| WAC 154 |
Cemeteries,
crematories, columbaria. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
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 |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
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. |
| OTHER: |
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