| WAC 219 |
Patronage
dividends of cooperative associations, not deductible. Repealed November 10,
1992. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-219 |
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02/23/1989 |
Patronage dividends of
cooperative associations, not deductible.Effective 4/1/89. Repealed November 10, 1992.Persons previously
referring to WAC 458-20-219 should in the future refer to the Department of
Revenue's ETA 300 and 323. |
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| RCW: | NONE |
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| ETA: |
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| INDUSTRY GUIDES: |
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NOTICES: |
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| DIRECTIVE: | |
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| RPM: | |
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| WTD: |
7 WTD 333 |
89-253 |
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B&O
TAXES -- SERVICE TAX -- PATRONAGE DIVIDENDS -- FINANCIAL BUSINESS. Patronage
dividends received from a co-operative buying association are deemed to be
income derived from investments. Where the taxpayer's activity that generated
the dividends did not constitute a financial business, the taxpayer was
entitled to a statutory deduction from B&O taxes under RCW 82.04.4281. |
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7 WTD 333 |
89-253 |
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THIS DETERMINATION HAS BEEN
OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 93-269ER,
14 WTD 153 (1995). |
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