Tax classifications for common business activities | Washington Department of Revenue

Accounting, Bookkeeping, Tax Preparation

Service & Other Activities B&O

WAC 458-20-224

Actuarial

Service & Other Activities B&O

WAC 458-20-224

Advertising Agencies

Service & Other Activities B&O

WAC 458-20-218

Amusement & Recreation Services

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183; RCW 82.04.050

Appraisers

Service & Other Activities B&O

WAC 458-20-224

Architects

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 224

Athletic Clubs

Retailing B&O, Retail Sales Tax, Service & Other Activities B&O

WAC 458-20-183; ETA 3098; ETA 3104

Attorneys

Service & Other Activities B&O

WAC 458-20-207

Auto Repair

Retailing B&O, Retail Sales Tax

WAC 458-20-173; Auto Dealer Guide

Beauty Salons/Barbers

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-138; 224; Beauticians Tax Guide

Boat Washing & Detailing

Retailing B&O, Retail Sales Tax

WAC 458-20-173

Business Consulting

Service & Other Activities B&O

WAC 458-20-224

Car Washes (including self-service facilities) and Detailing Services

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-173; 243

Collection Contract (without escrow)

Service & Other Activities B&O

WAC 458-20-156

Commission Salespersons/Agents/Representatives

Service & Other Activities B&O

WAC 458-20-159; 224

Computer Services

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-15501; 224

Consumer Goods

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax

RCW 82.04.050

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

WAC 458-20-15503

Dating, Escort Services

Retailing B&O, Retail Sales Tax

RCW 82.04.050

Dental Labs

Manufacturing B&O, Wholesaling B&O

WAC 458-20-151

Dentists/Orthodontists

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-151

Design Services

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-224; RCW 82.04.050

Disc Jockeys

Service & Other Activities B&O

WAC 458-20-224

Dry Cleaners

Retailing B&O, Retail Sales Tax

WAC 458-20-165

Engineers

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 224

Entertainers

Service & Other Activities B&O

WAC 458-20-224

Escrow Services

Retailing B&O, Retail Sales Tax

WAC 458-20-156

Farming for Hire

Service & Other Activities B&O

WAC 458-20-209; Agriculture Guide

Grocery & Convenience Stores

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-244; 243; Convenience Stores Guide

Handyman Services

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 173

Horse Boarding

Service & Other Activities B&O

Horse Industry Guide

Insurance Adjuster, Agent, Broker, Solicitor

Insurance Agent Commissions

WAC 458-20-164; 163

Internet Service Providers

Service & Other Activities B&O

WAC 458-20-224; RCW 82.04.297

Interpreters

Service & Other Activities B&O

WAC 458-20-224

Janitorial

Service & Other Activities B&O

WAC 458-20-172

Landscape/ Lawn Maintenance/Gardeners

Retailing B&O, Retail Sales Tax

WAC 458-20-226; RCW 82.04.050

Legal, Arbitration, & Mediation

Service & Other Activities B&O

WAC 458-20-207; 224

Logging

Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O

WAC 458-20-13501

Mailing Bureaus

Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O

WAC 458-20-141

New Construction Cleanup

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170; 172

Newspaper Delivery/Sales

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O

WAC 458-20-180; 143

Optometrists

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-150

Personal Trainers

Retailing B&O, Retail Sales Tax

WAC 458-20-183; ETA 3104.

Photographers

Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O; Royalties B&O

WAC 458-20-140

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

Remodeling

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-170

Repair of Tangible Personal Property

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-173

Restaurants

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-119; 124; Restaurant Guide

Ride Share/Food Delivery Drivers

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180

Royalties

Royalties B&O

RCW 82.04.2907

Sales to State/Local Government/Schools

Retailing B&O, Retail Sales Tax

WAC 458-20-189

Secretarial/Clerical/Stenographers

Service & Other Activities B&O

WAC 458-20-224

Software

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-15502; RCW 82.04.215

Tanning Salons

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Beauticians Tax Guide

Tattooing

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Beauticians Tax Guide

Taxis

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180; 179

Tour Operators

Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax

RCW 82.04.260; WAC 458-20-183; 258

Travel Agents

Travel Agent Commission/Tour Operators B&O

WAC 458-20-258

Trucking/Transportation

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180; 179; 193D

Vending Machines

Retailing B&O, Retail Sales Tax

WAC 458-20-243; 244

Veterinarians

Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-222; 243; Veterinarians Guide

Yard Maintenance

Wholesaling B&O, Retailing B&O, Retail Sales Tax

WAC 458-20-226