Nonprofit libraries

From the 2024 DOR Tax Exemption Study

. (ii) Measure of tax. The most common measures of the B&O tax are "gross proceeds of sales" and "gross income of the business." RCW 82.04.070 and 82.04.080 , respectively. These measures include the value proceeding or accruing from the sale of tangible personal property or services rendered without any deduction for the cost of property sold, cost of materials used, labor costs, discounts paid, delivery costs, taxes, losses, or any other expenses. (b) Retail sales tax. A nonprofit organization must collect and remit retail sales tax on all retail sales, unless the sale is specifically exempt by statute. Examples of retail sales tax exemptions that may apply to nonprofit organizations are those for: (i) Sales of certain food products, WAC 458-20-244 Food and food ingredients; (ii) Construction materials purchased by a health or social welfare organization for new construction of alternative housing to be licensed as a family foster home for youth in crisis. RCW 82.08.02915 . New construction includes renovating an existing structure to provide new housing for youth in crisis; and (iii) Fund-raising activities in subsection (5)(g) of this rule. A nonprofit organization must pay ret