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Form Rev 41 0057 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 12

include Motor Vehicle Sales/Leases, Regional Transit Authority, King County Food & Beverage, or Litter taxes here.

Total the amounts in the Tax Due City or County column and write this amount in the Total box.

Line 25

Motor Vehicle Sales/Leases Tax

Sales, leases, rentals, and transfers of motor vehicles (including trucks and motor homes) licensed for on-road use are subject to this tax. The tax

does not apply to passenger car rentals subject to the rental car tax.

Write the amount of sales in the Taxable Amount column on line 25. Multiply the taxable amount by the rate (.003) and write this amount in the

Tax Due column.

If you sell or lease motor vehicles in Spokane,

Walla

Walla, Whatcom, or

Yakima

(pdf) special location codes and rates may apply.

Line 26

Regional Transit Authority (RTA) Tax

If retail sales occur in the RTA area (portions of King, Pierce and Snohomish counties), the sales are taxable under Regional Transit Authority

Tax. To find if a location is in the RTA area, go to the Department's

Tax Rate Lookup Tool

(GIS).

For sales occurring within RTA boundaries of King, Pierce, and Snohomish counties, write the taxable amount in the Taxable Amount column on

line 26. Multiply the taxable amount by the rate (.004). Write this amount in the Tax Due column.

Line 27

King County Food and Beverage Tax

Sales of food and beverages in King County restaurants, taverns, and bars are taxable under King County Food and Beverage Tax.

Write the taxable amount of sales in the Taxable Amount column on line 27. Multiply the taxable amount by the rate (.005). Write this amount in

the Tax Due column.

Line 28

Litter Tax

Litter tax is owed on the sales of products in the following categories:

Food for human or pet consumption (to go orders)

Newspapers and magazines

Groceries

Household paper and paper products

Cigarette and tobacco products

Glass, metal, plastic or fiber containers

Soft drinks and carbonated beverages

Cleaning agents and toiletries

Beer and other malt beverages

Non-drug drugstore sundry products

Wine

Write the taxable amount of sales in the Taxable Amount column on line 28. Multiply the taxable amount by the rate (.00015) and write this

amount in the Tax Due column.

Table of Contents

Form Rev 41 0057 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 12