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WAC 129 Gasoline service stations.    
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-129   11/02/1973 Gasoline service stations.
         
       
RCW: 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.
  82.14.030   1989 Sales and use taxes authorized--Additional taxes authorized--Maximum rates.
  82.04.4334   2007 E85 motor fuel; B&O exemption for sales, sales/use tax exemption on dispensing equipment
  82.08.0205   2008 Exempting waste vegetable oil from special fuel, sales, and use tax
  82.04.4491   2008 B&O credit for purchases of alternative power generation devices.
         
ETA 3084.2011 02/28/2011 Retail Sales Tax-Charges for Towing Damaged or Inoperable Vehicles for Repair.
ETA 3084.2011 Retail Sales Tax – Charges for Towing Damaged or Inoperable Vehicles for Repair.  This Excise Tax Advisory (ETA) explains the limited circumstances under which the Department allowed towing companies to accept resale certificates or reseller permits from service stations or repair shops.  A header was added to this ETA to explain that it applies to periods prior to July 1, 2010.  Effective July 1, 2010, service stations or automotive repair shops may provide a towing company with a reseller permit when purchasing a towing service for resale. 
  3016.2011 02/28/2011 Automobile Towing and Roadside Assistance Services

ETA 3016.2011 Automobile Towing and Roadside Assistance Services. This Excise Tax Advisory (ETA) provides information about the meaning and taxability of "automobile towing and similar automotive transportation services."   It also provides information about the taxability of roadside assistance services that may be performed by towing companies.  The information in this ETA has been updated and reformatted
  3084.r109 12/28/09 Retail sales tax - Charges for towing damaged or inoperable vehicles for repair. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.
  3016.2009 2/2/09 Automobile towing and roadside assistance activities
3032.2009 2/2/09 Taxation of amounts received through sales of abandoned vehicles
3084.2009 2/2/09 Retail sales tax - Charges for towing damaged or inoperable vehicles for repair
532.04-08.129 9/1/84 TAXATION OF AMOUNTS RECEIVED THROUGH SALES OF ABANDONED VEHICLES Revised 2/2/09 See ETA 3032.2009
542.08.129 11/1/88 SALES TAX - CHARGES FOR TOWING DAMAGED OR INOPERABLE VEHICLES FOR REPAIR. Revised 2/2/09 See ETA 3084.2009
2020.08.129 1/4/05 Automobile Towing and Roadside Assistance Activities Revised 2/2/09 See ETA 3016.2009
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
Subject Title Reference:      
      09/02/1994 Tire Fee Sunsets October 1, 1994
Auto Repair Businesses     01/22/1996 Auto Repair Businesses - State Requirements
Incentives, Truck Stop & Diesel Truck Owners     06/01/2006 Truck Stop and Diesel Truck Owners - Tax Incentives
Tire Fee     06/15/2005 Tire Fee Reimposed on New Replacement Vehicle Tires
Gas Stations     06/19/2008 Gasoline Service Stations - B&O Tax Credit for Alternative Power Generation Device Purchases
         
         
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 8 WTD 59 89-337   USE AND/OR DEFERRED SALES TAX -- AUTOMOBILE TOWING AND SIMILAR AUTOMOTIVE TRANSPORTATION SERVICES -- TOWING OF AN OFFICE TRAILER.The towing of an office trailer from jobsite to jobsite is not "automobile towing or similar automotive transportation services" within the meaning of RCW 82.04.050 and therefore not subject to use and/or deferred sales tax.
  8 WTD 149 89-398   RENTAL OF OR LICENSE TO USE REAL ESTATE -- PARKING -- TRACTORS AND TRAILERS.Because tractors and trailers are not "automobiles," service tax, and not retailing business and occupation tax and retail sales tax, is applicable if it is determined that designated parking spaces have not been rented for a continuous period of one month or more.In such a case there has been a license to use, and not the rental of real estate.
  17 WTD 15 97-165   RESALE OF A RETAIL SERVICE -- RETAIL SALE TAX -- TOW CHARGES.Retail services are not capable of being purchased for resale.Charges for retail services are"retail sales", without regard to whether they are performed for consumers".The purchaser of automobile towing is responsible for paying retail sales tax on the charge.
  20 WTD 348 00-004   USE TAX -- EXTENDED WARRANTIES.A retail tire dealer is subject to use tax on new replacement tires it provides customers who return defective tires pursuant to extended warranties the dealer sold to the customers.
         
       
OTHER: