| WAC 142 |
Photographic
equipment and supplies. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-142 |
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03/15/1983 |
Photographic equipment and
supplies. |
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| RCW: | 82.04.250 |
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1993 |
Tax on retailers. |
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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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| ETA: |
3005.r109 |
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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. |
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3005.2009 |
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2/2/09 |
Intervening use |
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442.12.142 |
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10/15/71 |
FILMS USED TO PRODUCE PORTRAITS Revised 2/2/09 See ETA 3005.2009 |
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| INDUSTRY GUIDES: |
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NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
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21 WTD 258 |
01-177 |
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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. |
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21 WTD 258 |
01-177 |
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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. |
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