Instructions For Completing The Temporary Registration Certificate printable pdf download

TATE OF

ASHINGTON

EPARTMENT OF

EVENUE

Instructions for Completing the Temporary Registration Certificate

Descriptions and Instructions

Dear Business Person:

Review the following tax classification definitions. Locate

We have established a temporary account for you based on

the classification(s) you should report on the Temporary

the information you provided. Your registration number is

Registration Certificate. If your classification is not

on the enclosed Temporary Registration Certificate in the

printed, please contact the Department of Revenue office

upper right-hand corner.

that issued your certificate, or call the Telephone

The major types of activities conducted by temporary

Information Center at (800) 647-7706.

businesses are wholesale, retail, and service. The taxes

imposed are the business and occupation tax (B&O), retail

STATE BUSINESS AND OCCUPATION TAX

sales tax, and use tax. Descriptions of the taxes and

Line 1 – Wholesaling

instructions for completing the Temporary Registration

Wholesaling business and occupation tax is due on sales of

Certificate follow.

tangible personal property and/or labor performed for

The business and occupation tax is based on your gross

persons who resell the same in the normal course of

income with no deductions for costs of doing business.

business. Certain services performed on property that will be

However, there is a Small Business B&O Tax Credit

sold by another are also considered wholesale sales.

available. See instructions for claiming this credit on

For example, income received for crafts sold to a retail store

page 4.

for resale, or subcontracting for a prime contractor are

If you sell at retail, you must collect retail sales tax and

subject to the wholesaling tax.

remit the tax to the Department of Revenue, even if you

Note: You must receive and retain a properly completed

owe no business and occupation tax.

Resale Certificate from the buyer.

You may include the retail sales tax in your price, provided

If you are a Wholesaling business, complete the following

you post a notice stating the retail sales tax is included in

line on your Temporary Registration Certificate:

the price. If you give your customer a receipt or sales

1. Only use line 1.

invoice, you must show the tax on that receipt. Please be

2. Write your gross income in columns 1 and 3.

sure to remove the retail sales tax from your sales total

when you report your gross income on the Temporary

3. Multiply by .00484 and write the tax due, if any, in

Registration Certificate. For example: If you sell an item

column 5.

for $10 and include the retail sales tax at the rate of 7.8%,

Line 2 - Service and Other Activities

divide $10 by 1.078. Your reportable gross amount would

The Service and Other Activities business and occupation

be $9.28, with $0.72 as the tax collected.

tax is due on the total amount you charge for providing

If you have questions about the deductions you feel you

temporary personal or professional services to persons, as

might have, your business activity does not fit these

opposed to services on property belonging to others or

categories, or you need assistance completing the

business services. You may be a doctor or consultant,

Temporary Registration Certificate, please contact the

collect fees for seminars open to the public, or provide

Department of Revenue office that issued your certificate.

amusement rides. NOTE: If you perform activities such as

If you have additional questions, please call the Telephone

construction, TV repair, lawn mowing, plumbing or auto

repair, use the Retailing or Wholesaling classifications.

Information Center at (800) 647-7706. Teletype (TTY)

users may call (800) 451-7985.

If you are a Service and Other Activities business, complete the

following line on your Temporary Registration Certificate:

To inquire about the availability of this form in an alternate

1. Only use line 2.

format for the visually impaired, please call (360) 486-2342.

Teletype (TTY) users please call (800) 451-7985. You may also

2. Write your gross income in columns 1 and 3.

access tax information on our Internet home page at

3. Multiply by .015 and write the tax due, if any, in

column 5.

Line 3 - Retailing

The retailing business and occupation tax is due on the

amount charged for retail sales of goods. Also, certain

services on property belonging to others are considered

REV 32 0051inst-1 (1-01-02)

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Instructions For Completing The Temporary Registration Certificate

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