| WAC 189 |
Sales
to and by the state of Washington, counties, cities, towns, school districts,
and fire districts. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| 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: |
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. |
| INDUSTRY GUIDES: |
|
|
|
| SPECIAL
NOTICES: |
|
|
| Subject
Title Reference: |
|
|
| Colleges & Universities |
|
|
10/21/2010 |
Retail Sales by Colleges and Universities |
| 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 |
| Solar, Methane, & Wind Power |
|
05/06/10 |
Renewable Energy Cost Recovery Incentive Program, Modifications to Program |
| 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. |
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