| WAC 144 |
Printing
industry |
|
|
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-144 |
|
01/21/11 |
Printing Industry.
The Department has amended WAC 458-20-144 (Rule 144) to reflect the following recent legislative changes:
SB 6173 (chapter 563, Laws of 2009) which replaced the resale certificate with a resellers permit as a means to document a wholesale sale; and
2ESSB 6143 (chapter 23 Laws of 2010) which provides that advertising revenues earned by printers are to be apportioned to this state for tax purposes.
Rule 144 was also amended to recognize the retail sales tax and use tax exemptions for computer equipment used in printing or publishing of printed material as provided in RCW 82.08.806 and RCW 82.12.806. |
| |
458-20-144 |
|
01/26/2006 |
Printing industry. Effective
3/2/06. |
| |
|
07/01/2005 |
Printing industry |
| RCW: | 82.04.070 |
|
1961 |
"Gross proceeds of
sales" |
| |
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. |
| |
82.04.395 |
|
1979 |
Exemptions - Certain materials
printed in school district and educational service district printing
facilities. |
| |
82.04.397 |
|
1979 |
Exemptions - Certain materials
printed in county, city, or town printing facilities. |
| |
82.04.600 |
|
1979 |
Exemptions - Materials printed
in county, city, town, school district, educational service district, library
or library district. |
| |
82.08.010 |
|
2005 |
Definitions |
| |
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. |
| |
82.08.806 |
|
2004 |
Sale of computer equipment parts
and services to printer or publisher. |
| |
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. |
| ETA: |
3058.2009 |
|
2/2/09 |
Electroplates manufactured and used by a printer |
| |
3063.2009 |
|
2/2/09 |
Printing industry- use tax on consumable materials and supplies |
| |
20.08.103 |
|
7/1/66 |
CATALOGS PURCHASED WITHIN THE STATE PURCHASED FOR DISTRIBUTION WITHOUT (Cancelled 9/14/01) |
| |
392.08.144 |
|
7/3/70 |
ELECTROPLATES MANUFACTURED AND USED OUTSIDE THE STATE Revised 2/2/09 See ETA 3058.2009 |
| |
417.12.144 |
|
3/1/84 |
PRINTING INDUSTRY --- Use tax on Consumable Materials and Supplies Revised 2/2/09 See ETA 3063.2009 |
| INDUSTRY GUIDES: |
|
Fall 2004 |
School District Guide |
| SPECIAL
NOTICES: |
|
|
|
| Subject
Title Reference: |
|
|
|
| Printing & Publishing |
|
|
06/08/2012 |
Printers and Publishers of Newspapers: B&O Tax Changes and Definitions |
| Printing & Publishing |
|
|
08/30/2011 |
B&O Tax Rate Lowered Printing and/or Publishing of Newspapers |
| 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) |
| Printing & Publishing |
|
|
6/19/09 |
B&O Tax Rate Lowered Printing and/or Publishing of Newspapers |
| Computers
Used in Printing & Publishing/ Printing & Publishing |
|
|
04/16/2004 |
Computers Used in Printing &
Publishing-Sales & Use Tax Exemption |
| Printing
& Publishing |
|
|
06/09/2008 |
Advertising Income from
Electronic Version of Printed Newspaper Now Taxed under Printing and
Publishing Classification |
| DIRECTIVE: |
8144.1 |
|
02/10/1984 |
Printing Plates - ETB's 417 and
456 |
| |
8144.2 |
|
10/13/1988 |
Silk Screen Printing
ProcessCancelled
07/17/02 Silk Screen Printing Process This directive explains that the
intermediate steps in a silk-screen printing process are similar to those
used in other more conventional printing processes, and subject to the
tax-reporting instructions provided in ETA 417.12.144 (Printing industry - Use
tax on consumable materials and supplies) and 456.08.143 (Tax liability of
print shops - Plate production and printing charges).It also explains that persons producing
silk-screen products and selling the same outside the state incur a
manufacturing B&O tax liability.This directive is no longer needed.Det. 92-352, 12 WTD 509 (1992), and Det. 88-351, 6 WTD 371 (1988),
sufficiently address these issues. |
| RPM: |
None |
|
|
|
| WTD: |
4 WTD 437 |
88-10 |
|
RETAIL SALES TAX -- PRINTED
MATTER -- ADVERTISING SERVICES. Sales of printedmatter to an advertising servicebusiness for their own use or for the use
of their clients are sales for consumption and subject to the retail sales
tax. |
| |
7 WTD 188-1 |
89-97 |
|
USE AND/OR DEFERRED SALES TAX --
PERIODICAL --REAL ESTATE GUIDES -- PRINTING CHARGES. Printing charges for
real estate guides given away free by the publisher to its readers found to
be subject to use and/or deferred sales tax. |
| |
7 WTD 305 |
89-227 |
|
B&O TAX -- PRINTING AND
PUBLISHING -- IN-HOUSE PRINTING.Persons acting for business purposes as their own printers are subject
tax under the manufacturing B&O tax classification upon that activity.Group Health v.
Department of Rev., 106 Wn. 2d 391 (1986); Det.
No. 88-186, 5 WTD 319 (1988). |
| |
8 WTD 445 |
89-546 |
|
USE TAX -- MEASURE OF -- PRINTED
MATERIALS. A county government which makes and uses printed materials is
liable for use tax on the total value of such materials which value includes
labor and overhead costs expended in the printing thereof. |
| |
12 WTD 369 |
92-141 |
|
USE TAX -- CATALOGS --
WASHINGTON CUSTOMERS --OUT-OF-STATE PRINTERS. Taxpayer is not liable for use
tax on catalogs which its printer sends from out-of-state directly to
customers in Washington. There is no use by the taxpayer in Washington.Sears v Dept. of Revenue, 97 Wn. 2d 260,
643 P. 2d 884 (1982). |
| |
12 WTD 425 |
92-260 |
|
RETAIL SALES TAX -- GROSS
PROCEEDS OF SALE --PRINTED PRODUCT -- DESIGN SERVICES. Graphic design
services or other intermediate steps performed by the actual printer of the
product are services rendered "in respect to" imprinting tangible
personal property if those services are directly related to the imprinting
services and performed under one or more concurrently executed contracts or
invoices. |
| |
12 WTD 509 |
92-352 |
|
MFG TAX -- USE AND/OR DEFERRED
SALES TAX --MANUFACTURING FOR OWN USE -- INTERMEDIATE STEPS -- SILK
SCREENING. The creation of silk-screens by a sign maker was found to be an
intermediate step in the printing process. Therefore, manufacturing B&O
tax was not due on the value of the screens and use and/or deferred sales tax
was due only on the materials consumed. |
| |
13 WTD 183 |
93-261 |
|
PHOTOGRAPHIC SERVICES -- SALES
TO PRINTERS AND PUBLISHERS -- WHOLESALING B&O TAX.Until modified or withdrawn, Excise Tax
Bulletins issued by the Department of Revenue allow a photographer who sells
prints with reproduction rights to printers and publishers of magazines,
newspapers, and periodicals to take a resale certificate and to charge no
retail sales tax. If the photographer takes resale certificates, he or she
should report the income from the sale under the Wholesaling B&O tax
classification. |
| |
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. |
| |
24 WTD 464 |
05-0075 |
|
USE TAX -- EXEMPTION FOR DONATED ITEMS.Printing charges for coupons used to track
and quantify a subsequent donation to a non-profit organization were properly
subject to retail sales tax.The use
tax exemption for donated items does not provide a basis for refund of retail
sales tax properly paid when purchasing items. |
| |
26 WTD 91 |
05-0217E |
|
RCW 82.04.280:B&O
TAX - PRINTING AND PUBLISHING - ADVERTISING MATERIALS AND COUPONS. An assortment of separately printed
advertisements and coupons printed on separate pieces of paper and inserted
into an envelope cannot properly be described as a work or issue, and is
therefore not a "publication."Because
the collection of separate pieces of paper is not a "publication," it does not
qualify as a "periodical or a magazine" for purposes of the printing and
publishing B&O tax classification. |
| |
26 WTD 256 |
05-0142 |
|
RCW 82.04.080, RCW 82.04.090: SERVICE B&O TAX --
ADVERTISING DISPLAY SERVICE -- BONA FIDE DISCOUNT -- NET CHARGE.Service B&O tax on advertising display
service charges billed on a net basis is measured by the amount billed and
legally due. |
| OTHER: |
|
|
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