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Arts education admission and tuition charges_FAS
Bad debts and uncollected revenue_FAS
Cash and trade discounts_FAS
Casual and infrequent sales_FAS
Childcare provider service_FAS
Health or social welfare government funds_FAS
Constitutional prohibition_FAS
Contributions, donations and endowments_FAS
Accrual basis accounting: credit loses_FAS
Distribution cooperatives and affiliates _FAS
Gov. Funds for Qualified Health or Social Welfare Services_FAS
Initiation fees and membership dues_FAS
Interest on first mortgage or deed investments_FAS
Interest on farmer and rancher loans_FAS
Interest on state financial obligations_FAS
Out-of-state sales_FAS
Intra-state sales_FAS
Life science research and development_FAS
Radio and TV broadcasting_FAS
Licensed boarding home rentals_FAS
Repair and maintenance of residential structures_FAS
Returns and allowances_FAS
Precious metal bullion sales_FAS
Sales tax in gross _FAS
Taxed by other cities_FAS
Transporting empty containers_FAS
Transportation costs for out-of-state sales_FAS
Youth nonprofit membership fees_FAS
Exemptions
Accommodation sales_FAS
Adult family homes_FAS
Aid and relief organizations_FAS
Boxing and wrestling matches_FAS
Casual sales_FAS
Certain hospitals and clinics_FAS
Commuter ride-sharing, carpool_FAS
Credit unions_FAS
Day care provided by churches_FAS
Death benefits provided by fraternal organizations_FAS
Employees_FAS
Farming_FAS
Gasoline and other motor vehicle fuels _FAS
Gross receipts taxed under other Seattle Municipal Code (SMC) sections_FAS
Health care plans_FAS
Horse racing_FAS
Insurance business_FAS
International banking facilities_FAS
Investment revenue; dividends from subsidiary corporations_FAS
Liquor_FAS
Mortgage broker trust accounts_FAS
Nonprofits: child care resource and referral services_FAS
Nonprofits: credit and debt services_FAS
Nonprofits: employment services for the handicapped or disabled_FAS
Nonprofits: student loan services_FAS
Real estate commissions split between brokers_FAS
Sale of real estate, amounts derived_FAS
Trust funds for other taxes_FAS
International Investment Management Services_FAS
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Printing or Publishing_FAS
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Retail Sales or Retail Services_FAS
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Business Taxes & Licenses
Seattle Taxes
Learn about additional taxes specific to those doing business in Seattle and how to report and pay them.
Admission Tax
Added to the ticket price that attendees pay to attend certain events.
Commercial Parking Tax
Added to the fee drivers pay to park in commercial parking lots.
Firearms and Ammunition Tax
Added retail sales of firearms or ammunition.
Gambling Tax
Paid on the revenue earned from bingo, raffles, pull-tabs, punch boards and amusement games.
Heating Oil Tax - Repealed
Would have been applied to the distributors of heating oil in Seattle.
Payroll Expense Tax
Required of businesses with $8,135,746 or more of 2022 payroll expense in Seattle.
Property and Sales Tax - Not Seattle Taxes
Find state and county resources about property and sales tax.
Sweetened Beverage Tax
Applied to sweetened-beverage distributions into Seattle.
Transportation Network Company (TNC) Tax
A tax on TNC trips originating from Seattle.
Utilities Tax
Applied to businesses that provide public utility services.
Seattle Tax Advisory Group
This group provides recommendations on tax policies, programs and procedures.
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