home home Find a law or rule home Tax Research Index home Research Index Files home Mri140-168_files home Tax Research Index Tax Research Index
WAC 142 Photographic equipment and supplies.            
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-142   03/15/1983 Photographic equipment and supplies.  
           
         
RCW: 82.04.250   1993 Tax on retailers.  
  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: 3005.r109 12/28/09 Intervening use. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.  
  3005.2009 2/2/09 Intervening use  
  442.12.142 10/15/71 FILMS USED TO PRODUCE PORTRAITS Revised 2/2/09 See ETA 3005.2009  
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD:        
  21 WTD 258 01-177   RCW 82.08.020:RETAIL SALES TAX -- PURCHASES FOR RESALE -- PHOTOFINISHERS' AND PHOTOGRAPHERS' PURCHASES OF SUPPLIES AND EQUIPMENT.Photofinishers' and photographers' purchases of photographic paper and chemicals used in making prints are purchases for resale and are not subject to retail sales tax.However, photographers' and photofinishers' purchases of materials and equipment used in processing, whenever such materials do not become a component part of the final photograph or are not chemicals used in processing, are subject to the retail sales tax, unless an exemption applies.  
  21 WTD 258 01-177   RCW 82.08.020, RCW 82.04.250, RCW 82.04.270:WHOLESALE SALE -- RETAIL SALE - SALES OF PHOTOGRAPHIC EQUIPMENT.Sales to consumers by photographers or photofinishers of pictures, frames, cameras, films, and other articles are subject to the retail sales tax and retailing B&O tax. However, if such items are sold by the photographer or photofinisher to a buyer who purchases the items for resale and presents a valid resale certificate, the sales are subject to wholesaling B&O tax, and no retail sales tax is due on the sales.  
           
           
           
         
           
         
OTHER: