Seattle Business Tax Rules

5-000
Rules Adopted.
5-002
Business License Requirements.
5-003
Business license suspension and revocation
5-004
Transfer of business license
5-005
Time payments.
5-006
Tax Returns - Filing and Payment.
5-007
Penalties.
5-008
Recordkeeping requirements.
5-009
Limitations on tax assessments.
5-030
Persons making sales through a direct seller's representative
5-031
Measure of Tax - Retailers and Wholesalers
5-032
Measure of Tax - Service and Other Business Activities.
5-033
When tax liability arises.
5-034
Finance charges, carrying charges, interest and penalties.
5-035
Freight and delivery charges.
5-037
Accounting methods.
5-038
Effect of rate changes on prior contracts and sales agreements
5-039
Employees distinguished from persons engaging in business.
5-040
Corporations, Massachusetts trusts.
5-042
Successor liability.
5-043
Engaging in Business
5-044
Value of products.
5-045
Allocation and apportionment methods.
5-046
Valuing the measure of the tax for business activities between related, controlled, or affiliated persons.
5-060
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
Returned goods, allowances, cash discounts
5-064
Credit losses, bad debts, recoveries.
5-065
Taxes – deductible and nondeductible.
5-066
Non business income -Grants - Bona fide initiation fees, dues, contributions, tuition fees and endowment funds.
5-067
Accommodation sales, exchange of fungible products.
5-068
Pool purchases.
5-069
Life Science research deduction.
5-100
Extracting natural products.
5-111
Manufacturing and processing for hire
5-112
Commercial or industrial use.
5-125
Casual or isolated sales.
5-126
Conditional and installment sales, method of reporting.
5-127
Sales to, and by, the State of Washington, counties, cities, school districts and other municipal subdivisions.
5-130
Selling price--Advertised prices including sales tax
5-131
Trade-ins, selling price, sellers' tax measures.
5-132
Leased departments.
5-133
Warranties and maintenance agreements.
5-275
Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
5-276
Constructing and repairing of new or existing buildings or other structures upon real property (including property owned by governmental entities).
5-277
Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
5-300
Telecommunications service, telephone business, and telephone service.
5-404
Sales of meals.
5-405
Restaurants, cocktail bars, taverns and similar businesses.
5-481
Motor carriers - Trucking.
5-500
Computer software.
5-501
Computer hardware.
5-502
Taxation of information services and computer related services.
5-523
Sales of precious metal bullion and monetized bullion.
5-524
Abstract, title insurance and escrow business
5-530
Sale or rental of real estate, license to use real estate.
5-531
Sales of real property, standing timber, minerals, natural resources.
5-532
Real estate brokers and salesman.
5-536
Leases or rentals of tangible personal property; financing leases.
5-600
Educational institutions, school districts, student organizations, private schools and child care services.
5-700
Amusement, Recreation, and Physical Fitness Services.
5-702
Coin operated vending machines, amusement devices and service machines.
5-720
Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc.
5-801
Personal services, service activities.
5-802
Legal, arbitration and mediation services
5-803
Consignees, bailees, factors, agents and auctioneers of tangible personal property.
5-804
Staffing business, staffing services.
5-806
Advertising agencies
5-807
Outdoor advertising and advertising display services.
5-809
Laundry, Dry Cleaning, Linen and Uniform Supply, and Self-service and Coin-operated Laundry Services
5-810
Publishers of newspapers, magazines, and periodicals.
5-900
Admission tax for nightclubs.
5-901
Admission tax exemption for music venues.

5-920 (Repealed)
Imposition of the employee hours tax.
[Clerk’s Note: The employee hours tax was repealed as of 1/1/10 by Ordinance 123150, available here; however for business activity in Seattle for periods July 1, 2007 through December 31, 2009 the tax was applicable as described in this Rule. For assistance please contact the Revenue and Consumer Affairs Division at 206-684-8484 or at rca.bizlictax@seattle.gov.]
5-921
Exemptions, deductions and credits available under the employee hours tax.
5-925
Parking tax computations.
5-930
Square footage business tax (square footage tax).
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