| 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: | |
|
| |
| |
|
|
|
| |
| |
|
|
|
| |