Washington – Draft ETA for Trade Shows, Conventions, and Educational Seminars

SALT Report 3080 – The Washington Department of Revenue released an excise tax advisory draft that explains the situations in which a trade show, convention, or educational seminar is considered “open to the general public” for purposes of the B&O tax deduction in RCW 82.04.4282 – Deductions, Fees, Dues, Charges.

This is because the deduction only applies to charges made by a nonprofit trade or professional organization for attending or renting space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, that is “not open to the general public.”

The Department intends to file for adoption of this ETA on October 23, 2013.

For Further Information

Washington Department of Revenue – Draft ETA 3182.2013