RCW 82.04.285, Special Notice – Gambling Business and Occupation Tax. Gambling Contests of Chance ($50,000 per year or more)įor contests of chance with a gross income of $50,000 or greater per year. 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).
#Report file definition professional
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). A Multiple Activities Tax Credit is available for persons manufacturing goods and selling those same goods in Washington. Persons selling items must also report under wholesaling and/or retailing. Producing a new, different or useful substance or article of tangible personal property for sale or commercial or industrial use. "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum. Federal Aviation Administration (FAR) Repair StationĪpplies 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, , or.Federal Aviation Administration (FAR) Repair Station/Aluminum Smelter/Solar Energy To prevent double taxation, complete the Multiple Activities Tax Credit (MATC)form online. 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. Therefore, manufactured items are not reported until sold.
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). A Multiple Activities Tax Credit (MATC) (pdf) is available for persons extracting and selling natural resources in Washington. Persons selling resources extracted in Washington must also report under wholesaling and/or retailing. Examples include logging, mining, quarrying, and fishing operations. Removing natural resources from land or water.
RCW 82.04.263 Extracting, Extracting for Hire
Cleanup of Radioactive Waste for US GovernmentĬleanup of radioactive waste resulting from production of weapons or nuclear research and development when the work is done for the federal government. Aerospace Industry - Manufacturing of Commercial Airplane Tooling/Wholesaling of Commercial Airplane Tooling/Retailing of Commercial Airplane ToolingĪpplies 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. For more information, refer to the Special Notice - Increased B&O tax rates for certain aerospace tax classifications. Aerospace Industry - Manufacturing of Commercial Airplanes or Components/Wholesaling of Commercial Airplanes or Components/Retailing of Commercial Airplanes or ComponentsĪpplies 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.
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