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WAC 117 Sales and/or use of dunnage.  
WAC: 458-20-117   09/02/1993 Sales and/or use of dunnage.Effective 10/3/93.Updated 1/13/00.
  82.04.040   1961 "Sale, "casual or isolated sale."
  82.04.05   1995 "Sale at retail," "retail sale."
  82.04.190   1995 Consumer.
Economic Nexus     05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus     05/28/2010 New Apportionment Method
Economic Nexus     05/28/2010 Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus     05/28/2010 Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus     09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops
DIRECTIVE: None      
RPM: None      
WTD: 19 WTD 977 00-048   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.
  20 WTD 117 00-119   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.
  22 WTD 193 01-072   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.