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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
       
WAC: 458-20-165 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.
  458-20-165   10/27/2005 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
    12/14/2002 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.Effective 12/14/02.
      07/10/1999 Laundries, dry cleaners, self-service laundries and dry cleaners
       
RCW: 82.04.050   1998 "Sale at retail," "retail sale."
  82.04.070   1961 "Gross proceeds of sales."
  82.04.190   2007 "Consumer."
  82.04.250   1993 Tax on Retailers
  82.04.270   1994 Tax on Wholesalers, Distributors
  82.04.290   1993 Tax on Selected Business Services, Financial Businesses, or Other Business or Service Activities.
  82.08.010   1983 Definitions.
  82.08.020   1992 Retail Sales Tax Imposed
  82.08.0202   2001 Retail sales of linen and uniform supply services
  82.14.020   2008 Definitions
  82.14.030   1989 Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates
         
       
ETA: 3005.r109 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.
  3005.2009 2/2/09 Intervening use
  379.12.165 6/19/70 LAUNDRY EQUIPMENT USED IN FACILITATING SALES Revised 2/2/09 See ETA 3005.2009
       
INDUSTRY GUIDES:     Hospital Guide
        Nonprofit Organizations Guide
         
         
SPECIAL NOTICES:      
Subject Title Reference:      
      06/16/1998 Important Changes for Nonprofit Org & Local Government
Laundry Laundromat     07/01/2001 Tax Reporting Changes for Linen and Uniform Supply Services
Laundry Laundromat     06/08/2005 Self-service Laundry Facilities
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 19 WTD 350 99-177   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.
         
       
OTHER: