How do I get a charter stamp in Washington State?
Charter Stamps are available to licensed charters and guides. Additional information can be obtained by calling WDFW at (866) 334-9453. A federal Special Use Permit is required for guides operating on the last ten miles of the Klickitat River in the Columbia River Gorge.
Does Washington State collect sales tax on services performed?
Washington often does collect sales taxes on services performed. For instance, if the services provided have to do with construction services, the state of Washington will most likely see them as being taxable. Also taxable in Washington are recreation services(such as day trips for sight-seeing,...
How do I apply for a non-salmon charter or guide license?
To acquire an application for a non-salmon charter or guide license please contact a Commercial Customer Service Specialist at WDFW headquarters in Olympia: Applicant must be at least 16 years of age. A current copy of vessel documentation or registration is required when a vessel is being designated on a license.
Who is responsible for collecting retail sales tax on charter income?
Charter companies that book fishing charters for boat owner/operators are responsible for collecting retail sales tax on that charter income they collect on behalf of the boat owner/operator, and reporting/remitting it directly to the Department of Revenue.
Are services subject to sales tax in Washington state?
Services to individuals and businesses – things like haircuts, medical bills, consultant fees, etc. – are not “personal property,” and most services are not subject to sales tax.
What is business excise tax in Washington state?
Classification: Retailing B&O tax The Retailing B&O tax rate is 0.471 percent (. 00471) of your gross receipts. In addition, retail sales tax must also be collected on all sales subject to the retailing classification of the B&O tax, unless a specific retail sales tax deduction or exemption applies.
How do I become a fishing guide in Washington?
Here's a list of the licenses and permits needed to operate as a guide or charter in Washington State:WDFW guide or charter license.Business registration.Valid driver's license or government-issued identification card.Valid vessel registration.Current first aid certification.Liability insurance coverage up to $300,000.More items...
Do I have to pay Washington state excise tax?
All sales of real property in the state are subject to REET unless a specific exemption is claimed. The seller of the property typically pays the real estate excise tax, although the buyer is liable for the tax if it is not paid.
Is Washington state excise tax deductible?
An excise tax isn't deductible if it's for a personal expense. You can deduct as a business expense excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Excise tax paid to your state and local for sale of home would not be business related so not deductible.
How much do fishing guides make in Washington state?
What Is the Average Fly Fishing Guide Salary by StateStateAnnual SalaryWeekly PayWashington$41,333$795Maryland$40,807$785Nebraska$39,956$768Virginia$39,432$75846 more rows
Can I buy a fishing license for someone else Washington?
You can buy a fishing license for someone else: If you are buying a license for a non-resident. If you are buying a license for a child or for your spouse.
What is annual fish Washington license?
Fish Washington License: Included in the license is an Annual Combination License — freshwater, saltwater, shellfish harvest (including razor clams) and seaweed. Also, 2 endorsements Two-Pole and Puget Sound Dungeness Crab.
What is required for a bareboat charter?
Purchaser requirements. Purchasers of documented vessels for bare boat charter are generally required to complete and file a Commercial Vessel Tax Personal Property Listing Application with the Department of Revenue. This requires that the business that owns the vessel is registered with the Department of Revenue.
What is skippered charter?
A skippered charter is the rental of a vessel with a captain and/or crew. The purchase of a vessel for skippered charters is subject to sales tax. A reseller permit cannot be used to purchase vessels for skippered charters. (See reseller permit section)
What is bare boat charter?
Bare boat charter. A bare boat charter is renting or leasing a vessel to a customer, who then has total control of the vessel. The boat owner or the charter business cannot provide a captain or crew or be present on the vessel during the charter. Vessel owners can place some general restrictions on vessel operation, ...
Is a boat owner considered an intervening use?
If the boat owner is on board as a skipper, crew member, or guest, it is considered intervening use. Charter boat owners or charter businesses are not treated as vessel dealers. Intervening use of a charter boat is taxed on the full value, not the rental value. Intervening use doesn't include activities in support of a bare boat charter business ...
Is a charter boat repair taxed?
Charter boat repairs. Parts and labor for the repair and maintenance of charter vessels are taxed in the same manner as the vessel to which they are affiliate d. If a vessel is operated for bare boat charter, the vessel was tax exempt at time of purchase.
Does Company B remit sales tax?
Here it is assumed that Company B will remit the sales tax collected directly to the Department of Revenue with its excise tax returns. When Company B acts as an agent for a vessel owner, the owner cannot use the vessel without incurring a use tax liability on the fair rental value base on the full value of the vessel.
Can you use a boat for personal use?
The only way that a boat owner can use the boat for personal pleasure and not owe sales or use tax based on the value of the boat is, before any pleasure use by owner has occurred, to lease the boat to a third party on a long term lease, then lease back the boat for shorter periods of time. In this case the owner pays sales tax based on fair rental ...
What are the tax responsibilities of a charter company?
What are the tax responsibilities of the charter company? Charter companies that book fishing charters for boat owner/operators are responsible for collecting retail sales tax on that charter income they collect on behalf of the boat owner/operator, and reporting/remitting it directly to the Department of Revenue.
Is a charter company subject to B&O tax?
The charter company is allowed to take a Sales Reported as Agent deduction under the retailing B&O tax classification. Charter companies are subject to the B&O tax under the service ...
What is an Oregon charter boat license?
An Oregon charter boat license is equivalent to a Washington charter boat license in the concurrent waters of the Columbia River below the bridge at Longview, provided that passengers are not picked up or dropped off from any point in Washington. Similarly, Oregon guide licenses are equivalent to a Washington guide fishing guide license on ...
What is a whitewater river license?
A Whitewater River Outfitter License is required for businesses carrying, or advertising to carry, for-hire passengers on whitewater sections of Washington Rivers. Additional information on the Whitewater River Outfitter License can be obtained by contacting Department of Licensing at (360) 664-1400 or ...
Can you transfer a salmon charter license to another person?
However, salmon charter licenses and angler permits can be transferred from one person to another, or bought and sold on the open market. An Angler Permit specifies the maximum number of persons that may fish from the charter boat per trip. Only a person who holds a salmon charter license may hold an angler permit.
What is charter boat?
When a vessel of any size is hired for compensation (or the promise of compensation), either monetary or in-kind, to carry more than 6 passengers (or cargo) on state waters, it becomes a charter boat for the duration of the trip. Charter boats come in many shapes and sizes. Examples include tour boats, barges, private yachts, ...
What is a Coast Guard Operator's License?
1 Federal (navigable) waters of the United States are those waters that are subject to the ebb and flow of the tide and/or are presently used, or have been used in the past, or may be susceptible for use to transport interstate or foreign commerce.
Do you need a boat license in Washington State?
Boats that operate on state waters are required to meet Washington State's licensing and inspections requirements established to ensure public safety. Certification is a must when a vessel is used as a charter boat and the owner-operator is responsible for getting the vessel certified.
What transactions are subject to sales tax in Washington?
Several exceptions to this tax are certain types of groceries, prescription medicines, and newspapers.
Is construction taxable in Washington?
For instance, if the services provided have to do with construction services, the state of Washington will most likely see them as being taxable. Also taxable in Washington are recreation services (such as day trips for sight-seeing, and service charges of tickets for professional sporting events, and amusement services like golf or bowling), ...
Is shipping tax taxable in Washington?
If the item being shipped is taxable in itself, then the shipping charge is considered taxable. If the item being shipped is not considered taxable, then the shipping charge is not taxable.
Who needs a license?
Any individual or business that transports people for a fee in a for hire vehicle, such as a taxi, cabulance, and any other vehicle used for transporting passengers for payment unless noted below.
Requirements
If the following name requirements are not met, it will cause a delay in processing your application:
How to apply
Note: We issue this license, but it's processed by the Department of Revenue's Business Licensing Service (BLS). BLS prints it on the business license they provide. They refer to licenses issued by us as endorsements to the business license.
After you apply
After all correct documents have been received, we will send your license and vehicle certificates to the address on file within 14 business days. You can provide an email address and ask that we email your license and vehicle certificates.
Taxability of Purchasing A Charter Boat
Taxability of Owner Use
- A boat owner, who has purchased a charter boat without paying sales tax, generally may not use the boat for personal purposes, or for skippered charters, without incurring a use tax liability based on the total value of the boat. See RCW 82.12.020 and WAC 458-20-178. The only way that a boat owner can use the boat for personal pleasure and not owe sales or use tax based on the …
Taxability of Bareboat Charters
- A bareboat charter is a rental of tangible personal property. As such the income is subject to retailing B&O tax and retail sales tax. However, if the rental charge is less than fair rental value, sales tax is due from the customer on the difference. See RCW 82.04.050(4) and WAC 458-20-211.
Owners Reporting
- Owners who directly charter to the public must report charter income under retailing B&O tax and retail sales tax. See WAC 458-20-211. Owners using a charter agent that charters in the name of the boat owner must report under retailing B&O tax and retail sales tax. If the charter agent remits the sales tax to the Department, the owner may take a de...
Agents Reporting
- Agents that charter in the name of the boat owner must report charter income under retailing B&O tax and retail sales tax. If the agent segregates such income and maintains records in accordance with WAC 458-20-59, a deduction may be taken from retailing B&O tax (identify as “income reported as an agent”). Generally, the agent is responsible for remitting the sales tax to the Depa…
Skippered Charters
- The taxability of a skippered charter varies with the purpose of the trip. A skippered charter is taxable as follows: 1. A fishing charter is a retail sale, even if the voyage lasts more than one day. RCW 82.04.050(3)(a). 2. A sightseeing charter is a retail sale if it lasts no more than one day. If it’s more than a day long, it falls under (3) below. 3. Other charters are subject to B&O tax under serv…
Property Tax Or Watercraft Excise Tax
- Boats used in bareboat or skippered charters are commercial vessels which are subject to either property tax or watercraft excise tax. If your charter boat is U.S. Coast Guard documented, you must register with the Special Programs Division of the Department of Revenue. Call 360-534-1503, option 5 for assistance to list your vessel and pay personal property tax. See RCW 82.40.0…
For More Information
- To obtain additional information, boat owners may contact any of our local offices or call our Telephone Information Center at 360-705-6705.