Digital automated service - online education

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Photography Tax Guide Overview Of Taxes And Terms Print Overview of taxes and terms Business and Occupation Tax: Washington's business and occupation (B&O) tax is levied on a business’s gross receipts or gross income, without any deduction for costs of labor, materials, business taxes, or other costs of doing business, unless a valid exemption or deduction applies. This is different from an income tax which is applied to the net income of the business after deducting business costs. The nature of the business activity determines the appropriate B&O tax classification. B&O tax classifications commonly found in the photography industry include Retailing, Service and Other Activities, Wholesaling, and Royalties. Each B&O classification has its own tax rate. B&O tax is computed by applying the applicable B&O tax rate against the gross proceeds of sale or gross income of the business. Retail Sales Tax: Businesses engaged in retail activities must collect and remit retail sales tax on their total charges unless a specific exemption applies. The sales tax rate is generally determined by the location where the photos are delivered to, and sales tax rates vary