| WAC 160 |
Agricultural
commission agents. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-160 |
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05/29/1970 |
Agricultural commission
agents.Effective 7/1/70 |
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| RCW: | 82.04.250 |
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1993 |
Tax on retailers. |
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82.04.270 |
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1994 |
Tax on wholesalers,
distributors. |
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82.04.290 |
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1995 |
Tax on selected business
services, financial businesses, or other business or service activities. |
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82.04.330 |
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1993 |
Exemptions--Farmers--Agriculture. |
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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 taxes
authorized--Additional taxes authorized--Maximum rates. |
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| ETA: |
None |
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| INDUSTRY GUIDES: |
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Mar 2011 |
Agriculture |
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03/01/2004 |
Agricultural Tax Guide |
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NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
6 WTD 409 |
88-367 |
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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. |
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18 WTD 295 |
98-192 |
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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. |
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20 WTD 84 |
00-106 |
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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). |
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