| WAC 181 |
Vessels,
including log patrols, tugs and barges, operating upon waters in the state of
Washington. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-181 |
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03/15/1983 |
Vessels, including log patrols,
tugs and barges, operating upon waters in the state of Washington. |
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| RCW: | 82.04.250 |
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1993 |
Tax on Retailers |
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82.04.290 |
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1993 |
Tax on international investment management services or other
business or service activities. |
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82.08.020 |
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1992 |
Tax imposed -- Retail sales -- Retail car rental. |
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82.12.020 |
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1983 |
Use Tax imposed. |
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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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82.16.020 |
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1996 |
Public utility tax
imposed--Additional tax imposed--Deposit of Moneys. |
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| ETA: | |
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502.40.181 |
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2/25/76 |
SUITABLE RECORDS - TIMBER HARVESTERS - This document explains that timber harvesters are required to record and preserve scaling slips that include grading details as described by the Puget Sound Log Scaling and Grading Bureau to fulfill their record-keeping requirements under RCW 82.32.070 as explained in WAC 458-40-181. This information is out of date and no longer needed. WAC 458-40-181 no longer exists, and the latest revision of chapter 458-40 WAC, effective January 1, 2001, sufficiently addresses this issue. Cancelled by ETA 2003-3s 02/15/2001 |
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| INDUSTRY GUIDES: |
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02/01/2007 |
Guide
for Vessel Brokers & Dealers/Vessel Dealer Manual (DOL) |
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NOTICES: |
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| DIRECTIVE: | |
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| WTD: |
12 WTD 139 |
92-107 |
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B&O
TAX -- BOAT -- CHARTER OF -- DIVERS -- TRANSPORTATION OF. The transportation
of divers via a charterer-operated boat to a diving site at which the
activities of the divers are controlled by a third-party diving school or
group is not a retail sale. |
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22 WTD 244 |
01-190R |
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USE TAX – WATERCRAFT – INTEREST OR FOREIGN COMMERCE – PRIMARY
USE.When a vessel is used in
Washington for extended periods of time for live aboard and other non-exempt
purposes, it does not qualify for the use tax exemption for vessels used
“primarily” to transport persons or property for hire in interstate or
foreign commerce. |
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