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Washington Administrative Code (WAC)

Chapter 20

Wash. Admin. Code ch. 458-20

Excise Tax Rules

REVENUE, DEPARTMENT OF

458-20-100Informal administrative reviews 458-20-10001Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation 458-20-10002Adjudicative 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 458-20-10003Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits 458-20-10004Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities 458-20-10005Written determinations as precedents—Criteria for publication 458-20-101Tax registration and tax reporting 458-20-102Reseller permits 458-20-10201Application process and eligibility requirements for reseller permits 458-20-10202Brief adjudicative proceedings for matters related to reseller permits 458-20-102AResale certificates 458-20-103Gift certificates—Sale deemed to occur and retail sales tax collected at time of redemption 458-20-104Small business tax relief based on income of business 458-20-105Employees distinguished from persons engaging in and operating a business 458-20-106Casual or isolated sales—Business reorganizations 458-20-107Requirement to separately state sales tax—Advertised prices including sales tax 458-20-108Selling price—Credit card service fees, foreign currency, discounts, patronage dividends 458-20-109Finance charges, carrying charges, interest, penalties 458-20-110Delivery charges 458-20-111Advances and reimbursements 458-20-112Value of products 458-20-113Ingredients or components, chemicals used in processing new articles for sale 458-20-115Sales of packing materials and containers 458-20-116Sales and/or use of labels, name plates, tags, premiums, and advertising material 458-20-117Sales and/or use of dunnage 458-20-118Sale or rental of real estate, license to use real estate 458-20-119Sales by caterers and food service contractors 458-20-120Sales of ice 458-20-121Sales of heat or steam—Including production by cogeneration 458-20-124Restaurants, cocktail bars, taverns and similar businesses 458-20-12401Special stadium sales and use tax 458-20-126Sales of motor vehicle fuel, special fuel, and nonpolluting fuel 458-20-127Sales of newspapers, magazines and periodicals 458-20-128Real estate brokers and salesmen 458-20-129Gasoline service stations 458-20-131Gambling activities 458-20-132Automobile dealers/demonstrator and executive vehicles 458-20-133Frozen food lockers 458-20-134Commercial or industrial use 458-20-135Extracting natural products 458-20-13501Timber harvest operations 458-20-136Manufacturing, processing for hire, fabricating 458-20-13601Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment 458-20-138Personal services rendered to others 458-20-139Trade shops—Printing plate makers, typesetters, and trade binderies 458-20-140Photofinishers and photographers 458-20-141Duplicating activities and mailing bureaus 458-20-142Photographic equipment and supplies 458-20-143Printers and publishers of newspapers, magazines, and periodicals 458-20-144Printing industry 458-20-145Sourcing retail sales for business and occupation tax and state and local retail sales tax—Sourcing of use tax for purchasers 458-20-146National and state banks, mutual savings banks, savings and loan associations and other financial institutions 458-20-14601Financial institutions—Income apportionment 458-20-148Barber and beauty shops 458-20-150Optometrists, ophthalmologists, and opticians 458-20-151Dentists, audiologists, and other health care providers—Dental laboratories and dental technicians 458-20-153Funeral establishments 458-20-154Cemeteries, crematories, columbaria 458-20-15501Taxation of computer systems and hardware 458-20-15502Taxation of computer software 458-20-15503Digital products 458-20-156Abstract, title insurance and escrow businesses 458-20-158Florists and nurserymen 458-20-159Consignees, bailees, factors, agents and auctioneers 458-20-160Agricultural commission agents 458-20-162Stockbrokers and security houses 458-20-163Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool 458-20-164Insurance producers, adjusters—Title insurance agents—Surplus line brokers 458-20-165Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services 458-20-166Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses 458-20-167Educational institutions, school districts, student organizations, and private schools 458-20-168Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities 458-20-169Nonprofit organizations 458-20-170Constructing and repairing of new or existing buildings or other structures upon real property 458-20-17001Government contracting—Construction, installations, or improvements to government real property 458-20-171Building, 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 458-20-172Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services 458-20-173Installing, cleaning, repairing or otherwise altering or improving personal property of consumers 458-20-174Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce 458-20-17401Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce 458-20-175Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce 458-20-176Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel 458-20-177Sales of motor vehicles, campers, and trailers to nonresident consumers 458-20-178Use tax and the use of tangible personal property 458-20-17802Collection of use tax by county auditors and department of licensing—Measure of tax 458-20-17803Use tax on promotional material 458-20-179Public utility tax 458-20-17902Brokered natural gas—Use tax 458-20-180Motor carriers 458-20-181Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington 458-20-182Warehouse and other storage businesses 458-20-18201Warehouse and grain elevators and distribution centers exemption—Remittance 458-20-183Recreational services and activities 458-20-185Tax on tobacco products 458-20-186Tax on cigarettes 458-20-187Tax responsibility of vending machine owners and operators 458-20-18801Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment 458-20-189Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts 458-20-190Sales to and by the United States and certain entities created by the United States—Doing business on federal reservations—Sales to foreign governments 458-20-192Indians—Indian country 458-20-193Interstate sales of tangible personal property 458-20-19301Multiple activities tax credits 458-20-193CImports and exports—Sales of goods from or to persons in foreign countries 458-20-193DTransportation, communication, public utility activities, or other services in interstate or foreign commerce 458-20-194Doing business inside and outside the state 458-20-19401Minimum nexus thresholds for apportionable activities and selling activities 458-20-19402Single factor receipts apportionment—Generally 458-20-19403Apportionable royalty receipts attribution 458-20-19404Financial institutions—Income apportionment 458-20-19404AFinancial institutions—Income apportionment 458-20-195Taxes, deductibility 458-20-196Bad debts 458-20-197When tax liability arises 458-20-198Installment sales, method of reporting 458-20-199Accounting methods 458-20-200Leased departments 458-20-201Interdepartmental charges 458-20-202Pool purchases 458-20-203Corporations, Massachusetts trusts 458-20-204Outdoor advertising and advertising display services 458-20-205Sales of utility services by building companies 458-20-207Legal, arbitration, and mediation services 458-20-208Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales 458-20-209Farming for hire and horticultural services performed for farmers 458-20-210Sales of tangible personal property for farming—Sales of agricultural products by farmers 458-20-211Leases or rentals of tangible personal property, bailments 458-20-214Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce 458-20-216Successors, quitting business 458-20-217Lien for taxes 458-20-21701Enhanced collection tools 458-20-218Advertising agencies 458-20-221Collection of use tax by retailers and selling agents 458-20-222Veterinarians 458-20-223Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee 458-20-224Service and other business activities 458-20-226Landscape and horticultural services 458-20-227Subscriber television services 458-20-228Returns, payments, penalties, extensions, interest, stays of collection 458-20-22801Tax reporting frequency 458-20-22802Electronic filing and payment 458-20-229Refunds 458-20-230Statutory limitations on assessments 458-20-233Tax liability of medical and hospital service bureaus and associations and similar health care organizations 458-20-235Effect of rate changes on prior contracts and sales agreements 458-20-238Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents 458-20-23801Watercraft excise tax—Watercraft depreciation schedule 458-20-239Sales to nonresidents of farm machinery or implements, and related services 458-20-240Manufacturer's new employee tax credits—Applications filed after June 30, 2010 458-20-24001Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010 458-20-24001ASales and use tax deferral—Manufacturing and research/development activities in rural counties—Applications filed prior to July 1, 2010 458-20-24003Tax incentives for high technology businesses 458-20-240AManufacturer's new employee tax credits—Applications filed prior to July 1, 2010 458-20-241Radio and television broadcasting 458-20-242APollution 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 458-20-242BPollution 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 458-20-243Litter tax 458-20-244Food and food ingredients 458-20-245Taxation of competitive telephone service, telecommunications service, and ancillary service 458-20-246Sales to or through a direct seller's representative 458-20-247Trade-ins, selling price, sellers' tax measures 458-20-248Sales of precious metal bullion and monetized bullion 458-20-249Artistic or cultural organizations 458-20-250Solid waste collection tax 458-20-251Sewerage collection and other related activities 458-20-252Hazardous substance tax 458-20-254Recordkeeping 458-20-255Carbonated beverage syrup tax 458-20-256Trade shows, conventions and seminars 458-20-257Tangible personal property warranties and service contracts 458-20-258Travel agents and tour operators 458-20-260Oil spill response and administration tax 458-20-261Commute trip reduction incentives 458-20-262Retail sales and use tax exemptions for farmworker housing 458-20-263Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources 458-20-264National Uniform Tobacco Settlement 458-20-265Sales and use tax exemption—Airplane maintenance repair stations 458-20-267Annual tax performance reports for certain tax preferences 458-20-267AAnnual reports for certain tax preferences 458-20-268Annual surveys for certain tax preferences 458-20-269Waiver of public disclosure of certain new tax preferences 458-20-270Telephone program excise tax rates 458-20-272Tire fee—Studded tire fee—Core deposits or credits 458-20-274Staffing services 458-20-277Certified service provider—Compensation 458-20-27701Model 2 volunteer sellers—Compensation 458-20-278Returned goods, defective goods—Motor vehicle lemon law 458-20-279Clean alternative fuel vehicles and high gas mileage vehicles 458-20-27901Clean alternative fuel vehicles and plug-in hybrid vehicles 458-20-280Introduction 458-20-28001Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a)458-20-28002Disguised income arrangements described in RCW 82.32.655 (3)(b)458-20-28003Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c)458-20-281Petroleum product tax 458-20-282Marketplace tax collection and reporting 458-20-285Working families tax credit 458-20-290Workforce education investment surcharge—Select advanced computing businesses 458-20-300Capital gains excise tax—Overview and administration 458-20-301Capital gains excise tax—Definitions, deductions, exemptions, and allocation of gains and losses 458-20-305Sales and use tax deferral—Conversion of underutilized commercial property into affordable housing