Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-20 - Excise tax rules
- Section 458-20-100 - Informal administrative reviews
- Section 458-20-10001 - Adjudicative proceedings Brief adjudicative proceedings-Certificate of registration (tax registration endorsement) revocation
- Section 458-20-10002 - Adjudicative proceedings - Formal adjudicative proceedings - Log export enforcement actions pursuant to chapter 240-15 WAC - Orders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120 - Converted brief adjudicative proceedings
- Section 458-20-10003 - Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits
- Section 458-20-10004 - Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities
- Section 458-20-10005 - Written determinations as precedents-Criteria for publication
- Section 458-20-101 - Tax registration and tax reporting
- Section 458-20-10101 - Business licensing service-Total fee payable-Handling of fees (Repealed)
- Section 458-20-102 - Reseller permits
- Section 458-20-10201 - Application process and eligibility requirements for reseller permits
- Section 458-20-10201 - Application process and eligibility requirements for reseller permits
- Section 458-20-10202 - Brief adjudicative proceedings for matters related to reseller permits
- Section 458-20-102A - Resale certificates
- Section 458-20-103 - Gift certificates-Sale deemed to occur and retail sales tax collected at time of redemption
- Section 458-20-104 - Small business tax relief based on income of business
- Section 458-20-105 - Employees distinguished from persons engaging in and operating a business
- Section 458-20-106 - Casual or isolated sales - Business reorganizations
- Section 458-20-107 - Requirement to separately state sales tax - Advertised prices including sales tax
- Section 458-20-108 - Selling price-Credit card service fees, foreign currency, discounts, patronage dividends
- Section 458-20-109 - Finance charges, carrying charges, interest, penalties
- Section 458-20-110 - Delivery charges
- Section 458-20-111 - Advances and reimbursements
- Section 458-20-112 - Value of products
- Section 458-20-113 - Ingredients or components, chemicals used in processing new articles for sale
- Section 458-20-115 - Sales of packing materials and containers
- Section 458-20-116 - Sales and/or use of labels, name plates, tags, premiums, and advertising material
- Section 458-20-117 - Sales and/or use of dunnage
- Section 458-20-118 - Sale or rental of real estate, license to use real estate
- Section 458-20-119 - Sales by caterers and food service contractors
- Section 458-20-120 - Sales of ice
- Section 458-20-121 - Sales of heat or steam-Including production by cogeneration
- Section 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses
- Section 458-20-12401 - Special stadium sales and use tax
- Section 458-20-126 - Sales of motor vehicle fuel, special fuel, and nonpolluting fuel
- Section 458-20-127 - Sales of newspapers, magazines and periodicals
- Section 458-20-128 - Real estate brokers and salesmen
- Section 458-20-129 - Gasoline service stations
- Section 458-20-131 - Gambling activities
- Section 458-20-132 - Automobile dealers/demonstrator and executive vehicles
- Section 458-20-133 - Frozen food lockers
- Section 458-20-134 - Commercial or industrial use
- Section 458-20-135 - Extracting natural products
- Section 458-20-13501 - Timber harvest operations
- Section 458-20-136 - Manufacturing, processing for hire, fabricating
- Section 458-20-13601 - Manufacturers and processors for hire-Sales and use tax exemptions for machinery and equipment
- Section 458-20-138 - Personal services rendered to others
- Section 458-20-139 - Trade shops - Printing plate makers, typesetters, and trade binderies
- Section 458-20-140 - Photofinishers and photographers
- Section 458-20-141 - Duplicating activities and mailing bureaus
- Section 458-20-142 - Photographic equipment and supplies
- Section 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals
- Section 458-20-144 - Printing industry
- Section 458-20-145 - Sourcing retail sales for business and occupation tax and state and local retail sales tax-Sourcing of use tax for purchasers
- Section 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions
- Section 458-20-14601 - Financial institutions - Income apportionment
- Section 458-20-148 - Barber and beauty shops
- Section 458-20-150 - Optometrists, ophthalmologists, and opticians
- Section 458-20-151 - Dentists, audiologists, and other health care providers - Dental laboratories and dental technicians
- Section 458-20-153 - Funeral establishments
- Section 458-20-154 - Cemeteries, crematories, columbaria
- Section 458-20-15501 - Taxation of computer systems and hardware
- Section 458-20-15502 - Taxation of computer software
- Section 458-20-15503 - Digital products
- Section 458-20-156 - Abstract, title insurance and escrow businesses
- Section 458-20-158 - Florists and nurserymen
- Section 458-20-159 - Consignees, bailees, factors, agents and auctioneers
- Section 458-20-160 - Agricultural commission agents
- Section 458-20-162 - Stockbrokers and security houses
- Section 458-20-163 - Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool
- Section 458-20-164 - Insurance producers, adjusters - Title insurance agents - Surplus line brokers
- Section 458-20-165 - Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services
- Section 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- Section 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- Section 458-20-167 - Educational institutions, school districts, student organizations, and private schools
- Section 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities
- Section 458-20-169 - Nonprofit organizations
- Section 458-20-170 - Constructing and repairing of new or existing buildings or other structures upon real property
- Section 458-20-17001 - Government contracting-Construction, installations, or improvements to government real property
- Section 458-20-171 - Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic
- Section 458-20-172 - Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services
- Section 458-20-173 - Installing, cleaning, repairing or otherwise altering or improving personal property of consumers
- Section 458-20-174 - Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
- Section 458-20-17401 - Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce
- Section 458-20-175 - Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce
- Section 458-20-176 - Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel
- Section 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers
- Section 458-20-178 - Use tax and the use of tangible personal property
- Section 458-20-17802 - Collection of use tax by county auditors and department of licensing-Measure of tax
- Section 458-20-17803 - Use tax on promotional material
- Section 458-20-179 - Public utility tax
- Section 458-20-17902 - Brokered natural gas-Use tax
- Section 458-20-180 - Motor carriers
- Section 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
- Section 458-20-182 - Warehouse and other storage businesses
- Section 458-20-18201 - Warehouse and grain elevators and distribution centers exemption-Remittance
- Section 458-20-183 - Recreational services and activities
- Section 458-20-185 - Tax on tobacco product
- Section 458-20-186 - Tax on cigarette
- Section 458-20-187 - Tax responsibility of vending machine owners and operators
- Section 458-20-18801 - Medical substances, devices, and supplies for humans-Drugs prescribed for human use-Medically prescribed oxygen- Prosthetic devices-Mobility enhancing equipment-Durable medical equipment
- Section 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts
- Section 458-20-190 - Sales to and by the United States and certain entities created by the United States-Doing business on federal reservations-Sales to foreign governments
- Section 458-20-192 - Indians - Indian country
- Section 458-20-193 - Interstate sales of tangible personal property
- Section 458-20-19301 - Multiple activities tax credits
- Section 458-20-193C - Imports and exports-Sales of goods from or to persons in foreign countries
- Section 458-20-193D - Transportation, communication, public utility activities, or other services in interstate or foreign commerce
- Section 458-20-194 - Doing business inside and outside the state
- Section 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
- Section 458-20-19402 - Single factor receipts apportionment-Generally
- Section 458-20-19403 - Apportionable royalty receipts attribution
- Section 458-20-19404 - Financial institutions-Income apportionment
- Section 458-20-19404A - Financial institutions Income apportionment
- Section 458-20-19405 - CPI-U adjustments to minimum nexus thresholds for apportionable activities (Repealed)
- Section 458-20-195 - Taxes, deductibility
- Section 458-20-196 - Bad debts
- Section 458-20-197 - When tax liability arises
- Section 458-20-198 - Installment sales, method of reporting
- Section 458-20-199 - Accounting methods
- Section 458-20-200 - Leased departments
- Section 458-20-201 - Interdepartmental charges
- Section 458-20-202 - Pool purchases
- Section 458-20-203 - Corporations, Massachusetts trusts
- Section 458-20-204 - Outdoor advertising and advertising display services
- Section 458-20-205 - Sales of utility services by building companies
- Section 458-20-207 - Legal, arbitration, and mediation services
- Section 458-20-208 - Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales
- Section 458-20-209 - Farming for hire and horticultural services performed for farmers
- Section 458-20-210 - Sales of tangible personal property for farming-Sales of agricultural products by farmers
- Section 458-20-211 - Leases or rentals of tangible personal property, bailments
- Section 458-20-214 - Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce
- Section 458-20-216 - Successors, quitting business
- Section 458-20-217 - Lien for taxes
- Section 458-20-21701 - Enhanced collection tools
- Section 458-20-218 - Advertising agencies
- Section 458-20-221 - Collection of use tax by retailers and selling agents
- Section 458-20-222 - Veterinarians
- Section 458-20-223 - Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee
- Section 458-20-224 - Service and other business activities
- Section 458-20-226 - Landscape and horticultural services
- Section 458-20-227 - Subscriber television services
- Section 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection
- Section 458-20-22801 - Tax reporting frequency
- Section 458-20-22802 - Electronic filing and payment
- Section 458-20-229 - Refunds
- Section 458-20-230 - Statutory limitations on assessments
- Section 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations
- Section 458-20-235 - Effect of rate changes on prior contracts and sales agreements
- Section 458-20-236 - Baseball clubs and other sport organizations
- Section 458-20-238 - Sales of watercraft to nonresidents-Use of watercraft in Washington by nonresidents
- Section 458-20-23801 - Watercraft excise tax-Watercraft depreciation schedule
- Section 458-20-23801 - Watercraft excise tax-Watercraft depreciation schedule
- Section 458-20-239 - Sales to nonresidents of farm machinery or implements, and related services
- Section 458-20-240 - Manufacturer's new employee tax credits-Applications filed after June 30, 2010
- Section 458-20-24001 - Sales and use tax deferral-Manufacturing and research/development activities in high unemployment counties-Applications filed after June 30, 2010
- Section 458-20-24001A - Sales and use tax deferral-Manufacturing and research/development activities in rural counties-Applications filed prior to July 1, 2010
- Section 458-20-24003 - Tax incentives for high technology businesses
- Section 458-20-240A - Manufacturer's new employee tax credits-Applications filed prior to July 1, 2010
- Section 458-20-241 - Radio and television broadcasting
- Section 458-20-242A - Pollution control exemption and/or credits for single purpose facilities added to existing production plants to meet pollution control requirements and which are separately identifiable equipment principally for pollution control
- Section 458-20-242B - Pollution control exemption and/or credits for dual purpose facilities which are constructed to meet pollution control requirements and which achieve pollution control in the process of production of the plant's products
- Section 458-20-243 - Litter tax
- Section 458-20-244 - Food and food ingredients
- Section 458-20-245 - Taxation of competitive telephone service, telecommunications service, and ancillary service
- Section 458-20-246 - Sales to or through a direct seller's representative
- Section 458-20-247 - Trade-ins, selling price, sellers' tax measures
- Section 458-20-248 - Sales of precious metal bullion and monetized bullion
- Section 458-20-249 - Artistic or cultural organizations
- Section 458-20-250 - Solid waste collection tax
- Section 458-20-251 - Sewerage collection and other related activities
- Section 458-20-252 - Hazardous substance tax
- Section 458-20-254 - Recordkeeping
- Section 458-20-255 - Carbonated beverage syrup tax
- Section 458-20-256 - Trade shows, conventions and seminars
- Section 458-20-257 - Tangible personal property warranties and service contracts
- Section 458-20-258 - Travel agents and tour operators
- Section 458-20-260 - Oil spill response and administration tax
- Section 458-20-261 - Commute trip reduction incentives
- Section 458-20-262 - Retail sales and use tax exemptions for farmworker housing
- Section 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
- Section 458-20-264 - National Uniform Tobacco Settlement
- Section 458-20-265 - Sales and use tax exemption-Airplane maintenance repair stations
- Section 458-20-267 - Annual tax performance reports for certain tax preferences
- Section 458-20-267A - Annual reports for certain tax preferences
- Section 458-20-268 - Annual surveys for certain tax preferences
- Section 458-20-269 - Waiver of public disclosure of certain new tax preferences
- Section 458-20-270 - Telephone program excise tax rates
- Section 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits
- Section 458-20-273 - Renewable energy system cost recovery (Repealed)
- Section 458-20-274 - Staffing services
- Section 458-20-277 - Certified service provider - Compensation
- Section 458-20-27701 - Model 2 volunteer sellers - Compensation
- Section 458-20-27702 - Taxpayer relief - Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (Repealed)
- Section 458-20-278 - Returned goods, defective goods-Motor vehicle lemon law
- Section 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles
- Section 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles
- GENERAL RULE: TAX AVOIDANCE
Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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