reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-148 - Barber and beauty shops

Current through Register Vol. 24-14, July 15, 2024
Business and Occupation Tax
Barber and beauty shops are subject to the business and
				occupation tax as follows:
Retailing.
Taxable under the retailing
				classification upon charges for styling of wigs or hairpieces and upon the
				gross proceeds of sales of shoe shines and of packaged cosmetics, etc., sold
				apart from the rendition of personal services.
Service and other business activities.
Taxable
				under the service and other business activities classification upon the gross
				income from charges for the rendition of personal services, such as hair
				cutting, shaving, shampooing, tinting, bleaching, setting and the like.
Retail Sales Tax
Barber and beauty shops primarily render personal services as
				to hair cutting, shaving, shampooing, tinting, bleaching, setting and the like
				and, therefore are not required to collect the retail sales tax from the
				customers paying for such services. Sales by supply houses to barber and beauty
				shops of such articles of equipment as clippers, razors, barber chairs, hair
				waving machines, etc., and of such supplies as soaps, hair tonics, lotions,
				cosmetics, dyes, etc., which are used incidentally in the rendering of such
				personal services are taxable retail sales upon which the retail sales tax must
				be collected. Shops must collect retail sales tax upon sales and charges shown
				as taxable under retailing above.
Sales by barber and beauty shops of packaged cosmetics, hair
				tonics, lotions and like articles are taxable retail sales when sold apart from
				the rendition of personal services and are subject to the retail sales tax.
				Sales of such articles by supply houses to barber and beauty shops are sales
				for resale and are not taxable under the retail sales tax.
Barber shops operating shoe shine stands are required to
				collect the retail sales tax upon the charges made for shoe shines rendered to
				customers. Sales by supply houses of shoe polish, dyes, cleaners, etc., which
				are resold in rendering a shoe shine service are sales for resale and not
				taxable under the retail sales tax. However, sales to shoe shine stands of
				brushes, chairs and other equipment which are not resold in rendering such
				services are taxable retail sales and the retail sales tax must be collected
				thereon.
Statutory Authority:
				  RCW
				  82.32.300. 83-07-034 (Order ET 83-17), §
				  458-20-148, filed 3/15/83; Order ET 70-3, § 458-20-148 (Rule 148), filed
				  5/29/70, effective 7/1/70.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-150 - Optometrists, ophthalmologists, and opticians

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the application of Washington's business and occupation (B&O),
			 retail sales, and use taxes to the business activities of optometrists,
			 ophthalmologists, and opticians. It explains the tax liability resulting from
			 the rendering of professional services and the sale of prescription lenses,
			 frames, and other optical merchandise. It also discusses the retail sales tax
			 exemption for the sale and repair of prescription lenses and frames, and the
			 B&O tax deduction for prescription drugs administered by a medical service
			 provider.
(a)
Examples.
Examples
			 found 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.
(b)
Other
			 rules that may be relevant.
The department of revenue (department) has
			 adopted other rules dealing with the taxability of various activities relating
			 to the provision of health care. Readers may want to refer to the rules in the
			 following list for additional information.
(i)
			 WAC 458-20-102 Reseller
			 permits;
(ii) WAC
			 458-20-151 Dentists,
			 audiologists, and other health care providers-Dental laboratories and dental
			 technicians;
(iii) WAC
			 458-20-168 Hospitals, nursing
			 homes, assisted living facilities, adult family homes and similar health care
			 facilities;
(iv) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property;
(v) WAC
			 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.
(c)
Definitions for the purpose of this rule are:
(i)
Optical merchandise.
"Optical merchandise" includes prescription lenses, frames, springs, temples,
			 cases, and other items or accessories to be worn or used with lenses. It also
			 includes nonprescription lenses or eyeglasses.
(ii)
Prescription lens.
"Prescription lens" means any lens, including contact lens, with power or prism
			 correction for human vision, which has been prescribed in writing by a
			 physician or optometrist. The term includes all ingredients and component parts
			 of the lens itself, including color, scratch resistant or ultraviolet coating,
			 and fashion tints.
(iii)
Professional services.
"Professional services" includes the
			 examination of the human eye, the examination, identification, and treatment of
			 any defects of the human vision system, and the analysis of the process of
			 vision. It includes the use of any diagnostic instruments or devices for the
			 measurement of the powers or range of vision, or the determination of the
			 refractive powers of the eye or its functions. It does not include the
			 preparation or dispensing of lenses or eyeglasses.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-151 - Dentists, audiologists, and other health care providers - Dental laboratories and dental technicians

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the application of business and
			 occupation (B&O), retail sales, and use taxes to the business activities of
			 dentists, audiologists, dental laboratories, dental technicians, and other
			 health care providers.
(a)
Examples.
Examples found 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.
(b)
Other rules that may apply.
Readers may also want to refer to
			 other rules for additional information, including those in the following list:
(i) WAC
			 458-20-102 Reseller
			 permits;
(ii) WAC
			 458-20-150 Optometrists,
			 ophthalmologists, and opticians;
(iii) WAC
			 458-20-168 Hospitals, nursing
			 homes, assisted living facilities, adult family homes and similar health care
			 facilities;
(iv) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property; and
(v)
			 WAC 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.
(c)
Definitions.
For the purposes of this rule the following
			 definitions apply:
(i)
Audiologists.
"Audiologists" diagnose, manage, and treat a
			 patient's hearing, balance, or related ear problems.
(ii)
Gross income.
"Gross
			 income" means compensation for the rendition of health care services, and
			 includes any separate charge for drugs, medicines, and other substances
			 administered or provided to a patient as part of the health care services
			 delivered to the patient. Gross income also includes any separate charges for
			 prosthetic devices, including dental prostheses and hearing aids that are
			 provided as part of the health care services delivered to patients.
(iii)
Health care provider.
A
			 "health care provider" is a person licensed under the provisions of
			 Title
			 18 RCW to provide health care
			 services to humans in the ordinary course of business or practice of a
			 profession.
(iv)
Prosthetic
			 device.
"Prosthetic device" means a replacement, corrective, or
			 supportive device, including repair and replacement parts for a prosthetic
			 device, worn on or in the body to artificially replace a missing portion of the
			 body, prevent or correct a physical deformity or malfunction, or support a weak
			 or deformed portion of the body.
			 RCW
			 82.08.0283. Dental appliances, devices,
			 restorations, substitutes, or other dental laboratory products are also
			 referred to as "dental prostheses" throughout this rule.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-153 - Funeral establishments

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains:
(a) The application of business and
			 occupation (B&O), retail sales, and use taxes to the business activities of
			 funeral establishments; and
(b) The
			 application of tax to income derived from prearrangement funeral service
			 contracts.
For the purposes of this rule, the term "funeral establishment"
				means a person licensed under
				RCW
				18.39.145. Persons operating cemeteries
				should refer to WAC
				458-20-154 (Cemeteries,
				crematories, columbaria) for tax-reporting information.
The funeral and cemetery board (board) regulates funeral
				establishments. For funeral establishments, refer to
				chapter
				18.39 RCW and chapters
				308-47, 308-48, and 308-49 WAC for information on the laws and administrative
				rules governing their business activities.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-154 - Cemeteries, crematories, columbaria

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains:
(a) The application of business and
			 occupation (B&O), retail sales, and use taxes to the business activities of
			 cemeteries;
(b) The application of
			 B&O and retail sales taxes to amounts derived by cemeteries from
			 prearrangement contracts (commonly referred to as "preneed" or "prepaid"
			 arrangements) for the sale of interment rights, merchandise, and services.
For purposes of this rule, the term "cemeteries" includes
				cemeteries, burial parks, crematories, columbaria, and mausoleums. Refer to WAC
				458-20-153 (Funeral
				establishments) for funeral establishment tax-reporting information.
The funeral and cemetery board regulates private cemeteries.
				Refer to Title 68 RCW and
				Title 98 WAC for information on the laws and administrative rules governing
				cemeteries.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-15502 - Taxation of computer software

Current through Register Vol. 24-14, July 15, 2024
(1)
What is computer software?
RCW
			 82.04.215 provides that "computer software"
			 is a set of coded instructions designed to cause a computer or automatic data
			 processing equipment to perform a task. All software is classified as either
			 prewritten or custom. "Computer software" includes only those sets of coded
			 instructions intended for use by an end user and specifically excludes retained
			 rights in software and master copies of software. Computer software does not
			 include data.
(a)
How is computer
			 software delivered?
Computer software may be delivered either by
			 intangible means such as electronically downloaded or by tangible means such as
			 tangible storage media.
(b)
What is automatic data processing equipment?
"Automatic data
			 processing equipment" includes computers used for data processing purposes and
			 their peripheral equipment.
(c)
What are retained rights?
"Retained rights" means any and all
			 rights, including intellectual property rights such as those rights arising
			 from copyrights, patents, and trade secret laws, that are owned or are held
			 under contract or license by a software developer, author, inventor, publisher,
			 licensor, sublicensor, or distributor.
			 RCW
			 82.04.215.
(d)
What are master copies of
			 software?
"Master copies" of software means copies of software from
			 which a software developer, author, inventor, publisher, licensor, sublicensor,
			 or distributor makes copies for sale or license.
			 RCW
			 82.04.215.
(i)
Development of a master copy of
			 software.
Development of a master copy of software by a software
			 developer, or a third party hired by the software developer, that is used to
			 produce copies of software for sale or commercial or industrial use, is not a
			 manufacturing activity. A third-party charge for development of a master copy
			 of software is a charge for custom software development and is subject to
			 service and other activities B&O tax.
(ii)
Use of prewritten computer
			 software by software developer.
The internal use of prewritten computer
			 software by the developer of that software is not subject to use tax because
			 the software developer is not an end user of its own internally developed
			 software. For example, VV Software, Inc., an in-state software developer,
			 creates accounting software generally used by small businesses. VV plans to
			 sell its newly created software to other companies. VV also plans to make a
			 copy of this software and use it for its accounting operation. The copy of
			 software used by VV for its accounting operation is not subject to use
			 tax.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-156 - Abstract, title insurance and escrow businesses

Current through Register Vol. 24-14, July 15, 2024
The gross receipts of "abstract," "title insurance" and
				"escrow" businesses include all service charges representing an abstract fee, a
				charge for a title insurance fee or premium, or an escrow fee or service charge
				received by "escrow agents."
The term "escrow" means any transaction wherein any person or
				persons, for the purpose of effecting and closing the sale, purchase, exchange,
				transfer, encumbrance, or lease of real or personal property to another person
				or persons, delivers any written instrument, money, evidence of title to real
				or personal property, or other thing of value to a third person to be held by
				such third person until the happening of a specified event or the performance
				of a prescribed condition or conditions, when it is then to be delivered by
				such third person, in compliance with instructions under which he is to act, to
				a grantee, grantor, promisee, promisor, obligee, obligor, lessee, lessor,
				bailee, bailor, or any agent or employee thereof.
"Escrow agent" means any sole proprietorship, firm,
				association, partnership, or corporation engaged in the business of performing
				for compensation the duties of the third person referred to in the foregoing
				definition.
Business and Occupation Tax
Abstract, title insurance and escrow businesses are taxable
				under the classification retailing on gross receipts from fees or premiums
				charged to consumers for abstract, title insurance or escrow services.
The gross income from collection contracts which do not involve
				an escrow as above defined is subject to tax under the classification service
				and other activities.
Retail Sales Tax
The retail sales tax must be collected and reported by
				abstract, title insurance and escrow businesses on fees or premiums charged for
				such services. The retail sales tax is applicable to sales to such businesses
				of forms, office supplies and equipment for use in the conduct of such
				businesses.
Statutory Authority:
				  RCW
				  82.32.300. 83-07-033 (Order ET 83-16), §
				  458-20-156, filed 3/15/83; Order ET 70-3, § 458-20-156 (Rule 156), filed
				  5/29/70, effective 7/1/70.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-162 - Stockbrokers and security houses

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
With respect to stockbrokers and security houses,
			 "gross income of the business" means the total of gross income from earnings
			 accounts, specifically gross income from interest, gross income from
			 commissions, gross income from trading, and gross income from all other
			 sources. Provided that:
(a) Gross income from
			 each account is to be computed separately and on a monthly basis;
(b) Loss sustained upon any earnings account
			 may not be deducted from or offset against gross income upon any other account,
			 nor may a loss sustained upon any earnings account during any month be deducted
			 from the gross income upon any account for any other month;
(c) No deductions are allowed on account of
			 salaries or commissions paid to employees or salesmen, rent, or any other
			 overhead or operating expenses paid or incurred, or on account of losses other
			 than under (b) of this subsection;
(d) No deductions are allowed from
			 commissions received from sales of securities which are delivered to buyers
			 outside the state of Washington.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-164 - Insurance producers, adjusters - Title insurance agents - Surplus line brokers

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the taxability of amounts
			 earned by insurance producers, title insurance agents, and surplus line
			 brokers, which include persons commonly referred to as insurance agents,
			 solicitors, representatives, brokers, or dealers.
(a)
Economic nexus.
Nonresident
			 individuals or business entities organized or commercially domiciled outside
			 the state of Washington and Washington businesses conducting business for
			 customers receiving benefits outside Washington should refer to WAC
			 458-20-19401, Minimum nexus
			 thresholds for apportionable activities, which include engaging in business as
			 an insurance producer, title insurance agent, or a surplus line broker, to
			 determine if they meet the minimum thresholds for apportionable
			 activities.
(b)
Examples.
This section contains examples which identify a number
			 of facts and then state a conclusion. The examples should be used only as a
			 general guide. Tax results 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 › Section 458-20-165 - Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services

Current through Register Vol. 24-14, July 15, 2024
Introduction.
This section discusses the
				application of the business and occupation (B&O), retail sales, and use
				taxes to laundries, dry cleaners, laundry pickup and delivery services,
				self-service laundries and dry cleaners, and linen and uniform supply services.
				It also discusses the tax treatment of laundry services provided to nonprofit
				health care facilities and income received from coin-operated laundry
				facilities.
PART I - LAUNDRY OR DRY CLEANING SERVICES; LINEN OR
				UNIFORM SUPPLY SERVICES.
(101)
Definitions.
(a)
Laundry or
			 dry cleaning service.
A "laundry or dry cleaning service" is the
			 activity of laundering, cleaning, dying, and pressing of articles such as
			 clothing, linens, bedding, towels, curtains, drapes, and rugs. It also includes
			 incidental mending or repairing. The term applies to services operating their
			 own cleaning establishments as well as those contracting with other laundry or
			 dry cleaning services. It also includes pickup and delivery laundry services
			 performed by persons operating in their independent capacity and not as agent
			 for another laundry or dry cleaning service.
(b)
Linen and uniform supply
			 services.
"Linen and uniform supply services" is the activity of
			 providing customers with a supply of clean linen, towels, uniforms, gowns,
			 protective apparel, clean room apparel, mats, rugs, and/or similar items
			 whether ownership of the item is in the person operating the linen and uniform
			 supply service or in the customer.
			 RCW
			 82.08.0202. It also includes the supply of
			 diapers and bedding. "Linen and uniform supply services" includes supply
			 services operating their own cleaning establishments as well as those
			 contracting with other laundry or dry cleaning businesses.
A person providing linen and uniform supply services performs a
				number of different activities, often at multiple locations. Many of these
				activities are the same types of activities performed by a person providing
				laundry or dry cleaning services, such as: Laundering, dry cleaning, pressing,
				incidental mending, and/or pickup and delivery. Additional activities not
				generally performed by a person providing laundry or dry cleaning services may
				include: Providing linen and uniform items customized by application of the
				customer's business name, company logo, employee names, etc.; measuring and/or
				issuing uniforms to the customer's employees; repairing or replacing worn or
				damaged linen and uniform items; and/or performing various administrative
				functions for the customer, such as inventory control.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the taxation of persons operating
			 hotels, motels, bed and breakfast facilities, and similar businesses that
			 provide lodging and related services to transient tenants.
(a)
References to related rules.
The department of revenue (department) has adopted other rules that may contain
			 additional relevant information:
(i) WAC
			 458-20-111
			 (Advances and reimbursements);
(ii)
			 WAC
			 458-20-118
			 (Sale or rental of real estate, license to use real estate);
(iii) WAC
			 458-20-159
			 (Consignees, bailees, factors, agents and auctioneers);
(iv) WAC
			 458-20-165
			 (Laundry, dry cleaning, linen and uniform supply, and self-service and
			 coin-operated laundry services);
(v) WAC
			 458-20-167
			 (Educational institutions, school districts, student organizations, and private
			 schools);
(vi) WAC
			 458-20-168
			 (Hospitals, nursing homes, assisted living facilities, adult family homes and
			 similar health care facilities);
(vii) WAC
			 458-20-187
			 (Coin operated vending machines, amusement devices and service machines);
			 and
(viii) WAC
			 458-20-245
			 (Taxation of competitive telephone service, telecommunications service, and
			 ancillary service).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-167 - Educational institutions, school districts, student organizations, and private schools

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the application of Washington's
			 business and occupation (B&O), retail sales, and use taxes to educational
			 institutions, school districts, student organizations, and private schools. It
			 also gives tax reporting information to persons operating nursery schools,
			 preschools, or providing child care.
(a)
Other rules that may apply.
Readers may also want to refer to
			 other rules for additional information, including those in the following list:
(i) WAC
			 458-20-169 Nonprofit
			 organizations.
(ii) WAC
			 458-20-189 Sales to and by the
			 state of Washington, counties, cities, towns, school districts, and fire
			 districts.
(iii) WAC
			 458-20-244 Food and food
			 ingredients.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
			 This rule explains the application of business and occupation (B&O), retail
			 sales, and use taxes to persons operating:
* Hospitals as defined in
				RCW
				70.41.020;
* Nursing homes as defined in
				RCW
				18.51.010;
* Assisted living facilities as defined in
				RCW
				18.20.020;
* Adult family homes as defined in
				RCW
				70.128.010;
* Senior living communities as defined in
				RCW
				82.04.040; and
* Similar health care facilities.
(a)
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.
(b)
Other
			 rules that may apply.
Readers may want to refer to the rules in the
			 following list for additional information:
(i)
			 WAC 458-20-102 Reseller
			 permits.
(ii) WAC
			 458-20-111 Advances and
			 reimbursements.
(iii) WAC
			 458-20-150 Optometrists,
			 ophthalmologists, and opticians.
(iv) WAC
			 458-20-151 Dentists,
			 audiologists, and other health care providers-Dental laboratories and dental
			 technicians.
(v) WAC
			 458-20-169 Nonprofit
			 organizations.
(vi) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property.
(vii)
			 WAC 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.
(viii) WAC
			 458-20-233 Tax liability of
			 medical and hospital service bureaus and associations and similar health care
			 organizations.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-169 - Nonprofit organizations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Unlike the tax systems of most states and the
			 federal government, Washington's tax system, including its primary business
			 tax, applies to the activities of nonprofit organizations. Washington's
			 business and occupation (B&O) tax is imposed on all entities that generate
			 gross receipts or proceeds, unless there is a specific statutory exemption or
			 deduction. This rule explains how the B&O, retail sales, and use taxes
			 apply to activities often performed by nonprofit organizations. Although some
			 nonprofit organizations may be subject to other taxes such as the public
			 utility tax or insurance premium taxes on income from utility or insurance
			 activities, these taxes are not discussed in this rule. The rule describes the
			 most common B&O, retail sales, and use tax exemptions and deductions that
			 are specifically provided to nonprofit organizations by state law. Other
			 exemptions or deductions not specific to nonprofit organizations may also
			 apply.
(a)
Examples.
This rule
			 contains examples that 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.
(b)
Other
			 rules that may apply.
Rules in the following list may contain additional
			 information for nonprofit organizations:
(i)
			 WAC
			 458-20-101
			 Tax registration and tax reporting.
(ii) WAC
			 458-20-167
			 Educational institutions, school districts, student organizations, and private
			 schools.
(iii) WAC
			 458-20-168
			 Hospitals, nursing homes, assisted living facilities, adult family homes and
			 similar health care facilities.
(iv) WAC
			 458-20-183
			 Recreational services and activities.
(v) WAC
			 458-20-249
			 Artistic or cultural organizations.
(vi) WAC
			 458-20-256
			 Trade shows, conventions and seminars.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-17001 - Government contracting-Construction, installations, or improvements to government real property

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the taxation of businesses
			 engaged in "government contracting"; i.e., constructing, repairing, decorating,
			 or improving new or existing buildings or other structures under, upon, or
			 above real property of or for the United States, its instrumentalities, or a
			 county or city housing authority created pursuant to chapter 35.82 RCW. It also
			 explains the reporting requirements for persons engaged in these activities.
(a)
Examples.
Examples included
			 in this rule identify a number of facts and then state a general conclusion;
			 they should be used only as a general guide. The tax consequences of all
			 situations must be determined after a review of all the facts and
			 circumstances.
(b)
Other
			 rules that may apply.
The following rules may contain additional
			 relevant information for persons engaged in government contracting or persons
			 working with or for government contractors:
(i) WAC
			 458-20-134
			 Commercial or industrial use;
(ii)
			 WAC
			 458-20-170
			 Constructing and repairing of new or existing buildings or other structures
			 upon real property;
(iii) WAC
			 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;
(iv) WAC
			 458-20-178
			 Use tax and the use of tangible personal property;
(v) WAC
			 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;
(vi) WAC
			 458-20-211
			 Leases or rentals of tangible personal property, bailments.
(c)
Definitions.
The
			 definitions in WAC
			 458-20-170
			 apply equally for this rule, as appropriate. In addition, the terms "clearing
			 land" and "moving earth" include any grading or clearing of land, including
			 razing buildings or other structures, as well as well drilling, core drilling,
			 and digging holes, regardless of whether or not casing materials are
			 installed.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-174 - Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the application of the business
			 and occupation tax on sales to for hire motor carriers operating in interstate
			 or foreign commerce.
This rule also explains the retail sales tax exemptions
				provided by
				RCW
				82.08.0262 and
				82.08.0263 for sales to for hire
				motor carriers operating in interstate or foreign commerce, and addresses the
				requirements that must be met and the documents that must be preserved to
				substantiate a claim of retail sales tax exemption. Motor carriers should refer
				to WAC 458-20-17401 for a discussion of
				the use tax and use tax exemptions available to motor carriers for the purchase
				or use of vehicles and parts under
				RCW
				82.12.0254. Use tax complements the retail
				sales tax, and in most but not all cases mirrors the retail sales tax.
				Purchases of tangible personal property used or certain services purchased in
				Washington are subject to use tax if the retail sales tax has not been paid, or
				where an exemption for sales and use taxes are not available.
(2)
Definitions.
For the
			 purposes of this rule, the following definitions apply:
(a)
Component parts
mean any
			 tangible personal property that is attached to and becomes an integral part of
			 the motor vehicle or trailer. It includes such items as motors, motor and body
			 parts, batteries, paint, permanently affixed decals, and tires.
(i) Component parts include the axle and
			 wheels, referred to as a "converter gear" or "dolly," that is used to connect a
			 trailer behind a tractor and trailer. Component parts also include tangible
			 personal property that is attached to the vehicle and used as an integral part
			 of the motor carrier's operation of the vehicle, even if the item is not
			 required mechanically for the operation of the vehicle. It includes cellular
			 telephones, communication equipment, fire extinguishers, and other such items,
			 whether they are permanently attached to the vehicle or held by brackets that
			 are permanently attached. If held by brackets, the brackets must be permanently
			 attached to the vehicle in a definite and secure manner with these items
			 attached to the bracket when not in use and intended to remain with that
			 vehicle.
(ii) Component parts do
			 not include antifreeze, oil, grease, and other lubricants that are considered
			 consumed at the time they are placed into the vehicle, even though they are
			 required for operation of the vehicle. It does include items such as spark
			 plugs, oil filters, air filters, hoses, and belts.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-17401 - Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the use tax and available use tax exemptions provided by
			 RCW
			 82.12.0254 that apply to for hire motor
			 carriers operating in interstate or foreign commerce. See subsection (3) of
			 this rule for information on the requirement of substantial use in the normal
			 course of the carrier's business as a for hire carrier.
(a)
Readers may want to refer to WAC
			 458-20-174.
For hire motor
			 carriers should refer to WAC
			 458-20-174 for a discussion of
			 the retail sales tax and retail sales tax exemptions that apply to motor
			 carriers for the purchase of vehicles, trailers, and parts under
			 RCW
			 82.08.0262 and
			 82.08.0263.
(b)
Definitions.
Definitions in
			 WAC 458-20-174 apply to this
			 rule.
(c)
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.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-176 - Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the business and occupation
			 (B&O) tax, sales tax and use tax responsibilities of those engaged in
			 commercial deep sea fishing, and suppliers selling to those persons.
Other rules that may apply.
Readers may want to
				refer to other rules for additional information, including those in the
				following list:
(a) WAC
			 458-20-119 Sales by caterers and
			 food service contractors;
(b) WAC
			 458-20-135 Extracting natural
			 products;
(c) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property;
(d) WAC
			 458-20-193 Interstate sales of
			 tangible personal property;
(e) WAC
			 458-20-244 Food and food
			 ingredients.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule applies to any sale of a vehicle to a consumer who is
				not a resident of the state, including nonresident military personnel
				temporarily stationed in Washington. The rule describes the different business
				and occupation (B&O) and retail sales tax consequences that result from
				vehicle sales to nonresidents, particularly the sales tax exemption provided by
				RCW
				82.08.0264. It also describes the
				documentation a seller must retain to demonstrate that a sale is exempt.
(a) For information on use tax liability
			 associated with vehicles, see WAC
			 458-20-178
			 Use tax and the use of tangible personal property.
(b) For the collection of use tax by county
			 auditors and the department of licensing, see WAC
			 458-20-17802
			 Collection of use tax by county auditors and department of licensing-Measure of
			 tax.
(c) For sales of vehicles to
			 Indians or Indian tribes and required documentation, see WAC
			 458-20-192
			 Indians- Indian country.
(d)
			 Questions regarding vehicle licensing or registration requirements should be
			 directed to the department of licensing.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-178 - Use tax and the use of tangible personal property

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 provides general use tax-reporting information for consumers. It discusses who
			 is responsible for remitting use tax, and when and how to remit the tax. The
			 rule also explains the imposition of use tax as it applies to the use of
			 tangible personal property within this state when the acquisition of the
			 tangible personal property was not subject to retail sales or deferred sales
			 tax.
(a)
Examples.
Examples found
			 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 of the facts and
			 circumstances.
(b)
Additional
			 information available.
For information on use tax exemptions please
			 refer to chapter 82.12 RCW. When appropriate, this rule refers the reader to
			 applicable statutes and rules. In addition, the reader may wish to refer to the
			 following:
(i) WAC
			 458-20-112, Value of products,
			 provides information on the measure of tax for certain sales.
(ii) WAC
			 458-20-145, Local sales and use
			 tax, provides information on sourcing local sales and use taxes.
(iii) WAC
			 458-20-15503, Digital products,
			 provides information on sales and use tax liability on digital products such
			 as: Digital goods, including digital audio works, digital audio-visual works,
			 and digital books; digital automated services; digital codes used to obtain
			 digital goods or digital automated services; and remote-access
			 software.
(iv) WAC
			 458-20-169, Nonprofit
			 organizations, provides information on a use tax exemption for donated items to
			 a nonprofit charitable organization.
(v) WAC
			 458-20-17803, Use tax on
			 promotional material, provides information about the use tax reporting
			 responsibilities of persons who distribute or cause the distribution of
			 promotional material, except newspapers, the primary purpose of which is to
			 promote the sale of products or services in Washington.
(vi) WAC
			 458-20-190, Sales to and by the
			 United States- Doing business on federal reservations-Sales to foreign
			 governments, provides tax reporting information for businesses doing business
			 with the United States.
(vii) WAC
			 458-20-192, Indians-Indian
			 country, provides information on use tax pertaining to Indians and Indian
			 tribes and use tax pertaining to non-Indians in Indian country.
(viii) WAC
			 458-20-257, Warranties and
			 service contracts, provides information on tax responsibilities of persons
			 selling or performing services covered by warranties, service contracts, and
			 mixed agreements for tangible personal property.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-179 - Public utility tax

Current through Register Vol. 24-14, July 15, 2024
Introduction
This rule explains the public utility tax (PUT) imposed by
				chapter 82.16 RCW. The PUT is a tax for engaging in certain public service and
				transportation businesses within this state. The department of revenue
				(department) has adopted other rules that relate to the application of PUT.
				Readers may want to refer to rules in the following list:
(1) WAC
			 458-20-104
			 Small business tax relief based on income of business;
(2) WAC
			 458-20-121
			 Sales of heat or steam-Including production by cogeneration;
(3) WAC
			 458-20-13501
			 Timber harvest operations;
(4) WAC
			 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;
(5) WAC
			 458-20-180 Motor
			 carriers;
(6) WAC
			 458-20-192
			 Indians-Indian country;
(7) WAC
			 458-20-193D
			 Transportation, communication, public utility activities, or other services in
			 interstate or foreign commerce; and
(8) WAC
			 458-20-251
			 Sewerage collection and other related activities.
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.
Part
			 I -
General Information
(101)
Persons subject to the public
			 utility tax.
The PUT is imposed by
			 RCW
			 82.16.020 on certain public service and
			 transportation businesses including railroad, express, railroad car, water
			 distribution, sewerage collection, light and power, telegraph, gas
			 distribution, motor transportation, urban transportation, log transportation,
			 vessels under sixty-five feet in length operating upon the waters within the
			 state of Washington, and tugboat businesses.
(a)
Hauling by watercraft.
Income from hauling persons or property for hire by watercraft between points
			 in Washington is subject to one of two PUT classifications, depending on the
			 nature of the service. Income from:
(i)
			 Operating tugboats of any size, and the sale of transportation services by
			 vessels sixty-five feet and over, is subject to tax under the "other public
			 service business" PUT classification.
(ii) The sale of transportation services
			 using vessels under sixty-five feet, other than tugboats, is subject to tax
			 under the "vessels under sixty-five feet" PUT classification.
Hauling persons or property for hire by watercraft does not
				include sightseeing tours, fishing charters, or activities that are in the
				nature of guided tours, where the tour may include some water transportation.
				Persons engaged in providing tours should refer to WAC
				458-20-258,
				Travel agents and tour operators.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-17902 - Brokered natural gas-Use tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW 82.12.022 and
			 82.14.230 impose state and local
			 use taxes on the use of natural gas or manufactured gas by a consumer,
			 including compressed natural gas and liquefied natural gas, if the person who
			 sold the gas to the consumer has not paid public utility tax on that sale. This
			 use tax is imposed only for natural gas delivered to a consumer through a
			 pipeline. The use tax is applied at the same rate as the state and city public
			 utility taxes. This rule explains how this use tax applies and how it is
			 reported to the department.
(2)
Definitions.
For the purpose of this rule:
(a) "Brokered natural gas" means natural gas
			 purchased by a consumer from a source out of the state and delivered to the
			 consumer in this state.
(b) "Value
			 of gas consumed or used" means the purchasing price of the gas to the consumer
			 and generally must include all or part of the transportation charges as
			 explained later.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-180 - Motor carriers

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the tax reporting
			 responsibilities of persons engaged in the business of transporting by motor
			 vehicle persons or property for hire. It explains transportation business and
			 the application of public utility tax (PUT), business and occupation (B&O),
			 and retail sales taxes to persons engaged in the business.
(a)
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 the facts and
			 circumstances.
(b)
References
			 to related rules.
The department of revenue (department) has adopted
			 other rules that relate to the application of the PUT. Readers may want to
			 refer to the rules in the following list:
(i)
			 WAC 458-20-104 Small business tax
			 relief based on income of business;
(ii) WAC
			 458-20-13501 Timber harvest
			 operations;
(iii) WAC
			 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;
(iv) WAC
			 458-20-174 Sales of motor
			 vehicles, trailers, and parts to motor carriers operating in interstate or
			 foreign commerce;
(v) WAC
			 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;
(vi) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property;
(vii)
			 WAC 458-20-179 Public utility tax;
			 and
(viii) WAC
			 458-20-193D Transportation,
			 communication, public utility activities, or other services in interstate or
			 foreign commerce.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the business and occupation (B
			 & O) tax, sales tax, use tax, and public utility tax responsibilities of
			 those operating vessels upon waters in Washington.
(2)
Other rules that may apply.
Readers may want to refer to other rules for additional information, including
			 the following:
(a) WAC
			 458-20-119 Sales by caterers and
			 food service contractors;
(b) WAC
			 458-20-135 Extracting natural
			 products;
(c) WAC
			 458-20-145 Sourcing retail sales
			 for business and occupation tax and state and local retail sales tax-Sourcing
			 of use tax for purchasers;
(d) WAC
			 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;
(e)
			 WAC 458-20-176 Commercial deep sea
			 fishing-Commercial passenger fishing-Diesel fuel;
(f) WAC
			 458-20-178 Use tax and the use of
			 tangible personal property;
(g) WAC
			 458-20-179 Public utility
			 tax;
(h) WAC
			 458-20-183 Recreational services
			 and activities;
(i) WAC
			 458-20-193 Interstate sales of
			 tangible personal property;
(j) WAC
			 458-20-238 Sales of watercraft to
			 nonresidents-Use of watercraft in Washington by nonresidents;
(k) WAC
			 458-20-244 Food and food
			 ingredients.