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WAC 110 Delivery charges.              
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-110 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.  
  458-20-110   11/13/1991 Freight and delivery charges. Effective 12/14/91  
    07/21/2008 Freight and delivery charges.  
         
RCW: 82.04.070   1961 "Gross proceeds of sales."  
  82.08.010   1985 Definitions.  
         
ETA:        
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 3 WTD 281 87-214   B&O TAX -- DEDUCTION -- FREIGHT CHARGES. Freight charges recovered by sellers are part of gross sales proceeds and may not be deducted from the measure of the seller's business and occupation tax.  
  5 WTD 49 88-21   DELIVERY CHARGES -- RUSH SERVICES -- GROSS PROCEEDS OF SALES -- SELLING PRICE: Charges for "rush services" are "delivery costs" which are to be included as part of the measure of both the B&O tax and the retail sales tax.  
  7 WTD 316-7 89-237   DELIVERY CHARGES -- ESCROW BUSINESS -- RUSH SERVICES -- GROSS PROCEEDS OF SALES -- SELLING PRICE: Charges for "rush services" are "delivery costs" which are to be included as part of the measure of both the B&O tax and the retail sales tax. See Det. 88-21, 5 WTD 49 (1988).  
  13 WTD 334 93-180   RETAIL SALES TAX -- FREIGHT CHARGES. Freight charges recovered by sellers are part of gross sales proceeds and may not be deducted from the measure of the seller's B&O tax and retail sales tax.  
  14 WTD 210 94-047   RETAIL SALES TAX -- FREIGHT CHARGES -- ADVANCES AND REIMBURSEMENTS. In general, shipping charges incurred by a retailer prior to the completion of the sale are part of the costs of doing business and cannot be deducted from the amount subject to retail sales tax.  
  17 WTD 167 97-222   RETAIL SALES TAX -- B&O TAX -- DEDUCTIONS -- POSTAGE -- FREIGHT AND DELIVERY COSTS -- MAILING BUREAUS. Postage costs, but not freight and delivery costs, incurred by mailing bureau that are charged to its customers are deductible from the measure of the B&O tax and retail sales tax.  
  19 WTD 957 00-040   B&O TAX - RETAIL SALES TAX - MAILING SERVICES. Mailing services, meaning the mailing of packages for customers, are not retail sales.  
  21 WTD 58 00-094   RETAIL SALES TAX -- MAGAZINE SUBSCRIPTIONS -- PROCESSING AND HANDLING FEES. Processing and handling fees charged to buyers of magazine subscriptions in addition to the magazine subscription charge are part of the measure of the selling price and fully subject to retail sales tax.  
  21 WTD 58 00-094   RETAIL SALES TAX -- MAGAZINE DISTRIBUTOR -- PARTY RESPONSIBLE FOR COLLECTING. A magazine clearinghouse that operates under independent distributor agreements authorizing it to market magazines to the general public, and that contracts with independent sales organizations to sell subscriptions door to door, is a "distributor" for purposes of WAC 458-20-127, and is the one responsible for the collection and payment of the retail sales tax.  
  22 WTD 115 00-124ER   B&O TAX -- MEASURE OF TAX ON EXCHANGE AGREEMENTS -- HANDLING FEES. When a taxpayer charges its customer a handling fee when it sells (exchanges) products, the handling fee is part of the measure of the selling price and taxed under the same B&O tax classification as the product sale (wholesaling or retailing).  
           
         
OTHER: