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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.
  33 WTD 10 13-0128 02/03/2014 RULE 141; RCW 82.08.807, RCW 82.04.4272: RETAILING B&O TAX – RETAIL SALES TAX – EXEMPTION – DELIVERY CHARGE – DIRECT MAIL. Separately stated postage charges for delivery of direct mail are exempt from retail sales tax under RCW 82.08.807, and may be deducted from the measure of B&O tax under RCW 82.04.4272.
         
       
OTHER:      
         
       
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)