Washington Business Daily

Business and Occupation Tax in Washington State?

Can someone please explain to me in detail what Washington State's "Business and Occupation Tax" is all about? I am moving to Seattle in a couple of years and any clear information on this would be greatly appreciated.

Public Comments

1. They charge you based on gross sales even for non taxable sales .045% for most things. Professional services have a lower rate. The city of Seattle charges .008% on gross sales. It can get complex like fishing boat and interstate sales have B&O but not sales tax and there are pages of deductions like drydocking is exempt. Some things are exempt from B& O and sales tax. WA.gov has information