| WAC 141 |
Duplicating activities and mailing bureaus. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| |
|
|
|
| WAC: |
458-20-141 |
|
10/28/2005 |
Duplicating activities
and mailing bureaus. |
| |
|
|
|
|
| |
|
|
|
| RCW: | 82.04.050 |
|
1965 |
"Sale at retail,"
"retail sale." |
| |
82.04.070 |
|
1961 |
"Gross proceeds of
sales." |
| |
82.04.270 |
|
1994 |
Tax on wholesalers. |
| |
82.04.280 |
|
1994 |
Tax on printers, publishers,
highway contractors, extracting or processing for hire, cold storage
warehouse or storage warehouse operation, insurance general agents, radio and
television broadcasting, consumer as defined in RCW 82.04.190(6)--Cold
storage warehouse defined--Storage warehouse defined--Periodical or magazine
defined. |
| |
82.08.02565 |
|
1998 |
Exemptions--Sales of
manufacturing and research and development machinery and equipment--Labor and
services for installation--Exemption certificate--Rules. |
| |
82.08.020 |
|
1992 |
Tax imposed--Retail
sales--Retail car rental. |
| |
82.12.02565 |
|
1998 |
Exemptions--Use of manufacturing
and research and development machinery and equipment--Exemption certificate
prescribed by department--Annual summary. |
| |
82.14.030 |
|
1989 |
Sales and use taxes
authorized--Additional taxes authorized--Maximum rates. |
| |
82.19 |
|
1971 |
Litter Tax |
|
| ETA: |
|
|
|
| |
|
|
|
|
| |
|
|
|
| INDUSTRY GUIDES: |
|
|
|
| |
|
|
|
|
| |
|
|
|
|
| SPECIAL
NOTICES: |
|
|
|
| Subject
Title Reference: |
|
|
|
| Direct Mail |
|
|
7/2/09 |
Sales Tax Sourcing for Direct Mail Sellers |
| Direct
Mail |
|
|
06/15/2005 |
Direct Mail - Tax Deduction and
Exemptions |
| Economic Nexus |
|
|
05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
|
|
05/28/2010 |
New Apportionment Method |
| Economic Nexus |
|
|
05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
|
|
05/28/2010 |
Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Economic Nexus |
|
|
09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus) |
| |
|
|
|
|
| |
|
|
|
| DIRECTIVE: |
NONE |
|
|
|
| |
|
|
|
|
| |
|
|
|
| RPM: |
NONE |
|
|
|
| |
|
|
|
|
| |
|
|
|
| WTD: |
4 WTD 273 |
87-347 |
|
RETAIL
SALES TAX -- B&O TAX -- MAILING BUREAU. Taxpayer who mails advertising
but otherwise does not conform to the Rule 141 description of a mailing
bureau is not making retail sales. This activity is B&O taxable under the
Service category. |
| |
4 WTD 273 |
87-347 |
|
B&O
TAX -- NEWSPAPER ADVERTISING -- MAIL DISTRIBUTION OF. Distribution of direct
mail advertising wrapped in qualified community newspaper does not qualify
for the Printing and Publishing B&O classification. |
| |
11 WTD 219 |
97-177 |
|
SALES
TAX -- USE TAX -- B&O TAX -- INFORMATION SERVICES -- COMPUTERS -- MAILING
LISTS. The computer retrieval and transfer to a mailing bureau of name and
address information on magnetic tape for the purpose of printing mailing
lists is not a sale or tangible personal property subject to the retail sales
tax or use tax. It is an information service, exempt from such taxes. |
| |
17 WTD 167 |
97-222 |
|
RETAIL
SALES TAX -- B&O TAX -- DEDUCTIONS -- POSTAGE -- FREIGHT AND DELIVERY
COSTS -- MAILING BUREAUS.Postage
costs, but not freight and delivery costs, incurred by mailing bureau that
are charged to its customers are deductible from the measure of the B&O
tax and retail sales tax. |
| |
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. |
| |
19 WTD 957 |
00-040 |
|
B&O
TAX - RETAIL SALES TAX - MAILING SERVICES.Mailing services, meaning the mailing of packages for customers, are
not retail sales. |
| |
21 WTD 141 |
01-138 |
|
RETAIL
SALES TAX - IMPRINT ENVELOPES - BAR CODING SERVICE.The definition of "retail sale"
includes the imprinting of tangible personal property.Envelopes are tangible personal
property.The printing of bar codes on
envelopes is a retail activity. |
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
| |
|
|
|
| OTHER: |
|
|
|
| |
|
|
|
|
| |
|
|
|