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WAC 130 Sales of real property, standing timber, minerals, natural resources. Repealed November 26, 2000          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-130   09/08/1987 Sales of real property, standing timber, minerals, natural resources.Effective ---  
    01/2001 Repealed - WAC 458-20-118 explains the taxability of income derived from sales of real estate, the license to use real estate, commissions earned on real estate sales, and interest earned on installment real estate contracts.WAC 458-20-135 addresses the taxability of natural resources that are sold severed or in place.  
           
         
RCW: 82.04.230   1993 Tax upon extractors.  
  82.04.390   1961 Exemptions--Amounts derived from sale of real estate.  
           
         
ETA 238.08.12.130 12/31/92 BUILDINGS SOLD EXCLUSIVE OF THE LAND UPON WHICH THEY ARE SITUATED -Cancelled effective December 29, 2006 This document explains that the sale of a building exclusive of the land upon which it is situated with a requirement that it be removed to another location is a sale of tangible personal property (and not a sale of real estate). The substance of the ETA has been incorporated into WAC 458-61A-106 (Sales of improvements to land, leases, and leases with option.)  
           
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 6 WTD 361 88-342   RETAIL SALES TAX -- INCLUSION -- REALTY -- PERSONALTY -- DISTINCTION.The Department follows the common law rules for determining whether an item is realty or personalty.Lipsett Steel, Inc. v. King County, 67 Wn. 2d 650, 409 P.2d 475 (1965).The three key factors are (1) actual annexation, (2) application to use or purpose, and (3) intention to make a permanent part of the realty.  
  6 WTD 361 88-342   RETAIL SALES TAX -- INCLUSION -- REALTY -- PERSONALTY -- INTENTION.The most important factor is the intention of the parties.In this case, the lessor made improvements to real property owned by the lessee.The lease agreement provided that improvements are to be removed at the expiration or termination of the lease and that the improvements are at all times to be considered personal property.Held: the intention of the parties was not to make the improvements a permanent part of the real estate.  
  7 WTD 151 89-55   USE TAX -- REALTY -- FIXTURES -- TEST.The department follows the common law rules for determining whether an item is a fixture of the realty or tangible personal property. Department of Revenue v. Boeing Co., 85 Wn. 2d 663, (1975).The three key factors are (1) actual annexation, (2) application to use or purpose, and (3) intention to make a permanent part of the realty.  
  7 WTD 151 89-55   USE TAX --FIXTURES -- REAL PROPERTY -- PRINTING PRESSES.Real property tax regulations support a finding that printing presses attached to real property are fixtures.  
  12 WTD 51 91-317   USE TAX -- REALTY -- TRADE FIXTURES -- LANDLORD-TENANT.Where the relationship between the annexor of personal property and the realty is landlord-tenant, the annexed property remains the tenant's personal property, no matter how firmly it may be attached to the landlord's realty, unless the lease agreement specifically provides that such items are to be considered as part of the real property and are to be left with the real property when the occupant vacates the premises.  
  13 WTD 215 92-201   SALES TAX -- USE TAX -- REALTY -- FIXTURES -- TEST -- CONCOMITANCE OF SALE WITH LAND.The three key factors in determining whether an item is a fixture of the realty or tangible personal property are (1) actual annexation, (2) application to use or purpose, and (3) intention to make a permanent part of the realty.The fact that fixtures are sold while the land to which they are attached is leased is not determinative of their status are real or personal.  
         
           
         
OTHER: