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WAC 147 Public stenographers. Repealed November 10, 1992.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-147   10/25/1973 Public stenographers - Repealed - November 10, 1992. Person previously referring to WAC 458-20-147 should in the future refer to WAC 458-20-138, WAC 458-20-224, and ETA 432.  
           
         
RCW: 82.04.250   1971 Tax on retailers.  
  82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.  
  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: 432.04.147 7/9/71 SALES TAX: STENO SERVICES AS RETAIL SALES Cancelled 1/29/09 This ETA explains that where a business employed stenographers who performed mechanical services related to the production of manuals to be sold to customers, the charges associated with the stenographers' activities are included in the measure of tax for the sale of the manuals. It also explains that when these stenographers separately perform general secretarial duties, the charges to customers are subject to service and other activities B&O tax. There is no need for this document as this issue is a straightforward application of law.  
           
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: None        
           
         
OTHER: