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WAC 153 Funeral establishments              
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-153 10/21/2015 Funeral ((directors)) establishments explains the application of business and occupation (B&O), retail sales, and use taxes to the business activities of funeral establishments. Rule 153 has been amended to include a discussion of the taxability of prearrangement funeral service contracts and when income from such contracts is taxable. The changes also include a discussion of accommodation expenditures, out-of-state interment, sales to the federal government, and provide a few examples.  
  458-20-153   03/15/1983 Funeral directors.  
           
         
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.  
  82.12.020   1994 Use tax imposed.  
           
         
ETA: None        
           
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: None        
           
         
OTHER: