Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-160 - Agricultural commission agents

Current through Register Vol. 24-14, July 15, 2024
Any person whose business consists in selling agricultural
				products both as a dealer and upon a commission-consignment basis is presumed
				to be conducting business as a seller of tangible personal property either at
				wholesale or at retail, unless such person segregates upon his books and
				records between sales of products purchased and sold as a dealer and those
				handled strictly upon a commission basis.
Business and Occupation Tax
Retailing.
Dealers are taxable under the retailing
				classification upon gross proceeds derived from retail sales. Persons selling
				upon a commission-consignment basis who do not segregate upon their books and
				records between sales made as a dealer and those handled upon a commission
				basis are taxable as sellers upon gross proceeds of all sales.
Wholesaling.
Dealers are taxable under the
				wholesaling classification upon gross proceeds derived from wholesale sales.
				Persons selling upon a commission-consignment basis who do not segregate upon
				their books and records between wholesale sales made as a dealer and those
				handled on a commission basis are taxable as sellers upon gross proceeds of all
				sales.
Service and other business activities.
A person
				may be classified as engaging in service and other business activities with
				respect to bona fide commission-consignment sales, even though such consigned
				sales are credited to the "sales" account, providing he has complied with the
				Commission Merchants' Law of the state of Washington and has prepared and kept
				the following records supplementary to the regular books of account:
(1) Lot sheets, cards or similar subsidiary
			 records upon which consigned sales are regularly recorded;
(2) An analysis sheet showing the date, lot
			 number, gross proceeds of sales of consigned goods, remittances to consignor,
			 advances, commissions, other charges and taxable amount with respect to
			 consigned accounts. This sheet shall contain a complete analysis of all
			 consigned sales showing the distribution made from lot sheets, cards or similar
			 subsidiary records. Entries in the consigned sales analysis record shall be
			 made as of the date that final distribution is made on lot sheet, card or
			 similar record;
(3) A detailed
			 record of deductions claimed with respect to sales of products purchased. Such
			 records shall show the date of sale, the lot number and the nature of the
			 deductions claimed.
The subsidiary analysis of consigned accounts and record of
				deductions shall be kept substantially in the following form:
Principal accounts
Date
Lot
Number
Interstate
Sales
Other
Deductions
Total
Deductions
Commission accounts
Date
Lot
No.
Gross
Proceeds
of Sales
Remit-
tances
Advances
Commis-sion
Charged
Other
Charges
Taxable
Amount
Retail Sales Tax
Persons engaged in the business of selling agricultural
				products at retail either as dealers or upon a commission-consignment basis are
				required to collect the retail sales tax upon all retail sales made by
				them.
Revised May 1, 1939.
Order ET 70-3, § 458-20-160 (Rule 160), filed 5/29/70,
				  effective 7/1/70.