Deductions: R to Z
Radio and TV broadcasting
<p>You can deduct advertising revenue earned by radio and television broadcasters if that revenue meets certain requirements.</p>
Repair and maintenance of residential structures
<p>You can deduct money spent to improve or maintain residential structures and commonly held property. The money must be raised by residential associations described in the Seattle Municipal Code. Money spent to improve property that the public can pay to use cannot be deducted.</p>
Returns and allowances
<p>You can deduct revenue from items or services that were returned by a customer who you refunded.</p>
Sales tax in gross
<p>Use this deduction to "back out" sales, admission or excise tax revenue that you included in the gross amount.</p>
Taxed by other cities
<p>You can deduct revenue from the sale of tangible goods or retail services when you deliver them to another part of Washington, outside Seattle. Identify each city you deliver to.</p>
<p>Use the Taxed by Other Cities deduction if the delivery location imposes a local gross receipts tax (B&O tax). Otherwise use the Intra State deduction.</p>
Transporting empty containers
<p>You can deduct gross income from transporting empty containers picked up in Seattle. To qualify you must exchange the empty container for a full container at the time of pick-up. The full container must come from outside Seattle, and the job must be billed to the customer as a round-trip charge.</p>
Transportation costs for out-of-state sales
<p>Manufactures can deduct transportation costs for shipping outside the state.</p>
Youth nonprofit membership fees
<p>You can deduct membership fees and certain service fees for youth nonprofits.</p>