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Rule Ref ETA # Title Issue Date
Misc. 2001 Numbering and use of excise tax advisories 7/1/98
Misc. 547 Excise tax bulletins cancelled 6/18/90
Misc. 549 More excise tax bulletins cancelled 9/30/94
Misc. 2003 Excise tax advisories cancelled 6/30/99
Misc. 2003-1s Excise tax advisories cancelled 6/17/00
Misc. 2003-2s Excise tax advisories cancelled 6/30/00
Misc. 2003-3s Excise tax advisories cancelled 7/24/01
Misc. 2003-4s Excise tax advisories cancelled 10/25/01
Misc. 2003-5s Excise tax advisories cancelled 10/9/03
Misc. 2003-6s Excise tax advisories cancelled 7/18/05
Misc. 2009 BTA Nonacquiescence 8/20/02
Misc. 2009-1s BTA Nonacquiescence 10/31/03
Misc. 2009-2s BTA Nonacquiescence 10/18/04
Misc. 2009-3s BTA Nonacquiescence 5/25/05
Misc. 2011 Withdrawal of published determination 1/17/03
Misc. 2011-1s Withdrawal of published determination 2/14/03
Misc. 2011-2s Withdrawal of published determination 10/31/03
Misc. 2011-3s Withdrawal of published determination 9/19/05
Misc. 419 Oral instructions relating to tax liability 4/30/71
LET 552 Leasehold Excise Tax - Exemption for public employees - condition of employment Cancelled
9/26/02
REET 568 Cancellation of real estate excise tax bulletins 12/31/94
REET 569 Reet - Documentation of transfers by inheritance - Documentation of transfers to and from trusts 12/31/94
REET 570 Reet - Dual signature - utility rights-of-way or easements - counties 12/31/94
Credit
Bureau
2026 Taxability of credit bureau services 6/30/05
EstateTax 2013 QTIP Elections and Washington’s estate tax Cancelled
2/15/05
Enhanced
Food Fish
2015 Measure of the enhance food fish tax for persons with a direct retail endorsement 7/22/03

Streamlined
Sales Tax

2017 National streamlined sales and use tax agreement – Definition of “tangible personal property” 6/29/04
Chapter 84.33 RCW 89-003 A statement of purpose and intent with respect to issues involving the forestry products industry 10/9/89
102 114 Intervening use of articles held for resale 12/31/92
102 222 Purchase of personalty for resale as realty 9/16/66
102 418 Use tax imposed where property not exclusively held for resale 4/30/71
102 482 Meaning of "resale...in the regular course of business" 7/31/74
102 420 Seedlings used in reforestation programs 12/31/92
103 014 Sale without transfer of possession 7/1/66
103 173 Seed furnished under grower contracts Cancelled
9/30/03
103 421 Sales tax: Labor performed outside of state 4/30/71
103 428 Exchange agreements involving inventory Cancelled
4/21/03
105 082 Contractor distinguished from an employee 7/22/66
105 199 Persons serving as employee and engaging in business 9/2/66
105 488 Conditions under which a contractor-owner relationship exists 7/31/74
106 070 Sale of tangible personal property by a joint venturer to the joint venture 7/15/66
106 073 Reimbursement of a venturer in a joint venture 7/22/66
106 121 Transfer of capital assets to joint ventures 8/5/66
106 182 Collection of retail sales tax on casual sales of motor vehicles 12/31/92
106 318 Sales and/or trade-ins of tangible personal property from rental inventory 12/31/92
106 324 Application of business and occupation tax to royalty income earned through grant of patent privileges Cancelled
1/30/06
106 383 Business tax upon sale or lease of patents 6/19/70
106 394 Activities for his own use or incidental to the taxpayer's major activity 7/3/70
106 428 Exchange agreements involving inventory Cancelled
4/21/03
106 441 Taxable transfers of capital assets 10/15/71
107 069 Service charges on transactions financed through credit cards 3/1/93
107 101 Cash shortages and cash overages 3/1/93
107 163 Core deposits and credits - parts returned to wholesalers 5/1/90
107 201 Foreign currency accepted at par value 3/1/93
108 034 Make-ready services performed by dealers 3/1/93
108 069 Service charges on transactions financed through credit cards 3/1/93
108 300 Patronage dividends of cooperative associations 12/16/66
108 323 Refunds by nonprofit cooperative association declared patronage dividends 10/20/67
108 408 Coupons used in retail sales 7/24/70
108 494 Effect of manufacturer's rebates on the measure of tax liability 3/1/93
109 141 Finance reserve credits and gross income of the business 3/1/93
109 165 Interest received on funds procured for affiliated companies Cancelled
6/30/02
109 413 Amounts awarded for costs not included in the contract 7/24/70
109 414 Amounts paid under a penalty clause 3/1/93
111 051 Reimbursements for performance bond premiums 7/8/66
111 90-001 A statement of purpose and intent with respect to issues involving employee placement businesses and their clients Cancelled
8/20/03

111 209 Reimbursements for temporary relocation of utility facilities 9/2/66
111 410 Employee reimbursed gasoline costs 7/24/70
111 411 Activities performed by nonprofit associations 7/24/70
111 461 Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor 7/17/74
111 490 Interest on construction loan taxable as part of contract price 7/31/74
111 575 Loan application deposits 3/15/96
111 2016 Temporary Staffing companies 9/23/03
111 2016-1r Staffing companies and professional employer organizations 1/4/05
112 021 Value of materials used by producer in performance of public road contract 7/1/66
112 098 Overhead costs in computing value on a cost basis 7/29/66
112 154 Measure of manufacturing tax on articles produced partly without and partly within the state 8/19/66
113 164 Use tax on waste products in meat processing 8/19/66
113 216 Chemicals and other articles used in purifying water 9/9/66
113 217 Chemicals used in processing by the pulp industry 7/1/92
113 322 Materials used in welding process 10/20/67
118 222 Purchase of personalty for resale as realty 9/16/66
118 232 Parking fees as income from rental of real estate 9/16/66
118 235 Purchase of billboards: real property or tangible personal property 9/16/66
118 238 Buildings sold exclusive of the land upon which they are situated 12/31/92
119 516 Donations to meal providers 3/13/81
124 516 Donations to meal providers 3/13/81
128 563 Real estate broker - Shared commissions and expenses 10/1/93
129 532 Taxation of amounts received through sales of abandoned vehicles 9/1/84
129 542 Sales tax - Charges for towing damaged or inoperable vehicles for repair 11/1/88
129 2020 Automobile towing and roadside assistance activities 1/4/05
131 289 Agricultural fair association exemption 11/18/66
134 021 Value of materials used by producer in performance of public road contract 7/1/66
134 098 Overhead costs in computing value on a cost basis 7/29/66
134 240 Use and manufacturing tax on production of molds used to produce finished product 9/16/66
134 404 Off-site component fabrication by speculative builders 7/24/70
135 067 Extracting tax classification in regard to logging operations 7/15/66
135 89-003 A statement of purpose and intent with respect to issues involving the forestry products industry 10/9/89
135 373 Retail sales tax: Logging performed as an incident to construction of privately owned roads 6/12/70
13501 067 Extracting tax classification in regard to logging operations 7/15/66
13501 89-003 A statement of purpose and intent with respect to issues involving the forestry products industry 10/9/89
13501 373 Retail sales tax: Logging performed as an incident to construction of privately owned roads 6/12/70
13501 420 Seedlings used in reforestation programs 12/31/92
13501 541 Tax liabilities on forest landowners and harvesters: sale of standing timber vs. Sale of logs 2/15/91
136 023 Use tax on articles manufactured by a public road contractor 7/1/66
136 89-003 A statement of purpose and intent with respect to issues involving the forestry products industry 10/9/89
136 109 Manufacturing contaminant incidentally used for other purposes 7/29/66
136 154 Measure of manufacturing tax on articles produced partly without and partly within the state 8/19/66
136 213 Distinction between "manufacturing" and "altering" activities 9/9/66
136 240 Use and manufacturing tax on production of molds used to produce finished product 9/16/66
136 394 Activities for his own use or incidental to the taxpayer's major activity 7/3/70
136 403 Processing meat by-products 7/3/70
13601 2012 Manufacturers’ Machinery and Equipment Exemption 3/31/03
13601 2012-1s Manufacturers’ Machinery and Equipment Exemption – Rental of tangible personal property and providing tangible personal property along with an operator 1/27/05
13601 2012-2s Manufacturers’ Machinery and Equipment Exemption – Pollution control equipment 3/31/03
13601 2012-3s Manufacturers’ Machinery and Equipment Exemption – Electrical apparatus and utility systems 3/31/03
13601 2012-4s Manufacturers’ Machinery and Equipment Exemption - Devices 1/27/05
13601 2012-5s Manufacturers’ Machinery and Equipment Exemption – Design and product development 1/27/05
13601 2012-6s Manufacturers’ Machinery and Equipment Exemption – Manufacturing site 3/31/03
13601 2012-7s Manufacturers’ Machinery and Equipment Exemption – Buildings, fixtures, and support facilities 3/31/03
13601 2012-8s Manufacturers’ Machinery and Equipment Exemption - Computers 1/27/05
13601 2012-9s Manufacturers’ Machinery and Equipment Exemption – Prototypes 3/31/03
139 456 Taxability of print shops plate production and printing charges 3/1/84
140 125 Sale of photographs to school children 8/5/66
140 442 Film used to produce portraits 10/15/71
142 442 Film used to produce portraits 10/15/71
143 456 Taxability of print shops plate production and printing charges 3/1/84
144 392 Electroplates manufactured and used outside the state 7/3/70
144 417 Printing industry- use tax on consumable materials and supplies 3/1/84
144 432 Sales tax: Steno services as retail sales 7/9/71
145 344 Local use tax- Allocation when credit allocated for sales or use taxes paid another state 5/11/70
145 511 Warehouse as retail outlet for city/ county sales tax 3/30/78
146 460 Deductibility of interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties 7/17/74
146 461 Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor 7/17/74
146 462 Taxability of interest from loans secured by undeveloped land 7/17/74
146 463 Taxability of interest from participation loans 7/17/74
146 575 Loan application deposits 5/31/96
151 536 Kidney dialysis machines and heart pacemakers sales and use tax exempt Cancelled
6/30/04
155 455 Computer programs: Retail or service 7/31/73
156 288 Deeds of trust - Trustee fees 11/18/66
156 387 Title insurance companies retail sales tax liability upon supplies 6/19/70
159 144 Distributor for out-of-state manufacturer - agent or seller 8/19/66
159 325 Tax liability of charter boat owners and charter agencies - reporting instructions 10/20/67
159 386 Consignee or seller 6/19/70
165 379 Laundry equipment used in facilitating sales 6/19/70
166 091 Lease for purposes of reletting 7/22/66
166 378 Transient guests - Message service charges Cancelled
6/30/04
167 2004 Fund-raising activities of public schools, associated student body groups, and patent teacher associations 11/23/99
169 571 Taxability of investment income Cancelled

6/30/02
169 2004 Fund-raising activities of public schools, associated student body groups, and patent teacher associations 11/23/99
170 017 Labor and services of a subcontractor 7/1/66
170 046 Joint venture agreement: a prime contract or a subcontract 7/8/66
170 131 Construction company as agent for owner 8/5/66
170 198 When sales tax is due on payments retained under public works contracts 9/2/66
170 276 Sales tax computed on a contract price including sales tax paid by contractor 9/30/66
170 374 Form oil purchased by building contractors 6/12/70
170 376 Speculative builders in joint ventures 6/12/70
170 377 Retail sales tax: Contract reimbursements 6/19/70
170 404 Off-site component fabrication by speculative builders 7/24/70
170 413 Amounts awarded for costs not included in the contract 7/24/70
170 414 Amounts paid under a penalty clause 3/1/93
170 433 Business & occupation tax: contract assignments 7/9/71
170 458 Condominiums 8/20/73
170 488 Conditions under which a contractor-owner relationship exists 7/31/74
170 489 Lessee as speculative builder 7/31/74
170 490 Interest on construction loan taxable as part of contract price 7/31/74
17001 554 Sales to the Washington State National Guard 1/2/92
171 004 Road construction -Contractors applying sand, gravel and rock - sales tax - use tax 12/28/82
171 016 Job site plants and public road construction contracts 7/1/66
171 021 Value of materials used by producer in performance of public road contract 7/1/66
171 023 Use tax on articles manufactured by a public road contractor 7/1/66
171 049 Public road construction included in a lump sum general construction contract 7/8/66
171 052 Construction of highway tunnels for publicly owned roads 7/8/66
171 202 Construction of private roads intended to be dedicated to the county 9/21/66
171 255 Public road construction for private individuals 9/23/66
171 259 Sales to public roads contractor for use outside the state 9/23/66
171 264 Paving cuts 9/23/66
171 330 Asphalt mixed at pit site 12/28/67
171 370 Retail sales tax: Off-site construction 6/12/70
171 372 Retail sales tax: Public road construction 6/12/70
171 433 Business & occupation tax: Contract assignments 7/9/71
171 437 Taxability of highway construction contract projects administered by Washington state Department of Highways 8/11/71
171 484 Corporation and stockholder distinct entities for business and occupation tax purposes 7/3174
172 170 Removal of log dams as clearing land 8/19/66
172 262 Snow removal and power sweeping of parking lots 9/30/94
172 265 Extermination and pest control services 9/23/66
172 365 Dump truck operators 1/30/74
172 369 Retail sales tax: Tree-planting and tree-thinning 6/12/70
172 486 Moving a structure (bridge) as a retail sale 7/31/74
172 487 Cleaning settling ponds as retail sales 7/31/74
172 553 Taxability of oil and chemical spill cleanup 7/31/91
173 128 Dismantling of equipment as retail sales 8/5/66
173 208 Sale of abrasives and masking tape for use in the performance of an automobile painting contract 9/2/66
173 213 Distinction between "manufacturing" and "altering" activities 9/9/66
173 215 Repair work on goods damaged in transit as ordered by the shipper and by the carrier 9/9/66
173 322 Materials used in welding processes 10/20/67
173 421 Sales tax: Labor performed outside of state 4/30/71
175 203 Utility boxes" used to ship cargo in interstate commerce 9/2/66
175 204 Purchase and installation of fixtures and equipment on a vessel owned by another 9/2/66
176 123 Commercial deep sea fishing vessel exemption 8/5/66
176 206 Restoration of a fishing vessel in this state for exhibition purposes by and in another state 9/2/66
176 220 Airplanes used on vessel engaged in commercial deep sea fishing operations 9/9/66
176 364 Component parts of watercraft: Life preservers 6/12/70
177 226 Automobile sales arranged by out-of-state firm but consummated through in-state dealer 9/9/66
177 361 Retail sales and use tax: soldiers and sailors civil relief act 6/5/70
178 054 Flying instructions, airplane rentals, and use tax liability 7/15/66
178 059 Use tax imposed on those using property which they are holding for sale 7/15/66
178 061 Use tax and goods demonstrated in the process of sale 7/15/66
178 108 Rental value of a one-use article 7/29/66
178 112 Use tax in relation to use of private airplanes for business within and without the state 7/10/72
178 164 Use tax on waste products in meat processing 8/19/66
178 229 Determination of minimum value of tangible personal property 9/9/66
178 235 Purchase of billboards: real property or tangible personal property 9/16/66
178 240 Use and manufacturing tax on production of molds used to produce finished product 9/16/66
178 319 Use tax modification to aircraft dealers 1/21/72
178 320 Taxable transactions by aircraft dealers 10/20/67
178 330 Asphalt mixed at pit site 12/28/67
178 332 Use tax on display merchandise 4/1/68
178 344 Local use tax- Allocation when credit allocated for sales or use taxes paid another state 5/11/70
178 356 Use tax: Rentals put to personal use 6/5/70
178 374 Form oil purchased by building contractors 6/12/70
178 379 Laundry equipment used in facilitating sales 6/19/70
178 415 Use tax on private automobiles acquired while a nonresident 10/22/70
178 418 Use tax imposed where property not exclusively held for resale 4/30/71
178 440 Use tax on property acquired by inheritance 10/15/71
178 476 Presumption of use within Washington when resident purchases property out of state 7/31/74
178 481 Sale or use tax applicable to items both leased and used for personal use 7/31/74
178 482 Meaning of "resale...in the regular course of business" 7/31/74
178 2008 Deferred sales tax 6/5/02
179 140 Berthage and moorage charges subject to public utility tax 8/12/66
179 253 Sales of natural gas transported from origins without the state to points within the state 9/23/66
179 319 Use tax modification to aircraft dealers 1/21/72
179 320 Taxable transactions by aircraft dealers 10/20/67
179 333 Exemption requirements for certain grain hauls by truck 9/1/84
179 550 Deduction requirements for certain log hauls by truck 12/3/90
179 2002-5r Low-density light and power utility deduction 6/24/03
179 2002-6r Low-density light and power utility deduction 6/29/04
179 2002-7r Low-density light and power utility deduction 6/21/05
179 2006 Taxability of air transportation and other activities performed with aircraft 9/6/01
17902 253 Sales of natural gas transported from origins without the state to points within the state 9/23/66
180 254 Livery service businesses 9/23/66
180 345 Agricultural commodities hauling classified within motor transportation business 5/29/70
180 346 Urban transportation - the five-mile standard 5/29/70
180 347 Federal government contractors hauling out-of-state goods 5/29/70
180 365 Dump truck operators 1/30/74
182 2024 Storing, inspecting, testing, and labeling of canned salmon 9/12/05
183 048 Exemption of dues from business and occupation tax 7/8/66
183 548 Use of market comparisons by golf businesses reporting on the "actual records of facilities usage" method 8/20/90
183 2010 Health and physical fitness clubs receiving initiation fees and dues income 10/1/02
183 2023 Physical fitness services – specialized exercise and conditioning activities 4/21/05
187 210 Coin operated ski waxing and bowling ball polishing machines 9/2/66
18801 536 Kidney dialysis machines and heart pacemakers sales and use tax exempt Cancelled
6/30/04
18801 2027 Taxability of reagents and other diagnostic substances 6/30/05
189 035 Municipal income from meters in a ferry terminal parking lot 7/8/66
189 554 Sales to the Washington State National Guard 1/2/92
190 084 Capehart construction contracts 7/22/66
190 258 National guard post exchange sales Cancelled
2/7/05
190 350 Business and occupation tax - medical service associations Cancelled
2/7/05
190 554 Sales to the Washington State National Guard 1/2/92
190 2007 Taxability of federal instrumentalities and federally created corporate entities Cancelled
2/7/05
192 268 Indian owned corporation doing business on a reservation Cancelled
1/27/05
192 555 Retail sales tax on telephone services sold to Indians 4/15/92
193 094 Out-of-state activities related to performance of local installation contract 7/29/66
193 145 Retention of title to secure payment of interstate sales of goods 8/12/66
193 281 Interstate mail delivery by vendor of goods sold 9/30/66
193 316 Sales to nonresidents Cancelled
6/26/03
193 507 Stimulating wholesale sales by promoting retail sales 8/5/77
193 561 Receipt of good through an agent 4/30/93
193 2014 Sales to nonresidents of jurisdictions imposing a sales tax of less than three percent 6/26/03
193 2028 Foreign trade zones 2/1/06
193C 092 Railroad switching of interstate carriers 7/22/66
193C 126 Storage and handling of grain for export Cancelled
6/30/04
193C 143 Sales of flour to government for export Cancelled
6/30/04
193C 448 Domestic international sales corporations (disc) 5/31/72
193C 558 Foreign sales corporations 12/31/92
193D 286 Freight forwarders 9/30/66
193D 331 The applicability of the interstate commerce exemption to freight forwarders 3/29/68
193D 347 Federal government contractors hauling out-of-state goods 5/29/70
19301 543 Eligibility of taxes for multiple activities tax credits (MATC) 9/30/94
194 019 Engaging in business within the state Cancelled
1/30/06
194 027 Testing and engineering services by an out-of-state corporation 7/1/66
194 269 Out-of-state engineering firm performing services in this state which are incidental to those performed by its out-of-state office Cancelled
1/30/06
194 270 Interest income derived from the extension of credit to a party in another state by a Washington taxpayer with business situs in both states Cancelled
1/30/06
194 280 Commissions earned on interstate sales Cancelled
1/30/06
194 286 Freight forwarders 9/30/66
194 324 Application of business and occupation tax to royalty income earned through grant of patent privileges Cancelled
1/30/06
197 132 Sales tax liability of a seller on buyer's refusal to pay 8/5/66
197 198 When sales tax is due on payments retained under public works contracts 9/2/66
197 298 Sales tax not to be withheld on public works progress estimates 11/26/73
198 574 Financial institutions incurring bad debts on contact assignments Cancelled
3/1/05
199 152 Record keeping requirements 8/12/66
201 086 Income from a separate corporation organized to conduct part of a parent corporation's business 7/22/66
203 014 Sale without transfer of possession 7/1/66
203 050 Management charges from parent to subsidiary 7/8/66
203 086 Income from a separate corporation organized to conduct part of a parent corporation's business 7/22/66
203 090 Administrative and personnel charges between affiliated corporations 7/22/66
203 124 Services of a corporate officer to his corporation 8/5/66
203 177 Nonprofit sales between parent and subsidiary corporation 8/26/66
203 278 Amounts received by one corporation for two affiliated corporations to cover the costs of research 9/30/66
203 279 Corporation holding a contract for the sale of castings supplied by an affiliate 9/30/66
203 424 Business and occupation tax: Meaning of "person" engaging in taxable business 5/14/71
203 484 Corporation and stockholder distinct entities for business and occupation tax purposes 7/31/74
204 277 Posting services performed by an outdoor advertising company on billboards owned and controlled by the customer 9/30/66
208 064 Intercompany loans of gasoline, oil, and similar products Cancelled
4/21/03
208 428 Exchange agreements involving inventory Cancelled
4/21/03
210 099 Spray materials used in producing timber and the agricultural exemption 7/29/66
210 190 Feeding and fattening cattle and the agricultural products exemption Cancelled
9/30/03
210 237 Sales tax exemption for sales of cattle and milk cows Cancelled
9/30/03
210 406 Sales of quarter horses Cancelled
9/30/03
211 054 Flying instructions, airplane rentals, and use tax liability 7/15/66
211 135 Deductibility of repair and maintenance costs of leased property 8/12/66
211 158 Deduction of finance charges from lease payments 8/19/66
211 318 Sales and/or trade-ins of tangible personal property from rental inventory 12/31/92
211 337 Lease cancellation payment 8/11/69
211 356 Use tax: Rentals put to personal use 6/5/70
211 357 Bailments: Handling and cleaning charges 6/5/70
211 447 Rentals within and without Washington 3/17/72
214 058 Marketing association: Seller or agent 7/15/66
214 559 Sales and rentals of fruit bins Cancelled
9/30/03
216 545 Bankruptcy liquidations: Sales and use tax 10/6/89
217 298 Sales tax not to be withheld on public works progress estimates 11/26/73
218 308 Art work distinguished 1/20/67
221 325 Tax liability of charter boat owners and charter agencies - Reporting instructions 10/20/67
224 244 Layaway charges 9/16/66
224 308 Art work distinguished 1/20/67
224 432 Sales tax: Steno services as retail sales 7/9/71
224 553 Taxability of oil and chemical spill cleanup 7/31/91
224 573 Sales of drawings and plans 1/31/96
229 299 Retail sales tax refunds Cancelled
6/30/04
229 2025 Refunds of over collected retail sales tax 6/30/05
230 156 Statute of limitation and past performance 8/19/66
230 301 Statute of limitations not a defense when material fact misrepresented 12/16/66
230 310 Taxpayer has duty to obtain knowledge of tax liability 1/20/67
231 063 Transfers and loading stations Cancelled
5/15/03
231 065 Transfers from tank farms to bulk plants Cancelled
5/15/03
231 151 Wholesaling functions tax on distribution between retail stores Cancelled
5/15/03
231 359 Inventory transfers to branches prior to opening Cancelled
5/15/03
233 519 Reporting procedures for qualified medical service associations 8/15/80
235 117 Payment prior to services - When taxable 8/5/66
240 535 Alternative credit computation formula - Seasonal employment manufacturers Cancelled
12/1/04
240 2018 Alternative credit computation formula – Seasonal employment manufacturers 11/8/04
24003 2021 Business and occupation tax credit on research and development spending for staffing companies 1/4/05
241 521 1982 Standard deduction - Radio and television broadcasting 4/1/82
243 445 Litter tax on food and beverages Cancelled
5/19/03
244 512 Food products sold through convenience food sales locations Cancelled
6/30/04
244 514 Dietary supplements Cancelled
6/30/04
244 516 Donations to meal providers 3/13/81
245 544 Telephone answering service - Services or retail sales 8/1/89
245 555 Retail sales tax on telephone services sold to Indians 4/15/92
245 567 Telephone debit cards 12/31/94
245 2019 Applicability of RCW 82.08.0289 residential telephone service exemption to cellular telephone service 12/1/04
245 2029 Taxation of network telephone service used to provide Internet access services 2/24/06
247 163 Core deposits and credits - parts returned to wholesalers 5/1/90
247 318 Sales and/or trade-ins of tangible personal property from rental inventory 12/31/92
250 163 Core deposits and credits - parts returned to wholesalers 5/1/90
252 540 Special hazardous substance tax applications Cancelled
5/31/05
252 562 Hazardous substance/petroleum products tax, vessels operating in Washington waters 7/1/93
254 152 Record keeping requirements 8/12/66
257 2022 Distinguishing warranties and maintenance agreements 1/4/05