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.
| Number | Date | Title |
|---|
| 5-000 | May 15, 2007 | ![[DOC]](/netaicon/doc.gif) Rules Adopted. |
| 5-002 | November 5, 2019 | Business License Tax Certificate Requirements |
| 5-003 | July 14, 2016 | Business license tax certificate suspension and revocation |
| 5-004 | July 14, 2016 | Transfer of business license tax certificate |
| 5-005 | July 14, 2016 | Time payments. |
| 5-006 | January 1, 2020 | Tax Returns - Filing and Payment. |
| 5-007 | July 14, 2016 | Penalties. |
| 5-008 | July 14, 2016 | Recordkeeping requirements. |
| 5-009 | July 14, 2016 | Limitations on tax assessments. |
| 5-012 | July 14, 2016 | Refunds |
| 5-030 | July 14, 2016 | Persons making sales through a direct seller's representative |
| 5-031 | January 1, 2009 | Measure of Tax - Retailers and Wholesalers |
| 5-032 | January 1, 2020 | Measure of Tax - Service and Other Business Activities |
| 5-033 | May 15, 2007 | When tax liability arises. |
| 5-034 | July 14, 2016 | Finance charges, carrying charges, interest and penalties. |
| 5-035 | July 15, 2005 | Freight and delivery charges. |
| 5-037 | May 15, 2007 | Accounting methods. |
| 5-038 | January 23, 2009 | Effect of rate changes on prior contracts and sales agreements |
| 5-039 | July 14, 2016 | Employees distinguished from persons engaging in business. |
| 5-040 | July 15, 2005 | Corporations, Massachusetts trusts. |
| 5-042 | May 15, 2007 | Successor liability. |
| 5-043 | July 14, 2016 | Engaging in Business |
| 5-044 | May 15, 2007 | Value of products. |
| 5-045 | January 1, 2020 | Allocation and Apportionment Methods |
| 5-046 | June 19, 2010 | Valuing the measure of the tax for business activities between related, controlled or affiliated persons. |
| 5-047 | January 1, 2020 | Apportionment of Service Receipts beginning January 1, 2020 |
| 5-060 | January 23, 2009 | 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. |
| 5-063 | July 15, 2005 | Returned goods, allowances, cash discounts |
| 5-064 | July 14, 2016 | Credit losses, bad debts, recoveries. |
| 5-065 | May 15, 2007 | Taxes deductible and nondeductible. |
| 5-066 | January 23, 2009 | Non business income -Grants - Bona fide initiation fees, dues, contributions, tuition fees and endowment funds. |
| 5-067 | May 15, 2007 | Accommodation sales, exchange of fungible products. |
| 5-068 | May 15, 2007 | Pool purchases. |
| 5-069 | September 17, 2012 | [Expired 6/7/2017] Life Science Research deduction |
| 5-100 | July 15, 2005 | Extracting natural products. |
| 5-111 | January 23, 2009 | Manufacturing and processing for hire |
| 5-112 | July 15, 2005 | Commercial or industrial use. |
| 5-125 | June 22, 2010 | Casual or isolated sales. |
| 5-126 | January 31, 2008 | Conditional and installment sales, method of reporting. |
| 5-127 | July 14, 2016 | Sales to, and by, the State of Washington, counties, cities, school districts and other municipal subdivisions. |
| 5-129 | July 14, 2016 | Tribes and Tribal Members / Citizens |
| 5-130 | July 15, 2005 | Selling price--Advertised prices including sales tax |
| 5-131 | July 15, 2005 | Trade-ins, selling price, sellers" tax measures. |
| 5-132 | July 14, 2016 | Leased departments. |
| 5-133 | July 14, 2016 | Warranties and maintenance agreements. |
| 5-193 | July 14, 2016 | Interstate Activities of Waterborne Transportation |
| 5-275 | May 15, 2007 | Installing, cleaning, repairing or otherwise altering or improving personal property of consumers. |
| 5-276 | May 15, 2007 | Constructing and repairing of new or existing buildings or other structures upon real property (including property owned by governmental entities). |
| 5-277 | January 31, 2008 | Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services. |
| 5-300 | January 31, 2008 | Telecommunications service, telephone business, and telephone service. |
| 5-404 | July 14, 2016 | Sales of meals. |
| 5-405 | July 15, 2005 | Restaurants, cocktail bars, taverns and similar businesses. |
| 5-481 | July 14, 2016 | Motor carriers - Trucking. |
| 5-500 | May 15, 2007 | Computer software. |
| 5-501 | May 15, 2007 | Computer hardware. |
| 5-502 | May 15, 2007 | Taxation of information services and computer related services. |
| 5-521 | September 16, 2014 | Stock Brokers and Security Houses |
| 5-522 | September 16, 2014 | [Repealed 1/1/2017] International Investment Management Services Rule |
| 5-523 | July 15, 2005 | Sales of precious metal bullion and monetized bullion. |
| 5-524 | January 23, 2009 | Abstract, title insurance and escrow business |
| 5-530 | July 15, 2005 | Sale or rental of real estate, license to use real estate. |
| 5-531 | July 14, 2016 | Sales of real property, standing timber, minerals, natural resources. |
| 5-532 | July 15, 2005 | Real estate brokers and salesman. |
| 5-536 | January 31, 2008 | Leases or rentals of tangible personal property; financing leases. |
| 5-600 | July 15, 2005 | Educational institutions, school districts, student organizations, private schools and child care services. |
| 5-620 | September 16, 2014 | Hospitals, other medical care facilities, and adult family homes |
| 5-700 | July 15, 2005 | Amusement, Recreation, and Physical Fitness Services. |
| 5-702 | July 15, 2005 | Coin operated vending machines, amusement devices and service machines. |
| 5-720 | July 15, 2005 | Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc. |
| 5-801 | January 31, 2008 | Personal services, service activities. |
| 5-802 | January 23, 2009 | Legal, arbitration and mediation services |
| 5-803 | July 15, 2005 | Consignees, bailees, factors, agents and auctioneers of tangible personal property. |
| 5-804 | May 15, 2007 | Staffing business, staffing services. |
| 5-806 | July 15, 2005 | Advertising agencies |
| 5-807 | July 15, 2005 | Outdoor advertising and advertising display services. |
| 5-809 | January 23, 2009 | Laundry, Dry Cleaning, Linen and Uniform Supply, and Self-service and Coin-operated Laundry Services |
| 5-810 | January 23, 2009 | Publishers of newspapers, magazines, and periodicals. |
| 5-900 | January 31, 2008 | Admission tax for nightclubs. |
| 5-901 | July 14, 2016 | Admission tax exemption for Music Venues. |
| 5-920 (Repealed 1/1/2010) | January 31, 2008 | [REPEALED] Imposition of the employee hours tax. |
| 5-921 | January 31, 2008 | Exemptions, deductions and credits available under the employee hours tax. |
| 5-925 | January 1, 2009 | Parking tax computations |
| 5-930 | April 18, 2008 | REPEALED - Square Footage Business Tax (Square Footage Tax) |
| 5-953 | November 7, 2017 | Sweetened Beverage Tax |
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