A tax is imposed on all bingo, raffle, amusement game, punchboard, or pull-tab activities. Card games gambling is prohibited.
Gambling Tax Rate
Bingo or Raffle
This activity is taxed at a rate of 10% of the gross revenues received therefrom less the amount paid for as prizes.
This activity is taxed at a rate of 2% of the sum of the gross revenues received therefrom less the amount paid for as prizes;
Punchboard or Pull-tab
This activity is taxed at a rate of 5% of the gross receipts.
Who Pays the Tax
This is a tax on the persons, business or organization engaging in the gambling activity. Except for a few exemptions everyone engaging in this activity must file a Gambling Tax return and pay the tax.
Bona Fide Charitable or Nonprofit Organization as Defined in Revised Code of Washington (RCW) 9.46.0209
No tax on bingo or amusement games, provide that the organization does not have any paid operating or management personnel and its gross income from bingo or amusement games does not exceeding $5,000 per year less the amount paid for as prizes.
Bona Fide Charitable Organizations
No tax on the first $10,000 of net proceeds from raffles.
How to Qualify for the Exemption
- File a sworn declaration of intent to conduct or operate such activity.
- Provide a copy of the license issued in accordance with Chapter 9.46 RCW or provide an explanation of why the license is not required.
- File a Gambling Tax return on or before the 15th day of the month following the end of the quarterly period in which the activity accrued showing gross income, amount paid for prizes, and totaling the total taxes due. The filing must include an affidavit of charitable or nonprofit status.