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WAC 204 Outdoor advertising and advertising display services.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
WAC: 458-20-204   05/29/1970 Outdoor advertising and advertising display services.Effective 7/1/70  
RCW:        
  82.04.020   1983 "Tax year," "taxable year."  
  82.04.290   2008 Tax on international investment management services or other business or service activities.  
  82.08.020   2006 Tax imposed -- Retail sales -- Retail car rental.  
  82.12.020   2005 Use tax imposed.  
ETA: 3037.2009 2/2/09 Posting services performed by an outdoor advertising company on billboards owned and controlled by the customer  
  277.08.204 9/30/66 POSTING SERVICES PERFORMED BY AN OUTDOOR ADVERTISING COMPANY ON BILLBOARDS OWNED AND CONTROLLED BY THE CUSTOMER Revised 2/2/09 See ETA 3037.2009  
INDUSTRY GUIDES:        
SPECIAL NOTICES:        
DIRECTIVE: None        
RPM: None        
WTD: 13 WTD 151 92-276ER   OUTDOOR ADVERTISING SERVICES -- DEFINITION --BILLBOARD. A taxpayer provides outdoor advertising services when it paints or posts advertising copy for others on billboards it owns or controls. The services provided are not changed into manufacturing activities for taxation purposes simply because advertisements are painted on panels at taxpayer's plant rather than on outdoor structures. The structures merely accommodate the outdoor display ofthe advertisements. Painting panels is the same activity as painting billboards.  
  13 WTD 151 92-276ER   OUTDOOR ADVERTISING SERVICES -- PAINTING BILLBOARDS -- MANUFACTURING B&O TAX -- USE TAX --MANUFACTURING ACTIVITY AS PART OF SERVICE RENDERED. Where taxpayer provides a service involving some activities, which when isolated, would be considered manufacturing activities, there must be a clearly separate and distinct commercial or industrial use of the manufactured article in order for multiple tax liability to arise There is no separate use of the painted panels because posting or painting advertising onbillboard is an indistinguishable part of the advertising service provided. Det. No. 87-364, 4 WTD 351 (1987).  
  26 WTD 256 05-0142   RCW 82.04.080, RCW 82.04.090: SERVICE B&O TAX -- ADVERTISING DISPLAY SERVICE -- BONA FIDE DISCOUNT -- NET CHARGE.Service B&O tax on advertising display service charges billed on a net basis is measured by the amount billed and legally due.  
OTHER: