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Seattle Business Tax Rules

Questions about the content of any of these Rules should be directed to the Department of Finance and Administrative Services by phone at 206-684-8484, or by e-mail at tax@seattle.gov.

Additional information regarding Seattle's Business and Occupation Tax is available at http://www.seattle.gov/business-license-tax



Documents: 1 - 83 of 83   Search String : 2=1 : 1=0

NumberRefDateTitle
15-000May 15, 2007[DOC]Rules Adopted.
25-002February 5, 2019[DOC]Business License Tax Certificate Requirements
35-006July 15, 2005[DOC]Tax Returns - Filing and Payment.
45-007July 14, 2016[DOC]Penalties.
55-008July 14, 2016[DOC]Recordkeeping requirements.
65-009July 14, 2016[DOC]Limitations on tax assessments.
75-033May 15, 2007[DOC]When tax liability arises.
85-034July 14, 2016[DOC]Finance charges, carrying charges, interest and penalties.
95-035July 15, 2005[DOC]Freight and delivery charges.
105-037May 15, 2007[DOC]Accounting methods.
115-039July 14, 2016[DOC]Employees distinguished from persons engaging in business.
125-040July 15, 2005[DOC]Corporations, Massachusetts trusts.
135-042May 15, 2007[DOC]Successor liability.
145-044May 15, 2007[DOC]Value of products.
155-063July 15, 2005[DOC]Returned goods, allowances, cash discounts
165-064July 14, 2016[DOC]Credit losses, bad debts, recoveries.
175-065May 15, 2007[DOC]Taxes deductible and nondeductible.
185-067May 15, 2007[DOC]Accommodation sales, exchange of fungible products.
195-068May 15, 2007[DOC]Pool purchases.
205-100July 15, 2005[DOC]Extracting natural products.
215-112July 15, 2005[DOC]Commercial or industrial use.
225-125June 22, 2010[DOC]Casual or isolated sales.
235-127July 14, 2016[DOC]Sales to, and by, the State of Washington, counties, cities, school districts and other municipal subdivisions.
245-130July 15, 2005[DOC]Selling price--Advertised prices including sales tax
255-131July 15, 2005[DOC]Trade-ins, selling price, sellers" tax measures.
265-132July 14, 2016[DOC]Leased departments.
275-133July 14, 2016[DOC]Warranties and maintenance agreements.
285-275May 15, 2007[DOC]Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
295-276May 15, 2007[DOC]Constructing and repairing of new or existing buildings or other structures upon real property (including property owned by governmental entities).
305-404July 14, 2016[DOC]Sales of meals.
315-405July 15, 2005[DOC]Restaurants, cocktail bars, taverns and similar businesses.
325-481July 14, 2016[DOC]Motor carriers - Trucking.
335-500May 15, 2007[DOC]Computer software.
345-501May 15, 2007[DOC]Computer hardware.
355-502May 15, 2007[DOC]Taxation of information services and computer related services.
365-523July 15, 2005[DOC]Sales of precious metal bullion and monetized bullion.
375-530July 15, 2005[DOC]Sale or rental of real estate, license to use real estate.
385-531July 14, 2016[DOC]Sales of real property, standing timber, minerals, natural resources.
395-532July 15, 2005[DOC]Real estate brokers and salesman.
405-600July 15, 2005[DOC]Educational institutions, school districts, student organizations, private schools and child care services.
415-700July 15, 2005[DOC]Amusement, Recreation, and Physical Fitness Services.
425-702July 15, 2005[DOC]Coin operated vending machines, amusement devices and service machines.
435-720July 15, 2005[DOC]Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc.
445-803July 15, 2005[DOC]Consignees, bailees, factors, agents and auctioneers of tangible personal property.
455-804May 15, 2007[DOC]Staffing business, staffing services.
465-806July 15, 2005[DOC]Advertising agencies
475-807July 15, 2005[DOC]Outdoor advertising and advertising display services.
485-005July 14, 2016[DOC]Time payments.
495-277January 31, 2008[DOC]Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
505-300January 31, 2008[DOC]Telecommunications service, telephone business, and telephone service.
515-536January 31, 2008[DOC]Leases or rentals of tangible personal property; financing leases.
525-801January 31, 2008[DOC]Personal services, service activities.
535-900January 31, 2008[DOC]Admission tax for nightclubs.
545-920 (Repealed 1/1/2010)January 31, 2008[DOC][REPEALED] Imposition of the employee hours tax.
555-126January 31, 2008[DOC]Conditional and installment sales, method of reporting.
565-921January 31, 2008[DOC]Exemptions, deductions and credits available under the employee hours tax.
575-930April 18, 2008[DOC]REPEALED - Square Footage Business Tax (Square Footage Tax)
585-925January 1, 2009[DOC]Parking tax computations
595-003July 14, 2016[DOC]Business license tax certificate suspension and revocation
605-004July 14, 2016[DOC]Transfer of business license tax certificate
615-030July 14, 2016[DOC]Persons making sales through a direct seller's representative
625-031January 1, 2009[DOC]Measure of Tax - Retailers and Wholesalers
635-032January 23, 2009[DOC]Measure of Tax - Service and Other Business Activities
645-038January 23, 2009[DOC]Effect of rate changes on prior contracts and sales agreements
655-043July 14, 2016[DOC]Engaging in Business
665-045January 23, 2009[DOC]Allocation and Apportionment Methods
675-060January 23, 2009[DOC]Intrastate, Interstate and foreign selling activity. Inbound and outbound sales of tangible personal property from or to persons outside the City of Seattle, including those persons in other states or foreign countries.
685-066January 23, 2009[DOC]Non business income -Grants - Bona fide initiation fees, dues, contributions, tuition fees and endowment funds.
695-111January 23, 2009[DOC]Manufacturing and processing for hire
705-524January 23, 2009[DOC]Abstract, title insurance and escrow business
715-810January 23, 2009[DOC]Publishers of newspapers, magazines, and periodicals.
725-802January 23, 2009[DOC]Legal, arbitration and mediation services
735-809January 23, 2009[DOC]Laundry, Dry Cleaning, Linen and Uniform Supply, and Self-service and Coin-operated Laundry Services
745-046June 19, 2010[DOC]Valuing the measure of the tax for business activities between related, controlled or affiliated persons.
755-901July 14, 2016[DOC]Admission tax exemption for Music Venues.
765-069September 17, 2012[DOC][Expired 6/7/2017] Life Science Research deduction
775-012July 14, 2016[DOC]Refunds
785-129July 14, 2016[DOC]Tribes and Tribal Members / Citizens
795-521September 16, 2014[DOC]Stock Brokers and Security Houses
805-620September 16, 2014[DOC]Hospitals, other medical care facilities, and adult family homes
815-522September 16, 2014[DOC][Repealed 1/1/2017] International Investment Management Services Rule
825-193July 14, 2016[DOC]Interstate Activities of Waterborne Transportation
835-953November 7, 2017[DOC]Sweetened Beverage Tax

Documents: 1 - 83 of 83   Search String : 2=1 : 1=0

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