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WAC 161 Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. Repealed October 25, 2000          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-161   03/15/1983 Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof.  
    01/2001 Repealed - special rate repealed in 98 and replaced with exemption, income list.Use RCW 82.04.332  
           
         
RCW: 82.04.250   1993 Tax on retailers.  
  82.04.260   1995 Tax on buyers, wholesalers, manufacturers, and processors of various foods and byproducts--Research and development organizations--Nuclear fuel assemblies--Travel agents--Certain international activities--  
      Stevedoring and associated activities--Low-level waste disposers--Insurance agents, brokers, and solicitors-- Hospitals.  
  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ETA 381.04.161   07/03/1970 WHOLESALE SALES OF RYE AND MILO -This information is out of date.Subsequent legislation added rye to the list of products identified in the statute being discussed.Later legislation replaced the lower B&O tax rate described in this document with an exemption.The document provides an incorrect statutory citation and incorrect tax rates. Cancelled by ETA 2003-3s 02/15/2001  
           
         
INDUSTRY GUIDES:        
           
           
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 13 WTD 236 93-035   B&O TAX -- GRAIN -- SCREENINGS.Absent any further processing of grain screenings to enhance digestibility, storage, or handling -- such as rolling, cracking, grinding, or pelletizing -- screenings of grain listed in RCW 82.04.260(1) will qualify for the special rate as well as the grain which has been screened.The exception to this rule will be when the screenings consist of grains which do not receive the RCW 82.04.260(1) special rate, such as buckwheat screenings which have been removed from another grain provided for by RCW 82.04.260(1).  
         
         
           
OTHER: