WAC 296-17A-6603:

296-17A-6602 << 296-17A-6603 >> 296-17A-6604

PDFWAC 296-17A-6603

Classification 6603.

6603-00 Auction sales: Industrial or commercial equipment or machinery

Applies to:

Businesses selling industrial or commercial plant equipment or machinery at auctions held at the auctioneer's permanent location, the client's place of business, or performed online via the internet.

Equipment or machinery sold at auctions include, but are not limited to:

• Asphalt pavers;

• Backhoes;

• Booms;

• Bulldozers;

• Conveyors;

• Cranes;

• Dump trucks;

• Farm implements;

• Forklifts;

• Lifts;

• Logging equipment;

• Stone crushers;

• Tractors;

• Trailers.

Work activities include, but are not limited to:

• Picking up merchandise from clients;

• Advertising;

• Estimating values;

• Preparing catalog listings of items for auction;

• Numbering and tagging items into lots;

• Ensuring that there is a title for the goods;

• Preparing the auction site;

• Demonstrating equipment at preauction inspections;

• Conducting the auction;

• Receiving payment from buyers;

• Paying the consignor.

This classification includes clerical office and outside sales personnel, snack bars, concession stands, and lunch counters when operated by employees of the auction company.

Exclusions:

Equipment or machinery dealers are classified in the applicable classification.

6603-01 Auction or estate sales: Antiques or general household furnishings

Applies to:

Businesses selling collectibles and antiques or general household furnishings at auction or estate sales held at the auctioneer's permanent location, the client's location, or performed online via the internet.

Items sold at auction or estate sales include, but are not limited to:

• Books;

• Clothing;

• Dishes;

• Furniture;

• Lawn and garden furniture;

• Musical instruments;

• Ornaments;

• Pictures;

• Tools and equipment;

• Vases.

Work activities include, but are not limited to:

• Picking up merchandise from clients;

• Opening boxes with razor blades and knives;

• Moving merchandise with the use of hand carts;

• Advertising;

• Estimating values;

• Preparing catalog listings of items for auction;

• Numbering and tagging items into lots;

• Ensuring that there is a title for the goods;

• Preparing the auction site;

• Conducting the auction;

• Receiving payment from buyers;

• Paying the consignor.

This classification includes clerical office and outside sales personnel, snack bars, concession stands, and lunch counters when operated by employees of the auction company.

Exclusions:

Antique variety stores are classified in 6309.

6603-02 Auction sales: Specialty merchandise, N.O.C.

Applies to:

Businesses selling specialty merchandise at auctions held at the auctioneer's permanent location, the client's place of business, or performed online via the internet.

Depending on the value of items, these types of auctions may operate on a wholesale only basis, or for dealers or qualified buyers only.

Specialty merchandise sold at auction include, but is not limited to:

• Cars and trucks;

• Collectibles;

• Fine art;

• Furs.

Work activities include, but are not limited to:

• Picking up merchandise from clients;

• Opening boxes with razor blades and knives;

• Moving merchandise with the use of hand carts;

• Advertising;

• Preparing catalog listings of items for auction;

• Ensuring that there is a title for the goods;

• Numbering and tagging items into lots;

• Estimating values;

• Preparing the auction site;

• Conducting the auction;

• Receiving payment from buyers;

• Paying the consignor.

This classification includes clerical office and outside sales personnel, snack bars, concession stands, and lunch counters when operated by employees of the auction company.

Exclusions:

• Livestock auctions are classified in 4304.

• Stores or dealers are classified in the applicable classification.

[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 25-23-070, s 296-17A-6603, filed 11/18/25, effective 1/1/26; WSR 19-11-109, § 296-17A-6603, filed 5/21/19, effective 7/1/19. Statutory Authority: RCW 51.16.035, 51.16.100, 2008 c 70, and Title 51 RCW. WSR 08-15-132, § 296-17A-6603, filed 7/22/08, effective 10/1/08. WSR 07-01-014, recodified as § 296-17A-6603, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-725, filed 8/28/98, effective 10/1/98; WSR 85-24-032 (Order 85-33), § 296-17-725, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-725, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-725, filed 11/30/83, effective 1/1/84; Order 73-22, § 296-17-725, filed 11/9/73, effective 1/1/74.]