Topical Index

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