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WAC 181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-181   03/15/1983 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.  
           
         
RCW: 82.04.250   1993 Tax on Retailers  
  82.04.290   1993 Tax on international investment management services or other business or service activities.  
  82.08.020   1992 Tax imposed -- Retail sales -- Retail car rental.  
  82.12.020   1983 Use Tax imposed.  
  82.14.030   1989 Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates  
  82.16.020   1996 Public utility tax imposed--Additional tax imposed--Deposit of Moneys.  
           
         
ETA:        
  502.40.181 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  This information is out of date and no longer needed.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  
           
         
INDUSTRY GUIDES:   02/01/2007 Guide for Vessel Brokers & Dealers/Vessel Dealer Manual (DOL)  
         
           
         
SPECIAL NOTICES:        
           
         
DIRECTIVE:        
           
         
RPM:        
           
         
WTD: 12 WTD 139 92-107   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.  
  22 WTD 244 01-190R   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.  
         
         
         
           
         
OTHER: