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Tax classifications for common business activities

The following is a list of common business activities and which tax classifications to use on the Excise Tax Return. It provides general guidelines, not specific reporting instructions.

If you conduct multiple business activities, it may be necessary to report under more than one tax classification. 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/References Tax Classification Laws (RCW)/Rules (WAC)

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

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

RCW 82.04.050; WAC 458-20-218; Advertising services interim guidance statement

Amusement & Recreation Services

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

RCW 82.04.050; WAC 458-20-183

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; WAC 458-20-224

Athletic Clubs

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

RCW 82.04.050; WAC 458-20-183; ETA 3098

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; WAC 458-20-224; Beauty and wellness services 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; WAC 458-20-243

Catering

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

WAC 458-20-119; WAC 458-20-124; Restaurant Guide; Personal Chefs

Child Care

Child Care B&O

WAC 458-20-167; Child care guide

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; WAC 458-20-224

Computer Services

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

RCW 82.04.050; WAC 458-20-15501; Information Technology (IT) services Interim guidance statement; Custom software Interim guidance statement

Consumer Goods

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

RCW 82.04.050; RCW 82.04.060; WAC 458-20-243

Construction

Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road Construction B&O, Government Contracting B&O

WAC 458-20-170; WAC 458-20-17001; WAC 458-20-171; WAC 458-20-172; WAC 458-20-173; Construction 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

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Technology services interim guidance statement

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; Denturists guide

Direct Sellers

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

WAC 458-20-224; WAC 458-20-243; WAC 458-20-246; Direct sellers/multilevel organizations guide

Design Services

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

RCW 82.04.050; WAC 458-20-224; Interior decorators, designers, & consultants guide

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; WAC 458-20-224

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

Games of Chance

Service & Other Activities B&O

WAC 458-20-131; Games, gambling and similar income guide

Graphic Design

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

RCW 82.04.050; WAC 458-20-224; WAC 458-20-15503; Advertising services Interim guidance statement

Grocery & Convenience Stores

Retailing B&O, Retail Sales Tax, Litter Tax

WAC 458-20-243; WAC 458-20-244; Convenience stores guide

Handyman Services

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

WAC 458-20-170; WAC 458-20-173

Horse Boarding

Service & Other Activities B&O

Horse Industry Guide

Hotels, Motels

Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/Motel, Service & Other Activities B&O

WAC 458-20-118; WAC 458-20-124; WAC 458-20-166; Lodging guide

Insurance Adjuster, Agent, Broker, Solicitor

Insurance Agent Commissions

WAC 458-20-163; WAC 458-20-164

Internet Service Providers

Service & Other Activities B&O

RCW 82.04.297; WAC 458-20-224

Interpreters

Service & Other Activities B&O

WAC 458-20-224

Janitorial

Service & Other Activities B&O

WAC 458-20-172; Janitorial and other cleaning services guide

Landscape/ Lawn Maintenance/Gardeners

Retailing B&O, Retail Sales Tax

WAC 458-20-226; Landscape and horticultural services guide

Laundry Services

Retailing B&O, Retail Sales Tax

WAC 458-20-165; WAC 458-20-173

Legal, Arbitration, & Mediation

Service & Other Activities B&O

WAC 458-20-207; WAC 458-20-224

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; Private mailing business tax guide

New Construction Cleanup

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

WAC 458-20-170; WAC 458-20-172; Janitorial and other cleaning services guide

Newspaper Delivery/Sales

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

WAC 458-20-143; WAC 458-20-180

Optometrists

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

WAC 458-20-150

Painting

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

WAC 458-20-173; WAC 458-20-170; WAC 458-20-17001; Construction guide

Personal Trainers

Retailing B&O, Retail Sales Tax

WAC 458-20-183

Photographers

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

WAC 458-20-140; Photography tax guide

Physicians

Service & Other Activities B&O

WAC 458-20-138; WAC 458-20-151; WAC 458-20-18801

Pressure Washing

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

WAC 458-20-173

Private Investigators

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Investigation, security, security monitoring, and armored car services interim guidance statement

Protective Services

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Investigation, security, security monitoring, and armored car services interim guidance statement

Remodeling

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

WAC 458-20-170; WAC 458-20-17001; WAC 458-20-171; WAC 458-20-172; WAC 458-20-173; Construction Guide

Rental of Equipment with Operator

Retailing B&O, Retail Sales Tax

WAC 458-20-211; Construction tax guide

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; WAC 458-20-124; WAC 458-20-243; Restaurants and retailers of prepared food 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 of Goods to US Government

Retailing B&O

WAC 458-20-190; How to document United States government purchases

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

Retailing B&O, Retail Sales Tax

RCW 82.04.050; RCW 82.04.215; WAC 458-20-15502; Custom software interim guidance statement

Tanning Salons

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Beauty and wellness services guide

Tattooing

Retailing B&O, Retail Sales Tax

RCW 82.04.050; Tattooing, piercing, and other skin modifications guide

Taverns

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

WAC 458-20-119; WAC 458-20-124; 
WAC 458-20-131; WAC 458-20-243; 
Restaurants and retailers of prepared food guide

Taxis

Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax

WAC 458-20-180; WAC 458-20-179

Tour Operators

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

RCW 82.04.260; WAC 458-20-183; WAC 458-20-258

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; WAC 458-20-179; WAC 458-20-193D

Vending Machines

Retailing B&O, Retail Sales Tax

WAC 458-20-243; WAC 458-20-244

Veterinarians

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

WAC 458-20-222; WAC 458-20-243; Veterinarians guide

Yard Maintenance

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

WAC 458-20-226; Landscaping and horticultural services guide