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WAC 158 Florists and nurserymen.              
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-158   05/29/1970 Florists and nurserymen.Effective 7/1/70  
           
         
RCW: 82.04.050   1995 "Sales at retail," "Retail sale."  
  82.04.250   1993 Tax on retailers.  
  82.08.020   1992 Tax imposed--Retail sales--Retail car rental.  
  82.14.030   1989 Sales and use tax authorized--Additional taxes authorized-- Maximum rates.  
  82.32.730   2008 Sourcing - Streamlined sales and use tax agreement  
           
         
ETA:        
           
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
Subject Title Reference:        
Florists/ Groceries     06/05/2008 Qualifying Florists Exempt from Destination Sales Tax Sourcing  
           
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 4 WTD 17 87-269   BUSINESS & OCCUPATION TAX -- RETAIL SALES TAX -- EXCLUSION -- TRANSFER CHARGE.Florist made transfer charge for out-of-town delivery to cover costs of computer terminal, wire service membership dues, advertising expenses and a per-transaction transmission charge. Held: The transmission charge qualifies as the functional equivalent, in today's technology, of the telephone and telegraph charges mentioned in Rule 158; however, the transmission charge must be separately stated in order to qualify for exclusion from the measure of the sales and business and occupation tax.  
         
         
           
         
OTHER: