"David Woods, EA, ChFC, CLU" <dwoods[at]woods-financial.com> wrote in
- quote -

David - I'm sorry. I thought this was a standard form.
It's the Washington State Department of Revenue Combined
Excise Tax Return form. The Business Tax Guide that you get
with the form is at:

http://dor.wa.gov/Docs/Pubs/ExciseTa...Q_Guide_03.pdf

I have been hoping to contact the Dept. of Revenue directly
to ask them, but my primary job is at nights and I've been
working serious overtime the past 3 weeks. At this point,
I'm thinking I need to get up in the "middle of my night"
(so to speak) in order to contact them. Thank you for any
information or help you can give.

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"Donald Holman" <gladiatrNOSPAM[at]blarg.net> wrote:

- quote -

It might help if you told us what the form was and for whom
it was for.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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Donald Holman wrote:

- quote -

Sounds like you are talking about the good ol' Washington
State Business & Occupation Tax. This is basically a GROSS
RECEIPTS tax, and therefore you generally cannot claim any
deductions with respect to the costs of doing business.
Note, however, that there is currently a "small business
credit" available that will usually offset most or all of
the B&O tax if your ANNUAL gross receipts are under about
$28,000.

However, you may face an additional problem: Some types of
photographic activities are deemed to be "retail sales" and
therefore retail sales tax must be collected and remitted.
This tax is NOT offset by the small business credit
mentioned above. Other types of photographic activities are
considered to be "services." And, of course, it is entirely
possible that you have some of each.

If you have not already done so, I would EITHER contact the
Department of Revenue and ask them for guidance on whether
you are subject to sales tax. OR, hire a qualified CPA or EA
(but not me!) for a consultation on this and other business
start-up issues.

MTW

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G'morning all. I had a question about the Combined Excise
Tax form that I hope someone here could answer. I just
recently started my small business (local event photography)
and I am having to fill out my first quarterly Combined
Excise Tax return. I have read over the documentation (both
the booklets that came with the return and online), but I am
unable to determine what I should do with my expenses (at
this time, mostly startup costs). Should these expenses be
reported on the quarterly returns or are they reported on my
yearly tax return?

If on the quarterly return,then the only place I could see
putting it would be under "Line 13 - Service & Other
Activities" and "Other (explain):" on the deduction detail
sheet and, hence, in Column 2 (deductions) under the State
Business and Occupation tax section.

Thank you for any information you can give; it's appreciated.

-=> Donald

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