| WAC 158 |
Florists
and nurserymen. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-158 |
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05/29/1970 |
Florists and nurserymen.Effective 7/1/70 |
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| RCW: | 82.04.050 |
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1995 |
"Sales at retail,"
"Retail sale." |
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82.04.250 |
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1993 |
Tax on retailers. |
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82.08.020 |
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1992 |
Tax imposed--Retail
sales--Retail car rental. |
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82.14.030 |
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1989 |
Sales and use tax
authorized--Additional taxes authorized-- Maximum rates. |
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82.32.730 |
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2008 |
Sourcing - Streamlined sales and
use tax agreement |
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| ETA: |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Florists/ Groceries |
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06/05/2008 |
Qualifying Florists Exempt from
Destination Sales Tax Sourcing |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
4 WTD 17 |
87-269 |
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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. |
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| OTHER: |
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