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WAC 167 Educational institutions, school districts, student organizations, and private schools.
WAC: 458-20-167   03/10/1994 Educational institutions, school districts, student organizations, private schools.Effective 4/10/94.Updated 2/7/99.
RCW: 82.04.170   1993 "Tuition Fee"
  82.04.215   2003 "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
  82.04.250   1993 Tax on Retailers
  82.04.290   1993 Tax on Selected Business Services, Financial Businesses, or Other Business or Service Activities.
  82.04.2905   1998 Tax on providing day care.
  82.04.399   1996 Exemptions -- Sales of academic transcripts
  82.04.419   1983 Exemptions -- County, city, town, school district, or fire district activity.
  82.04.4282   1994 Deductions -- Fees, dues, charges
  82.04.4451   1994 Credit against tax due -- Maximum credit -- Table
  82.08.020   1992 Retail Sales Tax Imposed
  82.08.02537   1996 Exemptions -- Sales of academic transcripts.
  82.08.0293   2004 Exemptions -- Sales of food and food ingredients.
  82.08.0297   1987 Exemptions -- Sales of food purchased with food stamps
  82.12.02595   2004 Exemptions -- Tangible personal property and certain services donated to nonprofit organization or governmental entity.
  82.12.0264   1980 Exemptions -- Use of dual-controlled motor vehicles by school for driver training
  82.12.0293   2003 Exemptions -- Use of food and food ingredients
  82.12.0297   1987 Exemptions -- Use of food purchased with food stamps.
  82.12.0347   1996 Exemptions -- Use of academic transcripts
  82.14.030   1989 Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates
ETA 3096.r109 12/28/09 Fund-raising activities of public schools, associated student body groups, and patent teacher associations. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.
  3096.2009 2/2/09 Fund-raising activities of public schools, associated student body groups, and patent teacher associations
  2004.04/08.167 1999 Fund-raising Activities of Public Schools, Associated Student Body Groups, and Parent Teacher Associations. Revised 2/2/09 See ETA 3096.2009
    2002 Child Care Tax Guide
      2004 School Districts Tax Guide
Subject Title Reference:      
Colleges & Universities 10/21/2010 Retail Sales by Colleges and Universities
DIRECTIVE: 8167.1   03/11/1985 Tax Liability of Nursery Schools, Day Care and PreschoolsRepealed 6/30/2000 - This information is currently provided in WAC 458-20-167 (Educational institutions, school districts, student organizations, and private schools).
RPM: None      
WTD: 4 WTD 75 87-297   B&O TAX -- RETAIL SALES TAX -- BIBLE COLLEGE -- RENTAL OF FACILITIES -- CONFERENCES -- LODGING -- MEALS. Income from the rental of conference rooms, lodging and athletic facilities by Bible college is Service B&O taxable.Cafeteria food sales are subject to Retailing B&O and sales tax when made to non-students.
  6 WTD 393 88-363   B&O TAX -- SERVICE -- SCHOOL DISTRICTS -- TAX EXEMPT ACTIVITY -- ACTIVITIES OF TAXPAYER FOR MANAGING FOOD SERVICE.Amounts received by a taxpayer from a school district which represent the labor costs of the taxpayer are subject to B&O tax under the service and other category.The taxpayer may not "piggy-back" itself on to the school district's exemption -- such exemption belongs to the school and not to entities contracting with it. F.I.D.
  14 WTD 135 Docket 42847   KENNEY, Member -- The state of Washington excludes from the reach of the business and occupation (B&O) tax tuition from fees received by general purpose elementary, secondary, and collegiate institutions.RCW 82.04.170. The issue in this case is whether a private elementary school (kindergarten through fourth grade), which is not accredited or approved by the Washington State Superintendent of Public Instruction (SPI), is eligible to exclude from the B&O tax amounts received as tuition when its students are accepted at grade level without examination by public schools.
  22 WTD 1 00-9859   B&O TAX - RETAIL SALES TAX - FUNDRAISING ACTIVITIES - SALES BY NONPROFITS FOR FUNDRAISING ACTIVITIES - SCHOOL DISTRICTS.Although parent-teacher associations, associated student bodies, and associated student body sponsored groups may qualify for the retail sales tax exemption for fund raising activities, school districts, which are political subdivisions, are not entitled to the exemption.
  23 WTD 121 01-015   B&O TAX - DEDUCTION - "TUITION FEES"/"BONA FIDE TUITION FEES" -- RADIOLOGY SCHOOL TUITION.When a hospital's radiology school is not accredited, does not offer a program of a general academic nature, or otherwise qualify under RCW 82.04.170or RCW 82.04.4282, it will be considered to be a trade or specialty school for which no deduction is permitted. Lacey Nursing v. Dept. of Revenue, 128 Wn.2d 40, 49-50 (1995).
  33 WTD 528 14-0063 10/31/2014 WAC 458-20-167; RCW 82.04.170; RCW 82.04.4282: B&O TAX – DEDUCTION – TUITION FEES – SPECIALTY OR TRADE SCHOOL. A cosmetology school that grants certificates establishing that a student has met the requirements required for a license to practice the vocation of cosmetology, and does not offer a program of a general academic nature, is a specialty school, trade school, or similar institution, excluded from the definition of “educational institution” under RCW 82.04.170 and WAC 458-20-167, and is ineligible for the deduction of tuition fee income pursuant to RCW 82.04.4282.
  33 WTD 623 14-0217 12/30/2014 RULE 167; RCW 82.04.4284; RCW 82.08.037: RETAIL SALES TAX – B&O TAX – BAD DEBT DEDUCTION – BONA FIDE DEBTS. Two affiliated companies failed to prove through adequate evidence that certain transactions they entered into with other affiliated companies constituted “bona fide debts” under 26 CFR § 1.166-1(c). As such, those transactions could not qualify as bad debts under 26 U.S.C. § 166 for federal tax purposes, and, consequently, those transactions were also ineligible to form the basis for any bad debt deduction against Washington B&O tax or retail sales tax.