| WAC 117 |
Sales
and/or use of dunnage. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-117 |
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09/02/1993 |
Sales and/or use of
dunnage.Effective 10/3/93.Updated 1/13/00. |
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| RCW: | |
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82.04.040 |
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1961 |
"Sale, "casual or
isolated sale." |
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82.04.05 |
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1995 |
"Sale at retail,"
"retail sale." |
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82.04.190 |
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1995 |
Consumer. |
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NOTICES: |
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| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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05/28/2010 |
New Apportionment Method |
| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
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05/28/2010 |
Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Economic Nexus |
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09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
19 WTD 977 |
00-048 |
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USE TAX - TRUCKERS - PALLETS -
USED IN TRANSPORTING CARGO OR EXCHANGE.Where a trucker purchases pallets in order to carry cargo owned by
others, it is purchasing the pallets for its own use and fully subject to retail
sales tax.Where a trucker purchases
pallets for immediate exchange to manufacturers without intervening use, it
is purchasing the pallets for resale. |
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20 WTD
117 |
00-119 |
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B&O TAX -- PACKING MATERIALS
-- PALLETS -- VALUE OF PRODUCTS MANUFACTURED.A manufacturer's separately-itemized charges for shipping pallets on
which the manufacturer's product is held for sale, where title to the pallets
passes to the customer upon delivery, are part of the value of the products
manufactured, and therefore are part of the measure of the manufacturing
B&O tax. |
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22 WTD
193 |
01-072 |
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USE TAX - DUNNAGE - PACKING
MATERIALS - STEVEDORING COMPANY - BAILMENT TO.Where water-borne interstate carriers bail
dunnage and packing materials to a stevedoring company that applies the items
to secure outbound cargo, the stevedoring company is liable for use tax on
the bailed items, based on their reasonable rental value, which will be
pro-rated if the items are also used by others. |
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Voter registration assistance (Secretary of State)