What Washington State Business & Occupation Category Does Photography Fall Under?

If you’re a photographer in Washington State, you may be wondering what business & occupation category you fall under. Here’s a quick breakdown of the different categories and what they mean for you.

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What is the Washington State Business & Occupation Category for Photography?

Businesses that offer photography services in Washington State are considered to be in the “service” industry and fall under the Service and Other Activities B&O tax classification.

How to determine the correct category for your business

When you register your business with the Washington State Department of Revenue, you will need to choose a business and occupation (B&O) tax category. The category you choose depends on the products or services you sell.

To help you determine the correct category for your business, we’ve created a list of common business types and the B&O tax categories they generally fall under. If you don’t see your business type listed, please contact us for assistance.

-Wedding photography: Retail trade
-Commercial photography: Service and other activity
-Portrait photography: Retail trade

What are the different tax rates for businesses in Washington State?

The Washington State Department of Revenue offers a tax rate schedule for businesses by category. Photography businesses fall under the business and occupation (B&O) tax category of professional services. The tax rates for this category are:

0.471% – this is the standard rate applied to businesses with annual gross incomes of $250,000 or less.

1.567% – this is the enhanced rate that applies to businesses with annual gross incomes between $250,000 and $5 million.

2.468% – this is the highest B&O tax rate and it applies to businesses with annual gross incomes of more than $5 million.

What are the different business & occupation categories in Washington State?

There are different business and occupation (B&O) tax classifications in Washington State. The classification that your business falls under will determine how much tax you pay.
-Manufacturing
-RR – Retail Trade
-RE – Real Estate
-PS – Professional Services
-MB – Misc Business
-DCC – Digital Communications & Computing

How to file your taxes as a photographer in Washington State

As a general business rule, anyone providing a taxable service in Washington State must pay taxes on their gross income (Washington Administrative Code 458-20-193).

If you’re a professional photographer, your business and occupation (B&O) tax category will likely fall under the service and other activities B&O tax class. This category applies to businesses that provide services to their clients, including photography businesses.

filing as a sole proprietor, you’ll report your gross income from photography services on your Schedule C (or Schedule C-EZ if you qualify). If you have a partnership or LLC that is taxed as a partnership, you’ll report your business income on Form 1065. And if you have a corporation, you’ll report your business activity on Form 1120 or 1120S.”

What are the common deductions for photographers in Washington State?

If you are a photographer in Washington State, your business is considered to be personal service. This category includes businesses that provide services related to art, beauty, and health. Personal service businesses are taxed at a rate of 1.5%.

The most common deductions for photographers in Washington State are:
-Cost of goods sold: This deduction is for the cost of the materials used to create the products that are sold.
-Business expenses: This deduction is for the costs incurred in operating the business, such as advertising, rent, and utilities.
-Permits and licenses: This deduction is for the cost of the permits and licenses required to operate the business.

What records do you need to keep as a photographer in Washington State?

In order to determine which business & occupation (B&O) tax classification to file under, you first need to identify the records you are required to keep as a photographer in Washington State.

As a general rule, all businesses operating in Washington State must keep complete and accurate records of their business activities. This includes sales records, purchase records, payroll records, and any other documents that will help show how the business earned its income and incurred its expenses.

For photographers specifically, the Washington State Department of Revenue requires that you keep records of all sales of taxable goods or services, including:
-The date of each sale
-The name and address of each customer
-A description of the goods or services sold
-The total amount charged for each sale

Are there any special tax incentives for photographers in Washington State?

No, there are no special tax incentives for photographers in Washington State. The business & occupation category that photography falls under is Professional Services.

What are the penalties for not correctly filing your taxes as a photographer in Washington State?

If you are audited and it is discovered that you have misclassified yourself, you may be subject to a number of penalties. These can include back taxes, interest, and penalties. The Washington State Department of Revenue is also authorized to assess a penalty of up to $5,000 per violation.

How to get help with filing your taxes as a photographer in Washington State

If you’re a photographer in Washington State, you may be wondering what business & occupation category you should file your taxes under. The good news is that there are a number of resources available to help you figure out what category you fall under.

The first place to start is the Washington State Department of Revenue website. They have a page dedicated to helping businesses figure out their tax category. You can also find helpful information on the IRS website.

If you’re still not sure which category you fall under, you can always reach out to a tax professional or accountant for help.

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