| WAC 165 |
Laundry,
dry cleaning, linen and uniform supply, and self-service and coin-operated
laundry services. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-165 |
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05/26/10 |
Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services The Department is amending WAC 458-20-165 (Rule 165) to recognize the following legislation:
Chapter 563, Laws of 2009 – This legislation replaced resale certificates with reseller permits as the means to substantiate wholesale purchases effective January 1, 2010.
Chapter 6, Laws of 2007 – This legislation changed the retail sales tax sourcing requirement for some sales. Information specific to sourcing retail sales is provided in WAC 458-20-145 Local sales and use tax. With respect to Rule 165, the explanation that the place of sale for laundry and dry cleaning businesses is the location of the facility has been changed to recognize that if the business delivers cleaned items to customer locations those sales should be sourced to the customer locations.
The Department has also reorganized the information contained in the rule into 3 separate parts:
Part I – Laundry or Dry Cleaning Services/Linen or Uniform Supply Services;
Part II – Self-Service and Coin-Operated Laundry Facilities; and
Part III – Laundry Services Performed for Nonprofit Health Care Facilities.
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458-20-165 |
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10/27/2005 |
Laundry,
dry cleaning, linen and uniform supply, and self-service and coin-operated
laundry services. |
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12/14/2002 |
Laundry, dry cleaning, linen and
uniform supply, and self-service and coin-operated laundry services.Effective 12/14/02. |
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07/10/1999 |
Laundries, dry cleaners,
self-service laundries and dry cleaners |
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| RCW: | 82.04.050 |
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1998 |
"Sale at retail,"
"retail sale." |
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82.04.070 |
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1961 |
"Gross proceeds of sales." |
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82.04.190 |
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2007 |
"Consumer." |
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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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1993 |
Tax on Selected Business
Services, Financial Businesses, or Other Business or Service Activities. |
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82.08.010 |
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1983 |
Definitions. |
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82.08.020 |
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1992 |
Retail Sales Tax Imposed |
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82.08.0202 |
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2001 |
Retail sales of linen and uniform supply services |
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82.14.020 |
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2008 |
Definitions |
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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: |
3005.r109 |
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12/28/09 |
Intervening use. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009. |
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3005.2009 |
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2/2/09 |
Intervening use |
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379.12.165 |
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6/19/70 |
LAUNDRY EQUIPMENT USED IN FACILITATING SALES Revised 2/2/09 See ETA 3005.2009 |
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| INDUSTRY GUIDES: |
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Hospital
Guide |
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Nonprofit Organizations Guide |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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06/16/1998 |
Important Changes for Nonprofit
Org & Local Government |
| Laundry
Laundromat |
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07/01/2001 |
Tax Reporting Changes for Linen
and Uniform Supply Services |
| Laundry
Laundromat |
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06/08/2005 |
Self-service Laundry Facilities |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
19 WTD 350 |
99-177 |
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RETAIL
SALES TAX-- WASHING MACHINES IN
APARTMENT COMPLEXES.Operator of
washers and dryers placed in apartment complexes owned by another person must
report revenues it collects from the machines under the retailing B&O tax
category and remit sales taxes thereon, pursuant to a 1993 statutory
amendment.Taxpayer failed to show it
was not the "operator" for purposes of determining who was to collect and
remit sales tax on the machine revenues. |
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