reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-254 - Recordkeeping

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule defines the requirements for the
			 maintenance and retention of books, records, and other sources of information.
			 It also addresses these requirements where all or a part of the taxpayer's
			 books and records are received, created, maintained, or generated through
			 various computer, electronic, and/or imaging processes and systems.
The general requirements imposed on taxpayers under
				RCW
				82.32.070 are to retain and make available
				those records necessary to verify that the correct tax liability has been
				reported and paid by the taxpayer with respect to the taxes administered by the
				department of revenue (department). The records provided to the department are
				confidential and privileged and may not be disclosed by the department, except
				as provided by
				RCW
				82.32.330.
(2)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a)
"Database management system"
means a software system that controls, relates, retrieves, and provides
			 accessibility to data stored in a database.
(b)
"Electronic data
			 interchange"
or
"EDI technology"
means the
			 computer-to-computer exchange of business transactions in a standardized
			 structured electronic format.
(c)
"Hard copy"
means any documents, records, reports or other data
			 printed on paper.
(d)
"Machine-sensible record"
means a collection of related
			 information in any electronic format (e.g., database management systems, EDI
			 technology, automated data process systems, etc.). Machine-sensible records do
			 not include hard-copy records that are created or recorded on paper or stored
			 in or by an imaging system such as microfilm, microfiche, or storage-only
			 imaging systems.
(e)
"Records"
means all books, data, documents, reports, or other
			 information, including those received, created, maintained, or generated
			 through various computer, electronic, and/or imaging processes and
			 systems.
(f)
"Storage-only
			 imaging system"
means a system of computer hardware and software that
			 provides for the storage, retention and retrieval of documents originally
			 created on paper. It does not include any system, or part of a system, that
			 manipulates or processes any information or data contained on the document in
			 any manner other than to reproduce the document in hard copy or as an optical
			 image.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-256 - Trade shows, conventions and seminars

Current through Register Vol. 24-14, July 15, 2024
(1) When a trade show, convention or
			 educational seminar is sponsored and held by a nonprofit trade or nonprofit
			 professional organization for a group other than the general public, the
			 sponsoring organization may deduct from its business and occupation tax measure
			 all "attendance" or "space" charges it collects for such an event, per
			 RCW
			 82.04.4282. Nonqualifying organizations, and
			 qualifying organizations sponsoring nonqualifying events, must include
			 "attendance" and "space" charges in their tax measure for purposes of computing
			 service and other activity business and occupation tax thereon.
(2) Nonprofit organizations are taxed in the
			 same fashion as profit-making individuals or groups, with but few tax
			 exemptions. This section implements one of those exemptions. See also WAC
			 458-20-114 and
			 458-20-169.
(3) For purposes of this section, the
			 following definitions shall apply:
(a) The
			 term "nonprofit" means exempt from tax under Section 501 of the Internal
			 Revenue Code. The tax exempt status must be in effect when the trade show,
			 convention, or seminar is conducted.
(b) A "trade organization" is an entity whose
			 members are engaged "in trade", i.e., in one or more lawful commercial trades,
			 businesses, crafts, industries, or distinct productive enterprises.
(c) A "professional organization" is an
			 entity whose members are engaged in a particular lawful vocation, occupation or
			 field of activity of a specialized nature.
(d) A "trade show" is a gathering of persons
			 in trade for the purpose of exhibiting, demonstrating, and explaining services,
			 products and/or equipment.
(e) A
			 "convention" is a gathering of persons in trade or a profession for the
			 purposes of providing, publishing and exchanging information, ideas and
			 attitudes and conducting the business of the organization.
(f) A "seminar" is a gathering of persons in
			 trade or a profession for the purpose of research, study, and/or exchange of
			 specialized information, ideas and attitudes in regard to that trade or
			 profession.
(g) "Not open to the
			 general public" means that attendance is limited to members of the sponsoring
			 organization and to specific invited guests of the sponsoring
			 organization.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-257 - Tangible personal property warranties and service contracts

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the business and occupation
			 (B&O) tax, retail sales tax, and use tax reporting responsibilities of
			 persons selling or performing services covered by warranties, service
			 contracts, and mixed agreements for tangible personal property. For additional
			 information on computer software maintenance agreements see WAC
			 458-20-15502, Taxation of
			 computer software.
(2)
Examples.
This rule contains
			 examples that identify a number of facts and then state a conclusion. The
			 examples should be used only as a general guide. The tax results of other
			 situations must be determined after a review of all of the facts and
			 circumstances.
(3)
Definitions.
For the purpose
			 of this rule, the following terms will apply:
(a)
Agreement.
Unless otherwise
			 stated, "agreement" means "service contract," "warranty," or "mixed agreement"
			 as those terms are defined.
(b)
Insurance rider.
An insurance
			 rider is an attachment to an insurance policy that modifies the conditions of
			 the policy by expanding or restricting its benefits or excluding certain
			 conditions from the coverage.
(c)
Mixed agreement.
A mixed
			 agreement is an agreement that contains provisions of both warranty and service
			 contracts.
(d)
Seller.
"Seller" means every person making sales to a buyer, purchaser, or consumer,
			 whether as agent, broker, or principal.
(e)
Service contract.
A service
			 contract, sometimes referred to as a maintenance agreement or even an extended
			 warranty, provides for the repairing, cleaning, altering, or improving of
			 tangible personal property, generally for the purpose of continued satisfactory
			 operation. These services may be performed on a regular or irregular basis.
			 Even though a service contract may be referred to by some other name, it is the
			 coverage that determines whether the contract is a service contract or extended
			 warranty.
(f)
Warranty.
A warranty, sometimes referred to as a guarantee, is an
			 agreement which provides for the replacement or repair of tangible personal
			 property at no additional charge or at a reduced charge for tangible personal
			 property, labor, or both, or to compensate for the replacement or repair of
			 tangible personal property, based upon the happening of some unforeseen
			 occurrence, e.g., a component part fails and the property needs repair. Unless
			 otherwise stated, the term warranty includes both a warranty and an extended
			 warranty.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-258 - Travel agents and tour operators

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes the business and occupation
			 (B&O), and retail sales and use tax reporting responsibilities of persons
			 providing travel agent or tour operator services. A travel business may include
			 both travel agent and tour operator activities.
(a)
References to related rules.
The department of revenue (department) has adopted other rules that readers may
			 want to refer to:
(i) WAC
			 458-20-111 (Advances and
			 reimbursements);
(ii) WAC
			 458-20-183 (Amusement,
			 recreation, and physical fitness services);
(iii) WAC
			 458-20-19401 (Minimum nexus
			 thresholds for apportionable activities); and
(iv) WAC
			 458-20-19402 (Single factor
			 receipts apportionment-Generally).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources

Current through Register Vol. 24-14, July 15, 2024
RCW
				82.08.962 and
				82.12.962
				provide exemptions from the "retail sales tax" described in chapter 82.08 RCW
				and the "use tax" described in chapter 82.12 RCW paid with respect to the sale
				or use of machinery and equipment used directly in generating electricity using
				qualified renewable energy sources. This rule explains how these exemptions
				apply and is divided into three parts as follows:
PART 1: Exemptions as Applied to Qualified Solar
				Systems;
PART 2: Exemptions as Applied to Qualified Nonsolar Renewable
				Energy Systems; and
PART 3: General Provisions.
PART
			 1
Exemptions as Applied to Qualified Solar Systems
(101)
Solar systems that generate more
			 than 500 kilowatts.
(a)
Partial
			 exemptions.
RCW
			 82.08.962 and
			 82.12.962
			 provide an exemption, in the form of a remittance (refund) from the department,
			 equal to seventy-five percent of the retail sales and use taxes paid with
			 respect to the sale or use of machinery and equipment used directly in solar
			 energy systems capable of generating more than 500 kilowatts of electricity.
			 The exemption also applies to amounts paid for labor and services rendered in
			 respect to installing such machinery and equipment. The nameplate DC power
			 rating of a system, which is an industry standard, is used to determine whether
			 the solar energy system is capable of generating more than 500 kilowatts of
			 electricity. The buyer must pay the total amount of the retail sales or use
			 taxes due with the respect to the sale or use of the qualifying machinery,
			 equipment, and labor charges to install the same. The buyer may then apply to
			 the department for a refund of seventy-five percent of the state and local
			 retail sales and use taxes paid. This partial exemption is effective beginning
			 July 1, 2011, and expires January 1, 2020.
(b)
Required annual tax performance
			 report.
Beginning January 1, 2018, buyers applying for a refund must
			 complete and submit an annual tax performance report. The annual tax
			 performance report must be filed with the department by May 31st of the year
			 immediately following the year for which the refund is claimed. For more
			 information see Part 3, subsection (301)(c) of this rule.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-265 - Sales and use tax exemption-Airplane maintenance repair stations

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Introduction.
This rule
			 explains the retail sales and use tax exemption, as described in
			 RCW
			 82.08.025661 and
			 82.12.025661, for the construction
			 of airplane maintenance repair stations operated by an eligible maintenance
			 repair operator.
(b)
Other
			 rules that may apply.
Readers may also want to refer to additional rules
			 for further information, including the following:
(i) WAC
			 458-20-229 Refunds.
(ii) WAC
			 458-20-267 Annual tax performance
			 reports for certain tax preferences.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-267 - Annual tax performance reports for certain tax preferences

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Effective for tax reporting periods beginning
			 January 1, 2018, taxpayers taking certain tax preferences must file an annual
			 tax performance report with the department of revenue (department) providing
			 information about their business. This rule explains how to file a report, the
			 information that must be included in the report, due dates for filing, and
			 other filing requirements.
(a)
References to related rules.
For tax reporting periods through
			 December 31, 2017, readers may want to refer to the following rules:
(i) WAC
			 458-20-267A Annual reports for
			 certain tax preferences;
(ii) WAC
			 458-20-268 Annual surveys for
			 certain tax preferences.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-267A - Annual reports for certain tax preferences

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Effective for
			 calendar years in which a taxpayer claims a tax preference beginning January 1,
			 2018, Washington changed its annual reporting requirements. This rule addresses
			 how taxpayers taking certain tax preferences must file an annual report with
			 the department of revenue (department) providing information about their
			 business for tax periods through December 31, 2017, only. See WAC
			 458-20-267 Annual tax performance
			 reports for certain tax preferences for the proper way to report tax
			 preferences for periods beginning January 1, 2018.
(a)
Definitions.
For purposes of
			 this rule the following definitions apply:
(i)
Person.
"Person" has the meaning under
			 RCW
			 82.04.030 and also includes the state and its
			 departments and institutions.
(ii)
Tax preference.
As defined under
			 RCW
			 43.136.021, "tax preference" means:
(A) An exemption, exclusion, or deduction
			 from the base of a state tax; a credit against a state tax; a deferral of a
			 state tax; or a preferential state tax rate; and
(B) Includes only the tax preferences
			 requiring a report under
			 RCW
			 82.32.534.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-268 - Annual surveys for certain tax preferences

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Effective for
			 calendar years in which a taxpayer claims a tax preference beginning January 1,
			 2018, Washington changed its annual reporting requirements. This rule addresses
			 how taxpayers taking certain tax preferences must file an annual survey as
			 provided under
			 RCW
			 82.32.585 with the department of revenue
			 (department) providing information about their business for tax periods through
			 December 31, 2017, only. See WAC
			 458-20-267 Annual tax performance
			 reports for certain tax preferences for the proper way to report tax
			 preferences for periods beginning January 1, 2018.
(a)
Definitions.
For purposes of
			 this rule the following definitions apply:
(i)
Person.
"Person" has the meaning under
			 RCW
			 82.04.030 and also includes the state and its
			 departments and institutions.
(ii)
Tax preference.
As defined under
			 RCW
			 43.136.021, "tax preference" means:
(A) An exemption, exclusion, or deduction
			 from the base of a state tax; a credit against a state tax; a deferral of a
			 state tax; or a preferential state tax rate; and
(B) Includes only the tax preferences
			 requiring a survey under
			 RCW
			 82.32.585.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-269 - Waiver of public disclosure of certain new tax preferences

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW
			 82.32.808(7) explains that
			 the amount claimed by a taxpayer for any new tax preference is subject to
			 public disclosure, with certain limitations. Under certain circumstances, the
			 department may waive this public disclosure requirement for those new tax
			 preferences specifically provided in chapter 13, Laws of 2013 2nd sp.
			 sess.
(2)
Definitions.
(a)
"New tax preference"
means a
			 "tax preference" as defined in (b) of this subsection that initially takes
			 effect after August 1, 2013, or a tax preference in effect as of August 1,
			 2013, that is expanded or extended after August 1, 2013, even if the expanding
			 or extending amendment includes any other change to the tax
			 preference.
(b)
"Tax
			 preference"
means, with respect to any state tax administered by the
			 department (except for the Washington estate and transfer tax in chapter 83.100
			 RCW and chapter 458-57 WAC), an exemption, exclusion, or deduction from the
			 base of a state tax; a credit against a state tax; a deferral of a state tax;
			 or a preferential state tax rate.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-270 - Telephone program excise tax rates

Current through Register Vol. 24-14, July 15, 2024
RCW 82.72.020 requires the department of revenue (department)
				to collect certain telephone program excise taxes. Those taxes include the tax
				on switched access lines imposed by
				RCW
				43.20A.725 (telephone relay service-TRS) and
				80.36.430 (Washington telephone assistance program-WTAP). Pursuant to those
				statutes, the department must annually determine the rate of each respective
				tax according to the statutory formulas.
The monthly telephone program excise tax rates per switched
				access line are as follows:
Period
TRS Rate
WTAP Rate
7/1/2008 - 6/30/2009
12 cents
13 cents
7/1/2009 - 6/30/2010
11 cents
13 cents
7/1/2010 - 6/30/2011
19 cents
14 cents
7/1/2011 - 6/30/2012
19 cents
14 cents
7/1/2012 - 6/30/2013
17 cents
14 cents
Statutory Authority:
				  RCW
				  82.32.300,
				  82.01.060(2),
				  43.20A.725, and
				  80.36.430. WSR 12-14-039, §
				  458-20-270, filed 6/27/12, effective 7/28/12; WSR 11-13-110, § 458-20-270,
				  filed 6/21/11, effective 7/22/11; WSR 10-14-032, § 458-20-270, filed
				  6/28/10, effective 7/29/10; WSR 09-14-037, § 458-20-270, filed 6/24/09,
				  effective 7/25/09; WSR 08-16-054, § 458-20-270, filed 7/30/08, effective
				  8/30/08; WSR 07-17-110, § 458-20-270, filed 8/17/07, effective 9/17/07;
				  WSR 06-16-137, § 458-20-270, filed 8/2/06, effective 9/2/06; WSR
				  05-18-017, § 458-20-270, filed 8/26/05, effective
				  9/26/05.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes the tire fee imposed under
			 RCW
			 70A.205.405 and the studded tire fee imposed
			 under RCW
			 46.37.427. This rule also describes how
			 business and occupation (B&O), sales, and use taxes apply to tire fees,
			 battery core charges and core deposits or credits, including the exemptions
			 described in
			 RCW
			 82.08.036 and
			 82.12.038.
(a)
Other rules that may be
			 relevant.
Readers may want to refer to other rules for additional
			 information, including those in the following list:
(i) WAC
			 458-20-228 Returns, payments,
			 penalties, extensions, interest, stays of collection.
(ii) WAC
			 458-20-278 Returned goods,
			 defective goods-Motor vehicle lemon law.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-273 - Renewable energy system cost recovery (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Reviser's note:
The typographical error in the
				  above section occurred in the copy filed by the agency and appears in the
				  Register pursuant to the requirements of
				  RCW
				  34.08.040.
Statutory Authority:
				  RCW
				  82.32.300 and
				  82.01.060. 10-17-004, §
				  458-20-273, filed 8/5/10, effective 9/5/10; 06-16-097, § 458-20-273, filed
				  7/31/06, effective 8/31/06.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-277 - Certified service provider - Compensation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction
(a) Washington has entered into the
			 streamlined sales and use tax agreement (SSUTA) pursuant to
			 RCW
			 82.58.030. Washington became an associate
			 member state on July 1, 2007, and was granted full membership status as of July
			 1, 2008.
(b) This rule explains the
			 monetary allowances for certified service providers (CSPs) with respect to
			 CSP-compensated sellers (also referred to as "model 1 sellers"). See
			 RCW
			 82.32.020,
			 82.32.715,
			 and
			 82.58.080.
			 The rule also lists rights and responsibilities applicable to these CSPs when
			 collecting and remitting retail sales and use taxes in Washington.
(c) This rule is effective for periods
			 beginning January 1, 2021, and is guided by the terms specified in the CSP
			 contract approved by the streamlined sales tax governing board as of August 31,
			 2020, to be effective January 1, 2021, (CSP contract). The CSP contract is the
			 agreement executed between each CSP and the streamlined sales tax governing
			 board under which CSPs perform services in SSUTA associate and member states.
			 To the extent there is a conflict between
			 RCW
			 82.32.715 and the CSP contract,
			 RCW
			 82.32.715 controls.
(d) For periods prior to January 1, 2021,
			 refer to terms of the applicable CSP contract in effect for such prior
			 period.
(e) For more information
			 concerning SSUTA visit the SSUTA website located at:
http://www.streamlinedsalestax.org
.
			 The SSUTA website may include a list of the current member and associate
			 states, information concerning the CSP contract, CSP certification, and a list
			 of current CSPs, and other information referenced in this rule. The SSUTA
			 website is not maintained by Washington or the department of revenue
			 (department) and may contain recommendations or provisions that require a
			 change to Washington law prior to becoming effective in
			 Washington.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-27701 - Model 2 volunteer sellers - Compensation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
As a
			 requirement of membership in the Streamlined Sales and Use Tax Agreement
			 (SSUTA), Washington has agreed to provide compensation to model 2 volunteer
			 sellers collecting and remitting retail sales and use taxes in Washington. For
			 more information concerning the SSUTA, visit streamlinedsalestax.org. This rule
			 explains who qualifies as a model 2 volunteer seller and the compensation
			 available to such sellers as authorized under
			 RCW
			 82.32.715.
The web site referenced in this rule is not maintained by
				Washington or the department of revenue (department). This referenced web site
				may contain recommendations that require a change to Washington law before
				becoming effective in Washington. The web site is current as of the date of
				adoption of this rule, but may change in future periods by action of the owner
				of the web site without notice.
(2)
Model 2 volunteer sellers.
This subsection discusses the qualifications for status as a model 2 seller and
			 a model 2 volunteer seller. Only those model 2 sellers qualifying as model 2
			 volunteer sellers are eligible to receive compensation for remitting sales and
			 use taxes to Washington under subsection (3) of this rule. A taxpayer that
			 qualifies as a model 2 volunteer seller under this subsection will be referred
			 to as a "qualified seller."
(a)
What is
			 a model 2 seller?
You will qualify as a model 2 seller if you meet all
			 of the following conditions:
(i) You use a
			 certified automated system to perform part of your sales and use tax functions.
			 (See (f) of this subsection for a definition of certified automated system);
			 and
(ii) You retain the
			 responsibility for remitting your sales and use taxes to Washington.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-27702 - Taxpayer relief - Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
				  RCW
				  82.32.300,
				  82.32.760, and
				  82.01.060(2).
				  08-14-083, § 458-20-27702, filed 6/26/08, effective
				  7/27/08.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-278 - Returned goods, defective goods-Motor vehicle lemon law

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains how sellers should report
			 business and occupation (B&O) tax and retail sales tax when goods are
			 returned and refunds or credits are granted.
(a)
Contract of sale.
Generally,
			 when a contract of sale is made subject to cancellation at the option of one of
			 the parties or to revision in the event the goods sold are defective, the gross
			 proceeds actually derived from the contract and the selling price are
			 determined by the transaction as finally completed.
(b)
Examples.
The examples in
			 this rule identify a number of facts and then state a conclusion. These
			 examples should be used only as a general guide. The tax results of other
			 situations must be determined after a review of all facts and
			 circumstances.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about the requirements for
				retail sales and use tax exemptions for clean alternative fuel vehicles that
				were in effect from January 1, 2009, through July 1, 2015. For information on
				available exemptions after July 1, 2015, refer to
				RCW
				82.08.809,
				82.08.9999,
				or dor.wa. gov.
(2)
Exemption periods.
The exemption periods provided for clean
			 alternative fuel vehicles and high gas mileage vehicles differ.
(a)
Clean alternative fuel
			 vehicles.
(i)
New
			 vehicles.
The exemptions provided for new passenger cars, light duty
			 trucks, and medium duty passenger vehicles that are exclusively powered by a
			 clean alternative fuel apply to purchases made from January 1, 2009, through
			 July 1, 2015.
(ii)
Used
			 vehicles.
The exemptions provided for qualifying used passenger cars,
			 light duty trucks, and medium duty passenger vehicles, which were modified
			 after their initial purchase, with an EPA certified conversion to be
			 exclusively powered by a clean alternative fuel apply to purchases made from
			 July 12, 2010, through July 1, 2015.
(iii)
Use of previously exempt vehicles
			 on or after July 1, 2015.
Use tax does not apply to the use, on or after
			 July 1, 2015, of a vehicle if:
* The person used the vehicle in this state before July 1,
				2015; and
* The use prior to July 1, 2015, was exempt from use tax as
				described in (a)(i) or (ii) of this subsection.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Introduction.
This rule provides information about the retail
			 sales and use tax exemption (exemption) in RCW  82.08.9999 and 82.12.9999 for
			 the purchase, lease, or use of clean alternative fuel vehicles and certain
			 plug-in hybrid vehicles.
(b)
Other rules that may apply.
Readers may want to refer to other
			 rules for additional information, including the following:
(i) WAC 458-20-108 Selling price-Credit card
			 service fees, foreign currency, discounts, patronage dividends.
(ii) WAC 458-20-178 Use tax and the use of
			 tangible personal property.
(iii)
			 WAC 458-20-247 Trade-ins, selling price, sellers' tax measures.
(iv) WAC 458-20-257 Tangible personal
			 property warranties and service contracts.
(c)
Examples.
This rule includes
			 examples that identify certain facts and then state a conclusion. These
			 examples should only be used as a general guide. The tax results of other
			 situations must be determined after a review of all the facts and
			 circumstances.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-28001 - Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a)

Current through Register Vol. 24-14, July 15, 2024
(1)
Preface.
This rule includes a number of examples that identify a
				set of facts and then state a conclusion. The examples should be used only as a
				general guide. The department will evaluate each case on its particular facts
				and circumstances and apply both this rule and other statutory and common law
				authority. An example that concludes an arrangement or transaction is not
				unfair tax avoidance under this rule does not mean that the arrangement or
				transaction is approved by the department under other authority.
The tax consequences of all situations must be determined
				  after a review of all facts and circumstances. Additionally, each fact pattern
				  in each example is self-contained (e.g., "stands on its own") unless otherwise
				  indicated by reference to another example. Examples concluding that sales tax
				  applies to the transaction assume that no exclusions or exemptions apply, and
				  the sale is sourced to Washington.
(2)
Required elements.
(a)A construction joint venture or similar
				arrangement is a potential tax avoidance arrangement or transaction when it:
(i) Provides substantially guaranteed
				payments to the construction contractor for construction services
				rendered;
(ii) Does not provide the
				construction contractor with the right to share substantial profits in the
				venture; and
(iii) Does not require
				the construction contractor to bear significant risks of loss in the venture.
The construction joint venture is considered a sale of
				  construction services and potential tax avoidance if (a)(i) through (iii) of
				  this subsection elements exist and the arrangement is also determined to be
				  unfair tax avoidance under WAC
				  458-20-280(3).
				  If none of these elements exist, then it is not potential tax avoidance and
				  cannot be unfair tax avoidance.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-28002 - Disguised income arrangements described in RCW 82.32.655 (3)(b)

Current through Register Vol. 24-14, July 15, 2024
(1)
Preface.
This rule includes a number of examples that identify a
				set of facts and then state a conclusion. The examples should be used only as a
				general guide. The department will evaluate each case on its particular facts
				and circumstances and apply both this rule and other statutory and common law
				authority. An example that concludes an arrangement or transaction is not
				unfair tax avoidance under this rule does not mean that the arrangement or
				transaction is approved by the department under other authority.
The tax consequences of all situations must be determined
				  after a review of all facts and circumstances. Additionally, each fact pattern
				  in each example is self-contained (e.g., "stands on its own") unless otherwise
				  indicated by reference to another example. Examples concluding that sales tax
				  applies to the transaction assume that no exclusions or exemptions apply, and
				  the sale is sourced to Washington.
(2)
Redirecting income as a potential
				tax avoidance arrangement or transaction.
(a)
Required elements.
An
				arrangement that moves income is a potential tax avoidance arrangement or
				transaction only when all of the following elements are met:
(i) The business activities of the taxpayer
				or a person related to the taxpayer are of the type taxable in Washington and
				are integral to providing the property or services; and
(ii) The arrangement or transaction functions
				to move income to a person that is not taxable in Washington on that income;
				and
(iii) Income is received by a
				participant in the arrangement as consideration for property or services and
				that income is from a person not affiliated with the taxpayer.
Administrative services will not be considered integral to
				  providing property or other services for purposes of this subsection.
The arrangement or transaction is unfair tax avoidance only
				  if it meets all three of these elements and is also determined to be unfair tax
				  avoidance under WAC
				  458-20-280(3).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-28003 - Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c)

Current through Register Vol. 24-14, July 15, 2024
(1) This rule
				includes a number of examples that identify a set of facts and then state a
				conclusion. The examples should be used only as a general guide. The department
				will evaluate each case on its particular facts and circumstances and apply
				both this rule and other statutory and common law authority. An example that
				concludes an arrangement or transaction is not unfair tax avoidance under this
				rule does not mean that the arrangement or transaction is approved by the
				department under other authority.
The tax consequences of all situations must be determined
				  after a review of all facts and circumstances. Additionally, each fact pattern
				  in each example is self-contained (e.g., "stands on its own") unless otherwise
				  indicated by reference to another example. Examples concluding that sales tax
				  applies to the transaction assume that no exclusions or exemptions apply, and
				  the sale is sourced to Washington.
(2)
Property ownership by a controlled
				entity as a potential tax avoidance arrangement.
(a)
Required elements.
All three
				of the following elements must be met for property ownership by a controlled
				entity to be considered a potential tax avoidance arrangement:
(i) The taxpayer engages in a transaction in
				which the taxpayer, or a person(s) acting in concert with the taxpayer, vests
				title or any other ownership interest of tangible personal property in an
				entity;
(ii) The taxpayer exercises
				control over the entity in such a manner that the taxpayer effectively controls
				the tangible personal property; and
(iii) The tangible personal property is used
				by the taxpayer in Washington without payment of Washington retail sales tax or
				use tax on its full value.
The arrangement or transaction is unfair tax avoidance only
				  if it meets all three of the elements in (a)(i) through (iii) of this
				  subsection and is also determined to be unfair tax avoidance under WAC
				  458-20-280(3).
				  If the arrangement or transaction is determined to be unfair tax avoidance, the
				  department will determine and assess tax according to the actual substance of
				  the arrangement or transaction which is presumed to be direct acquisition,
				  ownership and use of the tangible personal property by the
				  taxpayer.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-281 - Petroleum product tax

Current through Register Vol. 24-14, July 15, 2024
(1)
				Introduction. Under chapter 82.23A RCW (hereinafter referred to as the "law"),
				a petroleum product tax is imposed upon the wholesale value of petroleum
				products in this state with specific credits and exemptions provided. The tax
				is an excise tax upon the privilege of first possessing petroleum products in
				this state. The tax is administered by the department of revenue.
(a) Chapter 82.23A RCW is administered
				exclusively under this rule. The application of the petroleum product tax with
				the exceptions noted below, is the same as the application of the hazardous
				substance tax explained in WAC 458-20-252 (1)(c).
(b) The petroleum product tax is imposed upon
				any possession of petroleum products in this state by any person who is not
				expressly exempt of the tax. However, it is the intent of the law that the
				economic burden of the tax should fall only upon the first such possession in
				this state just like the hazardous substance tax.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-282 - Marketplace tax collection and reporting

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
				explains the reporting responsibilities of a marketplace facilitator required
				to collect sales and use tax on behalf of marketplace sellers making retail
				sales through the facilitator's marketplace. See Substitute Senate Bill 5581
				(2019). This rule presumes the marketplace facilitator has substantial nexus
				with Washington to incur a sales or use tax collection obligation.
(2)
Other rules.
In addition to
				this rule, readers may want to refer to the following rules for additional
				information:
* WAC
				  458-20-103
				  Gift certificates-Sale deemed to occur and retail sales tax collected at time
				  of redemption.
* WAC
				  458-20-108
				  Selling price-Credit card service fees, foreign currency, discounts, patronage
				  dividends.
* WAC
				  458-20-145
				  Local sales and use tax.
* WAC
				  458-20-193
				  Interstate sales of tangible personal property.
* WAC
				  458-20-193C
				  Imports and exports-Sales of goods from or to persons in foreign
				  countries.
* WAC
				  458-20-221
				  Collection of use tax by retailers and selling agents.
(3)
Rule examples.
This rule
				includes examples that identify a set of facts and then state a conclusion.
				These examples are only a general guide. The department will evaluate each case
				on its particular facts and circumstances.
(4)
Organization of rule.
This
				rule is divided into six parts:
* Part I - Definitions.
* Part II - Defining a Marketplace Facilitator.
* Part III - Tax Collection Responsibilities.
* Part IV - Liability Relief.
* Part V - Providing Sales Information to Marketplace
				  Sellers.
* Part VI - Marketplace Audits.
Part I - Definitions
The definitions in this part are provided in
				  RCW
				  82.08.010 and apply throughout this rule
				  unless the context clearly requires otherwise.
(101)
(a)
				"Affiliated person" means a person that, with respect to another person:
(i) Has an ownership interest of more than
				five percent, whether direct or indirect, in the other person; or
(ii) Is related to the other person because a
				third person, or group of third persons who are affiliated persons with respect
				to each other, holds an ownership interest of more than five percent, whether
				direct or indirect, in the related persons.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-290 - Workforce education investment surcharge-Select advanced computing businesses

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about the taxability
				of and surcharge for select advanced computing businesses as described in
				RCW
				82.04.299.
(2)
Examples.
This rule includes
				examples that identify a number of facts and then state a conclusion. These
				examples should only be used as a general guide. The tax results of other
				situations must be determined after a review of all the facts and
				circumstances.
(3)
Definitions.
The following definitions apply throughout this rule:
(a)
"Advanced computing"
means
				designing or developing computer software or computer hardware, whether
				directly or contracting with another person, including:
(i) Modifications to computer software or
				computer hardware;
(ii) Cloud
				computing services; or
(iii)
				Operating as a marketplace facilitator as defined by
				RCW
				82.08.0531, an online search engine, or an
				online social networking platform.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › GENERAL RULE: TAX AVOIDANCE › Section 458-20-301 - Capital gains excise tax-Definitions, deductions, exemptions, and allocation of gains and losses

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Beginning January 1, 2022, Washington law imposes an excise tax on individuals who sell or exchange long-term capital assets. See chapter 82.87 RCW (capital gains excise tax). This rule provides interpretive guidance related to the tax, including definitions of terms and explanations regarding the treatment of specific transactions. This rule contains examples that identify a number of facts, and then it states a conclusion. The examples are provided only as a general guide. The tax results of other situations must be determined after a review of all the facts and circumstances.
(2)
Definitions and terms, and related information.
(a)
Adjusted capital gain.
Adjusted capital gain means federal net long-term capital gain:
(i) Plus, any amount of long-term capital loss from a sale or exchange that is exempt from the capital gains excise tax, to the extent such loss was included in calculating federal net long-term capital gain;
(ii) Plus, any amount of long-term capital loss from a sale or exchange that is not allocated to Washington under RCW  82.87.100, to the extent such loss was included in calculating federal net long-term capital gain;
(iii) Plus, any amount of loss carryforward from a sale or exchange that is not allocated to Washington under RCW  82.87.100, to the extent such loss was included in calculating federal net long-term capital gain;
(iv) Less, any amount of long-term capital gain from a sale or exchange that is not allocated to Washington under RCW  82.87.100, to the extent such gain was included in calculating federal net long-term capital gain;
(v) Less, any amount of long-term capital gain from a sale or exchange that is exempt under chapter 82.87 RCW, to the extent such gain was included in calculating federal net long-term capital gain. See RCW  82.87.020; and
(vi) Plus, any amount of capital loss carryforward from a sale or exchange that occurred before January 1, 2022, to the extent such loss was included in calculating federal net long-term capital gain, and less any long-term capital gain from an installment sale that occurred before January 1, 2022, to the extent such gain was included in calculating federal net long-term capital gain. See subsection (3)(a) of this rule for additional information regarding the two adjustments described in this paragraph.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-28 - Taxation of financial businesses by cities or towns › Section 458-28-010 - Scope of rule

Current through Register Vol. 24-14, July 15, 2024
Chapter 134, Laws of 1972 ex. sess., authorizes cities and
				towns to impose a license fee or tax on financial institutions. Financial
				institutions having business locations in cities and towns which levy a tax
				upon gross income or gross receipts for the privilege of engaging in business
				shall divide their gross income for purposes of computing income earned in the
				cities, towns or unincorporated areas in which such places of business are
				located in accordance with these rules.
Order ET 72-1, § 458-28-010, filed
				  9/29/72.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-28 - Taxation of financial businesses by cities or towns › Section 458-28-020 - Gross income defined

Current through Register Vol. 24-14, July 15, 2024
"Gross income of the business" means the value proceeding or
				accruing by reason of the transaction of the business engaged in and includes
				gross proceeds of sales, compensation for the rendition of services, gains
				realized from trading in stocks, bonds, or other evidences of indebtedness,
				interest, discount, rents, royalties, fees, commissions, dividends, and other
				emoluments however designated, all without any deduction on account of the cost
				of tangible property sold, the cost of materials used, labor costs, interest,
				discount, delivery costs, taxes, or any other expense whatsoever paid or
				accrued and without any deduction on account of losses.
Other examples of gross income are receipts from carrying
				charges, service charges, credit cards, safety deposit box rentals, bookkeeping
				or data processing, overdraft fees, flooring fees, and penalty
				fees.
Order ET 72-1, § 458-28-020, filed
				  9/29/72.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-28 - Taxation of financial businesses by cities or towns › Section 458-28-030 - Deductions

Current through Register Vol. 24-14, July 15, 2024
In arriving at income taxable to a city or town from activities
				of a place of business located therein, financial institutions may deduct from
				gross income:
(1) Dividends received
			 by a parent from a subsidiary corporation.
(2) Interest received on investments or loans
			 primarily secured by first mortgages or trust deeds on nontransient residential
			 properties.
(3) Interest received
			 on obligations of the state of Washington, its political subdivisions, and
			 municipal corporations. A deduction may also be taken for interest received on
			 direct obligations of the federal government, but not for interest attributable
			 to loans or other financial obligations on which the federal government is
			 merely a guarantor or insurer.
(4)
			 Gross proceeds from the sale or rental of real estate.
Order ET 72-1, § 458-28-030, filed
				  9/29/72.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-28 - Taxation of financial businesses by cities or towns › Section 458-28-040 - Branch locations, division of income

Current through Register Vol. 24-14, July 15, 2024
Financial institutions having more than one place of business
				shall divide total taxable gross income so as to attribute taxable income to
				each location in the ratio of total interest earned (whether taxable or not) on
				loans originated at each location during the period covered by the tax return.
				The location at which a loan is originated is the place of business of the
				financial institution at which the customer deals with the financial
				institution to obtain the loan. Financial institutions having time or demand
				deposits may compute the ratio of total deposits at each location as a basis
				for approximating gross income of each location, provided the financial
				institution can demonstrate that the taxable income so computed will not differ
				by more than $10,000 in any one calendar year as to any one business location
				from the amount computed using the ratio of interest earned on loans originated
				at each location.
Order ET 72-1, § 458-28-040, filed
				  9/29/72.