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About Bellevue City Profile

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Licenses and Taxes

City Taxes
	Licenses and Permits
	Business & Occupation Taxes
	Payment Procedures
	Gross Receipts B&O Tax
	Square Footage B&O Tax
	Exemptions, Deductions, Credits
	City Tax Forms
	Special Local Taxes
	Bellevue City Code
	Regulatory Licenses
	Special Tax Notices
	Tax Education
	Helpful Phone Numbers

Washington State Cities with B&O Taxes

King County Taxes

State Taxes

Federal Taxes

Exemptions, Deductions, Credits

The following section discusses a number of the most common exemptions from the gross receipts tax, deductions allowed for certain business activities or sources of income, and the multiple activities tax credit. This discussion is not intended to be all inclusive. If you have questions about specific exemptions, deductions or credits, please contact the city’s Tax Division (contact information in the right column of this page).

Common Exemptions

2013 Taxable gross receipts of equal to or less than $38,750 per quarter ($155,000 annually).
Manufacturing, selling, or distributing motor vehicle fuel.
Liquor, beer, and wine sales.
Sale, lease, or rental of real estate. However, no exemption is allowed for license to use real estate or for amounts received as commissions.
Insurance agents (brokers are subject to tax).
Farm products or edibles raised, produced or manufactured within the State of Washington and sold by the farmer.
Certain activities for nonprofit organizations holding Federal IRS nonprofit status under 26 U.S.C Section 501(c)(3), (4), or (7).
Casual and isolated sales, such as an accountant selling his or her office furniture.
Day care homes in residences.

Common Deductions
Deductions are to be included in the gross receipts amounts and then deducted when calculating the taxable amount on which the gross receipts tax rate applies. The most common deductions are listed below.

Retail or wholesale sales delivered outside Bellevue
Cash discounts taken by customers
Credit losses or bad debts sustained by sellers

Credit

The multiple activities tax credit applies to persons who engage in business activities that are subject to tax under two or more tax classifications on the same revenues.

Contact Information

Send Tax Payments to:
City of Bellevue
P.O. Box 34372
Seattle, WA 98124-1372

Bellevue Tax Division
450 110th Ave. NE
P.O. Box 90012
Bellevue, WA 98009
Phone: 425-452-6851
E-mail: tax@bellevuewa.gov