TAXES - BUSINESS AND OCCUPATION TAX
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Aerospace product development, extending credit:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Aerospace products, sale in import commerce, exemption for, narrowing to provide basic education and higher education funding:
HB 2038, ESHB 2038 |
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Agricultural products, income limit for exemptions:
SB 5041 |
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Airplane, commercial, amending definition to extend certain tax preferences to additional aircraft:
HB 2203, HB 2693, SHB 2693, SB 6545, SSB 6545 |
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Airplanes, commercial, extending credit for certain manufacturing-related property and leasehold excise taxes:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Airplanes, commercial, extending exemption for persons manufacturing or selling:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Banks, in-state and out-of-state, defining "loan" for business and occupation tax apportionable income purposes:
HB 1751 |
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Banks, in-state and out-of-state, providing equal business and occupation tax treatment of investment securities for:
HB 1751 |
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Beekeepers, amounts received for bee pollination services, removing expiration dates from exemption:
SB 6366 |
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Beekeepers, wholesale sales of honey bee products and amounts received for bee pollination services, adding expiration dates to exemptions:
SHB 1558,
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ESSB 5882, CH 13 (2013) |
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Beekeeping, apiarists, adding pollination services to definition of farmer for excise tax purposes :
2SSB 6402 |
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Beekeeping, honey bee products and services, including pollination, defining as agricultural product:
SB 6402, SSB 6402 |
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Beekeeping, honey bee products, defining as agricultural product:
2SSB 6402 |
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Beekeeping, honey beekeepers, extending exemption in connection with certain wholesale sales:
SB 5453 |
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Beekeeping, tax relief, extending to apiarists and making permanent:
2SSB 6402 |
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Blood, tissue, or blood and tissue banks, exemption for, modifying definitions, including "qualifying blood bank":
HB 1766, SB 5848, SSB 5848,
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ESSB 5882, CH 13 (2013) |
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Business activities, extending additional tax for basic education funding:
HB 1122, SB 5039 |
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Business and service activities, using certain revenues for educational funding:
SB 5738 |
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Businesses, new job creation and capital investment, pilot program to provide tax credits for:
SB 6515, SSB 6515 |
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Businesses, new, credit:
SSB 5109 |
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Businesses, new, exemption:
SB 5109 |
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Charter schools, exemptions:
SB 5863 |
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Classifications, for state business and occupation tax, reducing:
SB 5688, SSB 5688 |
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Contests of chance, extending additional tax for basic education funding:
HB 1122, SB 5039 |
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Cooperative finance organizations providing utility services, certain loan amounts received by, deduction:
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ESSB 5882, CH 13 (2013) |
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Cooperative finance organizations providing utility services, certain loan amounts received by, exemption:
HB 1272, SB 5154 |
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Credits, aerospace product development, extending credit:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Credits, allowing in connection with state income tax:
SB 5166, SB 5900, SB 6230 |
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Credits, businesses creating new jobs and making new capital investments, as part of pilot program:
SB 6515, SSB 6515 |
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Credits, businesses hiring veterans:
SB 5812, SB 6049, ESSB 6049 |
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Credits, businesses that hire individuals with developmental disabilities:
HB 1622, HB 2660, SB 6057, SSB 6057 |
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Credits, businesses that hire veterans receiving unemployment compensation:
HB 1615 |
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Credits, certain employers in connection with family and medical leave insurance program:
HB 1457, SHB 1457, SB 5292 |
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Credits, employers participating in Washington apprenticeship program:
SB 6182, SSB 6182 |
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Credits, employers training interns, apprentices, and permanent employees in high-demand advanced manufacturing positions:
SB 5249 |
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Credits, extending for certain commercial airplane manufacturing-related property and leasehold excise taxes:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Credits, laboratory equipment for higher and vocational education, incentive for donating:
SB 5131 |
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Credits, new businesses:
SSB 5109, SB 5382, SSB 5382 |
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Credits, new/start-up businesses, eligibility and requirements:
HB 2052 |
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Credits, qualified industrial facilities, credit for portion of construction costs of:
SSB 6515 |
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Credits, research and development, credit for, modifying to provide basic education and higher education funding:
ESHB 2034, HB 2038, ESHB 2038 |
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Credits, research and development, credit for, modifying to provide funding for new economy scholars program:
HB 2049 |
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Credits, research and development, expiration of, department of revenue to estimate revenue increases due to:
HB 1936 |
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Credits, research and development, extending expiration date:
HB 1303, HB 2685, SB 6267, SSB 6267, SB 6430, ESSB 6430 |
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Credits, self-employed business owners purchasing small group health plan, credit for:
SB 6233 |
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Credits, small business tax credit, increasing by repealing certain farm-related preferences:
HB 2286 |
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Dairy products, deduction for value of products or gross proceeds of sales in certain cases:
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ESSB 5882, CH 13 (2013) |
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Dairy products, preferential business and occupation tax rate for dairy producers:
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ESSB 5882, CH 13 (2013) |
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Dairy products, taxation of, provisions:
HB 1748, SB 5561, SSB 5561,
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ESSB 5882, CH 13 (2013) |
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Deductions, certain loan amounts received by cooperative finance organizations providing utility services:
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ESSB 5882, CH 13 (2013) |
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Deductions, cost of goods sold, compensation, or portion of gross proceeds:
HB 2264 |
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Deductions, dairy products, for value of products or gross proceeds of sales in certain cases:
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ESSB 5882, CH 13 (2013) |
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Deductions, dues and initiation fees for certain nonprofit organizations:
SB 5041 |
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Deductions, for certain financial businesses making loans to firearms ammunition, parts, and accessories manufacturers:
HB 2020 |
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Deductions, income on loans secured by first mortgage, administering according to original intent:
HB 2521, SB 6269, SSB 6269 |
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Deductions, investment and related income, limiting deduction amount:
SB 5042 |
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Deductions, investment income, eliminating deduction for corporations and other business entities:
HB 2048 |
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Deductions, new businesses in high growth sectors:
HB 1693, SHB 1693, 2SHB 1693 |
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Deductions, paymaster services by employer of record, deduction for payroll cost reimbursements within affiliated group's centralized payroll reporting system:
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ESSB 5882, CH 13 (2013) |
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Deductions, provider-donated medical services through certain community-based health care systems:
SB 5214 |
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Developmental disabilities, individuals with, credit for employers who hire, conditions:
HB 1622, HB 2660, SB 6057, SSB 6057 |
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Developmental disabilities, persons with, exemption for income from department of social and health services received by facility-based vocational services:
SB 5470 |
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Education service providers, nonprofit, when contracted with charter school, exemptions:
SB 5863 |
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Exclusions, paymaster services by employer of record, exclusion for certain gross proceeds from affiliated business entity:
HB 1958, SB 5808 |
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Exclusions, paymaster services by employer of record, exclusion for payroll cost reimbursements within affiliated group's centralized payroll reporting system:
HB 2076,
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ESSB 5882, CH 13 (2013) |
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Exemptions, agricultural products, income limit:
SB 5041 |
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Exemptions, apiarists, adding pollination services to definition of farmer for excise tax purposes:
2SSB 6402 |
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Exemptions, beekeepers, amounts received for bee pollination services, removing expiration date:
SB 6366 |
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Exemptions, beekeepers, wholesale sales of honey bee products and amounts received for bee pollination services, adding expiration dates:
SHB 1558,
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ESSB 5882, CH 13 (2013) |
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Exemptions, blood and/or tissue banks, modifying definitions, including "qualifying blood bank":
HB 1766, SB 5848, SSB 5848,
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ESSB 5882, CH 13 (2013) |
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Exemptions, certain loan amounts received by cooperative finance organizations providing utility services:
HB 1272, SB 5154 |
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Exemptions, charter schools:
SB 5863 |
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Exemptions, conducting race meets, repealing exemption:
SB 5041 |
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Exemptions, extending for persons manufacturing or selling commercial airplanes:
HB 2089, SHB 2089, SB 5952,
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ESSB 5952, CH 2 (2013) |
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Exemptions, honey beekeepers, extending exemption in connection with certain wholesale sales:
SB 5453 |
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Exemptions, income for facility-based vocational services for persons with developmental disabilities:
SB 5470 |
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Exemptions, manufacturer by licensing agreement of products developed through state university research and development:
SB 5251, SSB 5251 |
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Exemptions, manufacturers of firearms ammunition, parts, and accessories:
HB 2020 |
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Exemptions, mint growers and processors:
SB 5862,
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ESSB 5882, CH 13 (2013) |
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Exemptions, moneys received by hotel management company for covered employee costs:
HB 1932, SB 5855 |
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Exemptions, new businesses:
SB 5109 |
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Exemptions, nonprofit education service providers when contracted with charter school:
SB 5863 |
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Exemptions, patient services or sales of drugs by prescription by nonprofit organization, repealing exemption:
SB 5041 |
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Exemptions, paymaster services by employer of record, exemption for certain gross proceeds from affiliated business entity:
HB 1958, SB 5808 |
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Exemptions, paymaster services by employer of record, exemption for payroll cost reimbursements within affiliated group's centralized payroll reporting system:
HB 2076 |
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Exemptions, sales of aerospace products in import commerce, exemption for, narrowing to provide basic education and higher education funding:
HB 2038, ESHB 2038 |
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Exemptions, Washington health benefit exchange for certain amounts received:
HB 1517, SHB 1517,
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ESHB 1947, CH 6 (2013), SB 5283, SSB 5283 |
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Family and medical leave insurance program, credit for certain employers in connection with program:
HB 1457, SHB 1457, SB 5292 |
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Filing business and occupation tax return, raising threshold for small businesses:
HB 2520, HB 2678, SB 6318, SSB 6318 |
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Firearms ammunition, parts, and accessories, deduction for certain financial businesses making loans to manufacturers of :
HB 2020 |
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Firearms ammunition, parts, and accessories, exemption for manufacturers of:
HB 2020 |
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Gas distribution businesses, sales of compressed or liquefied natural gas for transportation use, taxation of:
HB 2753, SHB 2753, SB 6440,
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ESSB 6440, CH 216 (2014) |
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Health benefit exchange, Washington, exemption for certain amounts received:
HB 1517, SHB 1517,
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ESHB 1947, CH 6 (2013), SB 5283, SSB 5283 |
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Health security trust, repealing certain tax provisions in connection with creation of trust:
HB 1085, SB 5224 |
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Hospitals, surtax, extending to provide basic education and higher education funding:
HB 2037, HB 2038, ESHB 2038 |
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Hotel management companies, moneys received by company for covered employee costs, exemption:
HB 1932, SB 5855 |
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Information technology services, in county with naval base, preferential rate:
HB 2785 |
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Insurance agents, preferential tax rates, eliminating to provide basic education and higher education funding:
HB 2038 |
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Investment and related income, deduction, limiting amount:
SB 5042 |
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Investment income, deduction, eliminating for corporations and other business entities:
HB 2048 |
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Laboratory equipment for higher and vocational education, tax incentives for donating:
SB 5131 |
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Local and state business and occupation taxes, increasing uniformity between:
SB 5688, SSB 5688 |
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Local and state business and occupation taxes, simplification of, establishing work group:
E2SSB 5688 |
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Manufacturing, advanced, employers training interns, apprentices, and permanent employees in high-demand positions, credit:
SB 5249 |
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Marijuana, recreational use industry, delaying use of tax preferences by:
HB 2409,
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SB 6505, CH 140 (2014) |
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Medical services, provider-donated through certain community-based health care systems, deduction:
SB 5214 |
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Mint growers and processors, exemption:
SB 5862,
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ESSB 5882, CH 13 (2013) |
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Municipal business and occupation tax, imposed by certain cities, requiring such cities to use business license center:
SB 5656 |
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Municipal business and occupation tax, imposed by certain cities, requiring such cities to use business license center or city-developed portal:
ESSB 5656 |
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New businesses in high growth sectors, deduction for:
HB 1693, SHB 1693, 2SHB 1693 |
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New businesses, credit for, eligibility and requirements:
HB 2052 |
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New businesses, tax credit:
SB 5382, SSB 5382 |
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Newspapers, monthly, business and occupation tax relief for:
HB 2766 |
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Patient services or sales of drugs by prescription by nonprofit organization, repealing exemption:
SB 5041 |
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Paymaster services by employer of record, deduction for payroll cost reimbursements within affiliated group's centralized payroll reporting system:
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ESSB 5882, CH 13 (2013) |
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Paymaster services by employer of record, exemption for certain gross proceeds from affiliated business entity:
HB 1958, SB 5808 |
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Paymaster services by employer of record, exemption for payroll cost reimbursements within affiliated group's centralized payroll reporting system:
HB 2076 |
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Preferences, fiscal accountability and transparency standards:
HB 2201, SHB 2201 |
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Prescription drugs, warehousing and reselling, repealing preferential tax rate to provide basic education and higher education funding:
ESHB 2034, HB 2038, ESHB 2038 |
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Prescription drugs, warehousing and reselling, repealing preferential tax rate to provide basic education funding:
HB 2796, SB 6574 |
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Race meets, conducting, repealing exemption:
SB 5041 |
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Radio and television broadcasting, modifying provisions, including standard deduction:
SB 5041 |
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Real estate brokers, extending additional tax for basic education funding:
HB 1122, SB 5039 |
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Research and development tax credit, extending expiration date:
HB 1303, HB 2685, SB 6267, SSB 6267, SB 6430, ESSB 6430 |
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Research and development tax credit, modifying to provide basic education and higher education funding:
ESHB 2034, HB 2038, ESHB 2038 |
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Research and development tax credit, modifying to provide funding for new economy scholars program:
HB 2049 |
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Research and development, expiration of credits for, department of revenue to estimate revenue increases due to:
HB 1936 |
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Research and development, products developed through, exemption for manufacturer with licensing agreement with a state university:
SB 5251, SSB 5251 |
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Scientific research and development services, surtax, extending to provide basic education and higher education funding:
HB 2037, HB 2038, ESHB 2038 |
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Solar energy systems, manufacture and wholesale, extending business and occupation tax rate to solar grade silicon:
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ESSB 5882, CH 13 (2013) |
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Solar energy systems, manufacture and wholesale, extending expiration date for tax rate:
HB 1912, SB 5752, SSB 5752,
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ESSB 5882, CH 13 (2013) |
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Start-up businesses, credit for, eligibility and requirements:
HB 2052 |
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State and local business and occupation taxes, increasing uniformity between:
SB 5688, SSB 5688 |
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State and local business and occupation taxes, simplification of, establishing work group:
E2SSB 5688 |
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Stevedoring, preferential tax rates, eliminating to provide basic education and higher education funding:
HB 2038 |
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Surtax on certain business and service activities, extending to provide basic education and higher education funding:
HB 2037, HB 2038, ESHB 2038 |
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Tour operators, preferential tax rates, eliminating to provide basic education and higher education funding:
ESHB 2034, HB 2038, ESHB 2038 |
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Travel agents, preferential tax rates, eliminating to provide basic education and higher education funding:
ESHB 2034, HB 2038, ESHB 2038 |
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Uniform business and occupation tax rate, creating:
HB 2110 |
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Veterans receiving unemployment compensation, businesses that hire, business and occupation tax credit:
HB 1615 |
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Veterans, businesses hiring, credit for:
SB 5812, SB 6049, ESSB 6049 |
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