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WAC 176 Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-176   01/19/1988 Commercial deep sea fishing--commercial passenger fishing--diesel fuel.  
         
       
RCW: 82.04.250   1993 Tax on Retailers
  82.04.270   1994 Tax on Wholesalers, Distributors
  82.08.0262   1998 Exemptions--Sales of airplanes, locomotives, railroad cars, or watercraft.
  82.12.020   1983 Use Tax imposed.
         
       
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
  3049.2009 2/2/09 Component parts of watercraft: Life preservers
  3073.2009 2/2/09 Airplanes used on vessel engaged in commercial deep sea fishing operations
  123.12.176 8/5/66 COMMERCIAL DEEP SEA FISHING VESSEL EXEMPTION.  While this document explains the application of the law in a specific situation, the information necessary to come to this conclusion is currently provided in WAC 458-20-176 (Commercial deep-sea fishing--Commercial passenger fishing--Diesel fuel) Revised 2/2/09 See ETA 3005.2009
  206.08.176 9/2/66 RESTORATION OF A FISHING VESSEL IN THIS STATE FOR EXHIBITION PURPOSES BY AND IN ANOTHER STATE.  While this document explains the application of the law in a specific situation, the information necessary to come to this conclusion is currently provided in WAC 458-20-176 (Commercial deep-sea fishing--Commercial passenger fishing--Diesel fuel). Cancelled effective June 29, 2007. The statute and WAC 4580-20-176 both provide that the exemption is available for watercraft used in conducting commercial deep sea fishing outside the territorial waters of WA.
  220.08.176 9/9/66 AIRPLANES USED ON VESSELS ENGAGED IN COMMERCIAL DEEP SEA FISHING OPERATIONS Revised 2/2/09 See ETA 3073.2009
  364.12.176 6/12/70 COMPONENT PARTS OF WATERCRAFT: LIFE PRESERVERS Revised 2/2/09 See ETA 3049.2009
         
       
INDUSTRY GUIDES:   Nov-02 Commercial Fishing Guide 
         
         
SPECIAL NOTICES:      
Subject Title Reference:      
         
      11/08/1999 "New Buyers" Retail Sales Tax Exemption Certificate
Boats     8/13/09 Taxability of the Charter Boat Industry
      07/23/2004 Taxability of Charter Boat Industries
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 5 WTD 1 88-12   RETAIL SALES TAX--USE TAX--LEASES--CHARTER-BOAT--INTERVENING USE:  The taxpayer, a limited partnership, used a boat which was held out to the public for bare-boat charter leasing.  The taxpayer also allowed the limited partners to use the boat without paying rental fees or sales tax.  Use tax found to be due, because the partnership's and partners' use of the boat constituted intervening use.
  5 WTD 33 88-18   RETAIL SALES TAX -- EXEMPTION -- SALES OF WATERCRAFT  -- USED IN INTERSTATE OR FOREIGN COMMERCE -- USED IN COMMERCIAL DEEP SEA FISHING OPERATIONS.  The sale of watercraft for use in conducting interstate or foreign commerce or for use in conducting deep sea fishing operations outside the territorial waters of the state is exempt from retail sales tax. 
  5 WTD 33 88-18   B & O TAX -- RETAILING -- SALES OF WATERCRAFT -- USED IN COMMERCIAL DEEP SEA FISHING OPERATIONS -- SEPARATE RETAILING TAX CLASSIFICATION -- INTERSTATE TRANSPORTATION EQUIPMENT.  The effect of RCW 82.04.2904(2), enacted in 1983, combined with RCW 82.08.0262 and RCW 82.04.250 with respect to sales of watercraft at retail for use in conducting commercial deep sea fishing operations outside Washington's territorial waters is that such sales are subject to a separate tax classification of Retailing--Interstate Transportation Equipment ( RITE) with a tax rate of .00581 effective March 1, 1983 until June 30, 1983, and a tax rate of .00484 effective July 1, 1983 and thereafter while the tax rate of Retailing B&O remained at .00471.
  5 WTD 33 88-18   B & O TAX -- RETAILING B & O TAX -- SALES OF WATERCRAFT -- USED IN DEEP SEA FISHING OPERATIONS -- GILL NET FISHING -- PURSE SEINE FISHING.  WAC 458-20-176 (Rule 176) provides that watercraft using the fishing methods of gill netting and purse seining are not deemed to be used in commercial deep sea fishing.  Where taxpayer sold watercraft to Alaskan buyers for use in Alaskan territorial waters in gill netting and purse seining fishing operations, the sales were not subject to the higher RITE B & O tax rate which was split, effective March 1, 1983, from the Retailing B & O tax rate per RCW 82.04.2904(2), because the sold watercraft were not for use in commercial deep sea fishing. 
  5 WTD 33 88-18   USE TAX -- USE IN THIS STATE -- AIRPLANE  -- ALSO USED IN ALASKA.  The use tax is imposed on the use in this state as a consumer of any article of tangible property.  Where Washington taxpayer corporation purchased an airplane in Washington without payment of sales tax, the taxable use of the airplane occurred in Washington when taxpayer exercised dominion and control over the airplane by flying it in Washington and storing it in Washington prior to subsequent actual use in Washington.  The use tax is not barred by taxpayer's use of the airplane for four months annually in Alaska.  Assessment of use tax sustained. 
  5 WTD 223 88-18A   B&O TAX -- RETAILING B&O TAX -- INTERSTATE SALES OF FISHING BOATS -- MANUFACTURING B&O TAX -- RETAILING INTERSTATE TRANSPORTATION EQUIPMENT (RITE) B&O TAX.  Where taxpayer made interstate sales of fishing boats and reported the sales as subject to Retailing B&O which should have been reported as subject to Manufacturing B&O tax because the taxpayer manufactured the boats, the auditor erred in subjecting the sales to RITE B&O tax.  The auditor should have subjected the interstate sales to Manufacturing B&O tax, same rate of tax as RITE B&O.
  18 WTD 149 98-178   RETAIL SALES TAX – COMPONENT PARTS.  The term “component part” as used in RCW 82.08.0262 means an item of tangible personal property that is permanently attached to and a part of the watercraft used for commercial deep sea fishing.
  18 WTD 149 98-178   RETAIL SALES TAX – COMPONENT PARTS – TRAWL FISHING NETS.  Where custom-made trawl fishing nets are permanently attached to a deep sea fishing vessel, the trawl fishing net is a component part of the vessel and repairs thereto will be exempt from retail sales tax provided that the other requirements of RCW 82.08.0262 are met.
  18 WTD 316 98-226   RETAIL SALES TAX – DEEP SEA FISHING EXEMPTION.  The exemption from the retail sales tax for watercraft used in commercial deep sea fishing operations, as well as for component parts, repairs, cleaning, etc. of such watercraft, applies to fishing operations outside of Washington’s territorial waters.  There is no requirement that the fishing operations occur in international waters.
         
       
OTHER: