Topical Index

TAXES - BUSINESS AND OCCUPATION  TAXES - BUSINESS AND OCCUPATION RSS Feed
               (See also TAX PREFERENCES - EXEMPTIONS, CREDITS, DEDUCTIONS, DEFERRALS, ETC.)
Administration, additional tax, single filing threshold, and general deduction: HB 1677
Airplanes, commercial, manufacturing/sales B&O tax revenues, PERS/TRS plans 1 use: HB 2956
Bullion, precious metal or monetized, repealing exemption, use of revenue: HB 2947
Filing date, annual filers: HB 1059, SHB 1059, * 2SHB 1059, CH 63 (2019)
Filing threshold, raising: HB 1738, SHB 1738, 2SHB 1738, SB 6492
Filing threshold, raising and simplifying: HB 1677
Financial institutions, certain consolidated financial institution group members, additional B&O tax: * SHB 2167, CH 420 (2019)
Forest products B&O tax rate, delaying expiration of: HB 2121
Health care services providers, delaying B&O service/activities tax increase for: HB 2953
Health security trust, repealing certain provisions with creation of: HB 1104
Magazines and periodicals, printers and publishers, B&O tax provisions: HB 1249, HB 1348, SHB 1348
Manufacturers, various rural, B&O tax structure for, modifying: HB 1249, HB 1348, SHB 1348
Manufacturing tax rate, lowering ceiling of: SB 5608
Municipal B&O tax, apportionment of gross income: HB 1403, * SHB 1403, CH 101 (2019)
Natural gas, renewable, B&O taxation: * HB 1070, CH 202 (2019), SB 5108
New businesses, additional mitigation tax for B&O tax exemption for: SB 5974
Nexus, for B&O tax, modifying: HB 1890, SB 5581, * SSB 5581, CH 8 (2019)
Opioids, prescription, surtax on persons warehousing and reselling: SB 5940
Pharmaceuticals, sale of advertising for, B&O tax surcharge, revenue use: SB 5659
Processing for hire tax rate, lowering ceiling of: SB 5608
Processors for hire, various rural, B&O tax structure for, modifying: HB 1249, HB 1348, SHB 1348
Rate, general service, increasing for businesses above income threshold: SB 6492, * ESSB 6492, CH 2 (2020)
Rate, on certain services, increasing, when: HB 1343, SB 5129
Rate, single low flat, for all businesses: SB 5994
Rates, increasing or providing differential, two-thirds legislative majorities or voter approval: SJR 8210
Revenue, compacts with Indian tribes, governor authority to enter into: HB 2803, * SHB 2803, CH 132 (2020), SB 6601, SSB 6601
Scan-down allowances, on food/beverages, B&O taxation purposes: * EHB 1354, CH 217 (2019), SB 5407
Small, fairer system for, single low flat B&O tax rate for all businesses: SB 5994
Surcharge for excessive executive pay ratio, imposing: HB 1681, HB 1778
Surcharge for timber products, modifying: SHB 1324, 2SHB 1324, * E3SHB 1324, CH 336 (2019) PV
Surcharge for workforce education investment, imposing: HB 2158, SHB 2158, * E2SHB 2158, CH 406 (2019), HB 2532
Surcharge for workforce education investment, modifying: HB 2468
Surcharge for workforce education investment, on large computing businesses: * ESSB 6492, CH 2 (2020)
Surcharge for workforce education investment, repealing and replacing: SB 6492
Surcharge for workforce education investment, replacing revenue: SB 6492, * ESSB 6492, CH 2 (2020)
Tobacco products, B&O tax surcharge upon tobacco products manufacturers: HB 2915
Vapor products, B&O tax surcharge upon vapor products manufacturers: HB 2915