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WAC 221 Collection of use tax by retailers and selling agents.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-221   02/23/1989 Collection of use tax by retailers and selling agents.Effective 4/1/89
       
RCW: 82.12.020   1994 Use tax imposed.
  82.12.040   1986 Retailers to collect tax-Penalty
  82.32.030   1994 Registration certificates-Threshold levels.
ETA:      
  3046.2009 2/2/09 Tax liability of charter boat owners and charter agencies - reporting instructions
  325.08.159.221 10/20/67 TAX LIABILITY OF CHARTER BOAT OWNERS AND CHARTER AGENCIES--REPORTING INSTRUCTIONS Revised 2/2/09 See ETA 3046.2009
       
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
       
DIRECTIVE: None      
       
RPM: None      
       
WTD: 2 WTD 7 86-294   BURDEN OF PROOF. Receipt showing payment of use tax to seller need not be in any particular form but must at a minimum show the identity of the property, date of sale, selling price, and amount of use tax collected and remitted by seller.
  2 WTD 151 87-19   BURDEN OF PROOF. Receipt showing payment of use tax to seller need not be in any particular form but must at a minimum show the identity of the property, date of sale, selling price, and amount of use tax collected and remitted by seller.
  10 WTD 55 90-266   USE TAX -- INTERSTATE SALES OF GOODS TO PERSONS IN WASHINGTON -- TELEPHONE SOLICITATION. Telephone solicitation by out-of-state seller requires collection of use taxes from Washington customers when seller is registered with the Department of Revenue.
  22 WTD 84 02-0102   USE TAX – COLLECTION OF -- BOAT SALES -- BROKERS.Rule 221 and RCW 82.12.040 require that a person that receives compensation for acting as an independent selling agent for unregistered principals making sales of tangible personal property are required to collect and remit use tax on those sales.
  23 WTD 299 04-0066   USE TAX –REGISTERED BUSINESS – TRANSFER OF POSSESSION OF TANGIBLE PERSONAL PROPERTY.Registered businesses engaged in business in Washington are required to collect use tax from persons in this state to whom they transfer possession of tangible personal property and from whom they have not collected sales tax.Accordingly, Washington businesses are liable for use tax on shoes they purchase from an unregistered out-of-state vendor for their employees, which the employees pay for through paycheck deductions.
OTHER: