reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-216 - Successors, quitting business

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW 82.32.140
			 requires a taxpayer to remit any outstanding tax liability to the department of
			 revenue (department) within ten days of quitting business. If this tax is not
			 paid by the taxpayer, any successor to the taxpayer becomes liable for the
			 outstanding tax. This rule explains under what circumstances a person is
			 considered a successor to a person quitting business. It explains the
			 successor's responsibility for payment of an outstanding tax liability owed by
			 the taxpayer quitting business, whether that liability is known at the time of
			 purchase or not. This rule also provides examples illustrating when
			 successorship does or does not apply.
(2)
Who is a "successor"?
(a)
"Successor" on or after July 1,
			 2003.
(i)RCW
			 82.04.180 provides that a "successor" is:
(A) Any person to whom a taxpayer quitting,
			 selling out, exchanging, or disposing of a business sells or otherwise conveys,
			 directly or indirectly, in bulk and not in the ordinary course of the
			 taxpayer's business, more than fifty percent of the fair market value of either
			 the (I) tangible assets or (II) intangible assets of the taxpayer;
(B) Any surviving corporation of a statutory
			 merger; or
(C) Any person obligated
			 to fulfill the terms of a contract as a surety or guarantor of a defaulting
			 contractor, in which case the person is deemed a successor only to tax
			 liability arising out of that contract.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-218 - Advertising agencies

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains how Washington's business and
			 occupation (B&O) tax, retail sales tax, and use tax is applied to
			 advertising agencies under various scenarios.
(a)
References to related rules.
The department of revenue (department) has adopted other rules to which readers
			 may want to refer:
(i) WAC
			 458-20-102 Reseller
			 permits;
(ii) WAC
			 458-20-111 Advances and
			 reimbursements;
(iii) WAC
			 458-20-134 Commercial or
			 industrial use;
(iv) WAC
			 458-20-136 Manufacturing,
			 processing for hire, fabricating;
(v) WAC
			 458-20-141 Duplicating activities
			 and mailing bureaus;
(vi) WAC
			 458-20-144 Printing
			 industry;
(vii) WAC
			 458-20-193 Interstate sales of
			 tangible personal property;
(viii)
			 WAC 458-20-15503 Digital products;
			 and
(ix) WAC
			 458-20-19301 Multiple activities
			 tax credits.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-221 - Collection of use tax by retailers and selling agents

Current through Register Vol. 24-14, July 15, 2024
(1)
Statutory
			 requirements.
RCW 82.12.040(1)
			 provides that every person who maintains a place of business in this state,
			 maintains a stock of goods in this state, or engages in business activities
			 within this state must obtain a certificate of registration and must collect
			 use tax from purchasers at the time it makes sales of tangible personal
			 property for use in this state. The legislature has directed the department of
			 revenue to specify, by rule, activities which constitute engaging in business
			 activities within this state. These are activities which are sufficient under
			 the Constitution of the United States to require the collection of use
			 tax.
(2)
Definitions.
(a) "Maintains a place of business in this
			 state" includes:
(i) Maintaining, occupying,
			 or using, permanently or temporarily, directly or indirectly, or through a
			 subsidiary, or agent, by whatever name called, an office, place of
			 distribution, sales or sample room or place, warehouse or storage place, or
			 other place of business; or
(ii)
			 Soliciting sales or taking orders by sales agents or traveling
			 representatives.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-222 - Veterinarians

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains Washington's business and
			 occupation (B&O), retail sales, and use tax applications to sales and
			 services provided by veterinarians. It explains the tax liability resulting
			 from the performance of professional services and the sale of medicines and
			 supplies for use in the care of animals. This section also explains the tax
			 liability of persons who provide other services for live animals including
			 grooming, boarding, training, artificial insemination, and stud
			 services.
(2)
Business and
			 occupation tax.
Persons providing services for live animals are subject
			 to the B&O tax as follows:
(a)
Service and other activities.
The service and other activities
			 B&O tax applies to the gross income derived from veterinary services. For
			 purposes of this section, "veterinary services" includes the diagnosis, cure,
			 mitigation, treatment, or prevention of disease, deformity, defect, wounds, or
			 injuries of animals. It also includes the administration of any drug, medicine,
			 method or practice, or performance of any operation, or manipulation, or
			 application of any apparatus or appliance for the diagnosis, cure, mitigation,
			 treatment, or prevention of any animal disease, deformity, defect, wound, or
			 injury. "Veterinary services" does not include the therapeutic use of an item
			 of personal property opened and partly administered by the veterinarian or by
			 an assistant under his or her direction, and taken by the customer for further
			 administration by the customer to the animal, provided the charge for the item
			 is separately stated on the invoice.
(i) The
			 gross income derived from veterinary services includes the amount paid by a
			 customer for any drug, medicine, apparatus, appliance, or supply administered
			 by the veterinarian or by an assistant under his or her direction, even when
			 the charge is separately stated on the invoice from charges for other
			 veterinary services.
(ii) The
			 service and other activities B&O tax applies to the gross income derived
			 from grooming, boarding, training, artificial insemination, stud services, or
			 other services provided to live animals. However, if the person providing these
			 services also sells tangible personal property to a consumer for a separate and
			 distinct charge, the charge made for the tangible personal property is subject
			 to the retailing classification of B&O tax.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-223 - Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee

Current through Register Vol. 24-14, July 15, 2024
Business and Occupation Tax
Such persons are subject to business tax in accordance with the
				principles laid down in the department of revenue's published rules, as
				follows:
As to manufacturing or processing for hire, WAC
				458-20-136;
As to constructing and repairing of new or existing buildings,
				WAC 458-20-170;
As to building or improving of publicly owned roads, etc., WAC
				458-20-171;
As to contracts involving only the grading and clearing of
				land, WAC
				458-20-172;
As to service and other business activities, WAC
				458-20-224.
The measure of the tax under each of the foregoing types of
				contracts is the amount of profit or fixed fee received, plus the amount of
				reimbursements or prepayments received on account of sales of materials and
				supplies, on account of labor costs, on account of taxes paid, on account of
				payments made to subcontractors, and on account of all other costs and expenses
				incurred by the contractor, plus all payments made by his principal direct to a
				creditor of the contractor in payment of a liability incurred by the
				latter.
Retail Sales Tax
The retail sales tax applies upon sales made to or by
				contractors to the extent set forth in said WAC
				458-20-136,
				458-20-170,
				458-20-171,
				458-20-172 and
				458-20-224.
Statutory Authority:
				  RCW
				  82.32.300. 83-08-026 (Order ET 83-1), §
				  458-20-223, filed 3/30/83; Order ET 70-3, § 458-20-223 (Rule 223), filed
				  5/29/70, effective 7/1/70.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-226 - Landscape and horticultural services

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 provides tax reporting instructions for persons who provide landscape and
			 horticultural services. This section does not apply to silvicultural activities
			 or to horticultural services provided to farmers. Silviculture means the
			 commercial production of timber and includes activities such as growing seed
			 into seedlings, planting, fertilizer and pesticide application, pruning and
			 thinning as provided to timber growers. Silvicultural activities are generally
			 subject to the extracting B&O tax classification or the service and other
			 business activities B&O tax classification. (See WAC
			 458-20-135 and
			 458-20-224.)
(2)
Retail landscape and horticultural
			 services.
Landscape and horticultural services which are retail sales
			 include:
(a) Grading, filling, leveling,
			 planting, seeding, sodding, removing, cutting, trimming, pruning, mulching,
			 aerating, applying chemicals, watering, and fertilizing to establish, promote,
			 or control the growth of trees, shrubs, flowers, grass, ground cover and other
			 flora for ornamentation or other nonagricultural purposes.
(b) The sale or rental of landscaping
			 materials and the construction of sprinkling systems, walks, pools, fences,
			 trellises, rockeries, and retaining walls.
(c) Cultivating fruits, flowers, and
			 vegetables for consumers other than farmers.
(d) All tree trimming other than for farmers
			 or persons engaged in silviculture. This includes all trimming for size, shape,
			 aesthetics, removal of diseased branches, and removal of limbs because they are
			 too close to structures. It does not include tree trimming performed for public
			 and private electric utilities or at the direction of electric utilities to
			 keep power lines, distribution lines, or equipment free of tree branches or
			 brush.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-227 - Subscriber television services

Current through Register Vol. 24-14, July 15, 2024
(1)
Definitions.
The following definitions apply to this section.
(a) "Subscriber television" refers to all
			 businesses providing television programming to consumers for a fee. It
			 includes, but is not limited to, cable television and satellite television.
			 Subscriber television often transmits to its customers special channels
			 offering a variety of programming such as movies, sporting events, children's
			 entertainment, news and other informational services.
(b) "Fee" includes the amount paid by the
			 subscriber to receive the subscription television service. Generally, the fee
			 consists of an amount for installation and a monthly charge for maintenance or
			 service.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-22801 - Tax reporting frequency

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
(a) Every person
			 liable for an excise tax imposed by the laws of the state of Washington for
			 which the department of revenue has primary or secondary administrative
			 responsibility, i.e., Title 82 RCW and chapters 67.28 (Hotel/motel tax),
			 70A.200 (Litter tax), 70A.205 (Tax on tires), and 84.33 RCW (Forest excise
			 tax), must file an electronic tax return with the department of revenue
			 accompanied by an electronic payment of the tax due; however, the taxes under
			 chapter 82.24 RCW (Tax on cigarettes) must be collected through sales of
			 revenue stamps.
(b) Other rules to
			 reference. The department has adopted other rules that readers may want to
			 refer to:
(i) WAC
			 458-20-228 Returns, payments,
			 penalties, extensions, interest, stays of collection.
(ii) WAC
			 458-20-22802 Electronic filing
			 and payment.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-22802 - Electronic filing and payment

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department of revenue (department) makes
			 electronic filing My DOR) and electronic payment available to taxpayers. The
			 law requires all taxpayers to file and pay excise taxes electronically unless a
			 specific waiver applies.
			 RCW
			 82.32.080.
(a) Taxpayers required to electronically file
			 and pay their excise taxes must register to use My DOR. If they choose to pay
			 using certain electronic payment methods, they must also provide the department
			 with the necessary banking information.
(b) Electronic filing and electronic payment
			 are available for taxes reported on the combined excise tax return, which
			 includes those taxes administered by the department under chapter 82.32 RCW.
			 For purposes of the taxes under chapter 82.32 RCW, unless the context clearly
			 requires otherwise, the term "tax" is defined under
			 RCW
			 82.32.020. Electronic filing and electronic
			 payment are not required for city and town taxes on financial institutions
			 (chapter 82.14A RCW), cigarette tax (chapter 82.24 RCW), leasehold excise tax
			 (chapter 82.29A RCW), and forest tax (chapter 84.33 RCW). Taxpayers not
			 required to file or pay taxes electronically are encouraged to voluntarily use
			 My DOR to file and pay electronically.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-230 - Statutory limitations on assessments

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the time period during which the department of revenue may issue a tax
			 assessment. It also explains the circumstances under which the department may
			 request that a taxpayer complete a statute of limitations waiver.
(2)
Assessment period.
Tax
			 assessments must be made within four years after the close of the tax
			 (calendar) year in which the tax was incurred with the following exceptions:
(a) Against a taxpayer who was not registered
			 as required by
			 chapter
			 82.32 RCW.
(b) Upon a showing of fraud or of
			 misrepresentation of a material fact by the taxpayer.
(c) Where the taxpayer has executed a written
			 waiver of such limitation.
(d)
			 Sales tax collected by a seller upon retail sales and not remitted to the
			 department.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations

Current through Register Vol. 24-14, July 15, 2024
All medical service bureaus, medical service corporations,
				hospital service associations and similar health care organizations engaging in
				business within this state are subject to the provisions of the business and
				occupation tax and are taxable under the service and other business activities
				classification upon their gross income. The term "gross income" as defined in
				RCW
				82.04.080 is construed to include the total
				contributions, fees, premiums or other receipts paid in by the members or
				subscribers. Insofar as tax liability is concerned it is immaterial that such
				organizations may be incorporated as charitable or nonprofit
				corporations.
Certain of these organizations operate under contracts by the
				terms of which the bureau or association acts solely as the agent of a
				physician, hospital, or ambulance company in offering to its members or
				subscribers medical and surgical services, hospitalization, nursing, and
				ambulance services. In computing tax liability such bureaus and associations,
				therefore, will be entitled to deduct from their gross income the amounts paid
				to member physicians, hospitals and ambulance companies. No deduction will be
				allowed with respect to amounts retained as surplus or reserve accounts or to
				amounts expended for the purchase of supplies or for any other expense of the
				bureau or association other than as provided herein.
Under contracts wherein these organizations furnish to their
				members medical and surgical, hospitalization and ambulance services as a
				principal and not as an agent, no such deduction is allowed.
Revised July 1, 1956.
Order ET 70-3, § 458-20-233 (Rule 233), filed 5/29/70,
				  effective 7/1/70.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-238 - Sales of watercraft to nonresidents-Use of watercraft in Washington by nonresidents

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains:
* Nonresident temporary use of watercraft in Washington waters
				for sales and use tax purposes;
* Purchase and delivery of vessels in Washington by
				nonresidents, and the application or exemption of retail sales and use
				taxes;
* The vessel use permit, authorized by
				RCW
				82.08.700 and
				82.12.700,
				for one year in Washington waters by nonresident individuals for vessels 30
				feet or longer;
* The nonresident vessel permit, authorized by
				RCW
				88.02.620, for individual persons extending
				their stay an additional 60 days on Washington waters;
* The nonresident entity vessel permit, authorized by
				RCW
				88.02.620 and
				82.32.865,
				that allows for an additional 60 days on Washington waters; and
* The nonresident vessel repair affidavit required when vessels
				are in Washington exclusively for repair.
				RCW
				88.02.570.
(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 the facts and
			 circumstances.
(b)
Other
			 rules that may be relevant.
(i) WAC
			 458-20-136
			 Manufacturing, processing for hire, fabricating;
(ii) WAC
			 458-20-178
			 Use tax and the use of tangible personal property;
(iii) WAC
			 458-20-193
			 Interstate sales of tangible personal property;
(iv) WAC
			 458-20-19301
			 Multiple activities tax credits;
(v) WAC
			 458-20-145
			 Local sales and use tax; and
(vi)
			 WAC
			 458-20-211
			 Leases or rentals of tangible personal property, bailments.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-23801 - Watercraft excise tax-Watercraft depreciation schedule

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 addresses the watercraft excise tax, including an overview of the tax,
			 exemptions from the tax, and the watercraft depreciation schedule used to
			 determine a watercraft's fair market value. The rule also addresses
			 administrative issues including payment, interest, and penalties.
(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 and terms.
The following definitions and terms apply
			 throughout this rule.
(a)
"Dealer"
means a person, partnership, association, or corporation
			 engaged in the business of selling vessels at wholesale or retail in this
			 state. RCW 88.02.310.
(b)
"Fair market value."
(i) In cases where the most recent purchase
			 price of a vessel is known to the vessel owner, "fair market value" means the
			 purchase price of the vessel in the year it was purchased. For subsequent
			 years, "fair market value" means the purchase price of the vessel depreciated
			 according to the schedule in subsection (6) of this rule.
			 RCW
			 82.49.040.
(ii) In cases where a vessel has been
			 acquired by lease or gift, or the most recent purchase price of the vessel is
			 not known to the vessel owner, "fair market value" means the appraised value of
			 the vessel determined according to subsection (7) of this rule.
			 RCW
			 82.49.050(1).
(iii) In cases where the department
			 determines that the purchase price stated by the owner is not a reasonable
			 representation of the true "fair market value" of the vessel, the department
			 must appraise the vessel according to subsection (7) of this rule.
			 RCW
			 82.49.050(2).
(c)
"Owner"
means a
			 person who has a lawful right to possession of a vessel by purchase, exchange,
			 gift, lease, inheritance, or legal action whether or not the vessel is subject
			 to a security interest, and means registered owner where the reference to owner
			 may be construed as either to registered or legal owner.
			 RCW
			 88.02.310.
(d)
"Vessel"
means every
			 watercraft used or capable of being used as a means of transportation on the
			 water, other than a seaplane.
			 RCW
			 88.02.310.
(e)
"Waters of this state"
means
			 any waters within the territorial limits of this state as described in
			 43 U.S.C. Sec.
			 1312.
			 RCW
			 88.02.310.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-239 - Sales to nonresidents of farm machinery or implements, and related services

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the retail sales tax exemption
			 provided by
			 RCW
			 82.08.0268 for sales to nonresidents of
			 farming machinery and implements, parts for farming machinery and implements,
			 and related labor and services. This section also explains the documents that
			 must be preserved to substantiate a claim of exemption. Sellers should refer to
			 WAC 458-20-193 (Inbound and outbound
			 interstate sales of tangible personal property) if they deliver farm machinery
			 or implements to the purchaser at an out-of-state location.
(2)
Tax-reporting requirements.
Retailing B&O and retail sales taxes generally apply to all sales of
			 tangible personal property, parts, and repair labor in Washington.
(a)
									RCW
			 82.08.0268 provides an exemption from retail
			 sales tax for sales to nonresidents of the following when used in conducting a
			 farm activity outside the state of Washington:
(i) Machinery and implements;
(ii) Parts for machinery and implements;
			 and
(iii) Labor and services for
			 repair of machinery, implements, and parts.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-240 - Manufacturer's new employee tax credits-Applications filed after June 30, 2010

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Chapter 82.62 RCW provides business and occupation
			 (B&O) tax credits to certain persons engaged in manufacturing and research
			 and development activities. These credits are intended to stimulate the economy
			 by creating employment opportunities in specific rural counties and community
			 empowerment zones of this state. The credits are as much as $4,000 per
			 qualified employment position. This rule explains the eligibility requirements
			 and application procedures for this program. It is important to note that an
			 application for the tax credits must be submitted to the department of revenue
			 (department) within 90 consecutive days after the first qualified employment
			 position is filled. See subsection (6) of this rule for additional information
			 regarding this application requirement.
(2)
Who is eligible for these tax
			 credits?
Subject to certain qualifications, an applicant (person
			 applying for a tax credit under chapter 82.62 RCW) who is engaged in an
			 eligible business project is entitled to the tax credits provided by chapter
			 82.62 RCW.
(a)
What is an eligible
			 business project?
An "eligible business project" means:
(i) Manufacturing, commercial testing, or
			 research and development activities conducted by an applicant;
(ii) In an eligible area at a specific
			 facility;
(iii) Where employment
			 increases as described under subsection (3) of this rule; and
(iv) Does not include any portion of a
			 business project undertaken by a light and power business or any portion of a
			 business project creating employment positions outside an eligible area.
To be considered an "eligible business project," the
				applicant's number of average full-time qualified employment positions at the
				specific facility must increase by 15 percent in the four consecutive full
				calendar quarters after the calendar quarter during which the first qualified
				employment position is filled. Subsection (4) of this rule explains how to
				determine whether this threshold is satisfied.
New businesses meeting all requirement of the program, whether
				new to Washington or newly formed, are eligible for all qualified employment
				positions filled during the four consecutive full calendar quarters immediately
				preceding the quarter during which the first qualified employment position is
				filled.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-24001 - Sales and use tax deferral-Manufacturing and research/development activities in high unemployment counties-Applications filed after June 30, 2010

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Chapter 82.60 RCW established a limited sales and
			 use tax deferral program. The purpose of the program is to promote economic
			 stimulation, create new employment opportunities in distressed areas, and
			 reduce poverty in certain distressed counties of the state.
			 RCW
			 82.60.010.
(a)
Deferral program.
This
			 deferral program applies to an eligible investment project for sales and use
			 taxes imposed on the construction, expansion, or renovation of qualified
			 buildings or acquisition of qualified machinery and equipment. The program
			 requires the recipient of the deferral to maintain the manufacturing or
			 research and development activity for an eight-year period.
This rule does not address specific requirements of
				RCW
				82.08.02565 and
				82.12.02565 that provide statewide
				sales and use tax exemptions for machinery and equipment used directly in a
				manufacturing operation. Repayment of tax deferred under chapter 82.60 RCW is
				not required, and interest and penalties under
				RCW
				82.60.070 will not be imposed, on machinery
				and equipment that qualifies for exemption under
				RCW
				82.08.02565 or
				82.12.02565. For additional
				information on statewide sales and use tax exemptions for machinery and
				equipment refer to WAC
				458-20-13601.
(b)
Program enacted.
The
			 legislature first enacted this program in 1985. It has since made major
			 revisions to the program criteria, specifically to the definitions of "eligible
			 area," "eligible investment project," and "qualified building." For
			 applications made prior to July 1, 2010, see WAC
			 458-20-24001A.
(c)
Administration of employment and
			 related programs.
The employment security department and the department
			 of commerce administer programs for high unemployment counties and job training
			 and should be contacted directly for information concerning these
			 programs.
(d)
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.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-24003 - Tax incentives for high technology businesses

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the tax incentives, contained in chapter 82.63 RCW and
			 RCW
			 82.04.4452, which apply to businesses engaged
			 in research and development or pilot scale manufacturing in Washington in five
			 high technology areas: Advanced computing, advanced materials, biotechnology,
			 electronic device technology, and environmental technology. Eligibility for
			 high technology or research and development tax incentives offered by the
			 federal government or any other jurisdiction does not establish eligibility for
			 Washington's programs.
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 in all situations must be determined after a review of all
				facts and circumstances. Assume all the examples below occur on or after June
				10, 2004, unless otherwise indicated.
(2)
Organization of the rule.
The information provided in this rule is divided into three parts.
(a) Part I provides information on the sales
			 and use tax deferral program under chapter 82.63 RCW.
(b) Part II provides information on the sales
			 and use tax exemption available for persons engaged in certain construction
			 activities for the federal government under
			 RCW
			 82.04.190(6).
(c) Part III provides information on the
			 business and occupation tax credit on research and developing spending under
			 RCW
			 82.04.4452.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-241 - Radio and television broadcasting

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Introduction
(a) This section provides tax
			 reporting instructions for persons in the radio and television broadcasting
			 industry. It explains the application of business and occupation (B&O) tax,
			 retail sales tax, and use tax to the industry and provides an explanation of
			 the various deductions available.
(b) For a discussion of the tax liabilities
			 of subscriber television services, see WAC
			 458-20-227.
(c) For a discussion of the taxability of
			 digital products, see WAC
			 458-20-15503.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-242A - Pollution control exemption and/or credits for single purpose facilities added to existing production plants to meet pollution control requirements and which are separately identifiable equipment principally for pollution control

Current through Register Vol. 24-14, July 15, 2024
Rule 242 deals with pollution control facilities and is
				published in two parts:
Part A.
Single purpose facilities added to existing
							 production plants as separately identifiable equipment principally for
							 pollution control and which are not designed for production of products other
							 than recovered products which but for the facility would be released as
							 pollutants.
Part B.
Dual purpose facilities which consist of new plant
							 equipment which achieves pollution control in the process of production of the
							 plant's products rather than through the add on of a pollution device to
							 existing plant equipment at some point in processing or upon completion of
							 processing.
Definition of Terms
For purposes of this rule:
(1) "Facility" shall mean an "air pollution
			 control facility" or a "water pollution control facility" as herein defined:
(a) "Air pollution control facility" includes
			 any treatment works, control devices and disposal systems, machinery,
			 equipment, structures, property or any part or accessories thereof, installed
			 or acquired for the primary purpose of reducing, controlling or disposing of
			 industrial waste which if released to the outdoor atmosphere could cause air
			 pollution. "Air pollution control facility" shall not mean any motor vehicle
			 air pollution control devices used to control the emission of air contaminants
			 from any motor vehicle.
(b) "Water
			 pollution control facility" includes any treatment works, control device or
			 disposal system, machinery, equipment, structures, property or any accessories
			 thereof installed or acquired for the primary purpose of reducing, controlling
			 or disposing of sewage and industrial waste, which if released to a water
			 course could cause water pollution; provided, that the word "facility" shall
			 not be construed to include any control device, machinery, equipment,
			 structure, disposal system or other property installed or constructed for a
			 municipal corporation or for the primary purpose of connecting any commercial
			 establishment with the waste collecting facilities of public or privately owned
			 utilities.
(c) For purposes of this
			 exemption or credit, the terms "commercial establishment" and "other commercial
			 establishment" do not include contractors or their suppliers who install
			 pollution control equipment in facilities of and for another person.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-243 - Litter tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Chapter 82.19 RCW imposes a litter tax on
			 manufacturers, wholesalers, and retailers of certain products. Litter tax is
			 imposed independently of the business and occupation (B&O) tax and retail
			 sales and use taxes.
			 RCW
			 82.19.010. This section provides detailed
			 information about the litter tax, including the measure of the tax, the
			 products to which the tax applies, and specific exemptions from the
			 tax.
(2)
Tax measure.
For manufacturers, the measure of the tax is the value of products listed in
			 subsection (4) of this section, including by-products manufactured in this
			 state. For wholesalers and retailers, the measure of the tax is the gross
			 proceeds of sales within this state of the products listed in subsection (4) of
			 this section. In the case of publishers of newspapers and magazines, the
			 measure of the tax is the gross proceeds of sales, and does not include
			 advertising income.
Litter tax is imposed on subsequent sales of the same goods
				from the manufacturer to the wholesaler, from the wholesaler to the retailer,
				and from the retailer to the consumer, if the goods are listed in subsection
				(4) of this section, and the sales are not specifically exempt by law.
(a)
Value of products and gross
			 proceeds of sales.
For purposes of the litter tax, "value of products"
			 and "gross proceeds of sales" have the same meanings as defined in
			 RCW
			 82.04.450 and
			 82.04.070,
			 respectively. See also WAC
			 458-20-112 for
			 more information regarding "value of products."
(b)
Alternative method for grocery
			 stores and drugstores.
Instead of requiring grocery stores and
			 drugstores to account for all items that are and are not subject to litter tax
			 separately, the following alternative methods are allowed:
(i) Persons operating drugstores may report
			 and pay litter tax measured by fifty percent of total sales in lieu of
			 separately accounting for sales of nondrug drugstore sundry products. See
			 subsection (4)(n) of this section for information about what constitutes
			 nondrug drugstore sundry products. For purposes of this rule, "drug" has the
			 same meaning as provided in
			 RCW
			 82.08.0281.
(ii) Persons operating grocery stores may
			 report and pay the litter tax measured by ninety-five percent of total sales in
			 lieu of separately accounting for grocery and nongrocery products sold. See
			 subsection (4)(b) of this section for information about what constitutes
			 grocery products.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-244 - Food and food ingredients

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides guidelines for determining if
			 food or food ingredients qualify for the retail sales tax and use tax
			 exemptions under
			 RCW
			 82.08.0293 and
			 82.12.0293 (collectively referred
			 to in this rule as the "exemptions").
There is no corresponding business and occupation (B&O) tax
				exemption. Even if a sale of food or food ingredients is exempt from retail
				sales tax or use tax under the exemptions, gross proceeds from sales of food or
				food ingredients remain subject to the retailing B&O tax.
(2)
Other rules that may apply.
Rules in the following list may contain additional relevant information:
(a) WAC
			 458-20-119 Sales by caterers and
			 food service contractors;
(b) WAC
			 458-20-124 Restaurants, cocktail
			 bars, taverns and similar businesses;
(c) WAC
			 458-20-166 Hotels, motels,
			 boarding houses, rooming houses, resorts, hostels, trailer camps, short-term
			 rentals and similar lodging businesses;
(d) WAC
			 458-20-167 Educational
			 institutions, school districts, student organizations, and private
			 schools;
(e) WAC
			 458-20-168 Hospitals, nursing
			 homes, assisted living facilities, adult family homes, and similar health care
			 facilities. This rule also provides information on an exclusion from retail
			 sales tax for certain food, drinks, or meals furnished by senior living
			 communities;
(f) WAC
			 458-20-169 Nonprofit
			 organizations;
(g) WAC
			 458-20-229 Refunds; and
(h) WAC
			 458-20-243 Litter tax.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-247 - Trade-ins, selling price, sellers' tax measures

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the measure of tax when a trade-in is included in the sale of tangible
			 personal property. It explains how and when the retail sales or use tax
			 exclusions apply and the recordkeeping requirements needed to document the
			 transactions.
The value of "trade-in property of like kind" is excluded from
				the definitions of "selling price" in
				RCW
				82.08.010 and the definition of "value of the
				article used" in
				RCW
				82.12.010.
Unless otherwise stated, "tax," "taxable," and "nontaxable," as
				used in this section, refer to retail sales or use tax only. The terms
				"trade-in," "traded in," and "property traded in" have their ordinary and
				common meaning. The terms refer to property applied, in whole or in part,
				toward the selling price of property of like kind. Readers are advised that the
				fact that sales and purchase transactions might be characterized as a "like
				kind" under Section 1031 of the Internal Revenue Code does not control for the
				purpose of the trade-in exclusion in
				RCW
				82.08.010 and
				82.12.010.
(a)
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. The tax results of other
			 situations must be determined after a review of all of the facts and
			 circumstances.
(b)
References
			 to related sections.
The department of revenue (department) has adopted
			 other sections that readers may want to refer to.
(i) WAC
			 458-20-106 Casual or isolated
			 sales -- Business reorganizations;
(ii) WAC
			 458-20-178 Use tax;
(iii) WAC
			 458-20-208 Exemptions for
			 wholesale sales of new motor vehicles between new car dealers and for
			 accommodation sales;
(iv) WAC
			 458-20-211 Leases or rentals of
			 tangible personal property, bailments; and
(v) WAC
			 458-20-272 Tire fee -- Core
			 deposits or credits.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-249 - Artistic or cultural organizations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains deductions and exemptions from
			 Washington business and occupation tax, retail sales tax and use tax as applied
			 to artistic and cultural organizations. Readers may refer to the following for
			 additional information.
(a) Statutes that may
			 apply:
(i)
										RCW
			 82.04.4327 Deductions-Artistic and cultural
			 organizations.
(ii)
										RCW
			 82.04.4328 "Artistic or cultural
			 organization" defined.
(iii)
										RCW
			 82.08.031 Exemptions-Sales to artistic or
			 cultural organizations of certain objects acquired for exhibition or
			 presentation.
(iv)
										RCW
			 82.12.031 Exemptions-Use by artistic or
			 cultural organizations of certain objects.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-250 - Solid waste collection tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains how the solid waste collection
			 tax imposed under
			 chapter
			 82.18 RCW applies; who is
			 required to collect the tax; and the BO, sales, and use tax obligations of
			 persons providing solid waste collection services. The tax imposed under
			 chapter
			 82.18 RCW was previously
			 known as the "refuse collection tax." For the purposes of this section, the tax
			 is referred to by its statutory name, the "solid waste collection
			 tax."
(2)
(a)
What is "solid waste"?
"Solid waste" or "waste" means garbage, trash, rubbish, or other material
			 discarded as worthless or not economically viable for further use. The term
			 does not include hazardous or toxic waste nor does it include material
			 collected primarily for recycling or salvage.
(b)
Who is the taxpayer for purposes of
			 the solid waste collection tax?
"Taxpayer" means that person upon whom
			 the solid waste collection tax is imposed, that is, the private or commercial
			 consumer.
(c)
Who is required
			 to collect the solid waste collection tax?
Every person who receives
			 waste for transfer, storage, or disposal including, but not limited to, all
			 collection services, public or private dumps, transfer stations, and similar
			 operations, must collect the solid waste collection tax from the private or
			 commercial consumer.
(d)
What
			 is the measure of the tax?
The solid waste collection tax applies to the
			 consideration charged for solid waste collection services.
"Consideration charged for the services" is the total amount
				billed as compensation for solid waste collection services, without any
				deduction for any costs of doing business or any other expense whatsoever, paid
				or accrued. The term does not include:
(i) Any amount included in the charges for
			 materials collected primarily for recycling;
(ii) The solid waste collection tax itself,
			 whether separately itemized or not:
(iii) Any utility taxes or consumer taxes,
			 imposed by the state or any political subdivision thereof or any municipal
			 corporation, directly upon the consumer and separately itemized on the
			 taxpayer's billing; or
(iv) Late
			 charges or penalties which may be imposed for nontimely payment.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-252 - Hazardous substance tax

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Introduction. Under chapter 82.21 RCW (referred to in this rule as the "law"),
			 a hazardous substance tax is imposed upon the wholesale value of certain
			 substances and products, with specific credits and exemptions provided. The tax
			 is an excise tax upon the privilege of possessing hazardous substances in this
			 state.
Before July 1, 2019, the tax was imposed upon the wholesale
				value of the hazardous substance. Starting July 1, 2019, the tax is imposed in
				one of two ways:
Upon the wholesale value of certain hazardous substances
				("value-based tax"); or
Upon the volume of certain hazardous substances ("volumetric
				tax").
The volumetric tax applies to petroleum products that are
				easily measured on a per barrel basis. The value-based tax applies to all other
				hazardous substances, including petroleum products that are not easily measured
				on a per barrel basis.
(a) Chapter
			 82.21 RCW defines certain specific substances as being hazardous and includes
			 other substances by reference to federal legislation governing such things. It
			 also provides authority to the director of the state department of ecology to
			 designate by rule any other substance or product as hazardous that could
			 present a threat to human health or the environment. (Chapter 173-342
			 WAC.)
(b) Chapter 82.21 RCW is
			 administered exclusively under this rule. The law relates exclusively to the
			 possession of hazardous substances and products. The law does not relate to
			 waste, releases or spills of any materials, cleanup, compensation, or liability
			 for such things, nor does tax liability under the law depend upon such factors.
			 The incidence or privilege that incurs tax liability is simply the possession
			 of the hazardous substance or product, whether or not such possession actually
			 causes any hazardous or dangerous circumstance.
(c) The hazardous substance tax is imposed
			 upon any possession of a hazardous substance or product 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 upon the first such
			 possession in this state. Therefore, the law provides that if the tax has not
			 been paid upon any hazardous substance or product the department of revenue may
			 collect the tax from any person who has had possession. The amount of tax paid
			 then constitutes a debt owed by the first person having had taxable possession
			 to the person who pays the tax.