Advisory Opinion: 1604

Year Issued: 1995

RPC(s): RPC 1.5

Subject: Charging B&O tax as part of fee

The Committee discussed your inquiry regarding the ethical propriety of charging Washington State B&O tax on your billing and including that tax as part of your fee. It was the Committee's opinion that you are prohibited from charging the B&O tax as part of your fee because this is not a sales tax and such a charge would be misleading.

Advisory Opinions are provided for the education of the Bar and reflect the opinion of the Committee on Professional Ethics (CPE) or its predecessors. Advisory Opinions are provided pursuant to the authorization granted by the Board of Governors, but are not individually approved by the Board and do not reflect the official position of the Bar association. Laws other than the Washington State Rules of Professional Conduct may apply to the inquiry. The Committee's answer does not include or opine about any other applicable law other than the meaning of the Rules of Professional Conduct.