Chapter 458-20 - Excise tax rules

Section 458-20-100 - Informal administrative reviews
Section 458-20-10001 - Adjudicative proceedings Brief adjudicative proceedings-Certificate of registration (tax registration endorsement) revocation
Section 458-20-10002 - Adjudicative proceedings - Formal adjudicative proceedings - Log export enforcement actions pursuant to chapter 240-15 WAC - Orders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120 - Converted brief adjudicative proceedings
Section 458-20-10003 - Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits
Section 458-20-10004 - Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities
Section 458-20-10005 - Written determinations as precedents-Criteria for publication
Section 458-20-101 - Tax registration and tax reporting
Section 458-20-10101 - Business licensing service-Total fee payable-Handling of fees (Repealed)
Section 458-20-102 - Reseller permits
Section 458-20-10201 - Application process and eligibility requirements for reseller permits
Section 458-20-10202 - Brief adjudicative proceedings for matters related to reseller permits
Section 458-20-102A - Resale certificates
Section 458-20-103 - Gift certificates-Sale deemed to occur and retail sales tax collected at time of redemption
Section 458-20-104 - Small business tax relief based on income of business
Section 458-20-105 - Employees distinguished from persons engaging in and operating a business
Section 458-20-106 - Casual or isolated sales - Business reorganizations
Section 458-20-107 - Requirement to separately state sales tax - Advertised prices including sales tax
Section 458-20-108 - Selling price-Credit card service fees, foreign currency, discounts, patronage dividends
Section 458-20-109 - Finance charges, carrying charges, interest, penalties
Section 458-20-110 - Delivery charges
Section 458-20-111 - Advances and reimbursements
Section 458-20-112 - Value of products
Section 458-20-113 - Ingredients or components, chemicals used in processing new articles for sale
Section 458-20-115 - Sales of packing materials and containers
Section 458-20-116 - Sales and/or use of labels, name plates, tags, premiums, and advertising material
Section 458-20-117 - Sales and/or use of dunnage
Section 458-20-118 - Sale or rental of real estate, license to use real estate
Section 458-20-119 - Sales by caterers and food service contractors
Section 458-20-120 - Sales of ice
Section 458-20-121 - Sales of heat or steam-Including production by cogeneration
Section 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses
Section 458-20-12401 - Special stadium sales and use tax
Section 458-20-126 - Sales of motor vehicle fuel, special fuel, and nonpolluting fuel
Section 458-20-127 - Sales of newspapers, magazines and periodicals
Section 458-20-128 - Real estate brokers and salesmen
Section 458-20-129 - Gasoline service stations
Section 458-20-131 - Gambling activities
Section 458-20-132 - Automobile dealers/demonstrator and executive vehicles
Section 458-20-133 - Frozen food lockers
Section 458-20-134 - Commercial or industrial use
Section 458-20-135 - Extracting natural products
Section 458-20-13501 - Timber harvest operations
Section 458-20-136 - Manufacturing, processing for hire, fabricating
Section 458-20-13601 - Manufacturers and processors for hire-Sales and use tax exemptions for machinery and equipment
Section 458-20-138 - Personal services rendered to others
Section 458-20-139 - Trade shops - Printing plate makers, typesetters, and trade binderies
Section 458-20-140 - Photofinishers and photographers
Section 458-20-141 - Duplicating activities and mailing bureaus
Section 458-20-142 - Photographic equipment and supplies
Section 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals
Section 458-20-144 - Printing industry
Section 458-20-145 - Sourcing retail sales for business and occupation tax and state and local retail sales tax-Sourcing of use tax for purchasers
Section 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions
Section 458-20-14601 - Financial institutions - Income apportionment
Section 458-20-148 - Barber and beauty shops
Section 458-20-150 - Optometrists, ophthalmologists, and opticians
Section 458-20-151 - Dentists, audiologists, and other health care providers - Dental laboratories and dental technicians
Section 458-20-153 - Funeral establishments
Section 458-20-154 - Cemeteries, crematories, columbaria
Section 458-20-15501 - Taxation of computer systems and hardware
Section 458-20-15502 - Taxation of computer software
Section 458-20-15503 - Digital products
Section 458-20-156 - Abstract, title insurance and escrow businesses
Section 458-20-158 - Florists and nurserymen
Section 458-20-159 - Consignees, bailees, factors, agents and auctioneers
Section 458-20-160 - Agricultural commission agents
Section 458-20-162 - Stockbrokers and security houses
Section 458-20-163 - Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool
Section 458-20-164 - Insurance producers, adjusters - Title insurance agents - Surplus line brokers
Section 458-20-165 - Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services
Section 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
Section 458-20-167 - Educational institutions, school districts, student organizations, and private schools
Section 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health care facilities
Section 458-20-169 - Nonprofit organizations
Section 458-20-170 - Constructing and repairing of new or existing buildings or other structures upon real property
Section 458-20-17001 - Government contracting-Construction, installations, or improvements to government real property
Section 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
Section 458-20-172 - Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services
Section 458-20-173 - Installing, cleaning, repairing or otherwise altering or improving personal property of consumers
Section 458-20-174 - Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
Section 458-20-17401 - Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce
Section 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
Section 458-20-176 - Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel
Section 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers
Section 458-20-178 - Use tax and the use of tangible personal property
Section 458-20-17802 - Collection of use tax by county auditors and department of licensing-Measure of tax
Section 458-20-17803 - Use tax on promotional material
Section 458-20-179 - Public utility tax
Section 458-20-17902 - Brokered natural gas-Use tax
Section 458-20-180 - Motor carriers
Section 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
Section 458-20-182 - Warehouse and other storage businesses
Section 458-20-183 - Recreational services and activities
Section 458-20-185 - Tax on tobacco product
Section 458-20-186 - Tax on cigarette
Section 458-20-187 - Tax responsibility of vending machine owners and operators
Section 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
Section 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts
Section 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
Section 458-20-192 - Indians - Indian country
Section 458-20-193 - Interstate sales of tangible personal property
Section 458-20-19301 - Multiple activities tax credits
Section 458-20-193C - Imports and exports-Sales of goods from or to persons in foreign countries
Section 458-20-193D - Transportation, communication, public utility activities, or other services in interstate or foreign commerce
Section 458-20-194 - Doing business inside and outside the state
Section 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
Section 458-20-19402 - Single factor receipts apportionment-Generally
Section 458-20-19403 - Apportionable royalty receipts attribution
Section 458-20-19404 - Financial institutions-Income apportionment
Section 458-20-19404A - Financial institutions Income apportionment
Section 458-20-19405 - CPI-U adjustments to minimum nexus thresholds for apportionable activities (Repealed)
Section 458-20-195 - Taxes, deductibility
Section 458-20-196 - Bad debts
Section 458-20-197 - When tax liability arises
Section 458-20-198 - Installment sales, method of reporting
Section 458-20-199 - Accounting methods
Section 458-20-200 - Leased departments
Section 458-20-201 - Interdepartmental charges
Section 458-20-202 - Pool purchases
Section 458-20-203 - Corporations, Massachusetts trusts
Section 458-20-204 - Outdoor advertising and advertising display services
Section 458-20-205 - Sales of utility services by building companies
Section 458-20-207 - Legal, arbitration, and mediation services
Section 458-20-208 - Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales
Section 458-20-209 - Farming for hire and horticultural services performed for farmers
Section 458-20-210 - Sales of tangible personal property for farming-Sales of agricultural products by farmers
Section 458-20-211 - Leases or rentals of tangible personal property, bailments
Section 458-20-214 - Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce
Section 458-20-216 - Successors, quitting business
Section 458-20-217 - Lien for taxes
Section 458-20-21701 - Enhanced collection tools
Section 458-20-218 - Advertising agencies
Section 458-20-221 - Collection of use tax by retailers and selling agents
Section 458-20-222 - Veterinarians
Section 458-20-223 - Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee
Section 458-20-224 - Service and other business activities
Section 458-20-226 - Landscape and horticultural services
Section 458-20-227 - Subscriber television services
Section 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection
Section 458-20-22801 - Tax reporting frequency
Section 458-20-22802 - Electronic filing and payment
Section 458-20-229 - Refunds
Section 458-20-230 - Statutory limitations on assessments
Section 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Section 458-20-235 - Effect of rate changes on prior contracts and sales agreements
Section 458-20-236 - [Repealed] Baseball clubs and other sport organizations
Section 458-20-238 - Sales of watercraft to nonresidents-Use of watercraft in Washington by nonresidents
Section 458-20-23801 - [Effective until 1/1/2025] Watercraft excise tax-Watercraft depreciation schedule
Section 458-20-23801 - [Effective 1/1/2025] Watercraft excise tax-Watercraft depreciation schedule
Section 458-20-239 - Sales to nonresidents of farm machinery or implements, and related services
Section 458-20-240 - Manufacturer's new employee tax credits-Applications filed after June 30, 2010
Section 458-20-24001 - Sales and use tax deferral-Manufacturing and research/development activities in high unemployment counties-Applications filed after June 30, 2010
Section 458-20-24001A - Sales and use tax deferral-Manufacturing and research/development activities in rural counties-Applications filed prior to July 1, 2010
Section 458-20-24003 - Tax incentives for high technology businesses
Section 458-20-240A - Manufacturer's new employee tax credits-Applications filed prior to July 1, 2010
Section 458-20-241 - Radio and television broadcasting
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
Section 458-20-242B - Pollution control exemption and/or credits for dual purpose facilities which are constructed to meet pollution control requirements and which achieve pollution control in the process of production of the plant's products
Section 458-20-243 - Litter tax
Section 458-20-244 - Food and food ingredients
Section 458-20-245 - Taxation of competitive telephone service, telecommunications service, and ancillary service
Section 458-20-246 - Sales to or through a direct seller's representative
Section 458-20-247 - Trade-ins, selling price, sellers' tax measures
Section 458-20-248 - Sales of precious metal bullion and monetized bullion
Section 458-20-249 - Artistic or cultural organizations
Section 458-20-250 - Solid waste collection tax
Section 458-20-251 - Sewerage collection and other related activities
Section 458-20-252 - Hazardous substance tax
Section 458-20-254 - Recordkeeping
Section 458-20-255 - Carbonated beverage syrup tax
Section 458-20-256 - Trade shows, conventions and seminars
Section 458-20-257 - Tangible personal property warranties and service contracts
Section 458-20-258 - Travel agents and tour operators
Section 458-20-260 - Oil spill response and administration tax
Section 458-20-261 - [Effective until 10/26/2024] Commute trip reduction incentives
Section 458-20-261 - [Effective 10/26/2024] Commute trip reduction incentives
Section 458-20-262 - Retail sales and use tax exemptions for farmworker housing
Section 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
Section 458-20-264 - National Uniform Tobacco Settlement
Section 458-20-265 - Sales and use tax exemption-Airplane maintenance repair stations
Section 458-20-267 - Annual tax performance reports for certain tax preferences
Section 458-20-267A - Annual reports for certain tax preferences
Section 458-20-268 - Annual surveys for certain tax preferences
Section 458-20-269 - Waiver of public disclosure of certain new tax preferences
Section 458-20-270 - Telephone program excise tax rates
Section 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits
Section 458-20-273 - Renewable energy system cost recovery (Repealed)
Section 458-20-274 - Staffing services
Section 458-20-277 - Certified service provider - Compensation
Section 458-20-27701 - Model 2 volunteer sellers - Compensation
Section 458-20-27702 - Taxpayer relief - Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (Repealed)
Section 458-20-278 - Returned goods, defective goods-Motor vehicle lemon law
Section 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles
Section 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles
GENERAL RULE: TAX AVOIDANCE (§§ 458-20-280 — 458-20-301)