Business and occupation (B&O) tax classification definitions

Aerospace Industry - Manufacturing of Commercial Airplanes or Components/Wholesaling of Commercial Airplanes or Components/Retailing of Commercial Airplanes or Components

Applies to manufacturers and processors for hire of commercial airplanes or component parts of commercial airplanes, and/or for manufacturers that sell such commercial airplanes and components at retail or wholesale.

This rate expires on July 1, 2040. For more information, refer to the Special Notice - Increased B&O tax rates for certain aerospace tax classifications.

Aerospace Industry - Manufacturing of Commercial Airplane Tooling/Wholesaling of Commercial Airplane Tooling/Retailing of Commercial Airplane Tooling

Applies to manufacturers of tooling specifically designed for use in manufacturing commercial airplanes or component parts of commercial airplanes, and/or for manufacturers that sell such tooling at retail or wholesale.

Cleanup of Radioactive Waste for US Government

Cleanup of radioactive waste resulting from production of weapons or nuclear research and development when the work is done for the federal government. RCW 82.04.263

Extracting, Extracting for Hire

Removing natural resources from land or water. Examples include logging, mining, quarrying, and fishing operations. Persons selling resources extracted in Washington must also report under wholesaling and/or retailing. A Multiple Activities Tax Credit (MATC) (pdf) is available for persons extracting and selling natural resources in Washington. WAC 458-20-135

Note for Manufacturers and Extractors: All persons reporting manufacturing or extracting activities are to value their manufactured goods at the selling price (WAC 458-20-136). Therefore, manufactured items are not reported until sold. During the same reporting period, the items are to be reported under the wholesaling or retailing classification or both, depending on how the items are sold. To prevent double taxation, complete the Multiple Activities Tax Credit (MATC)form online.

Federal Aviation Administration (FAR) Repair Station/Aluminum Smelter/Solar Energy

• Federal Aviation Administration (FAR) Repair Station
  Applies to every person classified by the federal aviation administration as a federal aviation regulation (FAR) part 145 certificated repair station that is engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261, 82.08.0262, or 82.08.0263. This rate expires July 1, 2040.
• Aluminum Smelter
  "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum. Producing a new, different or useful substance or article of tangible personal property for sale or commercial or industrial use. Persons selling items must also report under wholesaling and/or retailing. A Multiple Activities Tax Credit is available for persons manufacturing goods and selling those same goods in Washington. (WAC 458-20-136)

For Profit Hospitals; Scientific R&D

• For Profit Hospitals
  The gross income derived from personal and professional services of hospitals, clinics, and similar heath care facilities (other than public or nonprofit hospitals and hospitals owned by the state). WAC 458-20-168
• Scientific R&D
  Research and development in the physical, engineering, and life sciences (such as agriculture, bacteriological, biotechnology, chemical, life sciences, and physical science research and development laboratories and services). RCW 82.04.29002

Gambling Contests of Chance ($50,000 per year or more)

Persons whose gross income from contests of chance is $50,000 or greater in a calendar year. Contests of chance include social card games, bingo, raffles, punchboard games, and pull-tabs. RCW 82.04.285, Special Notice - Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Perimutuel Wagering.

Insurance Agents/Title Insurance Agents/Surplus Line Broker Commissions/Child Care

• Insurance agents, brokers, or solicitors
  The amount of gross income is determined by the amount of gross commissions received, not by the gross premiums paid by the insured. “Gross income” includes gross receipts from commissions, fees, and other amounts which the agent, broker, or solicitor receives or becomes entitled to receive. It does not include amounts held in trust for the insurer or the client. No deduction is allowed for commissions, fees, or salaries paid to other agents, brokers, or solicitors, or for other expenses of doing business. Each person acting in the capacity of agent, broker, or solicitor is presumed to be engaging in business and subject to the B&O tax unless such person can demonstrate the he or she is a bona fide employee. WAC 458-20-164
• Child Care
  Care of children age eight and above or enrolled in the first grade or above when provided in non-church facilities. Care provided to children under the age of eight or enrolled in kindergarten or below is deductible under the Other deduction. Care provided to children in church facilities is exempt. Child Care Tax Guide; WAC 458-20-167; RCW 82.04.2905

 

International Charters Freight Brokers/Stevedoring/Assisted Living Facilities/International Investment Management Services

• International Charter, Freight Brokers, and Stevedoring
  International trade, brokering or cargo business, stevedoring, and associated activities of moving goods and commodities in waterborne foreign commerce. WAC 458-20-193D
• Assisted Living Facilities
  Providing room and domiciliary care to residents of boarding homes licensed under chapter 18.20 RCW. A deduction is allowed for amounts received for providing adult residential care, enhanced adult residential care, or assisted living services under contract with the Department of Social and Health Services to residents who are Medicaid recipients. WAC 458-20-168
• International Investment Management Services
  Businesses primarily engaged in providing investment management services may use this B&O tax classification if they meet specific conditions as explained in ETA 3183 International Investment Management Services. RCW 82.04.293; RCW 82.04.290.

Manufacturers/Processors for Hire of Semiconductor Materials

Effective December 1, 2006, the business and occupation (B&O) tax rate for persons engaged in manufacturing or processing for hire semiconductor materials is reduced to 0.275 percent.

The term "semiconductor materials" means silicon crystals, silicon ingots, raw polished semiconductor wafers, and compound semiconductor wafers.

In addition, the sale of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials are now exempt from retail sales tax and use tax. This exemption is limited to gases and chemicals used:

• in the production process to grow the product,
• to deposit or grow permanent or sacrificial layers on the product,
• to etch or remove material from the product,
• to anneal the product,
• to immerse the product,
• to clean the product,
• for other such uses whereby the gases and chemicals come into direct contact with the product during the production process, or
• to clean the chambers and other like equipment in which such processing takes place.

Persons making tax exempt purchases of gases and chemicals must provide the vendor with a properly completed Buyers’ Retail Sales Tax Exemption Certificate (pdf).

Manufacturing

Producing a new, different or useful substance or article of tangible personal property for sale or commercial or industrial use. Persons selling items must also report under wholesaling, and/or retailing. For products manufactured and sold in Washington, see the Multiple Activities Tax Credit (MATC) (pdf). WAC 458-20-136
Enter the dollar amount of manufactured products sold at wholesale/retail. This dollar amount should include only products you have manufactured and sold at wholesale/retail. Please do not include any products you may have sold at wholesale/retail but did not manufacture.

Note for Manufacturers and Extractors: All persons reporting manufacturing or extracting activities are to value their manufactured goods at the selling price (WAC 458-20-136). Therefore, manufactured items are not reported until sold. During the same reporting period, the items are to be reported under the wholesaling or retailing classification or both, depending on how the items are sold. To prevent double taxation, complete the Multiple Activities Tax Credit (MATC ) form online.

Manufacturing Dairy Products

Income from manufacturing dairy products as defined in RCW 82.04.260(1)(c), such as milk, cheese, yogurt, ice cream, or whey from raw dairy materials, such as fluid or dehydrated milk or various milk products. Manufacturers may deduct this income when calculating their B&O tax and should claim a deduction for the full amount under “Exempt Manufactured Products.”

All wholesale sales should be reported under the Wholesaling B&O tax classification. A deduction may then be taken for the value of products manufactured and sold by the manufacturer at wholesale to a buyer who either:

• Transports the product outside the state in the normal course of business. This deduction is claimed under “Dairy, Fresh Fruit/Vegetable, and Seafood Mfd Products for Transport Out of State;” or
• Uses such dairy products as an ingredient or component in the manufacturing of another dairy product in Washington. This deduction is claimed under “Dairy product used in mfg of dairy products.”

Income from retail sales should be reported under the Retailing B&O tax and Retail Sales tax classifications. A deduction may then be taken under the B&O tax for the value of products manufactured and sold by the manufacturer at retail to a buyer that transports the product outside the state in the normal course of business. This deduction is claimed under “Dairy and Seafood Mfd Products for Transport Out of State.”

If you claim the deduction(s), you must electronically file an Annual Tax Performance Report by May 31 of the following year. Exempt Food Sales. RCW 82.04.4268.

Manufacturing Fresh Fruits and Vegetables

Income from manufacturing fresh fruits and vegetables by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables. Manufacturers are exempt from B&O tax on this income and should claim a deduction for the full amount under “Exempt Manufactured Products.”

All wholesale sales should be reported under the Wholesaling B&O tax classification. A deduction may then be taken for the value of products manufactured and sold by the manufacturer at wholesale to a buyer that transports the product outside the state in the normal course of business. This deduction is claimed under “Dairy, Fresh Fruit/Vegetable, and Seafood Mfd Products for Transport Out of State.” Income from retail sales should be reported under the Retailing B&O tax and Retail Sales tax classifications.

If you claim the exemption, you must electronically file an Annual Tax Performance Report by May 31 of the following year. Exempt Food Sales. RCW 82.04.4266.

Manufacturing Seafood Products

Income from manufacturing seafood products when the seafood products remain in a raw, raw frozen, or raw salted state at the end of the manufacturing by that person. Manufacturers are exempt from B&O tax on this income and should claim a deduction for the full amount under “Exempt Manufactured Products.”

All wholesale sales should be reported under the Wholesaling B&O tax classification. A deduction may then be taken for the value of products manufactured and sold by the manufacturer at wholesale to a buyer that transports the product outside the state in the normal course of business. This deduction is claimed under “Dairy, Fresh Fruit/Vegetable, and Seafood Mfd Products for Transport Out of State.”

All retail sales should be reported under the Retailing B&O tax classification. A deduction may then be taken for the value of products manufactured and sold by the manufacturer at retail to a buyer that transports the product outside the state in the normal course of business. This deduction is claimed under “Dairy and Seafood Mfd Products for Transport Out of State.”

If you claim the exemption(s), you must electronically file an Annual Tax Performance Report by May 31 of the following year. Exempt Food Sales. RCW 82.04.4269.

Manufacturing of Solar Energy

Manufacturing in this state solar energy systems using photovoltaic modules or stirling converters. Also manufacturing in this state solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers to be used exclusively in components of such systems. The B&O tax rate is 0.275 percent. Requires the business to file an Annual Tax Performance Report. See also Wholesaling of Solar Energy on this page. RCW 82.04.294.

Manufacturing Wood Biomass Fuel

If you manufacture wood biomass fuel, report the income under Manufacturing of Wood Biomass Fuel B&O tax classification. The tax rate is 0.138 percent. Wood biomass fuel means a liquid or gaseous fuel produced from lignocellulosic feedstocks, including wood, forest, field residue, and dedicated energy crops. The term does not include wood treated with chemical preservatives.

You should report all wholesale sales under the Wholesaling B&O tax classification. Then, you can take an Interstate and Foreign Sales deduction for the value of products you manufactured, sold at wholesale, and delivered to buyers outside the state. You should report income from retail sales under the Retailing B&O tax and Retail Sales tax classifications. Special Notice - Tax incentives for Converting Biogas into Marketable Coproducts and Manufacturing Wood Biomass Fuel.

Non-Manufacturing Aerospace Product Development

Applies to aerospace non-manufacturers engaged in this state in the business of aerospace product development for others. “Aerospace product development” means research, design, and engineering activities performed in relation to the development of an aerospace product, including prototype development, testing and certification. The term includes the discovery of technological information, the translating of technological information into new or improved products, processes, techniques, formulas, or inventions and the adaption of existing products or new models or derivatives of products or models. “Aerospace Products” are commercial airplanes and their components, machinery and equipment designed primarily for the maintenance, repair, overhaul, or refurbishing of commercial airplanes or their components by federal aviation regulation part 145 certificated repair stations, tooling specifically designed for use in manufacturing commercial airplanes or their components.

An Annual Tax Performance Report must be filed with the Department detailing employment, wages, and employer provided health and retirement benefits for employment positions in Washington by May 31 of each year. Special Notice – Non-manufacturer Aerospace Tax Incentives.

Parimutuel Wagering

Effective July 1, 2023, the B&O tax rate increases for persons engaged in the business of conducting race meets where a license must be obtained from the Washington Horse Racing Commission. The amount of tax is equal to the gross income of the business from parimutuel wagering multiplied by the rate of 0.20% through June 30, 2024 and .26% thereafter. “Gross income of business” received from parimutuel wagering does not include amounts paid to players for winning wagers, or taxes imposed or other distributions required under Chapter 67.16 RCW.

The B&O tax imposed on person conducting race meets is in addition to any other tax imposed on such activities and will be deposited in the problem gambling account. For more information, see our Special Notice - Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Perimutuel Wagering.

Prescription Drug Warehousing; Split/Proc Dried Peas

• Prescription Drug Warehousing
  Operating a warehouse and reselling prescription drugs for human use to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services. Must be registered with the Federal Drug Enforcement Administration and the State Board of Pharmacy. RCW 82.04.272
• Splitting/Processing of Dried Peas
  Splitting or processing dried peas in Washington. Persons selling these products in Washington must also report under wholesaling and/or retailing, retail sales tax, and litter tax. This reporting classification may be eligible for the Multiple Activities Tax Credit (pdf). WAC 458-20-136.

Processing for Hire/Printing and Publishing

• Printing and Publishing
  Persons printing and/or publishing newspapers, magazines, and periodicals must report income, including advertising income, under this classification. Persons who both print and publish books, music, circulars, etc., report gross income, including advertising income, under printing and publishing. Persons who only publish books, music, circulars, etc., report advertising income under Service and Other Activities. Persons selling printed and/or published materials to consumers must also collect retail sales tax. Persons reporting under printing and publishing are not subject to the retailing or wholesaling B&O tax with respect to these sales. The retailing B&O tax gross and retailing sales gross will not be the same. Litter tax may also be due. WAC 458-20-143; WAC 458-20-144.
• Processing for Hire
  Performing labor and mechanical services upon materials belonging to others resulting in a new, different or useful article of tangible personal property produced for sale or commercial or industrial use. If a person provides 20 percent or more of the value of materials, the income should be reported under the manufacturing classification. Persons who are processing for hire tangible personal property for consumers must also collect and report retail sales tax. Persons reporting under processing for hire are not subject to the retailing or wholesaling B&O tax with respect to these sales. Retailing and Retail Sales lines will not be the same. WAC 458-20-136

Public/Nonprofit Hospitals; Qualified Co-ops

• Public or Nonprofit Hospitals
  Applies to gross income derived from personal and professional services to patients by hospitals operated as nonprofit corporations, operated by political subdivisions of the state, or operated but not owned by the state. WAC 458-20-168; RCW 82.04.260
• Qualified Co-ops
  Persons engaged in the business of buying and selling fruit or produce, as agents of others. Tax is due on the business activities of such persons, irrespective of whether the business is conducted as a cooperative marketing association or as an independent product agent. WAC 458-20-214

  Grocery distribution cooperative" means an entity that sells groceries and related items to customer-owners of the grocery distribution cooperative and has customer-owners, in the aggregate, who own a majority of the outstanding ownership interests of the grocery distribution cooperative or of the entity controlling the grocery distribution cooperative. "Grocery distribution cooperative" includes an entity that controls a grocery distribution cooperative.

Publication of Newspapers

Businesses that print and/or publish newspapers as defined in RCW 82.04.214.

Businesses claiming the preferential tax rate must electronically file an Annual Tax Performance Report by May 31 of the year following any calendar year when they claim the reduced B&O tax rate.

Note: This preferential tax rate is replaced by an exemption effective January 1, 2024. For more information, please see our special notice Newspaper publishers B&O Tax exemption.

Radioactive Waste Disposal

Disposing of low-level waste as defined by RCW 43.145.010 which states: Low level waste means waste material which contains radioactive nuclides emitting primarily beta or gamma radiation, or both, in concentrations or quantities which exceed applicable federal or state standards for unrestricted release. Low level waste does not include waste containing more than ten nanocuries of transuranic contaminants per gram of material, not spent reactor fuel, nor material classified as either high-level waste or waste which is unsuited for disposal by near-surface burial under any applicable federal regulations. RCW 82.04.260, RCW 43.145.010 Note: This tax classification is used by only a few select taxpayers.

Retailing

Applies to all transactions subject to retail sales tax. Sale, rental, repair, or installation (including labor) of tangible personal property and digital products purchased by consumers for their own use (not for direct resale or as an ingredient used to produce or process an article for resale). Includes transient lodging and some amusement, personal services, and recreation activities. Construction (material and labor) performed for a consumer is a retail activity. RCW 82.04.050

Retailing of Interstate Transportation Equipment

This classification, with respect to sales to motor carriers, applies to retail sales that are exempt from retail sales taxes because of other statutory provisions. When the retail sales tax exemption requirements for other classification are met, this classification applies to sales and service of motor vehicles, trailers, and component parts, the lease of motor vehicles and trailers without an operator, and charges for labor and services rendered in respect to constructing, cleaning, repairing, altering or improving vehicles and trailers or their component parts. The seller must obtain a Buyers' Retail Sales Tax Exemption Certificate (pdf) from the buyer. WAC 458-20-174; 458-20-175; 458-20-176

Royalties

Income from royalties or charges in the nature of royalties for the granting of intangible rights. The term royalties means compensation for the use of intangible property such as copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. It does not include licenses for canned software or compensation related to natural resources, such as mining or drilling rights. RCW 82.04.2907, Special Notice - Royalties B&O Tax Rate Increase

Service and Other Activities; Gambling Contests of Chance (less than $50,000 per year)

• Service and Other Activities
  In general, includes persons rendering professional or personal services to others (as distinguished from services rendered to personal property, or the leasing or renting of tangible personal property), including:
  • Accountants, architects, attorneys, bookkeepers, chiropractors, dentists, janitors, landscape architects, lawyers, physicians, and real estate agents
  • Consulting services
  • Janitorial services, including house cleaning (but not including construction cleanup services)
  • Beauticians and massage therapists

  It does not include persons engaged in the business of repairing, improving, etc., the personal property of others, such as automobile, house, jewelry, radio, refrigerator and machinery repairmen, laundry or dry cleaners. Also, it does not include certain personal and professional services specifically included within the definition of a "sale at retail," such as amusement and recreation businesses of a participatory nature, abstract, title insurance and escrow businesses. WAC 458-20-224

• Gambling Contests of Chance (less than $50,000 per year)
  Persons whose gross income from contests of chance is less than $50,000 in a calendar year. Contests of chance include social card games, bingo, raffles, punchboard games, and pull-tabs. RCW 82.04.285, Special Notice - Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Perimutuel Wagering.

Service and Other Activities ($1 million or greater in prior year)

Applies to the amount of tax payable under the Service and Other Activities B&O tax classification by businesses (or their affiliated group) that have taxable income of $1 million or more reported under the Service and Other Activities classification in the prior calendar year. (See the Workforce Education page for more detailed information.)

Slaughtering, Breaking and Processing Perishable Meat; Manufacturing Wheat into Flour, Soybean & Canola Processing

• Slaughtering, Breaking and Processing Perishable Meat
  Slaughtering, breaking, and/or processing perishable meat products and/or selling the same at wholesale. If perishable meat products are manufactured and sold at retail in Washington, report those amounts under manufacturing and retailing, retail sales tax, and litter tax. WAC 458-20-136
• Manufacturing Wheat into Flour, Soybean & Canola Processing
  Manufacturing wheat into flour, soybeans into soybean oil, sunflower seeds into sunflower oil, and canola into canola oil, meal, or canola byproducts. Persons selling these products in Washington must also report under wholesaling and/or retailing, retail sales tax, and litter tax. Multiple Activities Tax Credit (pdf), Exempt Food Sales deduction , WAC 458-20-136

Specified Financial Institutions (Surcharge on Service & Other Activities)

Applies to the amount of tax payable under the Service and Other Activities B&O tax classification by specified financial institutions. RCW 82.04.29004

Timber or Wood Products: Manufacturing of Timber or Wood Products/Wholesaling of Timber or Wood Products/Processing for Hire Timber Products/Sale of Standing Timber/Extracting Timber/Extracting for Hire Timber

Applies to timber harvesting and certain manufacturing/processing activities to include certain sales of standing timber and certain definitions for this program. The tax applies to:

• Extracting or extracting for hire timber
• Manufacturing or processing for hire timber into timber products or wood products
• Manufacturing or processing for hire timber products into other timber products or wood products
• Sales of standing timber (that must be severed within 30 months)
• Selling at wholesale:
  • Timber extracted by the seller;
  • Timber products manufactured by the seller from timber of other timber products; and
  • Wood products manufactured by the seller from timber or timber products.

Taxpayers reporting under the reduced B&O tax rate must file all required tax returns and the Annual Tax Performance Reports using our e-file system. The Annual Tax Performance Report must be filed by May 31 of the year following the year in which the reduced rate is taken. Small Harvesters are not required to file the Annual Tax Performance Report or file electronically. RCW 82.04.260; WAC 458-20-13501

Travel Agent Commissions/Tour Operators $250,000 or less

Your combined annual taxable amount from providing both travel agent and tour operator services must be $250,000 or less in the prior calendar year to qualify for this classification.

• Travel Agent Commissions
• Arranging transportation, lodging, meals, or other similar services that the customer purchases and where the travel agent or agency merely receives a commission for arranging the service (WAC 458-20-258).
• Tour Operators
• Providing directly—or through third party providers—transportation, lodging, meals, and other associated services where the tour operator purchases or provides some or all of the services offered, and is liable for the services purchased (WAC 458-20-258).

Travel Agent Commissions/Tour Operators more than $250,000

Your combined annual taxable amount from providing both travel agent and tour operator services must be more than $250,000 in the prior calendar year to qualify for this classification.

• Travel Agent Commissions
  Arranging transportation, lodging, meals, or other similar services that the customer purchases, and where the travel agent or agency merely receives a commission for arranging the service (WAC 458-20-258).
• Tour Operators
  Providing directly—or through third party providers—transportation, lodging, meals, and other associated services where the tour operator purchases or provides some or all of the services offered, and is liable for the services purchased (WAC 458-20-258).

Vapor Products, All Other

An excise tax due and payable by the first possessor in Washington of a vapor product that is not an accessible container greater than 5 mL. See our Vapor products tax page for more information.

Vapor Solutions, Accessible Containers Greater than 5 mL

An excise tax due and payable by the first possessor in Washington of a vapor product that is an accessible container greater than 5 mL. See our Vapor products tax page for more information.

Wholesaling

Sales of tangible personal property and/or labor performed for persons who resell the same in the normal course of business. Wholesalers must obtain a Reseller Permit from their customer. Merely obtaining a UBI/account ID from the customer is not sufficient for this requirement. WAC 458-20-102

Wholesaling of Solar Energy

Making wholesale sales of solar energy systems using photovoltaic modules or stirling converters manufactured by the seller. Also making wholesale sales of solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers manufactured by the seller to be used exclusively in components of such solar energy systems. The B&O tax rate is 0.275 percent. Requires the business to file an Annual Tax Performance Report. See also Manufacturing of Solar Energy on this page. RCW 82.04.294.

Warehouse/Radio and TV Broadcasting/Public Road Construction/Government Contractors/Chemical Dependency Center/Canned Salmon Labelers

• Warehousing
  The gross income of the business of operating a warehouse includes income from storing, handling, sorting, weighing, measuring, and loading or unloading for storage of tangible personal property. WAC 458-20-182
• Radio and TV Broadcasting
  Applies to gross income from the sale of radio or television advertising, and any other gross income from broadcasting, excluding sales to other broadcasters of the right to broadcast material on processed film, sound recorded magnetic tape, or other transcriptions. WAC 458-20-241
• Public Road Construction
  Building, repairing, or improving roads, transportation facilities, bridges, or like facilities owned by municipal corporations, political subdivisions of the state, or the federal government which are used primarily for foot or vehicular traffic. Persons reporting public road construction activities owe sales and/or use tax on all materials installed or used. Person building, repairing, or improving roads for the state of Washington reporting on retailing and retail sales tax. Construction Tax Guide; WAC 458-20-171
• Government Contracting
  Building, repairing or improving real property owned by the United States, its departments, institutions and instrumentalities, and city, county and Indian housing authorities. This classification applies only to construction contracts. Persons performing government contracting activities owe sales and/or use tax on all materials installed or used, regardless or supplier. Persons performing construction activities for state and local government report on retailing and retail sales tax. Construction Tax Guide, WAC 458-20-17001
• Chemical Dependency Centers
  Applies to providers of intensive inpatient or recovery house residential treatment services for chemical dependency who have been certified as such by Department of Social and Health Services, Division of Alcohol and Substance Abuse on income received from the federal government, the state of Washington, or any municipal corporation or political subdivision of the state for providing such qualifying services. See our Special Notice - Chemical Dependency Service Providers.
• Canned Salmon Labelers
  Persons inspecting, testing, labeling, or storing canned salmon owned by another person. ETA 3105.2009