| WAC 221 |
Collection
of use tax by retailers and selling agents. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-221 |
|
02/23/1989 |
Collection of use tax by
retailers and selling agents.Effective 4/1/89 |
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| 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 |
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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: |
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. |
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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: | |
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