| WAC202 |
Pool
purchases. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-202 |
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05/29/1970 |
Pool purchases.Effective 7/1/70 |
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| RCW: | |
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82.04.080 |
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1961 |
"Gross income of the
business." |
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| ETA: | |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
1 WTD 303 |
86-282 |
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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. |
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6 WTD 19 |
88-219 |
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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. |
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8 WTD 115 |
89-372 |
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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. |
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13 WTD 126 |
92-237R |
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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. |
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