Current through Register Vol. 24-06, March 15, 2024
(1)
Definitions. For purposes of this section the following terms and
meanings will apply:
(a) "Warehouse" means
every structure wherein facilities are offered for the storage of tangible
personal property.
(b) "Storage
warehouse" means a building or structure, or any part thereof, in which goods,
wares, or merchandise are received for storage for compensation, except field
warehouses, fruit warehouses, fruit packing plants, warehouses licensed under
chapter
22.09 RCW (which are
agricultural commodities warehouses), public garages storing automobiles,
railroad freight sheds, docks and wharves, and "self-storage" or "mini-storage"
facilities whereby customers have direct access to individual storage areas by
separate access.
(c) "Cold storage
warehouse" means a storage warehouse used to store fresh and/or frozen
perishable fruits or vegetables, meat, seafood, dairy products, or fowl, or any
combination thereof, at a desired temperature to maintain the quality of the
product for orderly marketing. This term does not include freezer space or
frozen food lockers.
(d)
"Automobile storage garage" means any off-street building, structure, or area
where vehicles are parked or stored, for any period of time, for a
charge.
(2)
Business and occupation tax. Warehouse businesses are taxable
according to the nature of their operations and the specific kinds of goods
stored, as follows:
(a) Persons engaged in
operating any "storage warehouse" or "cold storage warehouse," as defined
herein, are subject to tax under the warehousing classification, measured by
the gross income of the business. (See
RCW
82.04.280.)
(b) Persons engaged in operating any
automobile storage garage are subject to tax under the retailing
classification, measured by gross proceeds of such operations. (See
RCW
82.04.050(3)(d).)
(c) Persons engaged in operating any
warehouse business, other than those of (a) and (b) of this subsection, are
subject to tax under the service classification, measured by the gross income
of the business. (See
RCW
82.04.290.) This includes cold storage and
frozen food lockers, field warehouses, fruit warehouses, agricultural
commodities warehouses, and freight storage warehouses.
(d) Effective July 1, 1986, no warehouse
business or operation of any kind is subject to tax under the public utility
tax of chapter 82.16
RCW.
(3)
Tax
measure. The gross income of the business of operating a warehouse
includes all income from the storing, handling, sorting, weighing, measuring,
and loading or unloading for storage of tangible personal property.
(4) Where a grain warehouseman purchases or
owns grain stored in such warehouse, there shall be included in taxable gross
income:
(a) An amount equal to the charges at
the customary rate for all services rendered in connection with such grains up
to the time of purchase by the warehouseman; and
(b) The amount of any charges for services
that are rendered during the period of the warehouseman's ownership thereof
billed and stated, as such, separately from the price of the grains on the
invoice to the purchaser at the time of the sale by the warehouseman.
(5)
Retail sales tax.
Persons operating automobile garage storage businesses must collect and report
retail sales tax upon the gross selling price of such parking/storage
services.
(6)
Consumables. Persons engaged in operating any of the business
activities covered by this section must pay retail sales tax upon their
purchases of consumable supplies, equipment, and materials for their own use as
consumers in operating such businesses.
(7)
Use tax. The use tax is due
upon the value of all tangible personal property used as consumers by persons
operating warehouse businesses, upon which the retail sales tax has not been
paid.
For specific provisions covering temporary holding of goods in
foreign or interstate movement by water, see WAC
458-20-193D respecting
stevedoring and associated activities.
Statutory Authority:
RCW
82.32.300. 87-05-042 (Order 87-1), §
458-20-182, filed 2/18/87; Order ET 74-1, § 458-20-182, filed 5/7/74;
Order ET 70-3, § 458-20-182 (Rule 182), filed 5/29/70, effective
7/1/70.