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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

Additional information regarding Seattle's Business and Occupation Tax is available at

Documents: 1 - 84 of 84   Search String : 2=1 : 1=0

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

Documents: 1 - 84 of 84   Search String : 2=1 : 1=0