| WAC 127 |
Sales of newspapers, magazines and periodicals. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-127 |
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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.
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458-20-127 |
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10/05/1989 |
Magazines and periodicals.Effective 11/5/89 |
| RCW: | 82.04.050 |
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1995 |
"Sale at retail,"
" Retail sale." |
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82.04.250 |
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1993 |
Tax on retailers. |
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82.04.290 |
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1995 |
Tax on selected business
services, financial businesses, or other business or service activities. |
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82.08.020 |
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1992 |
Tax imposed--Retail
sales--Retail car rental. |
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82.12.020 |
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1994 |
Use tax imposed. |
| ETA |
3145.2009 |
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2/2/09 |
Real estate broker - Shared commissions and expenses |
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563.04.128 |
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10/1/93 |
REAL ESTATE BROKERS -- SHARED COMMISSIONS AND EXPENSES Revised 2/2/09 See ETA 3145.2009 |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Newspapers |
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06/08/2012 |
Printers and Publishers of Newspapers: B&O Tax Changes and Definitions |
| Newspapers |
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08/30/2011 |
B&O Tax Rate Lowered Printing and/or Publishing of Newspapers |
| 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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| Newspapers |
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06/09/2008 |
Advertising Income from
Electronic Version of Printed Newspaper Now Taxed under Printing and
Publishing Classification |
| Newspapers |
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6/19/09 |
B&O Tax Rate Lowered Printing and/or Publishing of Newspapers |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
1 WTD 161 |
86-249 |
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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. |
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21 WTD 58 |
00-094 |
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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. |
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21 WTD 58 |
00-094 |
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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. |
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| OTHER: |
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Voter registration assistance (Secretary of State)