home home Find a law or rule home Tax Research Index home Research Index Files home TRI112-139_files home Tax Research Index Tax Research Index
WAC 139 Trade shops--Printing plate makers, typesetters, and trade binderies.    
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-139 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
  458-20-139   05/29/1970 Trade shops - Printing plate makers, typesetters and trade binderies.Effective 7/1/70
         
       
RCW: 82.04.240   1993 Tax on manufacturers.
  82.04.250   1993 Tax on retailers.
  82.04.270   1994 Tax on wholesalers, distributors.
  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.
  82.08.02565   1998 Exemptions--Sales of manufacturing and research and development machinery and equipment--Labor and services for installation--Exemption certificate--Rules.
  82.12.02565   1998 Exemptions--Use of manufacturing and research and development machinery and equipment--Exemption certificate prescribed by department--Annual summary.
         
       
       
ETA: 3017.2009 2/2/09 Sale of photographs to school children
  125.08.140 8/5/66 SALE OF PHOTOGRAPHS TO SCHOOL CHILDREN Revised 2/2/09 See ETA 3017.2009
  397.04.140 7/3/70 PHOTOFINISHING FOR OUT-OF-STATE CUSTOMERS -This document explains that photofinishing is a manufacturing activity subject to the manufacturing or processing for hire B&O tax.  WAC 458-20-140 (Photofinishers and photographers) currently provides this information.  The ETA is also not entirely accurate as it excludes information on how manufacturers report multiple activities and claim a multiple activities tax credit (MATC).  Cancelled by ETA 2003 -4s 09/14/01
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 19 WTD 289 99-225R   MANUFACTURING EQUIPMENT AND MACHINERY EXEMPTION - PRINTING.Blank printing plates, purchased for use in an intermediate step in the printing process, are exempt from retail sales/use tax as machinery and equipment used directly in a manufacturing if they meet the one-year useful life requirement.Blank printing plates purchased for a one-time use are not exempt.Other supplies including film, tape, and developer, are not exempt from retail sales/use tax as machinery and equipment.
         
       
OTHER: