| WAC 200 |
Leased
departments. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-200 |
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12/28/1990 |
Leased departments.Effective 1/28/91 |
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| RCW: |
82.04.220 |
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1961 |
Business and occupation tax
imposed. |
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82.08.020 |
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2006 |
Tax imposed -- Retail sales --
Retail car rental. |
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82.14.030 |
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2008 |
Sales and use taxes authorized
-- Additional taxes authorized -- Maximum rates. |
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| ETA: |
185.04.200 |
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08/26/1966 |
LEASE
BASED ON PERCENTAGE OF GROSSPROCEEDS
- This document explains that an operator of an amusement
concession may not deduct rent payments (calculated as a percentage of gross
receipts) when computing his or her tax liability.It is no longer needed.RCW 82.04.070 and 82.04.080 clearly provide
that costs of doing business are not to be deducted from the measure of
tax.WAC 458-20-187 (Coin operated
amusement devices and service machines) also explains that persons operating
such machines are subject to tax upon their gross proceeds.It also explains that if the machines are
placed at a location owned by another person, that person is subject to tax
upon any compensation received from the operator of the machine. Cancelled by ETA 2003 -2s 6/30/00. |
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NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
8 WTD 219 |
89-458 |
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B&O TAX -- EXEMPTION -- REAL
PROPERTY -- RENTAL OF-- LICENSE TO USE -- LEASED DEPARTMENT --MANICURIST. A
leased department is deemed to be the rental of real property, the income
from which is exempt of B&O tax. The operation of an independent manicurist
within a makeup store is found to be a leased department. NOTE:Both WAC 458-20-118 and WAC 458-20-200 have
been amended since the issuance of this determination. These rule changes
will affect the holding of issue [2] in the determination. |
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18 WTD 1 |
96-173 |
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B&O
TAX -- EXEMPTION -- REAL ESTATE -- LICENSE TO USE -- LEASE -- ANTIQUE
MALL.Where the use of space in an
antique mall is conveyed by a written agreement purporting to be a lease and
where the space is identified with particularity in the agreement and at the
physical location, and where the agreement specifies a certain term, as well
as notice for termination, the arrangement will be construed as a rental or
lease of real property, as opposed to a license to use same. |
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