Printing and publishing – general

Businesses that print and/or publish magazines, periodicals, and other printed materials are generally taxable under the Printing and Publishing business and occupation (B&O) tax classification.

Businesses reporting under printing and publishing do not have to report under the Wholesaling or Retailing B&O tax classification. However, they must collect retail sales tax on sales of printed and/or published materials to Washington consumers.

Advertising income

Printers and publishers must report advertising income as follows:

• Businesses that print and/or publish magazines and periodicals - under the Printing and Publishing B&O tax classification.
• Businesses that both print and publish books, music, circulars, etc. - under the Printing and Publishing B&O tax classification.
• Businesses that only publish books, music, circulars, etc. - under the Service and Other Activities B&O tax classification.

Litter tax

Printers and publishers of magazines must report Litter tax on the total value of magazines printed or sold (wholesale and retail) in Washington.