Washington – Retainage Fees for Public Works Contracts

SALT Report 3065 – The Washington Department of Revenue released an excise tax advisory that discusses the application of business and occupation taxes and retail sales tax to retainage fees for public works contracts. The advisory provides that under RCW Continue reading Washington – Retainage Fees for Public Works Contracts

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

Washington – Dogs Sold for Breeding Purposes are Not Exempt

SALT Report 3078 – The Washington Department of Revenue issued a ruling regarding whether dogs sold for breeding purposes qualify for the livestock exemption.  In this case, the Taxpayer owns and operates a dog breeding and kenneling business. In 2000, Continue reading Washington – Dogs Sold for Breeding Purposes are Not Exempt

Washington – Exemption for Dairy Product Manufacturers

SALT Report 3049 – The Washington Department of Revenue issued a notice regarding the business and occupation tax exemptions available to manufacturers of dairy products.  The exemptions were expanded to include wholesale sales by a dairy product manufacturer to a Continue reading Washington – Exemption for Dairy Product Manufacturers

Washington – Exemptions for Solar Energy Systems and Semiconductor Materials

SALT Report 3048 – The Washington Department of Revenue issued guidance regarding the reduced B&O tax rate for manufacturers of solar energy systems and the amended sales and use tax exemption for items used to process semiconductor materials. The notice Continue reading Washington – Exemptions for Solar Energy Systems and Semiconductor Materials

Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

SALT Report 3031 – The Washington Department of Revenue issued an excise tax advisory to clarify the requirements that must be met to qualify for the preferential B&O tax treatment for warehousing and reselling prescription drugs.  Under the provisions of Continue reading Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

Washington – Change to the Warehousing/Reselling Prescription Drug B&O Tax Preference

SALT Report 2998 – The Washington Department of Revenue issued an excise tax advisory regarding its intention to adopt ETA 3180.2013 – Warehousing/Reselling Prescription Drug B&O Tax Preference.  The ETA discusses the requirements for qualifying for the preferential tax treatment Continue reading Washington – Change to the Warehousing/Reselling Prescription Drug B&O Tax Preference

Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

SALT Report 2979 – The Washington Department of Revenue issued a draft of proposed amendments to Excise Tax Advisory 3024.2013 – Public Works Contracts.  The current ETA explains the scope of retainage fees and provides guidance regarding when retail sales Continue reading Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

Washington – Taxability of Online Dating Services

SALT Report 2980 – The Washington Department of Appeals issued a decision regarding a Taxpayer who operates a website that provides dating advice and allows its members to enter personal information and upload photographs for other members to view.  At Continue reading Washington – Taxability of Online Dating Services

Washington – Exemption for Dairy Product Manufacturers

SALT Report 2908 – The Washington State Legislature enacted legislation that amends and expands the B&O tax exemption and the preferential B&O tax rate available to dairy products manufacturers. The B&O tax exemption provided in RCW 82.04.4268 to manufacturers of Continue reading Washington – Exemption for Dairy Product Manufacturers