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Rule New ETA Title Date Cancel
Aerospace 3162 Aerospace "tooling" under Substitute Senate Bill 6828 01/14/2010  
Chapter 84.33 RCW 3021 A statement of purpose and intent with respect to issues involving the forestry products industry 02/02/2009  
CREDIT BUREAUS 3107 Taxability of credit bureau services 02/02/2009  
EHANCED FOOD FISH 3099 Measure of the enhance food fish tax for persons with a direct retail endorsement 02/02/2009  
Leasehold 3164 Public Utility Pole Attachment Contracts 01/19/2011  
LET 3113 Computing Leasehold Excise Tax at Public Marinas 02/02/2009  
MISC 3010 Employee reimbursed gasoline costs 02/02/2009  
MISC 3041 Patronage dividends of cooperative associations 02/02/2009  
MISC 3055 BTA Nonacquiescence 02/02/2009  
MISC 3065 Oral instructions relating to tax liability 02/02/2009  
MISC 3083 Deductions in excess of income 02/02/2009  
MISC 3133 Withdrawal of published determination 02/02/2009  
MISC 3142 Business and Occupation Tax on Sale of or Granting a License to Use Intangibles 02/02/2009  
NA 3001 Excise tax advisories cross reference table 02/02/2009  
NA 3002 Cancellation of Interpretive statements 02/02/2009  
Streamlined sales tax 3101 National streamlined sales and use tax agreement – Definition of “tangible personal property” 02/02/2009  
102 3005 Intervening use 02/02/2009  
102 3066 Purchase of personalty for resale as realty 02/02/2009  
102 3005.r1 Intervening Use 12/31/2009  
102 3036.r1 Extermination and Pest Control Services 12/31/2009  
102 3040.r1 Chemicals Used iin Processing by the Pulp Industry 12/31/2009  
102 3052.r1 Retail Sales Tax: Road Construction 12/31/2009  
102 3068.r1 Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation 12/31/2009  
102 3084.r1

Retail Sales Tax-Charges for Towing Damaged or Inoperable Vehicles for Repair

12/31/2009  
102 3093.r1 Prepaid telephone Debit Cards 12/31/2009  
102 3096.r1 Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations 12/31/2009  
102 3097.r1 Deferred Sales Tax 12/31/2009  
102 3100.r1 Staffing Companies 12/31/2009  
102 3128.r1 Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner 12/31/2009  
102 3153.r1 Road Construction-Contractors Applying Sand, Gravel and Rock Retail Sales Tax - Use Tax 12/31/2009  
102A 3005.r1 Intervening Use 12/31/2009  
102A 3036.r1 Extermination and Pest Control Services 12/31/2009  
102A 3040.r1 Chemicals Used iin Processing by the Pulp Industry 12/31/2009  
102A 3052.r1 Retail Sales Tax: Road Construction 12/31/2009  
102A 3068.r1 Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation 12/31/2009  
102A 3084.r1

Retail Sales Tax-Charges for Towing Damaged or Inoperable Vehicles for Repair

12/31/2009  
102A 3093.r1 Prepaid Telephone Debit Cards 12/31/2009  
102A 3096.r1 Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations 12/31/2009  
102A 3097.r1 Deferred Sales Tax 12/31/2009  
102A 3100.r1 Staffing Companies 12/31/2009  
102A 3128.r1 Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner 12/31/2009  
102A 3153.r1 Road Construction-Contractors Applying Sand, Gravel and Rock Retail Sales Tax - Use Tax 12/31/2009  
103 3107 Taxability of credit bureau services 02/02/2009  
105 3134 Transactions between related entities 02/02/2009  
106 3009 Sale of tangible personal property by a joint venturer to the joint venture 02/02/2009  
106 3070 Taxable transfers of capital assets 02/02/2009  
106 3132 Collection of retail sales tax on casual sales of motor vehicles 02/02/2009  
106 3136 Reimbursement of a venturer in a joint venture 02/02/2009  
106 3137 Transfer of capital assets to joint ventures 02/02/2009  
106 3142 Business and Occupation Tax on Sale of or Granting a License to Use Intangibles 02/02/2009  
107 3012 Cash shortages and cash overages 02/02/2009  
107 3129 Foreign currency  02/02/2009  
108 3008 Service charges on transactions financed through credit cards 02/02/2009  
108 3060 Coupons used in retail sales 02/02/2009  
108 3081 Effect of manufacturer's rebates on the measure of tax liability 02/02/2009  
108 3147 Make-ready services performed by dealers   02/02/2009  
109 3061 Amounts awarded for costs not included in the contract 02/02/2009  
109 3062 Amounts paid under a penalty clause 02/02/2009  
111 3004 Reimbursements for performance bond premiums 02/02/2009  
111 3028 Payments for temporary relocation of utility facilities 02/02/2009  
111 3095 Loan application deposits 02/02/2009  
111 3100 Staffing Companies 02/02/2009  
111 3144 Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor 02/02/2009  
112 3020 Measure of manufacturing tax on articles produced partly within and partly without the state 02/02/2009  
112 3071 Public Road Construction Materials – Measure of Tax 02/02/2009  
113 3022 Retail sales tax on items used in meat processing 02/02/2009  
113 3040 Chemicals used in processing by the pulp industry 02/02/2009  
113 3045 Materials used in welding process 02/02/2009  
118 3030 Parking fees as income from rental of real estate 02/02/2009  
118 3057 Purchase of billboards: real property or tangible personal property 02/02/2009  
128 3145 Real estate broker - Shared commissions and expenses 02/02/2009  
129 3016 Automobile towing and roadside assistance activities 02/02/2009  
129 3032 Taxation of amounts received through sales of abandoned vehicles 02/02/2009  
129 3084 Retail sales tax - Charges for towing damaged or inoperable vehicles for repair 02/02/2009  
131 3039 Agricultural fair association exemption 02/02/2009  
134 3152 Off-site component fabrication by speculative builders 02/02/2009  
135 3059 Processing meat by-products 02/02/2009  
136 3014 Manufacturing contaminant incidentally used for other purposes 02/02/2009  
136 3071 Public Road Construction Materials – Measure of Tax 02/02/2009  
136 3112 Processing Perishable Meat Products 02/02/2009  
140 3017 Sale of photographs to school children 02/02/2009  
142 3005 Intervening use 02/02/2009  
143 3074 Newspapaer supplements 02/02/2009  
144 3058 Electroplates manufactured and used by a printer 02/02/2009  
144 3063 Printing industry- use tax on consumable materials and supplies 02/02/2009  
146 3076 Deductibility of interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties 02/02/2009  
146 3078 Taxability of interest from participation loans 02/02/2009  
146 3095 Loan application deposits 02/02/2009  
146 3144 Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor 02/02/2009  
155 3143 Computer programs: Retail or service 02/02/2009  
156 3038 Deeds of trust - Trustee fees 02/02/2009  
159 3046 Tax liability of charter boat owners and charter agencies - reporting instructions 02/02/2009  
162 3161 Apportionment of Income by Stockbrokers and Security Houses 05/13/2011  
165 3005 Intervening use 02/02/2009  
167 3096 Fund-raising activities of public schools, associated student body groups, and patent teacher associations 02/02/2009  
169 3039 Agricultural fair association exemption 02/02/2009  
170 3053 Form oil purchased by building contractors 02/02/2009  
170 3061 Amounts awarded for costs not included in the contract 02/02/2009  
170 3062 Amounts paid under a penalty clause 02/02/2009  
170 3067 Business & occupation tax: Contract assignments 02/02/2009  
170 3075 Condominiums 02/02/2009  
170 3138 Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment 02/02/2009  
170 3152 Off-site component fabrication by speculative builders 02/02/2009  
171 3025 Construction of private roads intended to be dedicated to the county 02/02/2009  
171 3033 Public road construction for private individuals 02/02/2009  
171 3035 Paving cuts 02/02/2009  
171 3050 Dump truck operators 02/02/2009  
171 3052 Retail sales tax: Road construction 02/02/2009  
171 3053 Form oil purchased by building contractors 02/02/2009  
171 3067 Business & occupation tax: Contract assignments 02/02/2009  
171 3068 Taxability of highway construction contract projects administered by Washington State Department of Transportation 02/02/2009  
171 3071 Public Road Construction Materials – Measure of Tax 02/02/2009  
171 3134 Transactions between related entities 02/02/2009  
171 3148 Public road construction included in a lump sum general construction contract 02/02/2009  
171 3153 Road construction -Contractors applying sand, gravel and rock - sales tax - use tax 02/02/2009  
171 3154 Public road construction -- Off-site activities 02/02/2009  
172 3023 “Clearing of Land and Moving of Earth” Include Removal of Log Dams and Cleaning Settling Ponds 02/02/2009  
172 3034 Snow removal and power sweeping of parking lots and roads 02/02/2009  
172 3036 Extermination and pest control services 02/02/2009  
172 3088 Taxability of oil and chemical spill cleanup 02/02/2009  
173 3018 Dismantling of equipment as retail sales 02/02/2009  
173 3045 Materials used in welding process 02/02/2009  
173 3128 Repair work on goods damaged in transit as ordered by the shipper, the carrier, or the owner 02/02/2009  
175 3026 Utility boxes" used to ship cargo in interstate commerce 02/02/2009  
175 3027 Purchase and installation of fixtures and equipment on a vessel owned by another 02/02/2009  
175 3056 Taxability of air transportation and other activities performed with aircraft 02/02/2009  
176 3049 Component parts of watercraft: Life preservers 02/02/2009  
176 3073 Airplanes used on vessel engaged in commercial deep sea fishing operations 02/02/2009  
177 3141 Retail sales and use tax: Servicemembers' Civil Relief Act 02/02/2009  
178 3005 Intervening use 02/02/2009  
178 3005 Intervening use 02/02/2009  
178 3013 Rental value of a one-use article 02/02/2009  
178 3022 Retail sales tax on items used in meat processing 02/02/2009  
178 3029 Determination of minimum value of tangible personal property 02/02/2009  
178 3044 Use tax modification to aircraft dealers 02/02/2009  
178 3066 Purchase of Personalty for Resale as Realty 06/03/2010  
178 3069 Use tax on property acquired by inheritance 02/02/2009  
178 3077 Use tax in relation to use of private airplanes for business within and without the state 02/02/2009  
178 3079 Presumption of use within Washington when resident purchases property out of state 02/02/2009  
178 3097 Deferred sales tax 02/02/2009  
178 3151 Taxable transactions by aircraft dealers 02/02/2009  
179 3019 Berthage and moorage charges subject to public utility tax 02/02/2009  
179 3043.R1 Income Low-density light and power utility deduction 05/28/2009  
179 3043 Low-density light and power utility deduction 02/02/2009  
179 3090 Sales of natural gas transported from origins without the state to points within the state 02/02/2009  
179 3151 Taxable transactions by aircraft dealers 02/02/2009  
180 3050 Dump truck operators 02/02/2009  
180 3139 Urban transportation - the five-mile standard 02/02/2009  
182 3105 Storing, inspecting, testing, and labeling of canned salmon 02/02/2009  
182 3165 Dry Stack Boat Storage 02/18/2011  
183 3003 Taxability of Yoga, Tai Chi, and Qi Gong 02/02/2009  
183 3015 Camping Clubs Receiving Initiation Fees and Dues Income 02/02/2009  
183 3080 Use of market comparisons by golf businesses reporting on the "actual records of facilities usage" method 02/02/2009  
183 3098 Health and physical fitness clubs receiving initiation fees and dues income 02/02/2009  
183 3104 Physical fitness services – specialized exercise and conditioning activities 02/02/2009  
183 3167 Taxability of Fees Charged for Amusement and Recreation Services 07/01/2011  
190 3141 Retail sales and use tax: Servicemembers' Civil Relief Act 02/02/2009  
190 3156 Disaster Relief Funds Provided by FEMA and the Red Cross 02/10/2009  
190 3157 Information Technology Services and the Preferential B&O Rate Under RCW 82.04.263 02/25/2009  
190 3158 Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement 12/11/2009  
192 3089 Retail sales tax on telephone services sold to Indians 02/02/2009  
193 3011 Railroad switching of interstate carriers 02/02/2009  
193 3054 Sales to nonresidents of jurisdictions imposing a sales tax of less than three percent 02/02/2009  
193 3091 Receipt of goods through an agent 02/02/2009  
193 3140 Out-of-state activities related to performance of local installation contract 02/02/2009  
193 3149 The applicability of the interstate commerce exemption to freight forwarders 02/02/2009  
193 3155 Stimulating wholesale sales by promoting retail sales 02/02/2009  
194 3110 Cost Apportionment -- Treatment of Costs Incurred for Multiple Purposes 02/02/2009  
197 3024 Public works contracts 02/02/2009  
199 3131 Record keeping requirements 02/02/2009  
201 3134 Transactions between related entities 02/02/2009  
203 3134 Transactions between related entities 02/02/2009  
203 3146 Sale without transfer of possession 02/02/2009  
204 3037 Posting services performed by an outdoor advertising company on billboards owned and controlled by the customer 02/02/2009  
211 3005 Intervening use 02/02/2009  
211 3048 Lease cancellation payment 02/02/2009  
211 3072 Rentals of tangible personal property used both within and without Washington 02/02/2009  
211 3116 Car Sharing Organizations 02/02/2009  
211 3130 Deductibility of repair and maintenance costs of leased property 02/02/2009  
214 3160 Packers of Horticultural Products and the Taxability of Storage Income 12/30/2009  
216 3087 Bankruptcy liquidations: Retail sales and use tax 02/02/2009  
217 3024 Public works contracts 02/02/2009  
221 3046 Tax liability of charter boat owners and charter agencies - reporting instructions 02/02/2009  
224 3031 Layaway charges 02/02/2009  
244 3082 Donations to meal providers 02/02/2009  
224 3088 Taxability of oil and chemical spill cleanup 02/02/2009  
224 3094 Sales of drawings and plans 02/02/2009  
228 3114 Substantial Underpayment Penalty 02/02/2009  
228 3166 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs 06/03/2011  
229 3106 Refunds of over collected retail sales tax 02/02/2009  
230 3042 Statute of limitations not a defense when material fact misrepresented 02/02/2009  
235 3150 Payment prior to services - When taxable 02/02/2009  
240 3102 Alternative credit computation formula – Seasonal employment manufacturers 02/02/2009  
244 3168 Meal Assembly Kitchens 08/19/2011  
245 3047 Taxation of network telephone service used to provide Internet access  02/02/2009  
245 3086 Telephone answering service - Services or retail sales 02/02/2009  
245 3089 Retail sales tax on telephone services sold to Indians 02/02/2009  
245 3093 Prepaid telephone debit cards 02/02/2009  
245 3135 Applicability of RCW 82.08.0289 residential telephone service exemption to cellular telephone service 02/02/2009  
245 3159 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation 05/20/2011  
245 3171 Taxation of Dark Fiber (unlit fiber optic cable) 04/05/2012  
246 3006 Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. 02/02/2009  
252 3092 Hazardous substance/petroleum products tax, vessels operating in Washington waters 02/02/2009  
257 3103 Distinguishing warranties and maintenance agreements 02/02/2009  
271 3109 Agricultural Burning Exemption (prior to July 1, 2005) 02/02/2009  
13501 3050 Dump truck operators 02/02/2009  
13601 3117 Manufacturers’ Machinery and Equipment Exemption 02/02/2009  
13601 3118 Manufacturers’ Machinery and Equipment Exemption – Rental of tangible personal property and providing tangible personal property along with an operator 02/02/2009  
13601 3119 Manufacturers’ Machinery and Equipment Exemption – Pollution control equipment 02/02/2009  
13601 3120 Manufacturers’ Machinery and Equipment Exemption – Electrical apparatus and utility systems 02/02/2009  
13601 3121 Manufacturers’ Machinery and Equipment Exemption - Devices 02/02/2009  
13601 3122 Manufacturers’ Machinery and Equipment Exemption – Design and product development 02/02/2009  
13601 3123 Manufacturers’ Machinery and Equipment Exemption – Manufacturing site 02/02/2009  
13601 3124 Manufacturers’ Machinery and Equipment Exemption – Buildings, fixtures, and support facilities 02/02/2009  
13601 3125 Manufacturers’ Machinery and Equipment Exemption - Computers 02/02/2009  
13601 3126 Manufacturers’ Machinery and Equipment Exemption – Prototypes 02/02/2009  
13601 3127 Manufacturers' Machinery and Equipment Exemption--Research and Development 02/02/2009  
15501 9001 Digital Products-General Implementation 07/24/2009  
15501 9002 Taxation of digital songs, movies, books, and online games transferred electronically 07/24/2009  
15503 9003 Digital Products-General Analysis of Tax Liability 12/29/2010  
17001 3115 Sales to the Washington State National Guard 02/02/2009  
18801 3064 Taxability of reagents and other diagnostic substances 02/02/2009  
19301 3085 Eligibility of taxes for multiple activities tax credits (MATC) 02/02/2009  
24003 3051 Business and occupation tax credit on research and development spending for staffing companies 02/02/2009  
193C 3108 Foreign trade zones 02/02/2009  
80.04.394 3111 B&O Tax Exemption for Property Managers (RCW 82.04.394)—On-Site Personnel Working at Multiple Properties 02/02/2009  
82.04.263 3007 Occupational Medicine Services and the Preferential B&O Rate under RCW 82.04.263 02/02/2009  
82.08.986 3163 Qualifying Equipment under the Data Center Exemption 03/15/2011  
Rule New ETA Title Date Cancel