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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 | Tax Classification | Rules/Laws |
|---|---|---|
|
Accounting, Bookkeeping, Tax Preparation |
Service & Other Activities B&O |
|
|
Actuarial |
Service & Other Activities B&O |
|
|
Advertising Agencies |
Service & Other Activities B&O |
|
|
Amusement & Recreation Services |
Retailing B&O, Retail Sales Tax, Service & Other Activities B&O |
|
|
Appraisers |
Service & Other Activities B&O |
|
|
Architects |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Athletic Clubs |
Retailing B&O, Retail Sales Tax, Service & Other Activities B&O |
|
|
Attorneys |
Service & Other Activities B&O |
|
|
Auto Repair |
Retailing B&O, Retail Sales Tax |
|
|
Beauty Salons/Barbers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
|
|
Boat Washing & Detailing |
Retailing B&O, Retail Sales Tax |
|
|
Business Consulting |
Service & Other Activities B&O |
|
|
Car Washes (including self-service facilities) and Detailing Services |
Retailing B&O, Retail Sales Tax, Litter Tax |
|
|
Catering |
Retailing B&O, Retail Sales Tax, Wholesaling B&O |
WAC 458-20-119; 124; Restaurant Guide; Special Notice: Personal Chefs |
|
Child Care |
Child Care B&O |
|
|
Collection Contract (without escrow) |
Service & Other Activities B&O |
|
|
Commission Salespersons/Agents/Representatives |
Service & Other Activities B&O |
|
|
Computer Services |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Wholesaling B&O |
|
|
Consumer Goods |
Retailing B&O, Retail Sales Tax, Wholesaling B&O, Litter Tax |
|
|
Construction |
Wholesaling B&O, Retailing B&O, Retail Sales Tax, Public Road Construction B&O, Government Contracting B&O |
WAC 458-20-170; 17001; 171; 172; 173; Construction Tax Guide |
|
Court Reporters |
Service & Other Activities B&O |
|
|
Credit Bureau Services |
Retailing B&O, Retail Sales Tax |
|
|
Data Processing |
Service & Other Activities B&O |
|
|
Dating, Escort Services |
Retailing B&O, Retail Sales Tax |
|
|
Dental Labs |
Manufacturing B&O, Wholesaling B&O |
|
|
Dentists/Orthodontists |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Direct Sellers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
WAC 458-20-224; 246; Direct Sellers/Multilevel Organizations Guide |
|
Design Services |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Disc Jockeys |
Service & Other Activities B&O |
|
|
Dry Cleaners |
Retailing B&O, Retail Sales Tax |
|
|
Engineers |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Entertainers |
Service & Other Activities B&O |
|
|
Escrow Services |
Retailing B&O, Retail Sales Tax |
|
|
Farming for Hire |
Service & Other Activities B&O |
|
|
Games of Chance |
Service & Other Activities B&O |
|
|
Graphic Design |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Grocery & Convenience Stores |
Retailing B&O, Retail Sales Tax, Litter Tax |
|
|
Handyman Services |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
|
|
Horse Boarding |
Service & Other Activities B&O |
|
|
Hotels, Motels |
Retailing B&O, Retail Sales Tax, Convention & Trade, Special Hotel/Motel, Service & Other Activities B&O |
|
|
Insurance Adjuster, Agent, Broker, Solicitor |
Insurance Agent Commissions |
|
|
Internet Service Providers |
Service & Other Activities B&O |
|
|
Interpreters |
Service & Other Activities B&O |
|
|
Janitorial |
Service & Other Activities B&O |
|
|
Landscape/ Lawn Maintenance/Gardeners |
Retailing B&O, Retail Sales Tax |
|
|
Laundry Services |
Retailing B&O, Retail Sales Tax |
|
|
Legal, Arbitration, & Mediation |
Service & Other Activities B&O |
|
|
Logging |
Extracting B&O, Extracting For Hire B&O, Manufacturing B&O, Wholesaling B&O |
|
|
Mailing Bureaus |
Manufacturing B&O; Retailing B&O, Retail Sales Tax, Wholesaling B&O |
|
|
New Construction Cleanup |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
|
|
Newspaper Delivery/Sales |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax, Retailing B&O |
|
|
Optometrists |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Painting |
Retailing B&O, Retail Sales Tax, Wholesaling B&O, Government Contracting B&O |
|
|
Personal Trainers |
Retailing B&O, Retail Sales Tax |
|
|
Photographers |
Retailing B&O, Retail Sales Tax, Wholesaling B&O, Service & Other Activities B&O; Royalties B&O |
|
|
Physicians |
Service & Other Activities B&O |
|
|
Pressure Washing |
Retailing B&O, Retail Sales Tax, Wholesaling B&O |
|
|
Private Investigators |
Service & Other Activities B&O |
|
|
Protective Services |
Service & Other Activities B&O |
|
|
Remodeling |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
|
|
Rental of Equipment with Operator |
Retailing B&O, Retail Sales Tax |
|
|
Repair of Tangible Personal Property |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
|
|
Restaurants |
Retailing B&O, Retail Sales Tax, Litter Tax |
|
| Ride Share/Food Delivery Drivers | Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax | WAC 458-20-180 |
|
Royalties |
Royalties B&O |
|
|
Sales of Goods to US Government |
Retailing B&O |
WAC 458-20-190; Tax Topic: How to document United States government purchases |
|
Sales to State/Local Government/Schools |
Retailing B&O, Retail Sales Tax |
|
|
Secretarial/Clerical/Stenographers |
Service & Other Activities B&O |
|
|
Software |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax |
|
|
Tanning Salons |
Retailing B&O, Retail Sales Tax |
|
|
Tattooing |
Retailing B&O, Retail Sales Tax |
|
|
Taverns |
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 |
|
Taxis |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax |
|
|
Tour Operators |
Travel Agent Commission/Tour Operators B&O, Retailing B&O, Retail Sales Tax |
|
|
Travel Agents |
Travel Agent Commission/Tour Operators B&O |
|
|
Trucking/Transportation |
Urban Transportation Public Utility Tax, Motor Transportation Public Utility Tax |
|
|
Vending Machines |
Retailing B&O, Retail Sales Tax |
|
|
Veterinarians |
Service & Other Activities B&O, Retailing B&O, Retail Sales Tax, Litter Tax |
|
|
Yard Maintenance |
Wholesaling B&O, Retailing B&O, Retail Sales Tax |
