.6 $4.6 b — Business and occupation tax
Washington doesState
not have a corporate
property tax levy or personal
$3.6
$3.9 b — Other state taxes and fees
income tax. MostOther state taxes
Washington businesses are $3.9
subject
$3.6 b — State share property tax
Local revenues:
to three major state taxes, all administered or $0.4 b — Other local taxes
Retail sales and use tax
overseen by the Department of Revenue: $5.4
Other local revenues $0.4
Totaland
1. Business collections
occupation tax (B&O). $30.0
2. Retail Reporting/active
sales tax. businesses
Active reporting (as of 7/1/20):
3. Use tax.
Monthly 157,711
$30
Other taxes may apply to your business, such
Quarterly as:
208,897 BILLION
Annual
• Public utility tax. 227,465
Total 594,073
• Specialty taxes.
Audits 3,841
• County and city taxes.
Voluntary compliance 98.2%
Education Natural
Staffing resources

Reminder FTEs 1,197.9

Human services Public safety
State tax laws change regularly. The information Health care
Efficiencies
provided is current at the time of the publication.
Cost per $100 collected (FY20) 66¢
In the past 20 years, we’ve increased: Customer service
Questions Revenue collected 135.1%
Specialists are available to answer
Registered your tax questions
businesses 19.7% 10.2 million $
95%
Visits to dor.wa.gov
Monday throughFTEs Friday from 8 a.m. to 5 p.m. 25.5% Returns filed online

Agency budget 2019-2021 biennial

Call: 360-705-6705 2.7 million 22,541
(in millions): Filed returns Live chats
Live Chat: Go to dor.wa.gov,
FY20 click Contact then click
$175.3
on the Live Chat icon.
FY21 $186.6
Total $361.9 $74 million
336,188 Unclaimed property
Phone calls
Resources returned to owners

Go to dor.wa.gov, then click Get a Form or Publication.

359,000 172,751
• Industry-specific tax guides. LICENSE
Business license Unclaimed property
applications and refunds processed
• Special notices. renewals

• Tax topic articles. 64 1.3 million

Business tax Visits to
workshops
More services (732 attendees)
ClaimYourCash.org

Information on other services and publications can

be found at the back of this publication or on our
website at dor.wa.gov.

dor.wa.gov | 360-705-6705 1
 Rights and responsibilities
Rights and responsibilities

Your rights as a taxpayer include: Your responsibilities as a taxpayer include:

• Written explanations when tax assessments, • Register with the Department of Revenue.
interest, and penalties are issued. • Know their tax reporting obligations, and to ask
• Reliable, written advice and reporting instructions the department for instructions when they are
provided by the department specifically to the uncertain.
taxpayer, and to have interest, penalties, and • Keep accurate and complete business records.
in some instances, tax assessments waived if • File returns and pay taxes on time.
complying with that information worked against
• Provide accurate information on tax returns.
the taxpayer.
• Substantiate claims for refund.
• Prompt administrative remedies when tax laws or
rules are found to be unconstitutional by the final • Pay all taxes on time after closing a business, and
decision of a court of record. request cancellation of the registration number.
• Confidentiality of their financial and business • Respond to communications from the department
information in the department’s possession in a timely manner.
in accordance with the requirements of RCW
82.32.330.
• Clear and current tax instructions, rules,
procedures, forms, and other tax information
received upon request.
• Prompt and independent administrative review
by the department of a decision to revoke a tax
registration, and to a written determination that
either upholds the revocation or reinstates the
registration.

Business records to keep You may keep records in either paper or electronic
You should keep the following records for a minimum format. You must provide these records if requested by
of five years: the Department of Revenue.
• State excise tax returns and workpapers.
Accounting methods
• Federal income tax returns.
Accrual accounting means that you record and report
• Summary accounting records and source journals revenues when sales are made, even if you have not yet
such as the check register, general ledger, sales received payment.
journal, general journal, cash receipts journal, and
Cash accounting means that you record and report
any other records you use to record income and
revenues when you receive payment from your
expenses.
customers.
• Sales invoices.
You must report to the Department of Revenue using
• Purchase invoices. the same accounting method that you use to report to
• Depreciation schedules listing all assets acquired the Internal Revenue Service.
or disposed of during the audit period along with
purchase or invoices for those assets.
• Reseller permits for any wholesale sales.
• Supporting documentation for all deductions and
exemptions.

2
Registering with the Department of Revenue

Registering with the Department of Revenue

Register if:
• Your business requires city and state endorsements.
• You are doing business using a name other than your full legal name.
• You plan to hire employees within the next 90 days.
• Your business is required to collect retail sales tax.
• Your gross income is $12,000 per year or more.
• Your business is required to pay taxes or fees to the Department of Revenue.
• You are a buyer or processor of specialty wood products.
• Your out-of-state business:
◊ Has physical presence nexus in Washington.
◊ Has more than $100,000 in combined gross receipts source or attributed to Washington.
◊ Is organized or commercially domiciled in Washington.

For any business type other than a sole proprietorship, you must first register with the Secretary of
State, and then register with the Department of Revenue.
Also, see our requirements for Out-of-state businesses at dor.wa.gov/education/industry-guides/
out-state-businesses.
You can register online at dor.wa.gov/open-business.

Notes

dor.wa.gov | 360-705-6705 3
 Business and occupation (B&O) tax
Business and occupation (B&O) tax

The state business and occupation (B&O) tax is a gross Retailing

receipts tax measured on the value of products, gross Businesses that sell goods and certain services to
proceeds of sales, or gross income of your business. The consumers are retailers. Taxable retail services include:
B&O tax is your cost of doing business, and should not Improving real or personal property, such as:
be collected from your customers. Almost all businesses
located or doing business in Washington are subject to • Custom construction.
the B&O tax, including corporations, LLCs, partnerships, • Repairs to real or personal property.
sole proprietors, and nonprofit corporations. • Certain personal services, such as:
The B&O tax is due on gross income from business ◊ Tanning.
conducted in Washington. No deductions are ◊ Use of athletic and fitness facilities.
allowed for labor, materials, taxes, or other costs of
◊ Recreational services.
doing business. Your business may qualify for certain
◊ Tattooing.
exemptions, deductions, and credits.
• Specialized activities, such as:
There are more than 50 B&O tax classifications for
business activities. The B&O tax rate is based on the ◊ Lawn mowing, tree and shrub pruning, and
type of business activity you engage in. Your business trimming.
may report income under multiple tax classifications if ◊ Escrow services.
you engage in more than one type of activity. You are • Renting equipment with operators.
responsible for determining which classification(s) to • Extended warranties.
report your income under. Contact us if you are unsure
of which classification(s) apply to your business. Businesses making retail sales are subject to retailing
For the complete list of B&O tax classifications, visit dor. B&O tax, even when the sales are not subject to retail
wa.gov and click Taxes & rates. sales tax. For example, certain food products are
exempt from sales tax, but the income from food sales
Small Business B&O Tax Credit is subject to retailing B&O tax.
Businesses below a certain B&O tax liability are entitled
to a credit. The credit varies depending on the total
amount of B&O tax due. If you file your excise tax return
electronically on My DOR, the Small Business B&O Tax
Credit is calculated and applied automatically. If you file
your excise taxes on a paper return, see our website for
details about claiming this credit.

Notes

4
 Business and occupation (B&O) tax
Wholesaling
Notes
Wholesalers sell goods and services to businesses
who will resell them to others in the regular course of
business. The B&O tax is calculated on the wholesale
selling price. Retail sales tax is not collected on
wholesale transactions. If you are a wholesaler,
you must keep a reseller permit or other approved
exemption certificate on file from each buyer to
document the transaction as a wholesale sale. Do not
send reseller permits to the Department of Revenue.

Reseller permit
Businesses buying goods or services for resale must
use a reseller permit or other approved exemption
certificate to make purchases without paying sales tax.
Reseller permits may be used to buy:
• Merchandise and inventory for resale without the
buyer using it first.
• Ingredients, components, or chemicals used in
processing new products for sale.
• Feed, seed, seedlings, fertilizer, and spray materials
if you are a farmer.
• Materials and contract labor for retail/wholesale
construction.
• Items for dual purposes.
Reseller permits may not be used to buy:
• Items for personal or household use.
• Items used in a business that are not resold, such as
office supplies and equipment.
• Promotional items or gifts.
• Tools, equipment, or equipment rentals.
• Materials and contract labor for public road
construction, federal government contracting, or
speculative building.

Verify customers’ reseller permits

We recommend that at least once per year you verify
that your customers’ reseller permits are valid.
For a single permit, use our Business Lookup at dor.
wa.gov/businesslookup and print a copy for your
records.
For multiple permits, use our Reseller Permit Verification
Service at dor.wa.gov/ResellerPermitVerificationService
and keep the confirmation code(s) for your records.

dor.wa.gov | 360-705-6705 5
Business and occupation (B&O) tax

Manufacturing
Companies that manufacture items in Washington pay
the manufacturing B&O tax. Manufactured products Notes
used by the manufacturer are also subject to this tax.
The manufacturing B&O tax is based on the value of the
products, usually determined by the selling price. In
cases when there is no sale, the value is the selling price
of similar products.
The producer must also report under the wholesaling
or retailing B&O tax. However, the Multiple Activities Tax
Credit eliminates the lesser of the production or selling
taxes.

Service and other activities

The service and other activities B&O tax is due on sales
of personal and professional services. Any business
activity that is not subject to another B&O tax must
report under this “catch all” category. The types of
businesses and services that report under this category
include:
• Consulting services.
• Management services.
• Attorneys.
• Beauticians.
• Doctors.
• Tutors.
• Janitors.

This tax classification has two rates. The rate you pay
is based on the total income earned in the previous
year. If a business and its affiliates earned more than $1
million subject to service and other activities B&O tax
in the previous year, then they pay the higher service
and other activities rate. If a businesses and its affiliates
earned less than $1 million subject to service and other
activities B&O tax in the previous year, then they pay
the lower service and other activities rate.

6
Retail sales tax

Retail sales tax

The retail sales tax, often referred to simply as sales tax,
is Washington’s largest tax source.
Notes
All sales tax amounts collected from customers are
considered trust funds of the state. The retailer holds
these amounts until paid to the Department of
Revenue.

Definition of retail sales

Unless specifically exempted by law, every sale of
tangible personal property, digital goods, and digital
codes is a retail sale. In addition, sales of certain services
such as installing, improving, or constructing real or
personal property for consumers are also retail sales.
Certain services are specifically defined as retail sales in
the law, such as:
• Transient lodging.
• Automobile parking.
• Title insurance.
• Escrow services.
• Extended warranties.
• Use of athletic or fitness facilities

Collecting and reporting sales tax

Retail sales tax applies to the selling price of taxable
transactions and must be separately stated on the bill
to the customer. The selling price includes shipping and
delivery charges. The advertised price may include the
amount of tax, if so indicated in the advertisement.
Tax liability must be reported for all sales made during
the reporting period on either the accrual basis or cash
basis of accounting. Sellers are liable for submitting the
correct amount of sales tax, even if they did not collect
the proper amount from the purchaser.
All amounts collected are legally considered trust funds
for the state. Any excess sales tax collected from the
customer must be paid to the Department of Revenue
unless the over-collected amount is refunded to the
customer.

dor.wa.gov | 360-705-6705 7
Retail sales tax

Sales tax rates

The sales tax rate you charge to your customer includes
both the state portion (6.5%) and the local portion (rate Notes
varies by location). Local sales tax is the second-largest
revenue generator for local governments, behind
property tax. Retail sales tax is used by the government
entity that imposes the tax. The state tax is deposited
in the state general fund, while the city and county
taxes are distributed to the local governments. The city
and county governments use these taxes for general
expenditures.

Special sales taxes

Motor vehicle sales/use tax

An additional 0.3% tax due on sales, leases, and
transfers of motor vehicles licensed for on-road use. This
tax does not apply to retail car rentals that are subject
to the rental car tax.

Rental car tax

Paid by the consumer on the rental of a passenger car
for a period less than 30 days in addition to sales tax.

Convention and trade center tax

Additional tax is charged by hotels/motels located in
King County. Convention and trade center tax location
codes are found in the Lodging Information Rates and
Changes flyer, available at dor.wa.gov.

Special hotel/motel tax

Some areas levy an additional tax for transient rentals
(less than 30 consecutive days) of hotel/motels, RV
parks, or any other type of lodging. Special hotel/motel
location codes are found in the Lodging Information
Rates and Changes flyer, available at dor.wa.gov.

8
 Retail sales tax
Local coding of retail sales Tools to determine sales tax rates and codes
You must report your total retail sales by location code We have several tools available to assist you with
for each place of sale so local sales tax revenues are determining the correct local tax rates:
accurately distributed to cities and counties. • Mobile app for iOs and Android devices, free to
Sales of tangible goods, digital goods, and digital codes download from the Apple App Store or Google
are coded to the location where the customer receives Play.
the item. Usually, the location of the business is where • Tax rate lookup on our website, searches according
the customer receives tangible goods. If an item is to address, map lookup, or latitude and longitude.
shipped or delivered, then the sale is coded to the
• Local sales and use tax rates and changes flyer on
location where it is shipped or delivered to. For sales of
our website, lists local rates alphabetically by city/
digital goods and digital codes the location is usually
county.
the address of the buyer.
Visit dor.wa.gov/salesandusetaxtools for more options.
Labor and services are coded according to where they
are primarily performed. If an installation charge is
normally added to the cost of an item, the entire charge
for that item is coded to the site where it is installed. Free mobile app
Certain sales are coded to the location of the seller for iOs and Android
regardless of where the customer receives the good, devices.
such as vehicles, boats, and floral arrangements.
WA Sales Tax
Rental of tangible goods
The local sales tax rate for the lease or rental of tangible
goods depends upon the number of lease or rental
payments. Notes
Single payment
If a lease or rental of tangible goods is paid with a single
payment, then the location of the rental company
determines the local sales tax rate.

Periodic payments
If a lease or rental of tangible goods is paid with multiple
payments, the first payment is coded to the location of
the rental company. All subsequent payments are coded
to the location where the rental item is primarily located
or stored.

dor.wa.gov | 360-705-6705 9
 Deductions
Deductions

Some deductions are valid for B&O tax only, some are valid for retail sales tax only, and some are valid for both.
The most common deductions are listed below. For a full list of available deductions, please see our website. The
following deductions must be included in your gross income on the excise tax return and then subtracted as a
deduction:

Deductions for B&O tax only Deductions for retail sales tax only

Casual sales Exempt food sales

As a registered business, you are required to collect Food and food ingredients must meet specific criteria
retail sales tax on all retail sales of goods. If you make (WAC 458 20 244). Documentation includes the sales
sales of goods outside the regular course of your invoice.
business, you may claim a deduction under the retailing
B&O tax classification. Documentation includes the Retail sales tax collected by facilitator
sales invoice. Marketplace sellers may claim this deduction when a
marketplace facilitator collects and pays Washington
Deductions for both B&O tax and retail sales retail sales tax on their behalf. Documentation includes
tax proof the facilitator is collecting sales tax on behalf
of the seller, which is usually included in the contract
Bad debts between the two parties.
Deductible when written off in accounting records
(e.g. deductible for federal income tax purposes) and
Sales to enrolled tribal members with delivery on the
reported on a previous tax return. Documentation for reservation
this deduction includes the sales invoice, proof that the Sales to enrolled tribal members where the goods are
original sale was reported on the excise tax return, and delivered to the tribal member on their reservation or
proof that the debt was written off. trust land. Documentation includes the sales invoice
and completed tribal form.
Interstate and foreign sales
Shipped or delivered to your customer outside Sales to the U.S. Government
Washington. Documentation for this deduction Purchased with U.S. Government funds; does not
includes the sales invoice and shipping document. include sales to federal employees. Documentation for
this deduction includes the sales invoice and proof of
Returns and allowances payment from the U.S. Government.
For sales reported in full on a previous tax return,
but later returned and refunded to the customer. Taxable amount for tax paid at source
Documentation includes the original sales invoice, The amount paid for goods that were later resold
proof that the full sale amount was reported on a without intervening use, where retail sales tax was paid
previous return, and the credit memo. at the time of purchase. Documentation includes the
purchase invoice and sales invoice.

Trade-in allowance
For exchanges of like-kind goods. Documentation
includes the sales invoice showing the item sold and
the item taken on trade.

10
Notes

Deductions

dor.wa.gov | 360-705-6705 11
 Use tax
Use tax

Many people don’t realize there are Washington Taxable amount and rates
tax obligations for goods and certain retail services The use tax rates are the same as the sales tax rates. You
purchased or acquired when sales tax was not paid. For can find them at dor.wa.gov.
instance, even though you don’t pay sales tax when Use tax is due at the rate applicable to the location
you shop in Oregon, your purchases are subject to use where you first use the article. The state portion of the
tax when you bring them into Washington. tax is 6.5% with local governments imposing their own
Washington citizens also owe use tax in this state when additional use tax.
they purchase items in other states that have a sales tax Use tax is calculated on the value of the goods when
rate lower than Washington’s. However, a credit may first used in Washington, which is generally the
available for sales or use tax paid to other states. purchase price. Fair market value may be used if the
There are many instances when Washington’s sales tax goods are used outside the state for a lengthy period
is not paid on purchases. In most of these situations, of time before being used in Washington by the same
use tax is due. Unless specifically exempted, goods person.
used in this state are subject to either sales tax or use The value of the goods includes shipping, delivery, and
tax, but not both. The tax applies regardless of where, installation charges.
or from whom, the property is purchased.
Here are examples of situations when use tax is due:
• Goods purchased from out of state by subscription, Property used in a trade or business
through the Internet, or from a mail order catalog Use tax is due when goods are purchased for
company when the company doesn’t collect consumption or used by a business and sales tax has
Washington sales or use tax. not been paid. Some examples of goods that might be
• Goods purchased from someone not required to purchased without sales tax include:
collect sales tax. For example, when you purchase • Supplies, fixtures, and equipment purchased or
furniture or appliances from an individual through leased from an out-of-state vendor.
a newspaper classified ad or a garage sale. • Supplies, fixtures, and equipment acquired when
• Personal property acquired with the purchase of an existing business is purchased.
real property. Machinery and equipment used • Promotional items, such as hats, t-shirts, calendars,
in a manufacturing process may qualify for the pens, and other items given to customers or
Manufacturer’s sales/use tax exemption. individuals.
• Magazine subscriptions.
• Advertising or promotional materials printed out of
state and distributed in Washington.
• Parts installed and labor performed on tangible
personal property repaired out of state.
• Materials installed when performing contracts for
the federal government or city/county housing
authorities, or public road construction.
• Equipment rented by a contractor on which sales
tax was not previously paid.
• Articles withdrawn from inventory and used by the
business.
• Articles manufactured by the business for its own
use.

12
 Use tax
Use tax exemption Use tax credit
Residents of another state who move to Washington When you bring goods into Washington that you
are exempt from the use tax on their household goods, purchased in another state and paid sales tax at
personal effects, and private motor vehicles, if they the time of purchase, you can deduct the sales or
acquired the property more than 90 days prior to the use tax you paid from the amount of use tax due to
move. Washington. You must provide proof that the property
For this exemption, boats, motorhomes, trailers, and was purchased or first used outside of Washington.
other recreational vehicles don’t qualify as private See WAC 458 20 178 and RCW 82.12 for more
motor vehicles or personal effects and are subject to information about use tax.
use tax. However, a credit is allowed for sales/use tax
paid on the article. You must provide proof of sales/use Report and pay use tax
tax previously paid to qualify for the credit. Registered businesses must report use tax on the
When items are donated to nonprofit charitable excise tax return. Individuals must report use tax to
organizations, local governments, and the state, the use the Department of Revenue on the consumer use tax
tax isn’t due even if the donor didn’t originally pay sales return.
tax or use tax on the item. The donor is also exempt
from the use tax as long as they didn’t use the item
prior to donation.

Notes

dor.wa.gov | 360-705-6705 13
 Public utility tax
Public utility tax

Instead of B&O tax, the public utility tax applies if you engage in any of the following activities in Washington:

Hauling for hire Other utilities

Motor transportation: operating any motor propelled Gas distribution: operating a plant or system for
vehicle on public roads to transport property belonging the producing or distributing of natural and/or
to others or people on a for-hire basis. manufactured gas for hire or sale.
Power: operating a plant or system for generating,
Urban transportation: operating any motor propelled producing, or distributing of electrical energy for hire or
vehicle on public roads to transport property belonging sale.
to others or people on a for-hire basis when the origin Railroad: operating any railroad or carrying property for
and destination of the haul are within any of the public hire on the line of any common carrier operated
following: in Washington.
• The corporate limits of the same city. Railroad car: rental, lease, or operation of cars used for
• Five miles of the corporate limits of the same city. transportation of property or persons upon the line of
• Five miles of the corporate limits of any two cities any railroad operated in Washington when the railroad
whose corporate limits are no more than five miles is not owned or leased by the person engaging in such
apart. business.
• Mileage is determined by the straight line distance, Sewer collection: collection of sewerage.
rather than road miles. Water distribution: operation of a plant or system for
the distribution of water for hire or sale.
Log transportation: the business of transporting logs
by truck, except when the transportation either: Public utility tax exemption
• Meets the definition of urban transportation. Public utility businesses earning gross revenues under
• Occurs only on private roads. these amounts must report, but do not owe the tax:
◊ Income from transporting logs on private roads is • Monthly - $2,000
subject to service and other activities B&O tax. • Quarterly - $6,000
• Annually - $24,000

14
Notes

Public utility tax

dor.wa.gov | 360-705-6705 15
 Special taxes and fees
Special taxes and fees

Hazardous substance tax Oil spill response tax and oil spill
Tax on the first possessor in Washington of substances administration tax
defined as hazardous by the Department of Ecology. This tax applies when a marine terminal or bulk oil
terminal receives crude oil or petroleum products
Leasehold excise tax in Washington from a vessel, barge, rail tank car, or
Paid by private parties using public property in lieu pipeline. The tax is paid by the owner of the crude oil
of property tax. Public entities that lease property to or petroleum products to either the marine or bulk oil
lessees or tenants of a community center collect the tax terminal operator.
based on the rent paid for the property and repot to
the Department of Revenue quarterly on a Leasehold Petroleum products tax
Excise Tax Return. Paid by the first person possessing petroleum products
in Washington. The tax is due when the state pollution
Litter tax liability insurance program fund falls below a minimum
Paid by manufacturers, wholesalers, and retailers of threshold. The tax is based on the wholesale value of
products that contribute to the state’s litter problem. the petroleum product sold.
The tax is due on the gross amount of sales within this
state of items in the following categories: Refuse collection tax
Paid by customers and submitted by the refuse
• Food for human or pet consumption.
collectors on the refuse collection charge only. Landfill
• Groceries. charges are also subject to the tax.
• Cigarette and tobacco products.
• Soft drinks and carbonated waters. Solid fuel burning device fee
• Beer and other malt beverages. A fee is paid by the consumer on purchases of wood
stoves, coal stoves, fireplaces including masonry and
• Wine.
zero clearance fireplace inserts, and other similar
• Newspapers and magazines. devices that burn solid fuel. The fee is collected by the
• Household paper and paper products. retailer who submits it with their excise tax return.
• Glass containers.
• Metal containers.
• Plastic or fiber containers made of synthetic
material.
• Cleaning agents and toiletries.
• Non-drug drugstore sundry products.

16
 Special taxes and fees
Spirits taxes Tire fee
Washington has two spirits taxes: the liter tax and the Tire retailers collect this fee on each retail sale of new
sales tax. Spirits includes any beverage containing replacement vehicle tires.
alcohol obtained by distillation, including wines with
more than 24% alcohol by volume. Tobacco products tax
If you sell spirits, you must collect the spirits taxes from Tax on distributors who sell tobacco products at
your customers. You must report and submit these wholesale, or retailers who purchase tobacco products
taxes on your excise tax return. directly from out-of-state manufacturers.

Spirits liter tax Tourism promotion area (TPA) charges

A tax on the sales of spirits in the original container These charges may apply to lodging businesses in
and is based on the volume sold. The tax rate differs for participating cities or counties. Different zone rates may
consumers and on-premises retailers. apply. For information, please see the Lodging Special
Notice for your county, available at dor.wa.gov.
Spirits sales tax
A tax on the selling price of spirits in their original Transient rental income
container. The tax rate for consumers is different from Businesses providing lodging for less than 30 days must
the tax rate for on-premises retailers. report transient rental income. Lodging businesses
include hotels, motels, bed and breakfasts, vacation
Retail sales tax applies to sales of spirits by the drink or
rentals, trailer camps, RV parks, and tent campgrounds.
glass, but does not apply to sales of spirits unopened in
Reporting this income allows cities and counties to
their original containers.
receive a distribution from the state portion of the retail
sales tax. It is not an additional tax.
Syrup tax
This tax is based on the volume used to produce
Vapor products tax
carbonated beverages sold at wholesale and retail in
Tax on the first business or consumer who possesses
Washington. The business activity of selling such syrups
vapor products in Washington. This tax does not apply
in Washington is also taxed. An exemption is provided
to vapor products containing marijuana.
for syrup previously subject to this tax in Washington.

For more information about these and other special taxes and fees, visit dor.wa.gov.

Notes

dor.wa.gov | 360-705-6705 17
 Personal property tax
Personal property tax

Property tax applies to real property such as land and improvements to land. Property tax also applies to personal
property used in conducting business, unless exempted by law.
The chief characteristic that distinguishes personal property from real property is mobility. Personal property
includes machinery, equipment, furniture, and supplies. It does not include inventory purchased for sale.

Administration Penalty for failure to file

County assessors and treasurers administer the Property owners who do not file a listing of personal
property tax in Washington. Assessors value property property by April 30 are subject to an estimated tax
at 100% of its true and fair value. Treasurers collect assessment by the assessor. A penalty of 5% of the tax
the property tax. The Department of Revenue advises will be added for each month after the deadline the
assessors and treasurers, and oversees the valuation listing is file, up to a maximum penalty of 25% of the tax
and taxation of property across the state to ensure due.
uniformity.
More information
Personal property tax listing form A personal property tax fact sheet is available at
By April 30 of each year, property owners complete dor.wa.gov. Specific questions about your personal
and file a Personal Property Listing From with the property tax listing should be directed to your county
county assessor. Forms are available from your county assessor. Questions about property tax statements
assessor’s office. Each Personal Property Listing Form should be sent to your county treasurer.
must list all taxable property located in the county that
was owned on January 1 of that year. For businesses
with multiple locations, property owners must file a
separate listing for each location.

Notes

18
Unclaimed property

Unclaimed property
Unclaimed property is money or intangible property owed to an individual or business that has not been claimed by
the owner. Property is considered unclaimed after it is held for a period of time with no owner contact, and a good
faith effort has been made to locate the owner.

Abandonment periods Reporting unclaimed property

An abandonment period is the time between the If the property owner does not respond to your
day the property is due to the owner and the day attempts to return the property, then you must report
it becomes reportable as unclaimed property. it to the department by October 31.
Abandonment periods vary depending on the type of
property. Searching for your unclaimed property
You might have property that was reported and
Due diligence letters is being held by the department. You can search
You are required to attempt to return the unclaimed your name or your business name to see if you have
property to its owner. If the property is valued over property owed to you at ucp.dor.wa.gov.
$75, you must send a letter to the owner between May
1st and August 1. The letter should be sent to the last
known address you have for the property owner.

Notes

dor.wa.gov | 360-705-6705 19
 Tax return payment and reporting
Tax return payment and reporting

Paying your taxes Delinquent tax collection process

Your state B&O tax is reported on the excise tax return. What is a delinquent account?
Businesses file tax returns either monthly, quarterly, An account becomes delinquent when the due date for
or annually. After registering your business, we will a tax return or other established liability has passed and
determine your reporting frequency based on your the amount due remains unpaid.
estimated gross income and your type of business.
What happens if your account becomes delinquent?
Businesses who report monthly or quarterly are
required to file and pay taxes electronically. 1. Penalties and interest begin to accrue on the
If you don’t conduct any business or don’t owe tax, you unpaid tax until the entire balance is paid in full.
are still responsible for filing a no business return. 2. If you don’t respond to letters or notices and your
account continues to be delinquent, it is assigned
Due dates to a Revenue agent for collection.
If a due date falls on a weekend or legal holiday, the
3. The Revenue agent will attempt to contact you
due date is extended to the next business day.
by telephone, letter, or in person to resolve the
Monthly filers: Monthly tax returns are due the 25th of delinquency.
the month following the reporting period.
Quarterly filers: Quarterly tax returns are due the last
day of the month following the reporting period.
Reporting no business activity
Annual filers: Annual tax returns are due April 15th of
Your business must file a tax return each report-
the year following the reporting period. ing period even if you did not conduct business or
receive income. There are four ways to report a no
Late penalties business return:
What happens if I can’t file or pay on time? • Online: Visit our Express File page. No login
Contact your local Department of Revenue office right required, just your UBI number. Visit dor.
away. Filing extensions can be requested and penalties wa.gov/expressfilenobiz.
may be waived under limited circumstances. • Online: On My DOR, select the return and
The penalties on late filings are: check the box next to Report No Business.
• Phone: Call our 24-hour automated system
• 9% after the due date until the last day of the
at 360-705-6705. At the greeting enter 111,
month following the due date.
then enter your UBI number, and follow the
• 19% after the last day of the month following the instructions.
due date.
• Mail: If you receive a paper excise tax return,
• 29% after the last day of the second month check the box next to No Business Activity.
following the due date. Sign and date the return and mail it to us.

20
Notes

Tax return payment and reporting

dor.wa.gov | 360-705-6705 21
Tax return payment and reporting

Electronic filing (My DOR) Add access to your tax or business licensing account
Electronic filing through Revenue’s My DOR platform using a Letter ID
is a free service that lets you prepare and file your tax Before beginning this process, you will need:
return electronically any time of the day. Our electronic
• The Letter ID included in official correspondence
filing allows you to:
about your account from Revenue.
• Customize your tax return, showing only the lines
• An additional identifier that is also printed on
you need.
official correspondence from Revenue:
• Calculate taxes due and flag potential errors, ◊ Licensing accounts require the nine-digit UBI.
helping you avoid costly mistakes.
◊ Tax accounts require the Account ID (Tax
• Choose an electronic payment method – ACH Registration Number).
Debit/E-check or Credit Card.
◊ Deferral accounts require a certificate number.
• Save postage and avoid the chance of your return
being lost or delayed in the mail. Steps to add access to your account:
• File your return early and choose the date you want
your payment withdrawn or charged. 1. Click the Log in button at the top right of our
website (dor.wa.gov).
Setting up your My DOR access 2. Enter your SAW user ID and password, and click
Create a Secure Access Washington (SAW) account
the Log in button.
1. Click the Log in button at the top right of our
3. On the My DOR Online Services page under the
website (dor.wa.gov).
Access panel, click Add Access to an Account.
2. Click Sign up and follow the prompts.
4. On the ID Validation page, enter the Letter
3. You will receive an email with a link to activate ID included on correspondence from the
your account. Click the link in the email to Department of Revenue, and click the Next
complete the activation and sign in. button.
5. Enter the UBI, Account ID, or Deferral Certificate
number as required on the page, and click the
Next button.
6. Review the account information, and click the
Submit button.
7. On the Confirmation page, click the OK button.
Your account will now display in the Summary tab.

22
 Tax return payment and reporting
Correcting a previously filed return
If you have reported your taxes incorrectly, you can file an amended return to correct the error. If additional taxes are
due you should submit the additional tax with the amended return. If the original return was filed or paid late, then
you should also send payment for additional interest and penalties due.
If you overpaid taxes with the original return, a refund will be issued or a credit will be applied to your account. The
Department of Revenue can honor refunds for taxes paid dating back four calendar years before the year the refund
request is made.

You have two options for amending your return:

Online: Mail:

1. Access your excise tax account in My DOR. 1. Print a copy of the return you need to correct and
write Amended Return in large letters at the top.
2. Under the Summary tab in the Excise Tax account,
Account panel, click the View Periods and Amend 2. Using black ink, draw a single line through any
Returns incorrect information and write the correct
information on the side or above.
3. Select the filing period for the return you wish to
amend. 3. Recalculate the total tax due.
4. In the top menu, click File or Amend a Return. 4. Prepare a cover letter explaining why you are
amending your return.
5. On the Return page, click the Amend in the top
menu. 5. Mail the amended return and cover letter to:
Taxpayer Account Administration
6. Update the return as needed.
Washington State Department of Revenue
7. On the Summary page, enter a brief explanation PO Box 47476
of the reason for the amendment in the required Olympia, WA 98504-7476
Reason for amendment box at the bottom and
click Next. Note: If you have multiple paper returns to correct,
8. If you owe additional tax, you will be guided please call 360-705-6705 for instructions.
through the payment process to the Confirmation
page. If you have no additional amount due or
a credit, you will go directly to the Confirmation
page.

Note: Only returns filed electronically can be amended

online.

dor.wa.gov | 360-705-6705 23
Tax return payment and reporting

Will I be audited? Appeals process

As a registered business you may be selected for an You have the right to petition for a review of any action
audit. Audits are routine procedures used to verify proposed by the Department of Revenue.
that state excise taxes have been reported and paid If you disagree with an assessment you may ask for
correctly. a supervisor’s conference before the assessment is
In general, your records will be reviewed to verify issued. For example, when your business records are
proper tax reporting. Where appropriate, you will also audited the auditor will meet with you to discuss the
receive helpful instructions and information to help results. If you disagree with those results, you can have
you file your excise tax returns in the future. We are a conference with the auditor’s supervisor.
committed to working with you in a professional and If the differences can’t be resolved at the supervisor
cooperative manner. level, you can file a petition for review with the
Audit procedures and programs may include: Department of Revenue’s Administrative Review and
• Obtaining electronic files of the accounting records Hearings Division.
for the audit period. You must file your petition before the due date or
• Random, non-statistical sampling of specific audit extension date of the assessment or action of the
areas. Department.

• Computer-assisted audits using a statistical If you do not file your petition before the due date, you
sampling technique. These audits are primarily must:
used for large businesses. • Pay the assessment.
• File a petition for review requesting a refund within
What to expect during an audit four years of the close of the tax year in which taxes
Audits normally cover the four prior calendar years, plus
were paid.
the current year through the end of the last calendar
quarter. All income, deductions, and exemptions
Example: If you paid tax in June 2018, you have until
reported on your excise tax return may be reviewed.
December 31, 2022, to petition for a refund.
An audit of your business activities may cover several
A full discussion of the petition review process is
major areas, including:
contained in WAC 458-20-100.
1. Gross income: verification of the proper amounts
and classifications reported on the return. For more information, visit dor.wa.gov/appeals.
2. Deductions, credits, and exemptions: verification
of proper amounts, classifications, and
documentation.
3. Purchases: verification of retail sales tax or use tax
paid on capital assets, consumable supplies, or
articles manufactured for your own use.

24
Services and resources

Services and resources

Our website, dor.wa.gov, offers a wide variety of information and resources, including:

Business information update: You can notify us Electronic filing (My DOR): File and pay taxes online.
online if your business has moved, closed, or changed Laws and rules (Taxpedia): Search our online
activities. database for Department of Revenue rules and laws.
Business lookup: Look up information on businesses Also research Special Notices, Tax Topic articles,
registered in Washington, or verify a reseller permit. industry guides, advisories, administrative decisions,
Public information includes: and court cases through Taxpedia.
• Business name. Local offices: Find telephone numbers, office hours,
• Open and close dates. and directions to a local office near you.

• North American Industry Classification Code Publications and forms: Find our tax guides, fact
System (NAICS). sheets, reports, news releases, and forms online.
• UBI/Account ID. Reporting fraud: Report Washington state tax and
license fraud using our online form. You may also link
• Owner type.
to other state agencies for information on fraud cases
• Reseller permit information includes:
and consumer protection.
• Permit number.
Research statistics: Access research publications,
• Effective date. data on tax collections, tax-related statistics on
• Expiration date. business activity by industry and geographical area,
and other statistical information about the state’s tax
This information is available for non-commercial structure.
purposes only. Tax Rate Lookup Tool: Find the correct code and tax
rate for specific locations.
Tax ruling request: Request a binding tax ruling for a
specific tax question.

dor.wa.gov | 360-705-6705 25
 Other agencies
Other agencies to contact

to contact
Department of Social and Health Services Secretary of State
Washington State Support Registry Corporations Division
dshs.wa.gov 360-725-0377
800-562-0479 secstate.wa.gov/corps
If you have one or more employees, you must report all Contact the Secretary of State’s office to file Articles of
newly hired or rehired employees with the Washington Incorporation or a Certificate of Limited Partnership
State Department of Social and Health Services. This if your business has either type of ownership. The
information is used to collect child support. Secretary of State also registers trademarks, as well as
trade names for corporations and limited partnerships.

Employment Security
Unemployment insurance, paid family medical leave Small Business Liaison Team
esd.wa.gov business.wa.gov

If you have employees, you must apply for Find information and services from multiple agencies
unemployment insurance coverage with the to help you start, register, operate, and grow your
Washington State Employment Security Department. business.

City and county taxing offices

Labor and Industries Washington State Counties
Industrial insurance (worker’s compensation) mrsc.org/byndmrsc/counties.aspx
360-902-4817
lni.wa.gov Internal Revenue Service
Federal Employer Identification Number (FEIN)
If you have one or more employees, you must apply
for industrial insurance coverage with the Washington Individuals: 800-829-1040
State Department of Labor and Industries. Industrial Businesses: 800-829-4933
insurance is not required for business owners, but if you irs.gov
want it you can complete an application for employer
If you pay unemployment taxes, such as industrial and
coverage.
employment insurance, you need to have a FEIN. In
some special cases, businesses without employees may
be required to obtain a FEIN.

26
Tax incentives

Tax incentives
We offer many tax incentives for businesses. The
tax incentives may apply to B&O tax, retail sales tax,
leasehold excise tax, or property tax. Here we have
listed the general categories of incentives that are
available. The qualifying criteria is specific, and can be
found on our website at dor.wa.gov.
Please note: if your business claims a tax incentive, you
are required to file an Annual Tax Performance Report
by May 31 of each year.

Incentive programs:
Aerospace Industry
Aluminum Smelting Industry
Biofuel Industry
Employer
Extracting & Timber Manufacturing
Farming & Agriculture
Food Manufacturing Industry
General Manufacturing
High Technology Industry
High Unemployment County / CEZ
Miscellaneous Incentive Programs
Renewable Energy / Green Incentives
Rural County / Community Empowerment Zone
(CEZ) Incentives
Semiconductor Industry
Silicon Smelting Industry
Warehouse Incentive Programs

dor.wa.gov | 360-705-6705 27
 Due dates
Due dates

January June
1 Personal property inventory 25 May Excise Tax Return due
25 December Excise Tax Return due
July
31 Quarter 4 Excise Tax Return due
1 Personal Property Tax Appeal due to county
31 Quarter 4 Forest Excise Tax Return due
assessor
31 Quarter 4 Leasehold Excise Tax Return due
25 June Excise Tax Return due
31 Annual Leasehold Excise Tax Return for federal
31 Quarter 2 Excise Tax Return due
permit/lease due
31 Quarter 2 Forest Excise Tax Return due
February 31 Quarter 2 Leasehold Excise Tax Return due
25 January Excise Tax Return due
August
March 1 Unclaimed property due diligence window
25 February Excise Tax Return due closes
25 July Excise Tax Return due
April
15 Annual Excise Tax Return due September
25 March Excise Tax Return due 25 August Excise Tax Return due
30 Quarter 1 Excise Tax Return due
October
30 Quarter 1 Forest Excise Tax Return due
25 September Excise Tax Return due
30 Quarter 1 Leasehold Excise Tax Return due
31 Quarter 3 Excise Tax Return due
30 Personal property tax listing due to County
31 Quarter 3 Forest Excise Tax Return due
Assessor
31 Quarter 3 Leasehold Excise Tax Return due
30 First half of property tax due
31 Annual reconciliation of apportionable
income due
May
1 Unclaimed Property due diligence window 31 Second half of property tax due
opens 31 Unclaimed Property Report due
25 April Excise Tax Return due
November
31 Annual Tax Performance Reports due
25 October Excise Tax Return due
(for incentive programs)

December
25 November Excise Tax Return due

If the due date falls on a weekend or state holiday, then the due date moves to the next business day. This list is not
an exhaustive list of due dates. Check our website for additional due dates that may apply to your business.

28
 Appendices
Appendices
A Combined Excise Tax Return......................................30-33

B MATC Manufacturing Calculation Worksheet............... 34

C Sample reseller permit........................................................ 35

D Confidential Tax Authorization........................................ 36

F Common business activities table...........................37-40

dor.wa.gov | 360-705-6705 29
 Appendix

A | Combined Excise Tax Return

A | Combined Excise Tax Return

MAIL TO:Washington State

Department of Revenue
PO Box 47464
Multi-Purpose
Olympia WA 98504-7464
Combined Excise Tax Return Period Year

o If you had no business activity, check the box and mail this return
(unless filed electronically)
Account ID

► Use Black Ink & NAME ____________________________________ ACCOUNT ID ____________________________

Return Original Form BUSINESS NAME ____________________________________________________________________

STREET ADDRESS __________________________________________________________________

► This Return is Effective
March 2022, Forward CITY, STATE, ZIP ____________________________________________________________________

Address Changes? Effective date of change ___/___/___ Mailing Address o Business Closed? o Date Closed___/___/___ See Additional Information, pg 2 Other Correspondence? o
Please fill in the appropriate box and note address changes above.
► Use Black Ink & Return the Original Form I STATE BUSINESS AND OCCUPATION TAX
Line Column I Col. 2 Deductions* Column 3 Col. 4 Column 5
No. Tax Classification Code
Gross Amount Totals from Pg. 3 & 4 Taxable Amount Rate Tax Due
1 Extracting, Extracting for Hire 16 .00484
Slaughter, Break Proc, Perish Meat-Whlse;
2 Mfg Wheat into Flour; Soybean & Canola Proc 30 .00138

3 Intl Charter Freight Brokers; Stevedoring; Asst Living Facil 28 .00275

4 Travel Agent/Tour Operator ($250,000 or less) 27 .00275

5 Travel Agent/Tour Operator (over $250,000) 250 .009

Insurance Producers; Title Insurance Agents;
6 Surplus Line Broker Commissions; Child Care 14 .00484
Prescription Drug Warehousing; Mfg: Wood Biomass
7 Fuel; Split/Proc Dried Peas 21 .00138

8 Processing for Hire; Printing and Publishing 10 .00484

9 Manufacturing 07 .00484

10 Royalties 80 .015

11 Wholesaling 03 .00484
Warehousing; Radio & TV Broadcasting; Public
12 Rd Const Gov Contracting; Chem Dependency Ctr; 11 .00484
Canned Salmon Labelers
13 Public or Nonprofit Hospitals; Qualified Food Co-ops 55 .015

14 Cleanup of Radioactive Waste for US Gov 83 .00471

& Other Activities and/or Gambling Contests
15 Service
of Chance (less than $50,000 a year) 04 .015

16 Service & Other Activities

($1 million or greater in prior year) 106 .0175

17 Gambling Contests of Chance ($50,000 a year or greater) 192 .0163

18 For Profit Hospitals; Scientific R&D 135 .015

19 Retailing of Interstate Transportation Equip 19 .00484

20 Retailing 02 .00471

GROSS AMOUNTS FOR RETAILING AND TOTAL B&O TAX

RETAIL SALES (LINE 29 on page 2) *Deductions taken but not itemized on pages 3 and 4 will be disallowed
MUST BE THE SAME
o Filing an Amended Return? Check this box and attach a letter of explanation Line
No. Item VI TOTALS
21 Total All Tax Due from page 1
9% Penalty Assesed After Due Date
19% Penalty Assessed After the Last Day of the Month Following the Due Date 22 Total All Tax Due from page 2
29% Penalty Assessed After Last Day of the Second Month Following the Due Date
23 Total All Addendums (example: Rental Car Addendum)

If the due date falls on a weekend or legal holiday, the due date is ex- 24 Subtotal (add lines 21-23)
tended to the next business day.
25 Credit (from page 2, section V, total credit)

► Signature _________________________________________________ 26 Subtotal (subtract line 25 from line 24)

27 Interest
► Print Name _______________________________________________
28 Add Penalty, if applicable  % Minimum $5.00

► Ph. (______)___________________ Date ______________________ TOTAL AMOUNT OWED (add lines 26-28)

Please make check or money order payable to the Washington State Department of
Revenue. Include your Account ID number on your check.

Internet/Fax (3/17/22) o Penalty waiver request? Check this box and attach a letter of explanation Page 1

30
 Appendix

A | Combined Excise Tax Return

II STATE SALES AND USE TAX
Line Deductions*
No. Tax Classification Code Gross Amount Taxable Amount Rate TaxDue
Totals from Pg 4
29 Retail Sales (also complete local tax section III) 01 .065
Use Tax/Deferred Sales Tax (also complete local Value of articles used by taxpayers as a consumer on
30 use tax section III)
05 which no Washington sales tax has been paid.
.065

TOTAL STATE SALES & USE TAX

III LOCAL CITY AND/OR COUNTY SALES AND USE TAX

Local Sales Tax (Enter applicable rate of tax) Code Local Use Tax/Deferred Sales Tax (Enter applicable rate of tax) Code
Total Taxable Amount must be the same as line 29, column 3, Taxable Amount 45 Total Value of Articles must be the same as line 30, column 1, Gross Amount 46
Line Local Line Local
No. Location Code Taxable Amount Tax Due No. Location Code Value of Articles Tax Due
Rate Rate
31 34
32 35
33 36
TOTAL TOTAL VALUE
TAXABLE TOTAL OF ARTICLES
TOTAL

IV OTHER TAXES
Line Tax Classification Code Column I Col. 2 Deductions* Column 3 Col. 4 Column 5
No. Gross Amount Totals from Pg. 4 Taxable Amount Rate Tax Due
37 Tobacco Products/Cigars (less than $0.69) 20 .95
38 Refuse Collection 64 .036
39 Petroleum Products Tax 57 .003
40 Hazardous Substance Tax by Value 65 .007
41 Motor Vehicle/Sales/Leases 120 .003
42 Litter Tax 36 .00015
43 Heavy Equipment Rental Tax 1111 .0125

Line Tax Classification Code Item Quantity Rate Tax Due

No.
44 Solid Fuel Burning Device Fee 59 Number of Stoves, Fireplaces, & Solid Fuel Burning Devices Sold: 30.00
45 Syrup Tax 54 Number of Gallons (whole numbers only) Sold: 1.00
46 Tire Fee 73 Number of Tires Sold: .90
47 Studded Tire Fee 77 Number of Tires Sold: 4.50
48 Cigar Tax ($0.69 or more) 194 Number of Cigars ($0.69 or more): .65
49 Little Cigar Tax (acetate integrated filters) 198 Number of Little Cigars: .15125
50 Moist Snuff (1.2 oz. or less) 162 Number of Units: 2.526
51 Moist Snuff (more than 1.2 oz.) 163 Number of Ounces (including partial ounces): 2.105
52 Hazardous Substance Tax by Volume (Jan - June ONLY) 81 Number of Barrels: 1.13
53 Hazardous Substance Tax by Volume (July - Dec ONLY) 817 Number of Barrels: 1.14
*Deductions taken but not itemized on page 4 will be disallowed. TOTAL OTHER TAXES (add lines 37-53)

V CREDITS
Line Credit Amount Line Credit
No. Credit Classification I.D. Credit Classification Amount
No. I.D.
54 Multiple Activities Tax Credit (attach Schedule C) 800 60 Hazardous Substance by Value 992
Public Utility Tax Credit for Billing Discounts/Qualified
55 International Services Credit 855 61 Contributions to a Low Income Home Energy Assistance Fund 880
56 Small Business B&O Tax Credit (go to dor.wa.gov) 815 62 Tobacco Products Tax Credit 930
57 Renewable Energy System Cost Recovery Credit 925 63 B&O Credit for Syrup Tax Paid 945
58 Bad Debt Tax Credit (attach Schedule B) 801 64 Other Credits (attach appropriate documents) 810
59 Hazardous Substance by Volume 991 TOTAL CREDIT (transfer to page 1, line 25)

Internet/Fax (3/17/22) Page 2

dor.wa.gov | 360-705-6705 31
 Appendix
A | Combined Excise Tax Return

MAIL TO: Washington State Period Year

Department of Revenue Multi-Purpose
PO Box 47464
Olympia WA 98504-7464 Deduction Detail
Account ID

• If you have deductions, return pages 3 and 4. If you do not have deductions, do not return pages 3 and 4.
• We cannot approve deductions taken on the Combined Excise Tax Return that are not itemized on pages 3 and 4.
• Report deductions under the heading that corresponds to your reporting activity.
• Transfer the total deduction amount for each classification from this page to the corresponding line on your tax return in the deduction
column.
If completing, fill out name, account ID number and attach to your Combined Excise Tax Return.
► Name ______________________________________________ ► Account ID _____________ - ___________ - ___________
Line 1 - Extracting, Extracting for Hire I.D. Amount Line 10 - Royalties I.D. Amount
Bad Debts 1601 Bad Debts 8001
Cash & Trade Discounts 1602 Cash & Trade Discounts 8002
Other (Explain): 1699 Advances Reimbursements; Rtrns & Allowances 8007
TOTAL Other (Explain): 8099
TOTAL
Line 2 - Slaughter, Break Processing... I.D. Amount
Bad Debts 3001 Line 11 - Wholesaling I.D. Amount
Cash & Trade Discounts 3002 Bad Debts 0301
Other (Explain): 3099 Cash & Trade Discounts 0302
TOTAL Interstate & Foreign Sales 0304
Motor Vehicle Fuel Tax 0305
Line 3 - Intl Charter Freight Brokers... I.D. Amount
Casual Sales; Accomodation Sales 0306
Bad Debts 2801
Advances Reimbursements; Rtrns & Allowances 0307
Cash & Trade Discounts 2802
No Local Activity 0308
Other (Explain): 2899
Dairy, Fruit/Veg, & Seafood Mfd Products 0367
TOTAL (see below)*
Dairy Products Used in Mfg of Dairy Products 0375
Line 4 - Travel Agent/Tour ($250k or less) I.D. Amount Other (Explain): 0399
Bad Debts 2701
*Local sales for transport out-of-state TOTAL
Cash & Trade Discounts 2702
Other (Explain): 2799 Line 12 - Warehousing; Radio & TV... I.D. Amount
TOTAL Bad Debts 1101
Cash & Trade Discounts 1102
Line 5 - Travel Agent/Tour (over $250k) I.D. Amount Interstate & Foreign Sales 1104
Bad Debts 25001
Advances Reimbursements; Rtrns & Allowances 1107
Cash & Trade Discounts 25002
Radio/TV Advertising 1109
Other (Explain): 25099
Other (Explain): 1199
TOTAL TOTAL
Line 6 - Insurance Producers; Title Insurance... I.D. Amount Line 13 - Public/Nonprofit Hospitals; Qual. Food.. I.D. Amount
Bad Debts 1401 Bad Debts 5501
Other (Explain): 1499 Cash & Trade Discounts 5502
TOTAL Advances Reimbursements; Rtrns & Allowances 5507

Line 7 - Prescription Drug Warehousing... I.D. Amount Other (Explain): 5599

Bad Debts 2101 TOTAL
Cash & Trade Discounts 2102 Line 14 - Cleanup of Radioactive Waste... I.D. Amount
Freight on Out-of-State Deliveries 2103 Bad Debts 8301
Interstate & Foreign Sales (Use for Prescription Drug 2104 Cash & Trade Discounts 8302
Warehousing Only.)
Advances Reimbursements; Rtrns & Allowances 2107 Interstate & Foreign Sales 8304
Other (Explain): 2199 Advances Reimbursements; Rtrns & Allowances 8307
TOTAL Other (Explain): 8399
TOTAL
Line 8 - Processing for Hire; Printing & Publish... I.D. Amount
Bad Debts 1001 Line 15 - Service & Other Activities and/or Gambling
Contests of Chance (less than $50,000 a year)
I.D. Amount
Cash & Trade Discounts 1002
Bad Debts 0401
Freight on Out-of-State Deliveries 1003
Cash & Trade Discounts 0402
Interstate & Foreign Sales 1004
Advances Reimbursements; Rtrns & Allowances 1007 Apportionment (Interstate & Foreign Sales) 0404
Other (Explain): 1099 Advances Reimbursements; Rtrns & Allowances 0407
TOTAL Gambling Prizes & Cash Pay-Outs 0410
Qualified Initiation Fees; Dues; 0411
Line 9 - Manufacturing I.D. Amount Contributions Received
Bad Debts 0701 Interest on Certain Invest/Loan Obligations 0412
Cash & Trade Discounts 0702 Artistic/Cultural Activities 0416
Freight on Out-of-State Deliveries 0703 Other (Explain): 0499
Advances Reimbursements; Rtrns & Allowances 0707 TOTAL
Other (Explain): 0799
TOTAL

Internet/Fax (3/17/22)

32
Appendix

A | Combined Excise Tax Return

Not all deductions are allowable from
both Retailing (B&O) and Retail Sales Tax.
Line 16 - Service & Other Activities Line 29 - Retail Sales Tax I.D. Amount
($1 million or greater in prior year)
I.D. Amount
Bad Debts 0101
Bad Debts 10601
Cash & Trade Discounts 0102
Cash & Trade Discounts 10602
Interstate & Foreign Sales 0104
Apportionment (Interstate & Foreign Sales) 10604
Advances Reimbursements; Rtrns & Allowances 10607 Tax in Gross 0114
Qualified Initiation Fees; Dues; Sales to U.S. Government 0118
Contributions Received 10611
Motor Vehicle Fuel Sales 0119
Interest on Certain Invest/Loan Obligations 10612
Prescription Drugs/Hearing Aids/Lenses/etc 0121
Artistic/Cultural Activities 10616
Exempt Food Sales 0122
Other (Explain): 10699
Trade-in Allowance 0124
TOTAL
Newspapers 0125
Line 17 - Gambling Contests of Chance Tribal Exempt Sales with Delivery in Indian
($50,000 a year or greater)
I.D. Amount Country 0128
Gambling Prizes & Cash Pay-Outs 19210 Sales of Feed to Fish Farmers 0129
Other (Explain): 19299 Taxable Amount for Tax Paid at Source 0130
TOTAL Returns & Allowances 0131
Sales to Nonprofit Organizations of Artistic/Cultural 0132
Line 18 - For Profit Hospitals; Scientific R&D I.D. Amount Art Objects for Displays
Bad Debts 13501 Purebred Livestock for Breeding 0135
Cash & Trade Discounts 13502 Tax Deferral/Investment Certificate No.________ 0136
Apportionment (Interstate & Foreign Sales) 13504
Sale of Manufacturing Mach/Equip; Install Labor 0156
Advances Reimbursements; Rtrns & Allowances 13507
Retail Sales Tax Exempt Purchases by Farmers 0159
Qualified Initiation Fees; Dues; 13511
Contributions Received Direct Pay Permits 0170
Other (Explain): 13599
Retail Sales Tax Reported on SER 0179
TOTAL In-State Sales of Motor Vehicles, etc. to
Nonresidents 01108
Line 19 - Retailing of Interstate Transport... I.D. Amount
Feminine Hygiene Products 01111
Bad Debts 1901
Sales & Leases of New/Used Clean Alternative 01114
Cash & Trade Discounts 1902 Fuel (Addendum Required)
Interstate & Foreign Sales 1904 Sales of Zero Emission Buses, Batteries, Fuel 01115
Cells and Infrastructure for Electric Vehicles
Advances Reimbursements; Rtrns & Allowances 1907
Sales of Qualified Ride-sharing Vehicles 01126
Consignment Sales 1915
Other (Explain): 1999 Other (Explain): 0199
TOTAL TOTAL

Line 20 - Retailing (B&O) I.D. Amount Line 38 - Refuse Collection I.D. Amount
Bad Debts 0201 Bad Debts 6401
Cash & Trade Discounts 0202 Sales to U.S. Government 6418
Interstate & Foreign Sales 0204 Sales to other Refuse/Solid Waste Collectors 6445
Motor Vehicle Fuel Tax 0205
Other (Explain): 6499
Advances Reimbursements; Rtrns & Allowances 0207
TOTAL
No Local Activity 0208
Casual Sales; Accommodation Sales 0213 Line 39 - Petroleum Tax (Jan - June ONLY) I.D. Amount
Tax in Gross 0214 Petroleum Products Exported Out of State 5746
Consignment Sales 0215
Other (Explain): 5799
Artistic/Cultural Activities 0216
TOTAL
Presc. Drugs Sold by Pub. Oper/Nonprofit Hospitals 0217
Compliant Carryout Bag Charge 02103 Line 41 - Hazardous Substance Tax by Value I.D. Amount
Dairy and Seafood Mfd Products (see below)* 02118 Other (Explain): 6599
Other (Explain): 0299
TOTAL
*Local sales for transport out-of-state TOTAL
Line 43 - Heavy Equipment Rental Tax I.D. Amount
♦ Additional Information ♦
The easiest way to file your return is to use our free Bad Debts 111101
electronic filing service at dor.wa.gov. Cash & Trade Discounts 111102
Penalties and Interest Telephone Assistance
Interstate & Foreign Sales 111104
Penalties: • If you did not have business activity
• Any unpaid tax (including call 360-705-6705. At the greeting, Tribal Exempt Sales with Delivery in Indian 111128
partial payments) is subject follow the instructions given to file Country
to delinquent return penalty at the a no business return. Do not mail Rentals from Out-of-state Dealers 1111120
rate on the front of the return. a paper return back to the
(RCW 82.32.090) Department. Rentals to Government 1111121
• A 5% assessment penalty may be Other (Explain): 111199
assessed if the return is substantially For tax assistance or to request this
underpaid. (RCW 82.32.090) document in an alternate format,
Interest: please call 360-705-6705. Teletype
• Interest will accrue daily from the 1st (TTY) users may use the Washington
day of the month following the due Relay Service by calling 711.
date of the return until the return is paid
in full.

Internet/Fax (3/17/22) Page 4

dor.wa.gov | 360-705-6705 33
 Appendix

B | MATC Manufacturing Calculation Worksheet

B | MATC Manufacturing Calculation Worksheet

Products manufactured in Washington Retail Wholesale

Gross amount of manufactured products sold

Less deductions

Net amount after adjustments

B&O tax rate

Credit calculation (net amount multiplied by B&O rate)

Combined wholesale and retail credit amount for manufacturing

Manufacturing credit summary Amount

Gross amount reported on B&O manufacturing

Less amount for products placed into commercial or industrial use (Use tax)

Dollar amount manufactured in Washington state

Less wholesale products sold outside Washington state

Less retail products sold outside Washington state

Dollar amount of products BOTH Manufactured and sold in Washington state

Less deductions

Net amount after adjustments

B&O rate

Credit calculation

Total MATC amount (lesser of selling and production taxes)

34
Appendix

C | Sample reseller permit DETACH HERE

C | Sample reseller permit

RESELLER PERMIT
Washington State Department of Revenue
STATE OF PO Box 47476 • Olympia, WA 98504-7476 • 360-705-6705
WASHINGTON

L E
P
Business Activities:

M
This permit can be used to purchase:
• Merchandise and inventory for resale without intervening use
• Ingredients, components, or chemicals used in processing new articles of tangible personal property produced
for sale

A
• Feed, seed, seedlings, fertilizer, and spray materials by a farmer
• Materials and contract labor for retail/wholesale construction
• Items for dual purposes (see Purchases for Dual Purposes on back)

S
This permit cannot be used to purchase:
• Items for personal or household use
• Promotional items or gifts
• Items used in your business that are not resold, such as office supplies, equipment, tools, and equipment rentals
• Materials and contract labor for public road construction or U.S. government contracting (see Definitions on back)
• Materials and contract labor for speculative building

This permit is no longer valid if the business is closed.

The business named on this permit acknowledges:

• It is solely responsible for all purchases made under this permit
• Misuse of the permit:
– Subjects the business to a penalty of 50 percent of the tax due, in addition to the tax, interest, and penalties
imposed (RCW 82.32.291)
– May result in this permit being revoked

Notes (optional):

Important: The Department of Revenue may use information from sellers to verify all purchases made with this
permit were qualified.

Reseller: Keep this original permit on file. Provide copies to sellers from which you make purchases.

dor.wa.gov | 360-705-6705 35
 Appendix

D | Confidential Tax Information Authorization

D | Confidential Tax Information Authorization

EXC/TIA

Confidential Tax Information Authorization

I authorize the Department of Revenue to share my confidential tax information as indicated.

Use this form to authorize the Department of Revenue to share your confidential tax information with a third party. You can also
use this form to authorize the Department to send confidential tax information using regular (unsecure) fax or email.

1. My information (This information will not be used to update your business record.*)
Taxpayer or business name
Account ID/UBI number Phone
Mailing address City ST Zip
Email Fax
*To update your business record, go to http://dor.wa.gov and log in to your account.

2. Share my confidential tax information with the individual(s)/company listed below.

If you are not authorizing a third party, go to step 3. If you are authorizing an entire company or a Legislator’s office, add
the words “and staff.” If authorizing specific people, add additional name(s) in the Authorized names/email section.

Individual or company name

Mailing address City ST Zip
Phone Fax Email
Place an X in the appropriate box below: Authorized names/email section
Any information for any reporting period.
Any information for this reporting period month/quarter and year to month/quarter and year

Only listed information for this reporting period month/quarter and year to month/quarter and year

Information to be shared

3. Send my confidential tax information by regular email or fax.

I am aware of the Department’s secure message system described on page 2. I know regular email and fax are not as
secure, and confidential information may be intercepted by unauthorized persons. I accept these conditions and waive any
violation of the Secrecy Clause resulting from use of unsecured email or fax. (RCW 82.32.330)

By checking this box, I authorize the Department to send my confidential tax information
using regular email or fax.
4. My signature
I declare, under penalty of perjury, that I am authorized to sign this form. I am listed as the real property owner or as the
business owner, partner, corporate officer, or LLC member or manager in official records held by Washington State, or I have
attached documentation (e.g., power of attorney, annual report, executor) that grants me the authority to sign.

Taxpayer signature Title Date

Print name City and state where signed

This authorization remains in effect until revoked in writing by either party. Keep a copy for your files. To revoke this
authorization, write “Revoke” across the front of this form and return it to the Department as indicated in step 5.

5. Fax to (360) 705-6175, email to [email protected] or mail to address on back.

For tax assistance or to request this document in an alternate format,
visit http://dor.wa.gov or call 360-705-6705. Teletype (TTY) users may
use the Washington Relay Service by calling 711. ATTN:
REV 42 2446 (9/16/20) See instructions on page 2.

36
Appendix

E | Common business activities table

E | Common business activities table

This table shows the common classifications reported on the excise tax return. It provides general
guidelines, not specific reporting instructions.
For instance, if you conduct multiple activities, it may be necessary to report under several B&O tax
classifications. Specific activities, such as cigarette sales, may also be subject to other taxes. If you have
questions, contact us or visit your local Revenue office.

Business activity Tax classification Rules/laws

Accounting, Service & Other Activities B&O WAC 458-20-224
bookkeeping,
tax preparation

Actuarial Service & Other Activities B&O WAC 458-20-224

Advertising agencies Service & Other Activities B&O WAC 458-20-218

Athletic & fitness Retailing B&O, Retail Sales Tax, Service & Other Activities B&O WAC 458-20-183,
facilities RCW 82.04.050

Appraiser Service & Other Activities B&O WAC 458-20-224

Architects Service & Other Activities B&O, Retailing B&O, WAC 458-20-170, 224
Retail Sales Tax RCW 82.04.050

Athletic clubs Retailing B&O, Retail Sales Tax, Service & Other Activities B&O WAC 458-20-183,
RCW 82.04.050

Attorneys Service & Other Activities B&O WAC 458-20-207

Beauty salon/barber Service & Other Activities B&O, Retailing B&O, WAC 458-20-138, 224,
Retail Sales Tax Beauticians Tax Guide

Business consulting Service & Other Activities B&O WAC 458-20-224

Car wash Retailing B&O, Retail Sales Tax WAC 458-20-173

Catering Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-119, 124

Child care Child Care B&O (School Age Children) WAC 458-20-167,
Child Care Operators
Fact Sheet

Collection contracts Service & Other Activities B&O WAC 458-20-156

(without escrow)

Commission Service & Other Activities B&O WAC 458-20-159

salespersons/agents

dor.wa.gov | 360-705-6705 37
 Appendix
E | Common business activities table

Business activity Tax classification Rules/laws

Computer services Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, WAC 458-20-15501,
Wholesaling B&O 15502, 15503

Consumer goods Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax RCW 82.04.050

Construction Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road WAC 458-20-170; 17001;
Construction B&O, Government Contracting B&O 171; 172; 173;
Construction Tax Guide

Court reporters Service & Other Activities B&O WAC 458-20-224

Credit bureau services Retailing B&O, Retail Sales Tax RCW 82.04.050

Data processing Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-15503;
RCW 82.04.192, 257

Dentists/orthodontists Service & Other Activities B&O, Retailing B&O, WAC 458-20-151
Retail Sales Tax

Design services Service & Other Activities B&O, Retailing B&O, WAC 458-20-224; 170
Retail Sales Tax RCW 82.04.050

Engineers Service & Other Activities B&O, Retailing B&O, WAC 458-20-170; 224
Retail Sales Tax

Escrow Services Retailing B&O, Retail Sales Tax WAC 458-20-156

Farming for Hire Service & Other Activities B&O WAC 458-20-209,
RCW 82.04.625

Games of Chance Service & Other Activities B&O and/or Gambling Contests of WAC 458-20-131
Chance B&O (less than $50,000 a year),
Gambling Contests of Chance B&O ($50,000 a year or greater)

Graphic Design Service & Other Activities B&O, Retailing B&O, WAC 458-20-15503,
Retail Sales Tax RCW 82.04.050, 192

Grocery & Convenience Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other WAC 458-20-244, 243,
Stores Activities B&O Convenience Store Tax
Guide

Hotels, Motels Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/ WAC 458-20-118, 124,
Motel, Service & Other Activities B&O 166, Lodging Tax Guide

Insurance Agent, Broker, Insurance Agent Commissions WAC 458-20-164, 163

Solicitor

Insurance Adjuster Service & Other Activities B&O WAC 458-20-164, 224

Internet Service Service & Other Activities B&O WAC 458-20-224,

Providers RCW 82.04.297, 290

38
Appendix

Business activity Tax classification Rules/laws

E | Common business activities table

Janitorial Service & Other Activities B&O WAC 458-20-172

Landscape gardeners Retailing B&O, Retail Sales Tax WAC 458-20-226,

RCW 82.04.050

Laundry services Retailing B&O, Retail Sales Tax WAC 458-20-165, 173

Legal, arbitration & Service & Other Activities B&O WAC 458-20-207, 224
mediation

Mailing bureaus Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-141

Marijuana producers, Retailing B&O, Retail Sales Tax, Wholesaling B&O, RCW 82.04.050
processors & retailers Manufacturing B&O

Optometrists Service & Other Activities B&O, Retailing B&O, WAC 458-20-150
Retail Sales Tax, Regional Transit Authority

Painting Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government WAC 458-20-173, 170,
Contracting B&O, Public Road Construction 171, 17001

Photographers Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other WAC 458-20-140, 142,
Activities B&O, Royalties 224, Photography Tax
Guide

Physicians Service & Other Activities B&O WAC 458-20-138, 151,

18801

Pressure washing Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-173,
RCW 82.04.050

Private investigators Service & Other Activities B&O WAC 458-20-224

Protective services Service & Other Activities B&O WAC 458-20-224

Recreational services Retailing B&O, Retail Sales Tax, Service & Other Activities B&O RCW 82.04.050

Rental of equipment Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-211,
with operator RCW 82.04.050,
Construction Tax Guide

Repair tangible personal Retailing B&O, Retail Sales Tax, Wholesaling B&O WAC 458-20-173
property

Restaurants Retailing B&O, Retail Sales Tax, Litter Tax WAC 458-20-119, 124,
Restaurant Tax Guide

Royalties Royalties B&O RCW 82.04.2907

Sales of goods to U.S. Retailing B&O, Retail Sales Tax WAC 458-20-190
government

dor.wa.gov | 360-705-6705 39
 Appendix

Business activity Tax classification Rules/laws

E | Common business activities table

Sales to state/local Retailing B&O, Retail Sales Tax WAC 458-20-189

government/schools

Secretarial/clerical/ Service & Other Activities B&O WAC 458-20-224

stenographers

Software Retailing B&O, Retail Sales Tax, Service & Other Activities B&O, WAC 458-20-15501,
Royalties 15502, 15503
RCW 82.04.215, 2907

Taverns Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other WAC 458-20-119, 124,
Activities B&O, Gambling Contests of Chance B&O (less than 131, 243
$50,000 a year), Gabbling Contests of Chance B&O ($50,000 a Tavern Tax Guide
year or greater)

Taxi Urban Transportation Public Utility Tax, Motor Transportation WAC 458-20-180, 179,
Public Utility Tax Taxicabs Tax Guide

Tour operators Tour Operator B&O, Travel Agent B&O, Service & Other Activities WAC 458-20-183, 258
B&O, Retailing B&O, Retail Sales Tax

Travel agents Travel Agent Commission B&O WAC 458-20-258

Trucking Urban Transportation Public Utility Tax, Motor Transportation WAC 458-20-179, 180,
Public Utility Tax, Service & Other Activities B&O 193D, Trucking Tax
Guide

Vending machines Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-244, 187

Veterinarians Service & Other Activities B&O, Retailing B&O, Retail Sales Tax WAC 458-20-222,
Veterinarians Tax Guide

40
Local offices

Bellingham Richland Tumwater

1904 Humboldt St, Suite A 1657 Fowler St 6500 Linderson Way SW, Suite 102
Bellingham, WA 98225 Richalnd, WA 99352 Tumwater, WA 98501
360-594-4840 509-987-1201 360-705-6705

Bothell Seattle Vancouver

19800 North Creek Parkway, Suite 101 2101 4th Ave, Suite 1400 8008 NE 4th Plain Blvd, Suite 320
Bothell, WA 98011 Seattle, WA 98121 PO Box 1648
425-984-6400 206-727-5300 Vancouver, WA 98668
360-256-2060

Kent Spokane
20819 72nd Ave South, Suite 680 1330 N Washington, Suite 5600 Wenatchee
Kent, WA 98032 Spokane, WA 99201 630 N Chelan Ave, Suite B3
425-656-5100 509-327-0200 Wenatchee, WA 98807
509-885-9825

Port Angeles Tacoma

734 E First St, Suite B 3315 South 23rd St, Suite 300 Yakima
Port Angeles, WA 98362 Tacoma, WA 98411 3703 River Rd, Suite 3
360-417-9900 253-382-2000 Yakima, WA 98902
509-454-5160

For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call Prepared by the Customer Expierence
360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711. and Communications Division

BK0017 05/21