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WAC 137 Articles manufactured and installed. Repealed December 18, 1997.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-137   03/15/1983 Articles manufactured and installed.Effective ---
        Repealed 12/18/97. Information addressed in 137 is also discussed in other rules adopted by the Department, such as WAC 136 (Manufacturing) and 19301 (MATC).
       
RCW: 82.04.240   1993 Tax on manufacturers.
  82.04.250   1993 Tax on retailers.
  82.04.270   1994 Tax on wholesalers, distributors.
  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.
         
       
ETA:      
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Director Fees 06/22/2010 Director Fees are Subject to the Business and Occupation (B&O) Tax
         
       
DIRECTIVE: None      
         
       
TAX TOPICS: None      
         
       
RPM: None      
         
       
WTD: 13 WTD 18 91-020   B&O TAX - SELLING - OUT-OF-STATE MANUFACTURE - INSTALLATION BY SUBCONTRACTOR IN WASHINGTON.A foreign company will be taxable as a seller when it contracts with a Washington taxpayer to have its product manufactured out-of-state installed in this state.
  13 WTD 18 91-020   THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 01-006,
20 WTD 124 (1999)
         
       
OTHER: