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WAC 127 Sales of newspapers, magazines and periodicals.  
WAC: 458-20-127 10/13/2010 The Department has amended WAC 458-20-127 (Rule 127) to reflect the following recent legislative changes:

ESHB 2075 (chapter 535, Laws of 2009) explains the application of the retail sales tax and use tax on the sale of magazines and periodicals that are transferred to the buyer electronically;
SB 6173 (chapter 563, Laws of 2009) changes the use of a resale certificate to a resellers permit to document a wholesale sale.
Rule 127 has also been amended to recognize RCW 82.08.02535, which provides a retail sales tax exemption for magazine or periodical sales for certain fundraising purposes. 

  458-20-127   10/05/1989 Magazines and periodicals.Effective 11/5/89
RCW: 82.04.050   1995 "Sale at retail," " Retail sale."
  82.04.250   1993 Tax on retailers.
  82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.
  82.08.020   1992 Tax imposed--Retail sales--Retail car rental.
  82.12.020   1994 Use tax imposed.
ETA 3145.2009 2/2/09 Real estate broker - Shared commissions and expenses
563.04.128 10/1/93 REAL ESTATE BROKERS -- SHARED COMMISSIONS AND EXPENSES Revised 2/2/09 See ETA 3145.2009
Subject Title Reference:      
Newspapers  06/08/2012 Printers and Publishers of Newspapers: B&O Tax Changes and Definitions
Newspapers  08/30/2011 B&O Tax Rate Lowered Printing and/or Publishing of Newspapers
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
Newspapers     06/09/2008 Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification
Newspapers   6/19/09 B&O Tax Rate Lowered Printing and/or Publishing of Newspapers
DIRECTIVE: None      
RPM: None      
WTD: 1 WTD 161 86-249   USE TAX; TRAVEL AGENCY; CONSUMABLE ITEMS; TRAVEL PUBLICATIONS.A travel agency is subject to use tax upon the use of travel magazines, trade journals, the Official Airlines Guide and promotional materials where retail sales tax was not paid when the items were acquired.
  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.