Other ships and vessels

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Trucking Segregation Of Activities Print Segregation of activities In many cases, a business may perform both urban transportation and motor transportation activities. In order to report under the proper tax classification the business must segregate their income into the proper reporting classifications. Documentation, such as a log or other record, must be maintained as evidence of actual activities performed. (Failure to maintain proper records may result in the higher tax rate of motor transportation applying to all of the income.) Use the Department's Motor & Urban Transportation Lookup Tool to determine which tax applies to a trip, based on the starting and ending address. Tip: Keep documentation for a period of 5 years. Lack of proper documentation may result in a tax liability. See WAC 458-20-254 for recordkeeping requirements. Allowable deductions Certain amounts may be deducted from the gross income reported under the public utility tax if the amount is included in the gross amounts reported. Deductions are allowed for the following: Interstate hauls – Income from transporting persons or property by motor transportation equipment where eithe