Additional resources

The Audit Process

Major Taxes in Washington

Business and Occupation (B&O) Tax

Retail Sales Tax

Use Tax

Public Utility Tax

Laws, Rules and Other Guidance for the Staffing Industry (pdf)

Tax Reporting Requirements for the Staffing Industry (pdf) (Issued June 21, 2005)

Tax Reporting Requirements for the Staffing Industry (pdf) (Issued January 21, 2005)

Special Notice – Temporary Staffing Businesses Must Collect Retail Sales Tax (pdf)

Special Notice – Professional Employer Organizations - Deduction

ETA 3100

ETA 3051

Interim Statement Regarding the Attribution of Receipts from Apportionable Staff Augmentation

WAC 458-20-19402

Decision trees:

Insurance Agency Client (pdf)

Travel Agent Client (pdf)

Waterborne Shipping Company Client (pdf)

Computer/Technology Services (pdf)

Manufacturer Client (pdf)

Contractor Client (pdf)