Accounting, Bookkeeping, Tax Preparation
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Service & Other Activities B&O
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WAC 458-20-224
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Actuarial
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Service & Other Activities B&O
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WAC 458-20-224
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Advertising Agencies
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Service & Other Activities B&O
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WAC 458-20-218
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Amusement & Recreation Services
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Retailing B&O, Retail Sales Tax, Service & Other Activities B&O
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WAC 458-20-183; RCW 82.04.050
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Appraisers
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Service & Other Activities B&O
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WAC 458-20-224
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Architects
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-170; 224
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Athletic Clubs
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Retailing B&O, Retail Sales Tax, Service & Other Activities B&O
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WAC 458-20-183; ETA 3098; ETA 3104
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Attorneys
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Service & Other Activities B&O
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WAC 458-20-207
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Auto Repair
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Retailing B&O, Retail Sales Tax
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WAC 458-20-173; Auto Dealer Guide
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Beauty Salons/Barbers
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax
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WAC 458-20-138; 224; Beauticians Tax Guide
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Boat Washing & Detailing
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Retailing B&O, Retail Sales Tax
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WAC 458-20-173
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Business Consulting
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Service & Other Activities B&O
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WAC 458-20-224
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Car Washes (including self-service facilities) and Detailing Services
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Retailing B&O, Retail Sales Tax, Litter Tax
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WAC 458-20-173; 243
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Catering
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Retailing B&O, Retail Sales Tax, Wholesaling B&O
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WAC 458-20-119; 124; Restaurant Guide; Special Notice: Personal Chefs
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Child Care
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Child Care B&O
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WAC 458-20-167; Child Care Operators
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Collection Contract (without escrow)
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Service & Other Activities B&O
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WAC 458-20-156
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Commission Salespersons/Agents/Representatives
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Service & Other Activities B&O
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WAC 458-20-159; 224
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Computer Services
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O
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WAC 458-20-15501; 224
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Consumer Goods
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Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax
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RCW 82.04.050
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Construction
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Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road Construction B&O, Government Contracting B&O
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WAC 458-20-170; 17001; 171; 172; 173; Construction Tax Guide
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Court Reporters
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Service & Other Activities B&O
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WAC 458-20-224
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Credit Bureau Services
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Retailing B&O, Retail Sales Tax
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RCW 82.04.050
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Data Processing
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Service & Other Activities B&O
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WAC 458-20-15503
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Dating, Escort Services
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Retailing B&O, Retail Sales Tax
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RCW 82.04.050
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Dental Labs
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Manufacturing B&O, Wholesaling B&O
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WAC 458-20-151
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Dentists/Orthodontists
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-151
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Direct Sellers
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax
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WAC 458-20-224; 246; Direct Sellers/Multilevel Organizations Guide
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Design Services
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-224; RCW 82.04.050
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Disc Jockeys
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Service & Other Activities B&O
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WAC 458-20-224
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Dry Cleaners
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Retailing B&O, Retail Sales Tax
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WAC 458-20-165
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Engineers
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-170; 224
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Entertainers
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Service & Other Activities B&O
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WAC 458-20-224
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Escrow Services
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Retailing B&O, Retail Sales Tax
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WAC 458-20-156
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Farming for Hire
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Service & Other Activities B&O
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WAC 458-20-209; Agriculture Guide
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Games of Chance
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Service & Other Activities B&O
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WAC 458-20-131; Games, Gambling and Similar Income Guide
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Graphic Design
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-224; WAC 458-20-15503; RCW 82.04.050
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Grocery & Convenience Stores
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Retailing B&O, Retail Sales Tax, Litter Tax
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WAC 458-20-244; 243; Convenience Stores Guide
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Handyman Services
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Wholesaling B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-170; 173
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Horse Boarding
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Service & Other Activities B&O
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Horse Industry Guide
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Hotels, Motels
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Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/Motel, Service & Other Activities B&O
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WAC 458-20-118; 124; 166; Lodging Industry Guide
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Insurance Adjuster, Agent, Broker, Solicitor
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Insurance Agent Commissions
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WAC 458-20-164; 163
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Internet Service Providers
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Service & Other Activities B&O
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WAC 458-20-224; RCW 82.04.297
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Interpreters
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Service & Other Activities B&O
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WAC 458-20-224
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Janitorial
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Service & Other Activities B&O
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WAC 458-20-172
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Landscape/ Lawn Maintenance/Gardeners
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Retailing B&O, Retail Sales Tax
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WAC 458-20-226; RCW 82.04.050
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Laundry Services
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Retailing B&O, Retail Sales Tax
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WAC 458-20-165; 173; Special Notice: Self-service Laundry Facilities
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Legal, Arbitration, & Mediation
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Service & Other Activities B&O
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WAC 458-20-207; 224
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Logging
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Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O
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WAC 458-20-13501
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Mailing Bureaus
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Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O
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WAC 458-20-141
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New Construction Cleanup
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Wholesaling B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-170; 172
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Newspaper Delivery/Sales
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Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O
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WAC 458-20-180; 143
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Optometrists
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-150
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Painting
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Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government Contracting B&O
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WAC 458-20-173; 170; 17001; Construction Tax Guide
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Personal Trainers
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Retailing B&O, Retail Sales Tax
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WAC 458-20-183; ETA 3104.
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Photographers
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Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O; Royalties B&O
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WAC 458-20-140
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Physicians
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Service & Other Activities B&O
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WAC 458-20-138; 151; 18801
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Pressure Washing
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Retailing B&O, Retail Sales Tax, Wholesaling B&O
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WAC 458-20-173; RCW 82.04.050
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Private Investigators
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Service & Other Activities B&O
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WAC 458-20-224
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Protective Services
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Service & Other Activities B&O
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WAC 458-20-224
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Remodeling
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Wholesaling B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-170
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Rental of Equipment with Operator
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Retailing B&O, Retail Sales Tax
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WAC 458-20-211; RCW 82.04.050; Construction Tax Guide
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Repair of Tangible Personal Property
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Wholesaling B&O, Retailing B&O, Retail Sales Tax
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WAC 458-20-173
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Restaurants
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Retailing B&O, Retail Sales Tax, Litter Tax
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WAC 458-20-119; 124; Restaurant Guide
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Ride Share/Food Delivery Drivers |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax |
WAC 458-20-180
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Royalties
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Royalties B&O
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RCW 82.04.2907
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Sales of Goods to US Government
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Retailing B&O
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WAC 458-20-190; Special Notice: How to document your United States government credit card purchases
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Sales to State/Local Government/Schools
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Retailing B&O, Retail Sales Tax
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WAC 458-20-189
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Secretarial/Clerical/Stenographers
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Service & Other Activities B&O
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WAC 458-20-224
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Software
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Service & Other Activities B&O, Retailing B&O, Retail Sales Tax
|
WAC 458-20-15502; RCW 82.04.215
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Tanning Salons
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Retailing B&O, Retail Sales Tax
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RCW 82.04.050; Beauticians Tax Guide
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Tattooing
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Retailing B&O, Retail Sales Tax
|
RCW 82.04.050; Beauticians Tax Guide
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Taverns
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Retailing B&O, Retail Sales Tax, Litter Tax, Service & Other Activities B&O
|
WAC 458-20-119; 124; 131; 243; Restaurants and Retailers of Prepared Food Guide
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Taxis
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Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax
|
WAC 458-20-180; 179
|
Tour Operators
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Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax
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RCW 82.04.260; WAC 458-20-183; 258
|
Travel Agents
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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
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Retailing B&O, Retail Sales Tax
|
WAC 458-20-243; 244
|
Veterinarians
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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
|