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WAC 182 Warehouse businesses.    
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-182   02/18/1987 Warehouse businesses.
         
         
RCW: 82.04.050   2005 "Sale at retail,: "retail sale."
  82.04.290   1993 Tax on international investment management services or other business or service activities.
  82.16.010   1996 Definitions
  82.16.020   1996 Public utility tax imposed--Additional tax imposed--Deposit of Moneys.
         
ETA: 3188.2014 02/19/2014 RCW 82.08.820 provides an exemption in the form of a refund (or remittance) of sales tax for wholesalers and third-party warehousers who own or operate grain elevators.

This Excise Tax Advisory (ETA) explains what a grain elevator is under RCW 82.08.820(1) and the application of the proper rate of tax remittance under RCW 82.08.820(3) when a grain elevator is expanded.

  3105.2009 2/2/09 Storing, inspecting, testing, and labeling of canned salmon
  2024.04.182 9/12/05 Storing, inspecting, testing, and labeling of canned salmon Revised May 26, 2006 Revised 2/2/09 See ETA 3105.2009
  257.16.182 9/23/66 INSURANCE CHARGES BY PUBLIC GRAIN  WAREHOUSES -  The ETA explains that charges to customers for a pro-rata share of expenses incurred by a public grain warehouse operator (in this case insurance expenses) are a part of the gross income subject to the public utility tax, even if separately billed.  Warehouses are no longer subject to the public utility tax as of July 1, 1986. Cancelled by ETA 2003 -2s 6/30/2000.
  2024.04.182 9/12/05 Storing, inspecting, testing, and labeling of canned salmon Revised May 26, 2006 Revised 2/2/09 See ETA 3105.2009
INDUSTRY GUIDES:      
SPECIAL NOTICES:      
Subject Title Reference:      
Manufacturing  04/23/2013 Fresh Fruit/Vegetable, Seafood, and Dairy Product Manufacturers
B&O Tax Exemptions Extended
Fruit & Vegetable Processors 11/10/2011 Fruit and Vegetable Processors May Qualify for B&O Tax Refund
Incentives/ Warehouse 04/01/2002 Warehouse Sales Tax Exemption
Fruit & Vegetable Processors 05/31/2006 Fruit and Vegetable Processors Tax Exemption - New E-file Requirement
Cold Storage Warehouse/ Incentives/ Warehouse 07/02/2007 "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program
Cold Storage Warehouse/ Incentives/ Warehouse 07/03/2007 Processing Plants and Cold Storage Warehouses
DIRECTIVE:      
RPM:      
WTD: 3 WTD 461 86-67A   BUSINESS AND OCCUPATION TAX -- DEDUCTION -- COOPERATIVE MARKETING ASSOCIATION -- WAREHOUSE BUSINESS -- AGENCY -- THIRD PARTY SERVICES -- COSTS. Absent any principle-agent relationship for acquiring third party provided warehouse services, a cooperative marketing association which procures such warehouse space for members may not deduct such costs from its own gross receipts for business and occupation tax purposes.
  6 WTD 443 88-379   PUBLIC UTILITY TAX -- EXCLUSION -- STORAGE -- PUBLIC SERVICE BUSINESS. Charges for storage of a customer's property are not subject to the public utility tax where the business was not defined by RCW 82.16.010 as either subjected to state control, having the powers of eminent domain, or declared to be of a public service nature. Shurgard Mini-Storage v. Department of Rev., 40 Wn.App.721 (1985) followed.
  7 WTD 53 88-444   B&O TAX -- COLD STORAGE WAREHOUSING -- CUSTOM OR COMMERCIAL PACKING -- PACKING OF FISH. The activity of placing fish into standard sized boxes is subject to business and occupation tax under the cold storage warehousing classification when performed by the operator of the cold storage warehouse where the fish have been stored.It is not custom or commercial packing because it is within the activity of operating a cold storage warehouse.
  10 WTD 79 90-280   PUBLIC UTILITY TAX -- URBAN TRANSPORTATION -- B&O TAX -- WAREHOUSING -- SERVICES INCIDENTAL TO OR AS A PART OF THE TAXABLE ACTIVITY. Where taxpayer hauls freight for hire, additional services performed which are incidental to completion of the haul are taxable at the Urban Transportation rate. Where taxpayer additionally offers warehouse space for compensation, services performed as a part of that operation are taxable at the warehousing B&O tax rate. Only where services are not incidental to a haul or are not part of warehousing activities are they taxable at the higher service B&O tax rate.
  10 WTD 423 91-071   RCW 82.04.280 -- B&O TAX -- WAREHOUSE -- OPERATION OF -- DISTRIBUTION. Income from the operation of "distribution warehouse" by a party who neither owns nor leases the warehouse is taxable under the Warehousing category of the B&O tax.
  12 WTD 461 92-297   COLD STORAGE WAREHOUSES -- DISTINGUISHED FROM RENTALS. Whether the legal relationship between two parties as to an interest in real property is landlord-tenant or licensor-licensee will be determined by reference to the definitions of those terms in the statute and in the rule, and by the weight of the evidence.
  19 WTD 810 99-208   B&O TAX WAREHOUSING INCOME Income (reimbursed costs) received from providing the physical warehousing of goods is subject to the Warehousing B&O tax classification.
  20 WTD 98 00-107   B&O TAX RENT FRUIT BINS.A fruit packer who receives and temporarily stores fruit in its bins is taxable under the service and other activities B&O classification on receipts designated as bin rental.
  20 WTD 98 00-107   B&O TAX -- INSURANCE CHARGES FRUIT WAREHOUSE.Receipts derived from separately stated insurance charges to growers, who own fruit stored in a warehouse, to cover the fruit packers premiums for losses to the contents of the warehouse, are not reimbursements, but taxable under the same classification as the receipts designated as warehouse charges.
  23 WTD 70 02-0136   SALES TAX EXEMPTION -- WAREHOUSE BUILDING PROCESSING.A taxpayer that processes fish within the same building enclosure of its cold storage warehouse is not eligible for the warehouse tax exemption under RCW 82.08.820 for the building.
  25 WTD 138 05-0172   WAREHOUSING B&O TAX PUBLIC UTILITY TAX STORAGE MOTOR TRANSPORTATION.Gross income from the taxpayers primary activity of operating a storage warehouse holding documents is subject to warehousing B&O tax, but separate charges to deliver those documents to and from the warehouse is subject to motor transportation PUT because motor transportation services are not incidental to the storage warehouse business.
  30 WTD 28  09-0209 10/12/11 RCW 82.04.280; WAC 458-20-182 – COLD STORAGE WAREHOUSE
Fruit storage is a separate business activity from receiving, washing, sorting, and packing fruits.   Thus income derived from such activity is subject to the warehousing B&O tax under RCW 82.04.280 regardless of whether the taxpayer separately charges its customers on the cold storage services.
  30 WTD 36  09-0254R 10/12/11 RCW 82.04.260(4) – B&0 TAX – PERISHABLE MEAT PRODUCTS – RETAIL SALES.  The preferential B&O tax rate for the slaughtering, breaking and/or processing of perishable meat products does not apply to retail sales of meat products.
  32 WTD 285 12-0177 12/03/2013 RCW 82.08.820:  RETAIL SALES TAX – WAREHOUSE TAX INCENTIVE – MATERIAL-HANDLING AND RACKING EQUIPMENT.  In order to qualify for the warehouse tax incentive, a wholesaler must have paid retail sales tax on construction of a warehouse, or the purchase of material-handling or racking equipment, and certain labor or services rendered in respect to the equipment.  Because the ammonia system, dock leveler, and dock doors and seals do not fit the definition of “material handling and racking equipment,” retail sales tax paid with respect to the repair and maintenance of such property does not qualify for the incentive. 
         
OTHER: