Itemizing the business & occupation tax

The business and occupation (B&O) tax is the seller’s responsibility and should be included as part of their overhead when setting the sales price for their products or services. The B&O tax is not collected from customers – it is paid by the individual or business who is conducting business activity in Washington state.

If you believe the seller’s actions have violated your rights under the Consumer Protection Act, you may file a claim with the Attorney General Office's Consumer Protection Division. Information about filing a claim with the Attorney General is available at http://www.atg.wa.gov/fileacomplaint.aspx.