Chapter 458-20 WAC:

Complete ChapterHTML PDF

Including dispositions

Chapter 458-20 WAC

EXCISE TAX RULES

WAC Sections

HTML PDF	458-20-100	Informal administrative reviews.
HTML PDF	458-20-10001	Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation.
HTML PDF	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.
HTML PDF	458-20-10003	Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits.
HTML PDF	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.
HTML PDF	458-20-10005	Written determinations as precedents—Criteria for publication.
HTML PDF	458-20-101	Tax registration and tax reporting.
HTML PDF	458-20-102	Reseller permits.
HTML PDF	458-20-10201	Application process and eligibility requirements for reseller permits.
HTML PDF	458-20-10202	Brief adjudicative proceedings for matters related to reseller permits.
HTML PDF	458-20-102A	Resale certificates.
HTML PDF	458-20-103	Gift certificates—Sale deemed to occur and retail sales tax collected at time of redemption.
HTML PDF	458-20-104	Small business tax relief based on income of business.
HTML PDF	458-20-105	Employees distinguished from persons engaging in and operating a business.
HTML PDF	458-20-106	Casual or isolated sales—Business reorganizations.
HTML PDF	458-20-107	Requirement to separately state sales tax—Advertised prices including sales tax.
HTML PDF	458-20-108	Selling price—Credit card service fees, foreign currency, discounts, patronage dividends.
HTML PDF	458-20-109	Finance charges, carrying charges, interest, penalties.
HTML PDF	458-20-110	Delivery charges.
HTML PDF	458-20-111	Advances and reimbursements.
HTML PDF	458-20-112	Value of products.
HTML PDF	458-20-113	Ingredients or components, chemicals used in processing new articles for sale.
HTML PDF	458-20-115	Sales of packing materials and containers.
HTML PDF	458-20-116	Sales and/or use of labels, name plates, tags, premiums, and advertising material.
HTML PDF	458-20-117	Sales and/or use of dunnage.
HTML PDF	458-20-118	Sale or rental of real estate, license to use real estate.
HTML PDF	458-20-119	Sales by caterers and food service contractors.
HTML PDF	458-20-120	Sales of ice.
HTML PDF	458-20-121	Sales of heat or steam—Including production by cogeneration.
HTML PDF	458-20-124	Restaurants, cocktail bars, taverns and similar businesses.
HTML PDF	458-20-12401	Special stadium sales and use tax.
HTML PDF	458-20-126	Sales of motor vehicle fuel, special fuel, and nonpolluting fuel.
HTML PDF	458-20-127	Sales of newspapers, magazines and periodicals.
HTML PDF	458-20-128	Real estate brokers and salesmen.
HTML PDF	458-20-129	Gasoline service stations.
HTML PDF	458-20-131	Gambling activities.
HTML PDF	458-20-132	Automobile dealers/demonstrator and executive vehicles.
HTML PDF	458-20-133	Frozen food lockers.
HTML PDF	458-20-134	Commercial or industrial use.
HTML PDF	458-20-135	Extracting natural products.
HTML PDF	458-20-13501	Timber harvest operations.
HTML PDF	458-20-136	Manufacturing, processing for hire, fabricating.
HTML PDF	458-20-13601	Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment.
HTML PDF	458-20-138	Personal services rendered to others.
HTML PDF	458-20-139	Trade shops—Printing plate makers, typesetters, and trade binderies.
HTML PDF	458-20-140	Photofinishers and photographers.
HTML PDF	458-20-141	Duplicating activities and mailing bureaus.
HTML PDF	458-20-142	Photographic equipment and supplies.
HTML PDF	458-20-143	Printers and publishers of newspapers, magazines, and periodicals.
HTML PDF	458-20-144	Printing industry.
HTML PDF	458-20-145	Sourcing retail sales for business and occupation tax and state and local retail sales tax—Sourcing of use tax for purchasers.
HTML PDF	458-20-146	National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
HTML PDF	458-20-14601	Financial institutions—Income apportionment.
HTML PDF	458-20-148	Barber and beauty shops.
HTML PDF	458-20-150	Optometrists, ophthalmologists, and opticians.
HTML PDF	458-20-151	Dentists, audiologists, and other health care providers—Dental laboratories and dental technicians.
HTML PDF	458-20-153	Funeral establishments.
HTML PDF	458-20-154	Cemeteries, crematories, columbaria.
HTML PDF	458-20-15501	Taxation of computer systems and hardware.
HTML PDF	458-20-15502	Taxation of computer software.
HTML PDF	458-20-15503	Digital products.
HTML PDF	458-20-156	Abstract, title insurance and escrow businesses.
HTML PDF	458-20-158	Florists and nurserymen.
HTML PDF	458-20-159	Consignees, bailees, factors, agents and auctioneers.
HTML PDF	458-20-160	Agricultural commission agents.
HTML PDF	458-20-162	Stockbrokers and security houses.
HTML PDF	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.
HTML PDF	458-20-164	Insurance producers, adjusters—Title insurance agents—Surplus line brokers.
HTML PDF	458-20-165	Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
HTML PDF	458-20-166	Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses.
HTML PDF	458-20-167	Educational institutions, school districts, student organizations, and private schools.
HTML PDF	458-20-168	Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities.
HTML PDF	458-20-169	Nonprofit organizations.
HTML PDF	458-20-170	Constructing and repairing of new or existing buildings or other structures upon real property.
HTML PDF	458-20-17001	Government contracting—Construction, installations, or improvements to government real property.
HTML PDF	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.
HTML PDF	458-20-172	Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
HTML PDF	458-20-173	Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
HTML PDF	458-20-174	Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
HTML PDF	458-20-17401	Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
HTML PDF	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.
HTML PDF	458-20-176	Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel.
HTML PDF	458-20-177	Sales of motor vehicles, campers, and trailers to nonresident consumers.
HTML PDF	458-20-178	Use tax and the use of tangible personal property.
HTML PDF	458-20-17802	Collection of use tax by county auditors and department of licensing—Measure of tax.
HTML PDF	458-20-17803	Use tax on promotional material.
HTML PDF	458-20-179	Public utility tax.
HTML PDF	458-20-17902	Brokered natural gas—Use tax.
HTML PDF	458-20-180	Motor carriers.
HTML PDF	458-20-181	Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
HTML PDF	458-20-182	Warehouse and other storage businesses.
HTML PDF	458-20-18201	Warehouse and grain elevators and distribution centers exemption—Remittance.
HTML PDF	458-20-183	Recreational services and activities.
HTML PDF	458-20-185	Tax on tobacco products.
HTML PDF	458-20-186	Tax on cigarettes.
HTML PDF	458-20-187	Tax responsibility of vending machine owners and operators.
HTML PDF	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.
HTML PDF	458-20-189	Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts.
HTML PDF	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.
HTML PDF	458-20-192	Indians—Indian country.
HTML PDF	458-20-193	Interstate sales of tangible personal property.
HTML PDF	458-20-19301	Multiple activities tax credits.
HTML PDF	458-20-193C	Imports and exports—Sales of goods from or to persons in foreign countries.
HTML PDF	458-20-193D	Transportation, communication, public utility activities, or other services in interstate or foreign commerce.
HTML PDF	458-20-194	Doing business inside and outside the state.
HTML PDF	458-20-19401	Minimum nexus thresholds for apportionable activities and selling activities.
HTML PDF	458-20-19402	Single factor receipts apportionment—Generally.
HTML PDF	458-20-19403	Apportionable royalty receipts attribution.
HTML PDF	458-20-19404	Financial institutions—Income apportionment.
HTML PDF	458-20-19404A	Financial institutions—Income apportionment.
HTML PDF	458-20-195	Taxes, deductibility.
HTML PDF	458-20-196	Bad debts.
HTML PDF	458-20-197	When tax liability arises.
HTML PDF	458-20-198	Installment sales, method of reporting.
HTML PDF	458-20-199	Accounting methods.
HTML PDF	458-20-200	Leased departments.
HTML PDF	458-20-201	Interdepartmental charges.
HTML PDF	458-20-202	Pool purchases.
HTML PDF	458-20-203	Corporations, Massachusetts trusts.
HTML PDF	458-20-204	Outdoor advertising and advertising display services.
HTML PDF	458-20-205	Sales of utility services by building companies.
HTML PDF	458-20-207	Legal, arbitration, and mediation services.
HTML PDF	458-20-208	Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.
HTML PDF	458-20-209	Farming for hire and horticultural services performed for farmers.
HTML PDF	458-20-210	Sales of tangible personal property for farming—Sales of agricultural products by farmers.
HTML PDF	458-20-211	Leases or rentals of tangible personal property, bailments.
HTML PDF	458-20-214	Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.
HTML PDF	458-20-216	Successors, quitting business.
HTML PDF	458-20-217	Lien for taxes.
HTML PDF	458-20-21701	Enhanced collection tools.
HTML PDF	458-20-218	Advertising agencies.
HTML PDF	458-20-221	Collection of use tax by retailers and selling agents.
HTML PDF	458-20-222	Veterinarians.
HTML PDF	458-20-223	Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.
HTML PDF	458-20-224	Service and other business activities.
HTML PDF	458-20-226	Landscape and horticultural services.
HTML PDF	458-20-227	Subscriber television services.
HTML PDF	458-20-228	Returns, payments, penalties, extensions, interest, stays of collection.
HTML PDF	458-20-22801	Tax reporting frequency.
HTML PDF	458-20-22802	Electronic filing and payment.
HTML PDF	458-20-229	Refunds.
HTML PDF	458-20-230	Statutory limitations on assessments.
HTML PDF	458-20-233	Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
HTML PDF	458-20-235	Effect of rate changes on prior contracts and sales agreements.
HTML PDF	458-20-238	Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents.
HTML PDF	458-20-23801	Watercraft excise tax—Watercraft depreciation schedule.
HTML PDF	458-20-239	Sales to nonresidents of farm machinery or implements, and related services.
HTML PDF	458-20-240	Manufacturer's new employee tax credits—Applications filed after June 30, 2010.
HTML PDF	458-20-24001	Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010.
HTML PDF	458-20-24001A	Sales and use tax deferral—Manufacturing and research/development activities in rural counties—Applications filed prior to July 1, 2010.
HTML PDF	458-20-24003	Tax incentives for high technology businesses.
HTML PDF	458-20-240A	Manufacturer's new employee tax credits—Applications filed prior to July 1, 2010.
HTML PDF	458-20-241	Radio and television broadcasting.
HTML PDF	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.
HTML PDF	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.
HTML PDF	458-20-243	Litter tax.
HTML PDF	458-20-244	Food and food ingredients.
HTML PDF	458-20-245	Taxation of competitive telephone service, telecommunications service, and ancillary service.
HTML PDF	458-20-246	Sales to or through a direct seller's representative.
HTML PDF	458-20-247	Trade-ins, selling price, sellers' tax measures.
HTML PDF	458-20-248	Sales of precious metal bullion and monetized bullion.
HTML PDF	458-20-249	Artistic or cultural organizations.
HTML PDF	458-20-250	Solid waste collection tax.
HTML PDF	458-20-251	Sewerage collection and other related activities.
HTML PDF	458-20-252	Hazardous substance tax.
HTML PDF	458-20-254	Recordkeeping.
HTML PDF	458-20-255	Carbonated beverage syrup tax.
HTML PDF	458-20-256	Trade shows, conventions and seminars.
HTML PDF	458-20-257	Tangible personal property warranties and service contracts.
HTML PDF	458-20-258	Travel agents and tour operators.
HTML PDF	458-20-260	Oil spill response and administration tax.
HTML PDF	458-20-261	Commute trip reduction incentives.
HTML PDF	458-20-262	Retail sales and use tax exemptions for farmworker housing.
HTML PDF	458-20-263	Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.
HTML PDF	458-20-264	National Uniform Tobacco Settlement.
HTML PDF	458-20-265	Sales and use tax exemption—Airplane maintenance repair stations.
HTML PDF	458-20-267	Annual tax performance reports for certain tax preferences.
HTML PDF	458-20-267A	Annual reports for certain tax preferences.
HTML PDF	458-20-268	Annual surveys for certain tax preferences.
HTML PDF	458-20-269	Waiver of public disclosure of certain new tax preferences.
HTML PDF	458-20-270	Telephone program excise tax rates.
HTML PDF	458-20-272	Tire fee—Studded tire fee—Core deposits or credits.
HTML PDF	458-20-274	Staffing services.
HTML PDF	458-20-277	Certified service provider—Compensation.
HTML PDF	458-20-27701	Model 2 volunteer sellers—Compensation.
HTML PDF	458-20-278	Returned goods, defective goods—Motor vehicle lemon law.
HTML PDF	458-20-279	Clean alternative fuel vehicles and high gas mileage vehicles.
HTML PDF	458-20-27901	Clean alternative fuel vehicles and plug-in hybrid vehicles.
GENERAL RULE: TAX AVOIDANCE
HTML PDF	458-20-280	Introduction.
HTML PDF	458-20-28001	Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a).
HTML PDF	458-20-28002	Disguised income arrangements described in RCW 82.32.655 (3)(b).
HTML PDF	458-20-28003	Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c).
HTML PDF	458-20-281	Petroleum product tax.
HTML PDF	458-20-282	Marketplace tax collection and reporting.
HTML PDF	458-20-285	Working families tax credit.
HTML PDF	458-20-290	Workforce education investment surcharge—Select advanced computing businesses.
HTML PDF	458-20-300	Capital gains excise tax—Overview and administration.
HTML PDF	458-20-301	Capital gains excise tax—Definitions, deductions, exemptions, and allocation of gains and losses.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE


458-20-10101	Business licensing service—Total fee payable—Handling of fees. [Statutory Authority: 2013 c 4, 2011 c 298, RCW 19.02.030 and 19.02.075. WSR 13-17-048, § 458-20-10101, filed 8/13/13, effective 10/1/13. Statutory Authority: 2011 c 298 and RCW 19.02.075. WSR 12-04-060, amended and recodified as § 458-20-10101, filed 1/30/12, effective 3/1/12. Statutory Authority: RCW 19.02.030(3). WSR 10-13-039, § 308-300-160, filed 6/8/10, effective 7/9/10; Order 476-DOL, § 308-300-160, filed 12/30/77.] Repealed by WSR 14-08-010, filed 3/20/14, effective 4/20/14. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-114	Nonbusiness income—Bona fide initiation fees, dues, contributions, tuition fees and endowment funds. [Statutory Authority: RCW 82.32.300. WSR 86-02-039 (Order ET 85-8), § 458-20-114, filed 12/31/85; WSR 84-08-012 (Order 84-1), § 458-20-114, filed 3/27/84; Order ET 70-3, § 458-20-114 (Rule 114), filed 5/29/70, effective 7/1/70.] Repealed by WSR 95-22-099, filed 11/1/95, effective 12/2/95. Statutory Authority: RCW 82.32.300.
458-20-122	Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. [Statutory Authority: RCW 82.32.300. WSR 94-07-049, § 458-20-122, filed 3/10/94, effective 4/10/94; WSR 86-21-085 (Order ET 86-18), § 458-20-122, filed 10/17/86; WSR 86-09-058 (Order ET 86-7), § 458-20-122, filed 4/17/86; Order ET 70-3, § 458-20-122 (Rule 122), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-18-024, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, and 34.05.230. Later promulgation, see WAC 458-20-210.
458-20-123	Public and lending libraries. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-123, filed 3/15/83; Order ET 70-3, § 458-20-123 (Rule 123), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-167 and 458-20-189.
458-20-125	Miscellaneous sales for farm use. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-125, filed 3/15/83; Order ET 70-3, § 458-20-125 (Rule 125), filed 5/29/70, effective 7/1/70.] Repealed by WSR 94-07-051, filed 3/10/94, effective 4/10/94. Statutory Authority: RCW 82.32.300.
458-20-130	Sales of real property, standing timber, minerals, natural resources. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order ET 87-5), § 458-20-130, filed 9/8/87; WSR 83-07-034 (Order ET 83-17), § 458-20-130, filed 3/15/83; Order ET 70-3, § 458-20-130 (Rule 130), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-137	Articles manufactured and installed. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-137, filed 3/15/83; Order ET 70-3, § 458-20-137 (Rule 137), filed 5/29/70, effective 7/1/70.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-147	Public stenographers. [Order ET 73-1, § 458-20-147, filed 11/2/73; Order ET 70-3, § 458-20-147 (Rule 147), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-138 and 458-20-224.
458-20-149	Jewelry repair shops. [Order ET 70-3, § 458-20-149 (Rule 149), filed 5/29/70, effective 7/1/70.] Repealed by WSR 93-03-005, filed 1/8/93, effective 2/8/93. Statutory Authority: RCW 82.32.300.
458-20-152	Shoe repairmen and shoe shiners. [Order ET 70-3, § 458-20-152 (Rule 152), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-173.
458-20-155	Information and computer services. [Statutory Authority: RCW 82.32.300. WSR 85-20-012 (Order ET 85-4), § 458-20-155, filed 9/20/85; Order ET 70-3, § 458-20-155 (Rule 155), filed 5/29/70, effective 7/1/70.] Repealed by WSR 13-06-015, filed 2/25/13, effective 3/28/13. Statutory Authority: RCW 82.32.200 and 82.01.060.
458-20-157	Producers of poultry and hatching eggs. [Statutory Authority: RCW 82.32.300. WSR 86-21-085 (Order ET 86-18), § 458-20-157, filed 10/17/86. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order ET 78-4), § 458-20-157, filed 6/27/78; Order ET 70-3, § 458-20-157 (Rule 157), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-161	Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-161, filed 3/15/83. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order ET 78-4), § 458-20-161, filed 6/27/78; Order ET 70-3, § 458-20-161 (Rule 161), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-17901	Public utility tax—Energy conservation and cogeneration deductions. [Statutory Authority: RCW 82.32.300. WSR 93-07-066, § 458-20-17901, filed 3/17/93, effective 4/17/93; WSR 86-01-077 (Order 85-7), § 458-20-17901, filed 12/18/85.] Repealed by WSR 13-14-121, filed 7/3/13, effective 8/3/13. Statutory Authority: RCW 82.32.300, 82.01.060(2) and chapter 82.16 RCW. Later promulgation, see WAC 458-20-179.
458-20-184	Tax on conveyances repealed. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order ET 87-5), § 458-20-184, filed 9/8/87; WSR 83-07-033 (Order ET 83-16), § 458-20-184, filed 3/15/83; Order ET 70-3, § 458-20-184 (Rule 184), filed 5/29/70, effective 7/1/70.] Repealed by WSR 97-21-022, filed 10/7/97, effective 11/7/97. Statutory Authority: RCW 82.32.300.
458-20-18601	Wholesale and retail cigarette vendor licenses. [Statutory Authority: RCW 82.32.300. WSR 95-07-068, § 458-20-18601, filed 3/14/95, effective 4/14/95; WSR 92-06-081, § 458-20-18601, filed 3/4/92, effective 4/4/92.] Repealed by WSR 05-02-035, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.24.235, 82.32.300, and 82.01.060(1).
458-20-188	Slot machines, pinball machines and other mechanical devices wherein an element of skill or of chance involves a pay-out to the player. [Order ET 70-3, § 458-20-188 (Rule 188), filed 5/29/70, effective 7/1/70.] Repealed by Order ET 73-1, filed 11/2/73. See chapter 218, Laws of 1973 1st ex. sess. for taxability of persons operating the machines or devices previously covered by this rule. See WAC 458-20-187.
458-20-191	Federal reservations. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-191, filed 3/15/83; Order ET 75-1, § 458-20-191, filed 5/2/75; Order ET 70-3, § 458-20-191 (Rule 191), filed 5/29/70, effective 7/1/70.] Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230. Later promulgation, see WAC 458-20-190.
458-20-193A	Sales of goods originating in Washington to persons in other states. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-193A, filed 3/15/83; Order ET 70-3, § 458-20-193A (Rule 193 Part A), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-193B	Sales of goods originating in other states to persons in Washington. [Statutory Authority: RCW 82.32.300. WSR 89-06-015 (Order 89-3), § 458-20-193B, filed 2/23/89; WSR 83-07-033 (Order ET 83-16), § 458-20-193B, filed 3/15/83; Order ET 74-1, § 458-20-193B, filed 5/7/74; Order ET 70-3, § 458-20-193B (Rule 193 Part B), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-19405	CPI-U adjustments to minimum nexus thresholds for apportionable activities. [Statutory Authority: RCW 82.04.067, 82.32.300, and 82.01.060(2). WSR 13-22-044, § 458-20-19405, filed 10/31/13, effective 12/1/13.] Repealed by WSR 15-04-004, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.32.300 and 82.01.060(2) and RCW 82.04.067, 82.04.460, and 82.04.462.
458-20-206	Use tax, fuel oil, oil products, other extracted products. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-206, filed 3/30/83; Order ET 70-3, § 458-20-206 (Rule 206), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-212	Insurance adjusters. [Order ET 70-3, § 458-20-212 (Rule 212), filed 5/29/70, effective 7/1/70.] Repealed by WSR 12-11-006, filed 5/3/12, effective 6/3/12. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-213	Oil company bulk station agents. [Order ET 70-3, § 458-20-213 (Rule 213), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-215	Auditing out-of-state business. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-215, filed 3/30/83; Order ET 70-3, § 458-20-215 (Rule 215), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-254.
458-20-219	Patronage dividends of cooperative associations, not deductible. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-219, filed 3/30/83; Order ET 70-3, § 458-20-219 (Rule 219), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300.
458-20-220	Painting, paper hanging, and sign painting. [Order ET 70-3, § 458-20-220 (Rule 220), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-170, 458-20-17001, 458-20-171 and 458-20-173.
458-20-225	Pattern makers. [Order ET 70-3, § 458-20-225 (Rule 225), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-231	Tax on internal distribution. [Statutory Authority: RCW 82.32.300. WSR 99-02-055, § 458-20-231, filed 1/5/99, effective 2/5/99; WSR 90-23-020, § 458-20-231, filed 11/14/90, effective 12/15/90; WSR 83-08-026 (Order ET 83-1), § 458-20-231, filed 3/30/83; Order ET 70-3, § 458-20-231 (Rule 231), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-09-062, filed 4/14/03, effective 5/15/03. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-232	Sales of intoxicating liquor. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-232, filed 3/30/83; Order ET 73-1, § 458-20-232, filed 11/2/73; Order ET 71-1, § 458-20-232, filed 7/22/71; Order ET 70-3, § 458-20-232 (Rule 232), filed 5/29/70, effective 7/1/70.] Repealed by WSR 96-21-142, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 82.32.300 and 34.05.354.
458-20-234	Business tax on flour millers, manufacturers of soybean or sunflower oil. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-234, filed 3/30/83; Order ET 70-3, § 458-20-234 (Rule 234), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-236	Baseball clubs and other sport organizations. [Order ET 70-3, § 458-20-236 (Rule 236), filed 5/29/70, effective 7/1/70.] Repealed by WSR 19-15-114, filed 7/23/19, effective 8/23/19. Statutory Authority: RCW 82.32.300.
458-20-237	Retail sales tax collection schedules. [Statutory Authority: RCW 82.32.300. WSR 91-05-038, § 458-20-237, filed 2/13/91, effective 3/16/91; WSR 83-09-028 (Order ET 83-2), § 458-20-237, filed 4/15/83; WSR 82-16-061 (Order ET 82-7), § 458-20-237, filed 7/30/82. Statutory Authority: RCW 82.32.300 and 82.08.060. WSR 82-06-020 (Order 82-1), § 458-20-237, filed 2/24/82. Statutory Authority: RCW 82.08.060 and 82.14.070. WSR 81-01-099 (Order 80-5), § 458-20-237, filed 12/23/80. Statutory Authority: RCW 82.08.060, 82.14.070 and 82.32.300. WSR 79-06-036 (Order ET 79-1), § 458-20-237, filed 5/17/79, effective 7/1/79; Order ET 76-2, § 458-20-237, filed 5/19/76; Order ET 72-3, § 458-20-237, filed 11/30/72; Order ET 70-3, § 458-20-237 (Rule 237), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-24002	Sales and use tax deferral—New manufacturing and research/development facilities. [Statutory Authority: RCW 82.32.300, 82.01.060(2), chapters 82.04, 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-24002, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300. WSR 88-17-047 (Order 88-5), § 458-20-24002, filed 8/16/88; WSR 87-19-007 (Order ET 87-5), § 458-20-24002, filed 9/8/87; WSR 86-14-019 (Order ET 86-13), § 458-20-24002, filed 6/24/86; WSR 85-21-013 (Order ET 85-5), § 458-20-24002, filed 10/7/85.] Repealed by WSR 10-23-057, filed 11/10/10, effective 12/11/10. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-242	Pollution control exemption and/or credits. (Rule 242) [Recodified as § 458-20-242A and 458-20-242B.]
458-20-253	Mobile homes and mobile home park fee. [Statutory Authority: RCW 82.32.300. WSR 89-21-002, § 458-20-253, filed 10/5/89, effective 11/5/89; WSR 89-01-033 (Order 88-8), § 458-20-253, filed 12/13/88.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-259	Small timber harvesters—Business and occupation tax exemption. [Statutory Authority: RCW 82.32.300. WSR 98-16-107, § 458-20-259, filed 8/5/98, effective 9/5/98; WSR 90-17-007, § 458-20-259, filed 8/3/90, effective 9/3/90.] Repealed by WSR 01-15-072, filed 7/17/01, effective 8/17/01. Statutory Authority: RCW 82.32.300.
458-20-273	Renewable energy system cost recovery. [Statutory Authority: RCW 82.32.300 and 82.01.060(2). WSR 16-13-029, § 458-20-273, filed 6/6/16, effective 7/7/16. Statutory Authority: RCW 82.32.300, 82.01.060, 82.16.110, 82.16.120, and 82.16.130. WSR 14-03-081, § 458-20-273, filed 1/15/14, effective 2/15/14. Statutory Authority: RCW 82.32.300 and 82.01.060. WSR 10-17-004, § 458-20-273, filed 8/5/10, effective 9/5/10; WSR 06-16-097, § 458-20-273, filed 7/31/06, effective 8/31/06.] Repealed by WSR 19-02-057, filed 12/27/18, effective 1/27/19. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-27702	Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses. [Statutory Authority: RCW 82.32.300, 82.32.760, and 82.01.060(2). WSR 08-14-083, § 458-20-27702, filed 6/26/08, effective 7/27/08.] Repealed by WSR 21-01-061, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 82.32.300, 82.01.060 and 2020 c 139 § 64(15).
458-20-99999	Appendix—The Buck Act. Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230.