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WAC 189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
WAC: 458-20-189 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
  458-20-189   12/06/1995 Sales to and by the state of Washington, counties, cities, towns, school districts and fire districts.Effective 1/6/96
RCW: 82.08.02525 2009 Exemptions -- Sale of copied public records by state and local agencies.
  82.04.030   1995 "Person," "company."
  82.04.050   1996 Sale at Retail" "Retail Sale"
  82.04.230   1993 Tax upon extractors
  82.04.240   1993 Tax on manufacturers
  82.04.250   1993 Tax on Retailers
  82.04.270   1994 Tax on wholesalers, distributors
  82.04.290   2008 Tax on international investment management services or other business or service activities.
  82.04.397   1997 Exemptions -- Certain materials printed in county, city, or town printing facilities.
  82.04.418   1983 Exemptions -- Grants by United States government to municipal corporations or political subdivisions.
  82.04.419   1983 Exemptions -- County, city, town, school district, or fire district activity.
  82.08.010 (2)   2007 Definitions.
  82.08.020   2006 Tax imposed -- Retail sales -- Retail car rental.
  82.08.0256   1980 Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision.
  82.08.0271   1980 Exemptions -- Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.
  82.08.0275   1980 Exemptions -- Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
  82.08.0278   1980 Exemptions -- Sales between political subdivisions resulting from annexation or incorporation.
  82.08.0285   1980 Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges.
  82.08.0291   2000 Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.
  82.12.020   1996 Use Tax Imposed
  82.12.0269   1980 Exemptions -- Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
  82.12.035   2005 Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
  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: 3019.2014 04/29/2014 How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed

This ETA explains the application of the Stevedoring Business and Occupation Tax to dockage, berthage, or moorage of ocean going vessels that is a part of a port’s functions, and alternatively, the application of the Public Utility Tax to ocean vessels docked for other purposes. This ETA was previously issued on February 2, 2009, has been reissued to address stevedoring; to include “dockage;” and to direct businesses to WAC 458-20-118 for reporting instructions for recreational moorage.

  35.04.189 7/8/66 MUNICIPAL INCOME FROM METERS IN A FERRY TERMINAL PARKING LOT Cancelled 1/29/09. This ETA explains that off street parking provided by cities is subject to retailing B&O tax and retail sales tax. This subject is adequately addressed in WAC 458-20-189, with subsection (3)(c) explaining that on-street parking is exempt and subsection (4)(a) (v) explaining that income from off-street parking is a retail sale.
  192.04.189 8/26/66 AGRICULTURAL ORGANIZATIONS WORKING WITH GOVERNMENTAL UNITS SUBJECT TO TAX - This document explains that nonprofit agricultural organizations composed of farmers working closely with governmental units are not entitled to the B&O tax exemption provided to state and federal entities. While this result is generally correct, this document fails to recognize chapter 200, Laws of 1998 (codified as RCW 82.04.338).  This legislation provides a B&O tax exemption under certain circumstances to nonprofit organizations working with a hop commodity commission or hop commodity board.  WAC 458-20-189 and 458-20-190 explain the taxability of entities engaging in business with the State of Washington and the United States, respectively, without making a distinction for the type of entity.  Cancelled by ETA 2003 -s 6/30/00.
Subject Title Reference:  
Water Associations 07/06/1988 Tax Reporting for Nonprofit Water Associations
  06/16/1998 Important Changes for Non-Profit Org & Local Governments
Water Districts 08/03/1998 Excise Tax Exemption for Small Water Districts and Small Irrigation Districts
Washington Government Entities 04/19/2000 Washington Government Entities Tax Obligations
Water Districts 06/02/2004 Small Water-Sewer and Irrigation Districts/Systems Exemptions Expire
Parking & Business Improvement Areas 06/07/2005 Parking and Business Improvement Areas
Incentives/ Solar Methane & Wind Power 06/16/2005 Tax Incentives for the Production of Solar, Methane and Wind Power
Public Transportation 05/31/2006 Public Transportation Agencies May Deduct Fare Revenue
Colleges & Universities 10/21/2010 Retail Sales by Colleges and Universities
Solar, Methane, & Wind Power 05/06/10 Renewable Energy Cost Recovery Incentive Program, Modifications to Program
Vessels 05/01/2014 Vessel Deconstruction – Sales & Use Tax Exemption
Vessels 05/19/2014 Brokered Sales of Vessels – Determining the Place of Sale
Marinas 06/05/2014 Requirements for Long Term Moorage Providers
Vessels 06/05/2014 Requirements for Long Term Moorage Providers
DIRECTIVE: None      
RPM: None      
WTD: 4 WTD 447 88-11   HOUSING AUTHORITIES -- STATE TAXES -- REFUSE COLLECTION TAX -- EXEMPTION.City and County Housing Authorities created under chapter 35.82 RCW are exempt of all state taxes, including refuse collection tax.
  5 WTD 293 88-172   B&O TAX -- DEDUCTION -- POLITICAL SUBDIVISION.A B&O tax deduction is allowed for amounts derived by a political subdivision of the state of Washington from another political subdivision of the state for amounts taxable under the Service B&O tax classification.
  5 WTD 293 88-172   DEFINITIONS -- STATE DEPARTMENT OR INSTITUTION -- POLITICAL SUBDIVISION.Under the Washington tax laws and other references in state law (see chapter 4.96, 35.31, 36.45, 39.19, and 28B.10 RCW), a state regional university is adepartment or institution of the state of Washington; it is not a political subdivision of the state.
  8 WTD 387 89-514   B&O TAX - PARKS AND RECREATION DEPARTMENT - PAYMENT FROM CITY IN LIEU OF TAXES.Payments from a city budget to a county parks and recreation department, which are in lieu of a special property tax on city residents and which allow city residents to use county parks and recreation facilities at the same rates as county residents, are not taxable under the business and occupation tax.
  8 WTD 445 89-546   RCW 82.12.010 (1) -- RCW 82.12.020 -- USE TAX -- MEASURE OF -- PRINTED MATERIALS.A county government which makes and uses printed materials is liable for use tax on the total value of such materials which value includes labor and overhead costs expended in the printing thereof.
  9 WTD 91 90-54   B&O TAXES -- EXEMPTION -- FIRE DISTRICT-- ENTERPRISE ACTIVITY -- AMBULANCE SERVICE.An ambulance service operated in conjunction with a volunteer fire department is not an exclusively-governmental activity where it is essentially in competition with private business and is funded primarily by user fees.ETB 533.04.189.
  9 WTD 286-79 90-181   ENTERPRISE ACTIVITY -- GOVERNMENTAL ACTIVITY -- ANIMAL CONTROL.Animal control activities, which include allowing people to adopt pets and charging a fee, are not enterprise activities but are instead a governmental activity, authorized by RCW 35.24.290. The adoption and/or pet license fees received are not subject to B&O tax.
  9 WTD 286-79 90-181   RETAIL SALES TAX -- GOVERNMENTAL ACTIVITY -- ANIMAL CONTROL -- ADOPTION FEES -- LICENSE FEES.Pet adoption fees or license fees are not subject to the retail sales tax.The adoption fee is not charged to purchase the animal, but for the cost of paperwork, licensing, and counseling.This is not a purchase of tangible personal property but a governmental fee.
  10 WTD 332 90-385   PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION.Cab operator's income from contracting with local public transportation agencies to provide transportation services to segments of public is taxable.
  10 WTD 332 90-385   PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION.The taxpayer's gross receipts from the taxi business are subject to the public utility tax with no deductions for compensation paid to drivers, who were under taxpayer's direction and control.
  10 WTD 332 90-385   PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION.Income received by taxi cab business from transporting elderly and physically challenged passengers is subject to public utility tax, just like income from other passengers is taxed.
  17 WTD 278 95-052ER   PUBLIC ROAD CONSTRUCTION -- “MASS PUBLIC TRANSPORTATION TERMINALS AND PARKING FACILITIES” -- PORT DISTRICT -- AIRPORT.Because a port district is not a “municipality” as defined by RCW 35.95.020, or an RTA, and because a port district is generally not authorized to engage in a transportation business, Taxpayer, as a port district, does not qualify for “public road construction” tax treatment when it builds, repairs, or improves an airport passenger terminal which does not serve an urban public transportation system.
  17 WTD 402 98-033E   REFUSE OR SOLID WASTE COLLECTION BUSINESS -- POLITICAL SUBDIVISIONS -- COMPENSATION FOR SERVICES.Amounts received by a municipal corporation from a county health department are deductible under RCW 82.04.4291.
  19 WTD 34 99-019E   B&O TAX -- PERSONS SUBJECT TO TAX -- STATE AGENCIES -- BOARDS.A non-corporate state board is treated for B&O tax purposes as other non-corporate state agencies, such as departments and institutions of higher learning.Accordingly, B&O tax is not imposed on the fees a board may charge for the services it provides in accordance with its legislative mandate.
  19 WTD 136 99-080   RETAIL SALES – WILDLIFE TOURS - DAY TRIPS FOR SIGHTSEEING PURPOSES - MUNICIPAL ENTERPRISE ACTIVITIES: A municipal program that is subsidized by more than 50% of its costs is not enterprise activity.Non-enterprise activities are exempt from B&O tax, but not from retail sales tax.
  19 WTD 243 99-114   USE TAX – BUSINESS AND OCCUPATION TAX – PUBLIC UTILITY TAX – EXEMPTION – COST OF CAPITAL FACILITIES.The exemption to the public utility tax, provided by the former RCW 82.16.417, does not extend to amounts paid to a municipal corporation’s water department from a water district, organized under ch. 57.04 RCW, when the municipal corporation’s water department uses a portion of those payments to pay for its capital facilities.
  19 WTD 332 98-208   B&O TAX – SEWERAGE COLLECTION BUSINESS – ENTERPRISE ACTIVITIES.A municipality’s sewerage and surface water management services are not exclusively governmental in nature, and revenues from those activities are subject to the business and occupation tax.
  24 WTD 365 04-0084   USE TAX – PRINTED MATERIALS PRODUCED BY A COUNTY FOR ITS OWN USE -- MEASURE OF VALUE TAXED.The correct measure of tax includes every item of cost attributable to the production of the particular item.Such costs include labor, materials and both direct and indirect overhead.
  34 WTD 036 14-0196 02/10/2015 RCW 82.04.260(7) – ETA 3019.2014 – B&O TAX – STEVEDORING AND ASSOCIATED ACTIVITIES – VESSEL BERTHING. Dockage charges for vessel berthing for the purpose of moving goods and commodities in waterborne interstate or foreign commerce is subject to tax under the stevedoring business and occupation (B&O) tax classification, pursuant to RCW 82.04.260(7)