Washington B&O Tax

USANA assumes the responsibility for collection and remittance of the Washington Wholesaling and Retailing B&O taxes on behalf of Brand Partners on the sale of product in the state. However, Brand Partners are responsible for the B&O tax on their commissions. A Brand Partner is required to register for B&O tax with the state if their gross income from all business activities results in a B&O tax obligation that exceeds the small business tax credit and pay the B&O tax on the excess income. Not considering other income sources, a Brand Partner must register for and pay B&O tax on commissions that exceed $128,000 during a calendar year. USANA is not responsible for the B&O tax on the commissions for Brand Partners.

This information does not constitute tax advice and should not be relied upon as such. Please consult your tax advisor for information regarding your specific situation.

Last modified: March 27, 2026

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