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WAC 148 Barber and beauty shops.              
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-148   03/15/1983 Barber and beauty shops.  
           
         
RCW: 82.04.250   1993 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:        
           
         
INDUSTRY GUIDES:   2002 Beauticians Guide  
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 12 WTD 101 92-050   B&O TAX -- RETAIL SALES TAX -- DEFINITION -- PHOTO SESSION FEE. Photo session fees and beauty salon services were held taxable under the Service and Other Activities tax classification when invoiced and paid separately from an order for prints.  
           
         
OTHER: