Travel agents and tour operators

From the 2024 DOR Tax Exemption Study

Det. No. 17-0289, 37 WTD 153 (June 5, 2018) 153 Cite as Det. No. 17-0289, 37 WTD 153 (2018) [1] RULE 100(4)(d): ADMINISTRATIVE REVIEW OF TAX RULING – LETTER RULING. Review of a tax ruling is limited to the documents and records reviewed by the Department of Revenue during the tax ruling process, and any written statements included with the petition for review. The review of a tax ruling is limited to correcting an error that occurred in the course of the tax ruling process. [2] RULE 258; RCW 82.04.260(5); RCW 82.04.290: SERVICE AND OTHER ACTIVITIES B&O TAX – “TOUR OPERATOR” B&O TAX– TOUR OPERATOR – YOUTH EXCHANGE PROGRAM – STUDENT EXCHANGE PROGRAM. The gross revenue of a non-profit organization that coordinates and conducts international youth exchange programs is subject to the Service and Other Activities B&O tax rate, and not the lower “tour operator” rate. Only a minor portion of the organization’s gross income was attributable to the services it claimed were those of a tour operator, which did not support its assertion that all of its gross income should be taxed at the tour operator B&O tax rate. Headnotes are provided as a convenience for the reader and are not in any way a