In WA, I recently reviewed an invoice where a firm passed the state B&O tax on to a customer as a line item and then included that tax (along with the price of the good and services) in the subtotal amount used to calculate the sales tax. I was under the impression taxes themselves were not taxable and that the sales tax should have been applied to the goods and services exclusive of the B&O tax. However, I cannot find documentation to support this.
