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WAC 154 Cemeteries, crematories, columbaria.
WAC: 458-20-154 10/21/2015 Cemeteries, crematories, columbaria explains the application of B&O, retail sales, and use taxes to the business activities of cemeteries. Rule 153 has been amended to include a discussion of the taxability of prearrangement contracts (commonly referred to as “pre-need” or “prepaid” arrangements.) The changes also include a discussion of sales of interment rights, sales to the federal government, and provide a few examples.
  458-20-154   06/01/1978 Cemeteries, crematories, columbaria.Effective ---
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.
ETA: None      
DIRECTIVE: None      
RPM: None      
WTD: 32 WTD 65 12-0136 04/04/2013 RULE 254; RCW 82.32.100; RETAIL SALES TAX – RETAILING B&O TAX – RECORDKEEPING – REASONABLE ESTIMATES. An industry study on customer payment practices is a reasonable and acceptable source of facts and information to establish an estimated percentage of cash sales under RCW 82.32.100(1), particularly where the Taxpayer has not provided any sales records or substantiating documentation to establish a different percentage of cash sales.
  28 WTD 68 08-0301 4/30/09 RCW 82.04.480, RCW 82.04.270, RCW 82.04.290:  SERVICE AND OTHER ACTIVITIES B&O TAX AND WHOLESALING B&O TAX – DAIRY COOPERATIVES – SALES OF MANUFACTURED DAIRY PRODUCTS – AGENCY.  Taxpayer, a dairy cooperative which sells manufactured dairy products in its own name, and whose records do not show that it is an agent acting on behalf of its members, is liable for Wholesaling B&O tax on its gross proceeds.  Taxpayer has not met its burden of showing that it is merely an agent of its members, and therefore only liable for Service and Other Activities B&O tax on amounts received from its members.  
  28 WTD 68 08-0301 4/30/09 AGENCY.  There is no presumption in Department precedent or common law which holds that taxpayer is an agent of its members.