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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Concession fee on duty-free sales
What is the concession fee?
A concession fee is a 10% fee on the gross proceeds of sales of merchandise by duty-free sales enterprises. It is separate from and in addition to B&O tax and any other applicable taxes and fees associated with operating a duty-free sales enterprise in Washington.
What is a duty-free sales enterprise?
A duty-free sales enterprise means a person that sells, for use outside the customs territory, duty-free merchandise that is delivered from a bonded warehouse to an airport or other exit point for exportation by, or on behalf of, individuals departing from the customs territory.
How do I pay the fee?
You will report the fee on your excise tax return under the Concession Fee on Duty-Free Sales Enterprises classification.
What are the funds used for?
50% will be deposited into the statewide tourism marketing account. 50% will be deposited into the sustainable aviation fuel account.
