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In computing tax, there may be deducted from the measure of tax the amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis. |\n| Cash/Trade Discount | Retailing/Retail Services Deductions-Cash/Trade Discount | The amount of cash or trade discount actually taken by the purchaser may be deducted from the measure of tax if it was reported initially as gross.\u003Cbr>See PMC 3.34.100 Deductions |\n| Sales Delivered Outside Poulsbo | Retailing/Retail Services Deductions-Sales Delivered Outside Poulsbo |  |\n| Other-Describe\u003Cbr>Tax Code / Classification | Retailing/Retail Services Deductions-Other-Describe | Most allowable deductions are listed. Your business may have a specific deduction allowed by law that is not listed. Use of the Other Deduction line requires you to document or explain the deduction. Invalid deductions will be disallowed. |\n|  | Manufacturing/Processing for Hire |  |\n| Credit Losses | Manufacturing/Processing for Hire Deductions-Credit Losses | See Credit Losses Above\u003Cbr>See PMC 3.34.050 Deductions to Prevent Multiple Taxation |\n| Eligible Gross Receipts Tax Paid Another City | Manufacturing/Processing for Hire Deductions-Eligible Gross Receipts Tax Paid Another City |  |\n| Other-Describe\u003Cbr>Tax Code / Classification | Manufacturing/Processing for Hire Deductions-Other-Describe | See Other-Describe Above |\n|  | Services & Other (Apportioned) |  |\n| Credit Losses | Services & Other (Apportioned) Deductions-Credit Losses | See Credit Losses Above |\n| Cash/Trade Discount | Services & Other (Apportioned) Deductions-Cash/Trade Discount | See Cash/Trade Discount Above\u003Cbr>See PMC 3.34.100 Deductions |\n| Interest on Investments/Loans Secured by First Mortgages or Trust Deeds on Nontransient residential Properties | Services & Other (Apportioned) Deductions- Interest on Investments/Loans Secured by First Mortgages or Trust Deeds on Non-transient residential Properties |  |\n| Other-Describe\u003Cbr>Other Taxes | Services & Other (Apportioned) Deductions-Other-Describe | See Other-Describe Above |\n|  |  |  |\n| Tax Code / Classification | Admissions Charges |  |\n| Other-Describe\u003Cbr>Tax Code / Classification | Admissions Charges Deductions-Other Describe | See Other-Describe Above |\n|  | Pull Tabs/Punch Boards |  |\n| Qualified Prizes & Payouts | Pull Tabs/Punch Boards Deductions-Qualified Prizes & Payouts | See PMC 3.28.020 Gambling Tax |\n| Other-Describe\u003Cbr>Tax Code / Classification | Pull Tabs/Punch Boards Deductions-Other-Describe | See Other-Describe Above |\n|  | Bingo, Amusement& Raffle Non-Profit (over $5,000) |  |\n| Qualified Prizes & Payouts | Bingo Deductions-Qualified Prizes & Payouts | In computing the tax imposed by this chapter, this item may be deducted from the measure of the gambling tax; please review City Code for applicability. |\n| Other-Describe\u003Cbr>Tax Code / Classification | Bingo Deductions-Other Describe | See Other-Describe Above |\n|  | Amusement & Games |  |\n| Qualified Prizes & Payouts | Amusement Games Deductions-Qualified Prizes & Payouts | See PMC 3.28.020 Gambling Tax |\n| Other-Describe\u003Cbr>Tax Code / Classification | Amusement Games Deductions-Other-Describe | See Other-Describe Above |\n|  | Bingo |  |\n| Qualified Prizes & Payouts | Bingo Deductions-Qualified Prizes & Payouts | In computing the tax imposed by this chapter, this item may be deducted from the measure of the gambling tax; please review City Code for applicability. |\n| Other-Describe\u003Cbr>Tax Code / Classification | Bingo Deductions-Other Describe | See Other-Describe Above |\n|  | Raffles |  |\n| First $10,000 of Gross Revenue for Nonprofit Organizations | Raffles Deductions-Gross Revenue for Nonpr","cbCaiiVBpvnaD06B","https://ap.wps.com/l/cbCaiiVBpvnaD06B","pdf",324806,"English","# Deduction Types by Tax Category\n## B&O Taxes\n## Manufacturing/Processing for Hire\n## Services & Other (Apportioned)\n## Admissions Charges\n## Pull Tabs/Punch Boards\n## Bingo, Amusement & Raffle (Non-Profit)\n## Amusement & Games\n## Bingo\n## Raffles\n## Utility Taxes\n## Electricity, Gas, Water, Garbage & Cable TV\n## Telephone","[{\"question\":\"什么情况下可扣除 Credit Losses（坏账/信用损失）？\",\"answer\":\"坏账/信用损失适用于以应计制记账的纳税人，计算税款时可从税基中扣除实际发生的信用损失金额。\"},{\"question\":\"现金或商业折扣（Cash/Trade Discount）如何处理？\",\"answer\":\"若该折扣在最初申报时按“毛额”口径报告，则采购方实际取得的现金或商业折扣可从税基中扣除。\"},{\"question\":\"使用 Other-Describe 扣除行需要注意什么？\",\"answer\":\"Other-Describe用于法律允许但未列出的特定扣除；必须对扣除事项进行记录或说明，且无效扣除将被拒绝。\"}]","BO Quarterly Multipurpose Tax Form 2026 - Deductions | PDF",1789792414]