Finance

Washington state charges a business and occupation (B&O) tax on real estate brokers based on their:

ANet income from real estate commissions
BGross income from real estate commissions✓ Correct
CThe value of properties sold
DThe number of transactions completed

Explanation

Washington's B&O tax is a gross receipts tax — it applies to a broker's gross income (commissions, fees) from real estate activities, not their net income. There are no deductions for expenses before calculating the B&O tax.

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