Exemptions: L to Z
Liquor
<p>State-sanctioned liquor sales are exempt from the Seattle business license tax. "Liquor" is defined by the State of Washington in <a href="https://app.leg.wa.gov/RCW/default.aspx?cite=66.04.010" target="_blank" rel="noopener">RCW 66.04.010</a>. Liquor does not include confections or food products that contain one percent or less of alcohol by weight.</p>
Mortgage broker trust accounts
<p>Revenue from trust accounts is exempt from the Seattle business license tax if the money is used by mortgage brokers to pay third-party costs.</p>
Nonprofits: child care resource and referral services
<p>Child-care resource and referral services provided by nonprofits are exempt from the Seattle business license tax.</p>
Nonprofits: credit and debt services
<p>Credit and debt services provided by nonprofits are exempt from the Seattle business license tax. These nonprofits provide credit and debt education. Or they work with lending agencies on behalf of the debtor.</p>
Nonprofits: employment services for the handicapped or disabled
<p>Nonprofits that provide employment services for the handicapped or disabled are exempt from the Seattle business license tax. These services are sometimes called sheltered workshops. State-funded group-training homes are also exempt.</p>
Nonprofits: student loan services
<p>Student loan services provided by nonprofits are exempt from the Seattle business license tax. These nonprofits issue debt to provide or acquire student loans. Or they provide guarantees for student loans.</p>
Real estate commissions split between brokers
<p>A portion of real estate commissions is exempt from the Seattle business license tax when the commission is divided among multiple brokers.</p>
Sale of real estate, amounts derived
<p>Real estate sale proceeds are exempt from the Seattle business license tax. However, commissions and similar real estate fees are not exempt.</p>
Trust funds for other taxes
<p>Amounts collected as trust funds are exempt from the Seattle business license tax. The taxpayer collects money in a trust fund on behalf of a third party. The funds satisfy the third party's obligation to pay retail sales tax, use tax, commercial parking tax, admission tax and other taxes.</p>