Washington · Regulations
Chapter 458-20 — EXCISE TAX RULES
198 sections
198 sections
- WAC 458-20-100WAC 458-20-100. Informal administrative reviews
- WAC 458-20-101WAC 458-20-101. Tax registration and tax reporting
- WAC 458-20-102WAC 458-20-102. Reseller permits
- WAC 458-20-102AWAC 458-20-102A. Resale certificates
- WAC 458-20-103WAC 458-20-103. Gift certificates — Sale deemed to occur and retail sales tax collected at time of redemption
- WAC 458-20-104WAC 458-20-104. Small business tax relief based on income of business
- WAC 458-20-105WAC 458-20-105. Employees distinguished from persons engaging in and operating a business
- WAC 458-20-106WAC 458-20-106. Casual or isolated sales—Business reorganizations
- WAC 458-20-107WAC 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax
- WAC 458-20-108WAC 458-20-108. Selling price — Credit card service fees, foreign currency, discounts, patronage dividends
- WAC 458-20-109WAC 458-20-109. Finance charges, carrying charges, interest, penalties
- WAC 458-20-110WAC 458-20-110. Delivery charges
- WAC 458-20-111WAC 458-20-111. Advances and reimbursements
- WAC 458-20-112WAC 458-20-112. Value of products
- WAC 458-20-113WAC 458-20-113. Ingredients or components, chemicals used in processing new articles for sale
- WAC 458-20-115WAC 458-20-115. Sales of packing materials and containers
- WAC 458-20-116WAC 458-20-116. Sales and/or use of labels, name plates, tags, premiums, and advertising material
- WAC 458-20-117WAC 458-20-117. Sales and/or use of dunnage
- WAC 458-20-118WAC 458-20-118. Sale or rental of real estate, license to use real estate
- WAC 458-20-119WAC 458-20-119. Sales by caterers and food service contractors
- WAC 458-20-120WAC 458-20-120. Sales of ice
- WAC 458-20-121WAC 458-20-121. Sales of heat or steam — Including production by cogeneration
- WAC 458-20-124WAC 458-20-124. Restaurants, cocktail bars, taverns and similar businesses
- WAC 458-20-126WAC 458-20-126. Sales of motor vehicle fuel, special fuel, and nonpolluting fuel
- WAC 458-20-127WAC 458-20-127. Sales of newspapers, magazines and periodicals
- WAC 458-20-128WAC 458-20-128. Real estate brokers and salesmen
- WAC 458-20-129WAC 458-20-129. Gasoline service stations
- WAC 458-20-131WAC 458-20-131. Gambling activities
- WAC 458-20-132WAC 458-20-132. Automobile dealers/demonstrator and executive vehicles
- WAC 458-20-133WAC 458-20-133. Frozen food lockers
- WAC 458-20-134WAC 458-20-134. Commercial or industrial use
- WAC 458-20-135WAC 458-20-135. Extracting natural products
- WAC 458-20-136WAC 458-20-136. Manufacturing, processing for hire, fabricating
- WAC 458-20-138WAC 458-20-138. Personal services rendered to others
- WAC 458-20-139WAC 458-20-139. Trade shops—Printing plate makers, typesetters, and trade binderies
- WAC 458-20-140WAC 458-20-140. Photofinishers and photographers
- WAC 458-20-141WAC 458-20-141. Duplicating activities and mailing bureaus
- WAC 458-20-142WAC 458-20-142. Photographic equipment and supplies
- WAC 458-20-143WAC 458-20-143. Printers and publishers of newspapers, magazines, and periodicals
- WAC 458-20-144WAC 458-20-144. Printing industry
- WAC 458-20-145WAC 458-20-145. Sourcing retail sales for business and occupation tax and state and local retail sales tax — Sourcing of use tax for purchasers
- WAC 458-20-146WAC 458-20-146. National and state banks, mutual savings banks, savings and loan associations and other financial institutions
- WAC 458-20-148WAC 458-20-148. Barber and beauty shops
- WAC 458-20-150WAC 458-20-150. Optometrists, ophthalmologists, and opticians
- WAC 458-20-151WAC 458-20-151. Dentists, audiologists, and other health care providers — Dental laboratories and dental technicians
- WAC 458-20-153WAC 458-20-153. Funeral establishments
- WAC 458-20-154WAC 458-20-154. Cemeteries, crematories, columbaria
- WAC 458-20-156WAC 458-20-156. Abstract, title insurance and escrow businesses
- WAC 458-20-158WAC 458-20-158. Florists and nurserymen
- WAC 458-20-159WAC 458-20-159. Consignees, bailees, factors, agents and auctioneers
- WAC 458-20-160WAC 458-20-160. Agricultural commission agents
- WAC 458-20-162WAC 458-20-162. Stockbrokers and security houses
- WAC 458-20-163WAC 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
- WAC 458-20-164WAC 458-20-164. Insurance producers, adjusters—Title insurance agents—Surplus line brokers
- WAC 458-20-165WAC 458-20-165. Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services
- WAC 458-20-166WAC 458-20-166. Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- WAC 458-20-167WAC 458-20-167. Educational institutions, school districts, student organizations, and private schools
- WAC 458-20-168WAC 458-20-168. Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities
- WAC 458-20-169WAC 458-20-169. Nonprofit organizations
- WAC 458-20-170WAC 458-20-170. Constructing and repairing of new or existing buildings or other structures upon real property
- WAC 458-20-171WAC 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
- WAC 458-20-172WAC 458-20-172. Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services
- WAC 458-20-173WAC 458-20-173. Installing, cleaning, repairing or otherwise altering or improving personal property of consumers
- WAC 458-20-174WAC 458-20-174. Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
- WAC 458-20-175WAC 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
- WAC 458-20-176WAC 458-20-176. Commercial deep sea fishing — Commercial passenger fishing — Diesel fuel
- WAC 458-20-177WAC 458-20-177. Sales of motor vehicles, campers, and trailers to nonresident consumers
- WAC 458-20-178WAC 458-20-178. Use tax and the use of tangible personal property
- WAC 458-20-179WAC 458-20-179. Public utility tax
- WAC 458-20-180WAC 458-20-180. Motor carriers
- WAC 458-20-181WAC 458-20-181. Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
- WAC 458-20-182WAC 458-20-182. Warehouse and other storage businesses
- WAC 458-20-183WAC 458-20-183. Recreational services and activities
- WAC 458-20-185WAC 458-20-185. Tax on tobacco products
- WAC 458-20-186WAC 458-20-186. Tax on cigarettes
- WAC 458-20-187WAC 458-20-187. Tax responsibility of vending machine owners and operators
- WAC 458-20-189WAC 458-20-189. Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts
- WAC 458-20-190WAC 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
- WAC 458-20-192WAC 458-20-192. Indians—Indian country
- WAC 458-20-193WAC 458-20-193. Interstate sales of tangible personal property
- WAC 458-20-193CWAC 458-20-193C. Imports and exports—Sales of goods from or to persons in foreign countries
- WAC 458-20-193DWAC 458-20-193D. Transportation, communication, public utility activities, or other services in interstate or foreign commerce
- WAC 458-20-194WAC 458-20-194. Doing business inside and outside the state
- WAC 458-20-195WAC 458-20-195. Taxes, deductibility
- WAC 458-20-196WAC 458-20-196. Bad debts
- WAC 458-20-197WAC 458-20-197. When tax liability arises
- WAC 458-20-198WAC 458-20-198. Installment sales, method of reporting
- WAC 458-20-199WAC 458-20-199. Accounting methods
- WAC 458-20-200WAC 458-20-200. Leased departments
- WAC 458-20-201WAC 458-20-201. Interdepartmental charges
- WAC 458-20-202WAC 458-20-202. Pool purchases
- WAC 458-20-203WAC 458-20-203. Corporations, Massachusetts trusts
- WAC 458-20-204WAC 458-20-204. Outdoor advertising and advertising display services
- WAC 458-20-205WAC 458-20-205. Sales of utility services by building companies
- WAC 458-20-207WAC 458-20-207. Legal, arbitration, and mediation services
- WAC 458-20-208WAC 458-20-208. Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales
- WAC 458-20-209WAC 458-20-209. Farming for hire and horticultural services performed for farmers
- WAC 458-20-210WAC 458-20-210. Sales of tangible personal property for farming — Sales of agricultural products by farmers
- WAC 458-20-211WAC 458-20-211. Leases or rentals of tangible personal property, bailments
- WAC 458-20-214WAC 458-20-214. Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce