| WAC 137 |
Articles manufactured and installed. Repealed
December 18, 1997. |
| SOURCE |
DOCUMENT |
DETER.
NO |
DATE
OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-137 |
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03/15/1983 |
Articles manufactured and
installed.Effective --- |
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Repealed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). |
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| RCW: | 82.04.240 |
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1993 |
Tax on manufacturers. |
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82.04.250 |
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1993 |
Tax on retailers. |
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82.04.270 |
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1994 |
Tax on wholesalers,
distributors. |
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82.08.020 |
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1992 |
Tax imposed--Retail
sales--Retail car rental. |
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82.14.030 |
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1989 |
Sales and use taxes
authorized--Additional taxes authorized--Maximum rates. |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Director Fees |
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06/22/2010 |
Director Fees are Subject to the Business and Occupation (B&O) Tax |
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| DIRECTIVE: |
None |
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| TAX TOPICS: |
None |
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| RPM: |
None |
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| WTD: |
13 WTD 18 |
91-020 |
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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. |
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13 WTD 18 |
91-020 |
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THIS DETERMINATION HAS BEEN
OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 01-006,
20 WTD 124 (1999) |
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