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Income received by insurers that is subject to the premiums tax, is exempt from business and occupation (B&O) tax (RCW 82.04.320). However, the B&O tax exemption does not extend to sales tax or use tax. Insurers are consumers of tangible personal property and retail services, and must pay sales or use tax on the goods and retail services used in Washington. This guide has been prepared to help insurers understand their sales and use tax liability. (Insurance producers, surplus line brokers, and title insurance agents should refer to WAC 458-20-164.)
Updated November 2011
