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WAC 187 Coin operated vending machines, amusement devices and service machines.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-187   08/26/1986 Coin operated vending machines, amusement devices and services machines.
RCW: 82.04.050   1998 "Sale at retail," "retail sale."
  82.04.250   2008 Tax on Retailers
  82.04.290   2008 Tax on international investment management services or other business or service activities.
  82.08.020   2006 Tax imposed -- Retail sales -- Retail car rental.
  82.08.080   2004 Vending Machines and other sales
  82.14.030   2008 Sales and use taxes authorized -- Additional taxes authorized -- Maximum rates.
ETA: 210.08.187 9/2/66 COIN-OPERATED SKI WAXING AND BOWLING BALL POLISHING MACHINES.  This ETA, while addressing specific examples not discussed in the WAC 458-20-187 (Coin operated vending machines, amusement devices and service machines), does not provide any additional information that is not already included in the rule. - Cancelled effective December 29, 2006 This document explains that charges for the use of coin-operated machines that wax skis or polish bowling balls are subject to retail sales tax because these activities clean or improve tangible personal property. There is no need for this document. WAC 458-20-187 explains that persons operating “vending machines” are engaged in a retail activity, and “vending machines” as defined in that rule include coin-operated machines that provide facilities for . . . cleaning . . . or improving” tangible personal property.
  317.08.187 8/31/67 LITTLE LEAGUE BASEBALL CONCESSION SALE.  The reporting instructions in this document are incorrect because they do not recognize the provisions of RCW 82.04.3651 and 82.08.02573 (chapter 336, Laws of 1998).  Cancelled by ETA 2003 -0  6/30/99.
INDUSTRY GUIDES:      
SPECIAL NOTICES:      
Candy 11/17/2010 Sales Tax Repealed on Bottled Water, Candy and Gum, as of December 2, 2010
Incentives 11/18/2010 B&O Credit for Candy Manufacturers Repealed
Candy 05/11/2010 Candy and Chewing Gum Subject to Sales Tax
DIRECTIVE: 8187.1   10/12/1987 Factoring Out Tax From Food Vending Machines Repealed 6/30/2000 - This information is currently provided in WAC 458-20-243 (Food products).
RPM:      
WTD: 1 WTD 183 86-252 09/17/1986 BUSINESS AND OCCUPATION TAX -- MEASURE OF TAX -- GROSS INCOME OF THE BUSINESS -- AMUSEMENT DEVICES -- NONDEDUCTIBLE BUSINESS EXPENSE.No deduction is allowed for amounts paid by the owner of an amusement device to the person upon whose premises the device is operated.
  1 WTD 331 86-285 11/07/1986 VENDING MACHINES -- FOOD PRODUCTS -- STATUTES, CONSTRUCTION OF -- LEGISLATIVE INTENT.Where the language of a statute is clear, the words used in the statute are to be considered the final expression of the legislature's intent and the Department will not presume that 1981 law waiving the requirement to separately state the retail sales tax from the selling price in the case of food products sold through vending was intended by the legislature to apply to all sales through vending machines.
  1 WTD 331 86-285 11/07/1986 VENDING MACHINES -- STATUTES, CONSTRUCTION OF -- RETROSPECTIVE EFFECT -- LEGISLATIVE HISTORY -- LEGISLATIVE INTENT -- EMERGENCY CLAUSE.Inclusion of an emergency clause is clear evidence of legislative intent that amendment relieving vending machine operators of the requirement to separately state the retail sales tax from the selling price was intended to apply prospectively only.
  10 WTD 296 89-453 09/12/1980 VENDING MACHINES -- SALES TAX.Sales of food items through vending machines are subject to sales tax.Use tax is not due on purchases for vending machines where taxpayer shows that sales tax has been paid at the time of purchase or collected at the time of sale and remitted to the Department.
  12 WTD 91 92-038 02/24/1992 SERVICE B&O TAX -- AMUSEMENT DEVICE -- COIN-OPERATED DART MACHINE.A coin-operated dart machine meets Rule 187's definition of an "amusement device".The machine, which visually gives the viewer/player the rules of the game and keeps score, is independent of the throwing of the darts.The gross receipts from the machine are therefore subject to Service B&O tax.
  12 WTD 97 92-049 02/27/1992 SERVICE B&O TAX -- RETAILING B&O TAX -- AMUSEMENT DEVICE -- MERCHANDISING GAME -- COIN-OPERATED CRANE GAME MACHINE.A coin-operated crane game machine meets Rule 187's definition of an "amusement device", rather than being similar to Rule 131's merchandising game of a punchboard that offers prizes of merchandise.The crane game is coin operated and is a game of chance, skill, and amusement with no assurance that a prize will be won.The receipts from the crane game are subject to the Service B&O tax.The punchboard is specifically designated by Rule 131 to be a merchandising game. The gross receipts from the punchboard are subject to Retailing B&O tax and sales tax liability.
  16 WTD 194 96-119   RETAILING B&O TAX -- RETAIL SALES TAX -- COIN-OPERATED POOL TABLE.The gross receipts from a coin-operated pool table (and other pool tables) are subject to the Retailing B& O tax and retail sales tax.
  19 WTD 350 99-177   RETAIL SALES TAX-- WASHING MACHINES IN APARTMENT COMPLEXES.Operator of washers and dryers placed in apartment complexes owned by another person must report revenues it collects from the machines under the retailing B&O tax category and remit sales taxes thereon, pursuant to a 1993 statutory amendment.Taxpayer failed to show it was not the "operator" for purposes of determining who was to collect and remit sales tax on the machine revenues.
  31 WTD 48 11-0170 06/28/2012 RULE 187 -- BUSINESS AND OCCUPATION TAX -- MEASURE OF TAX -- GROSS INCOME OF THE BUSINESS -- AMUSEMENT DEVICES -- NONDEDUCTIBLE BUSINESS EXPENSE. No deduction is allowed for amounts paid by the owner of an amusement device to the person upon whose premises the device is operated.
OTHER: