home home Find a law or rule home Tax Research Index home Research Index Files home TRI112-139_files home Tax Research Index Tax Research Index
WAC 116 Sales and/or use of labels, name plates, tags, premiums, and advertising material.      
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-116 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.
  458-20-116   09/02/1993 Sales and/or use of labels, name plates, tags, premiums, and advertising material.Effective 10/3/93
         
       
RCW: 82.04.050   1995 "Sale at Retail," "retail sale."
         
       
ETA:      
         
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Inventory   05/04/2005 Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.)
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 28 WTD 115 08-0122R 12/03/09 RULE 116, RULE 178; RCW 82.12.020: USE TAX – PREMIUMS – DIRECT BROADCAST SATELLITE PROGRAMMING – FREE EQUIPMENT AND INSTALLATION: Providers of direct broadcast satellite programming are not exempt from deferred sales tax/use tax on the free equipment and installations that they gave subscribers because the free equipment and installations are not tax exempt premiums.
  11 WTD 219 91-177   RETAIL SALES TAX -- USE TAX -- PREMIUMS.A "premium" is something offered free or at a reduced price as an inducement to buy.Premiums given away free of charge to potential customers for this purpose without the concomitant sale of something else are subject to sales/use tax. Accord: ETB 341.08.116.
  26 WTD 91 05-0217E   RCW 82.04.280:B&O TAX - PRINTING AND PUBLISHING - ADVERTISING MATERIALS AND COUPONS.An assortment of separately printed advertisements and coupons printed on separate pieces of paper and inserted into an envelope cannot properly be described as a work or issue, and is therefore not a "publication."Because the collection of separate pieces of paper is not a "publication," it does not qualify as a "periodical or a magazine" for purposes of the printing and publishing B&O tax classification.
         
       
OTHER: