Seattle Business Tax Rules

Pursuant to the Seattle Municipal Code (SMC), Section 5.44.130, The Finance Director, acting on behalf of The City of Seattle, hereby adopts the following Business Tax Rules to implement the SMC, Chapter 5.44, to assist the taxpayer in filing returns and in determining the amount of tax due. In the event of a conflict between a rule adopted herein, and an ordinance of The City of Seattle, the ordinance prevails.

Please note:

Seattle Revenue Rules 5-44-001 thru 5-44-258 were repealed as of December 31, 2001. The rules remain in effective for tax periods prior to January 1, 2002. The City is currently promulgating rules to reflect the business license tax as adopted by Ordinance #120668. In the interim, these rules do provide guidance as to interpretation. Additional information regarding business taxes is available at http://www.seattle.gov/consumeraffairs/laws_regulations.htm.

5-44-007
Disclosure of Taxpayer Information.
5-44-015
Refunds
5-44-111
Advances and reimbursements.
5-44-114
Nonbusiness income--Bona fide initiation fees, dues, contributions,tuition fees and endowment funds.
5-44-115
Sales of packaging materials and containers.
5-44-116
Sales and/or use of labels, name plates, tags, premiums, and advertising
5-44-117
Sales and/or use of dunnage.
5-44-120
Sales of ice.
5-44-121
Sales of heat or steam--Including production by cogeneration.
5-44-122
Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use.
5-44-125
Miscellaneous services provided by nursing homes, retirement homes, assisted living facilities and other residential facilities.
5-44-129
Gasoline service stations.
5-44-131
Merchandising games, games of chance and concessionaires.
5-44-132
Automobile dealers/demonstrator and executive vehicles.
5-44-133
Frozen food lockers.
5-44-136
Manufacturing, processing for hire, fabricating.
5-44-137
Articles manufactured and installed.
5-44-138
Personal services rendered to others.
5-44-139
Trade shops--Printing plate makers, typesetters, and trade binderies.
5-44-140
Photofinishers and photographers.
5-44-141
Duplicating industry and mailing bureaus.
5-44-142
Photographic equipment and supplies.
5-44-143
Publishers of newspapers, magazines, periodicals.
5-44-144
Printing industry.
5-44-146
National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
5-44-148
Barber and beauty shops.
5-44-150
Optometrists, ophthalmologists, and opticians.
5-44-151
Dentists, dental laboratories and physicians.
5-44-153
Funeral directors.
5-44-154
Cemeteries, crematories, columbaria.
5-44-156
Abstract, title insurance and escrow businesses.
5-44-157
Producers of poultry and hatching eggs.
5-44-158
Florists and nursery growers.
5-44-160
Agricultural commission agents.
5-44-161
Persons buying or producing wheat, oats, corn, barley and rye and making sales thereof.
5-44-162
Stockbrokers and security houses.
5-44-163
Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations orsocieties and Washington state health insurance pool.
5-44-164
Insurance agents, brokers and solicitors.
5-44-165
Laundries, dry cleaners, self-service laundries and dry cleaners.
5-44-168
Hospitals, medical care facilities, and adult family homes.
5-44-169
Health, Social welfare, religious, charitable, benevolent, nonprofit service organizations, political fundraising, and sheltered workshops.
5-44-171
Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic.
5-44-172
Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
5-44-174
Sales to motor carriers operating in interstate or foreign commerce of motor vehicles, trailers, parts, etc.
5-44-176
Commercial deep sea fishing--Commercial passenger fishing.
5-44-177
Sales of motor vehicles, campers, and trailers to nonresidents.
5-44-181
Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
5-44-182
Warehouse businesses.
5-44-185
Tax on tobacco products.
5-44-190
Sales to and by the United States, its departments, institutions and instrumentalities--Sales to foreign governments.
5-44-191
Federal reservations.
5-44-192
Indians - Indian reservations.
5-44-193A
Outbound interstate selling activity.
5-44-193C
Imports and exports--Sales of goods from or to persons in foreign countries.
5-44-193D
Transportation, communication, or other services in interstate or foreign commerce.
5-44-194
Doing business within and without the City.
5-44-198
Conditional and installment sales, method of reporting.
5-44-205
Sales of utility services by building companies.
5-44-207
Legal, arbitration, and mediation services.
5-44-209
Farming for hire and horticultural services performed for farmers.
5-44-210
Sales of agricultural products by farmers.
5-44-211
Leases or rentals of tangible personal property, bailments.
5-44-212
Insurance adjusters.
5-44-213
Oil company bulk station agents.
5-44-214
Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.
5-44-222
Veterinarians.
5-44-223
Persons performing contracts on the basis of time and material, or cost- plus-fixed-fee.
5-44-224
Service activities.
5-44-225
Pattern makers and die makers.
5-44-226
Landscape gardeners.
5-44-233
Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
5-44-234
Business tax on flour millers.
5-44-235
Effect of rate changes on prior contracts and sales agreements.
5-44-236
Baseball clubs, other sport organizations, professional athletes.
5-44-238
Sales to nonresidents of watercraft requiring Coast Guard registration or documentation.
5-44-239
Sales to nonresidents of farm machinery or implements.
5-44-241
Radio and television broadcasting.
5-44-249
Artistic or cultural organizations.
5-44-258
Travel agents and tour operators.
5-44-17001
Government contracting--Construction, installations, or improvements to government real property.
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