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WAC 160 Agricultural commission agents.            
WAC: 458-20-160   05/29/1970 Agricultural commission agents.Effective 7/1/70  
RCW: 82.04.250   1993 Tax on retailers.  
  82.04.270   1994 Tax on wholesalers, distributors.  
  82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.  
  82.04.330   1993 Exemptions--Farmers--Agriculture.  
  82.08.020   1992 Tax imposed--Retail sales--Retail car rental .  
  82.14.030   1989 Sales and use taxes authorized--Additional taxes authorized--Maximum rates.  
ETA: None        
INDUSTRY GUIDES:   Mar 2011 Agriculture  
    03/01/2004 Agricultural Tax Guide  
DIRECTIVE: None        
RPM: None        
WTD: 6 WTD 409 88-367   B&O TAX -- DOING BUSINESS -- PRESUMPTION -- AGRICULTURAL COMMISSION AGENTS.Persons conducting business as agents or on a consignment basis are presumed to be conducting business as sellers of tangible personal property unless they clearly segregate commission sales in their books and records.Where no such records evidencing segregation are produced, taxpayer is taxable under the wholesaling or retailing B&O classification.  
  18 WTD 295 98-192   B&O TAX - FRUIT SALES - DEALER - BROKER - COMMISSION MERCHANT.The Washington receipts of a fruit wholesaler licensed as a dealer under the Commission Merchants' Law, who does not have any agreement establishing a principal-agent relationship, will be taxed under the wholesaling B&O tax classification.  
  20 WTD 84 00-106   WHOLESALING B&O TAX -- SALES OF SPRAY TO FARMERS -- FARMER DEFINED.Sales of spray materials to farmers for the purpose of producing for sale any agricultural product are classified as wholesale sales.However, if a person uses agricultural products as ingredients in a manufacturing process, the person does not qualify as a farmer.A person will qualify as a farmer, provided:1) the person grows or produces an agricultural product on the person's own land or land in which the person has a present right of possession; and 2) the person does not use such products as ingredients in a manufacturing process (however packing such products is not considered to be manufacturing).