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WAC 226 Landscape and horticultural services.  
WAC: 458-20-226 02/01/10 These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
  458-20-226   02/21/1996 Landscape and horticultural services.Effective 3/23/96
        Updated 5/14/99.
RCW: 82.04.250   1981 Tax on retailers.
  82.04.290   1995 Tax on selected business services, financial businesses, or other business or service activities.
  82.08.020   1992 Tax imposed-Retail sales-Retail car rental.
  82.14.030   1989 Sales and use taxes authorized-Additional taxes authorized-Maximum rates.
INDUSTRY GUIDES:   Jun 2013 Landscaping and Horticultural Services
    Mar 2011 Agriculture
    Nov-05 Guidelines for the Agricultural Burning Exemption
Subject Title Reference:      
Agricultural 08/18/2011 Replacement Parts for Irrigation Systems and Water Wells
Landscape Maintenance 08/18/2011 Taxability Information for Providing Landscape Maintenance, Ecological Restoration, and Wetland Banking Activities
Agricultural   08/06/2001 The Tax Application for Tree and/or Stump Removal from Existing Orchards
Agricultural   11/13/2002 Pesticides and the Hazardous Substance Tax
    03/08/2006 Farm Fuel Users - Sales and Use Tax Exemption
    05/15/2006 Replacement Parts for Farm Machinery and Equipment - Sales and use Tax Exemption
Agricultural   05/22/2007 Services for Farmers - B&O and Public Utility Tax Exemption
Agricultural   05/24/2007 Farm Fuel Users - Sales and Use Tax Exemption Update
Agricultural   06/27/2007 Repair Parts and/or Services for Farm Machinery and Equipment - Sales and Use Tax Exemptions Form 40 2419 (6/18/07) Application; Form 40 2420a (6/18/07) Exemption Certificate.
RPM: NONE      
WTD: 9 WTD 71 90-34   B&O TAX -- GOVERNMENT CONTRACTING -- MAINTENANCE OF LAWNS AND GROUNDS -- GOLF COURSE. A person who mows and waters the grass and otherwise maintains the grounds and golf course at a U.S. Army base is a landscape gardener B&O taxable under the Service category.
  10 WTD 75 90-279   SALES TAX -- CLEARING LAND -- TREE REMOVAL & STUMP GRINDING. The activity of removing individual trees located on a landowner's property, or grinding stumps to below ground level is a tree thinning or pruning activity taxable under the Service and Other Activities tax classification.
  14 WTD 199 94-035   USE TAX -- VALUATION -- FIRST USE -- SEEDS -- TREES. Use tax is due whentree seeds or seedlings are first used (planted) in Washington. Tree seedlings raised by third parties from seeds upon which the taxpayer paid retail sales tax are not subject to use tax when they are returned to the taxpayer.
  16 WTD 112 96-135   MISCELLANEOUS:STATUTORY CONSTRUCTION.The Governor's partial veto of a bill is part of the legislative process and must be considered in determining the legislative intent.
  16 WTD 112 96-135   VALIDITY OF RULES.The Department will not entertain challenges to its administrative rules through an administrative appeal under WAC 458-20-100.
  20 WTD 367 00-148   SALES TAX -- M&E EXEMPTION -- CHAINSAWS -- TREE THINNING -- MANUFACTURING -- MANUFACTURING OPERATION.Sales of chainsaws to a taxpayer who performs only tree thinning and slashing in standing forests are not eligible for the manufacturing machinery and equipment exemption from retail sales tax.Where the use is not in cutting, delimbing, or measuring of felled, cut, or taken trees, and the taxpayer is not manufacturing articles for sale, the taxpayer is not a manufacturer, nor is the use in a manufacturing operation, for purposes of the exemption.
  26 WTD 21 05-0304   USE TAX EXEMPTION -- FERTILIZER & SPRAY MATERIALS -- BAILOR OF SEED -- FARMER PRESENT RIGHT OF POSSESSION PERMISSION TO ENTER LAND.A bailor of seed did not have the required possessory interest in land to be considered a farmer eligible for the RCW 82.04.050(8)(b) fertilizer and spray material exemption, even though the grower gave the bailor permission to enter the land in order to help grow the crop.