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WAC202 Pool purchases.              
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-202   05/29/1970 Pool purchases.Effective 7/1/70  
           
         
RCW:        
  82.04.080   1961 "Gross income of the business."  
           
         
ETA:        
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 1 WTD 303 86-282   B&O TAX -- WHOLESALING -- POOL PURCHASE DEDUCTION -- JOINT PURCHASE AGREEMENT. Taxpayer held to meet the four conditions of Rule 202 to claim the deduction/exemption. Taxpayer and another in similar business made joint purchases with the taxpayer being invoiced by the vendor.The taxpayer,in turn, billed the other similar business for its proportionate share of the goods which it was committed to take as per agreement entered into prior to order being placed by taxpayer.  
  6 WTD 19 88-219   B&O TAX -- DEDUCTION -- POOL PURCHASES. The requirements of Rule 202 must be met in order to gain the pool purchase deduction. There must be an agreement. There mustbe a joint purchase.The principal member must retain some of the goods for its own inventory.  
  8 WTD 115 89-372   PUBLIC UTILITY TAX -- POOL PURCHASES -- ELECTRICITY. To qualify as a pool purchase all requirements of Rule 202 must be met, two of which are that each party to the agreement needs to have agreed to accept a specific portion of the shipment, and paid no more than a proportionate amount for that share.  
  13 WTD 126 92-237R   POOL PURCHASES - PURCHASERS IN INDEPENDENT BUSINESS ACTIVITIES - WHOLESALERS - RETAILERS. Rule 202 contemplates that a pool purchase will be made by two or more persons engaging in independent business activities at the same level; e.g., retailers.Rule 202 was not intended to allow a taxpayer which engages in business essentially as a wholesaler to avoid the wholesaling B & O tax.  
         
           
           
OTHER: