Bartering may have tax consequences at the federal, state, and local levels. More information about the federal income tax consequences of bartering may be found in the “Bartering Tax Center” on the IRS website at http://www.irs.gov. More information about the state tax consequences of bartering (including business and occupation tax and sales and use taxes) may be found on the Washington State Department of Revenue website at http://dor.wa.gov. We urge you to consult with your own tax advisor regarding the tax implications of participating in bartering transactions in light of your particular circumstances.