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WAC 231 Tax on internal distributions. Repealed effective July 1, 1998. Permanently May 15, 2003.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-231   11/14/1990 Tax on internal distribution.Repealed effective 7/1/98.Permanently repealed effective 5/15/03.  
           
         
RCW: 82.04.270   1993 Tax on wholesalers, distributors  
           
         
ETA:        
  63.04.231   07/15/1966 TRANSFER AND LOADING STATIONS- These documents provide tax-reporting information regarding the internal distributions B&O tax, which was repealed effective July 1, 1998. This information is no longer needed and the documents are being cancelled in conjunction with the repeal of WAC 458-20-231 (Tax on internal distributions) Cancelled 5/15/03.  
  65.04.231   07/15/1966 TRANSFERS FROM TANK FARMS TO BULK PLANTS - These documents provide tax-reporting information regarding the internal distributions B&O tax, which was repealed effective July 1, 1998. This information is no longer needed and the documents are being cancelled in conjunction with the repeal of WAC 458-20-231 (Tax on internal distributions) Cancelled 5/15/03.  
  151.04.231   08/12/1966 WHOLESALING FUNCTIONS TAX ON DISTRIBUTIONS BETWEEN RETAIL STORES - These documents provide tax-reporting information regarding the internal distributions B&O tax, which was repealed effective July 1, 1998. This information is no longer needed and the documents are being cancelled in conjunction with the repeal of WAC 458-20-231 (Tax on internal distributions) Cancelled 5/15/03.  
  359.04.231   06/05/1970 INVENTORY TRANSFERS TO BRANCHES PRIOR TO OPENING - These documents provide tax-reporting information regarding the internal distributions B&O tax, which was repealed effective July 1, 1998. This information is no longer needed and the documents are being cancelled in conjunction with the repeal of WAC 458-20-231 (Tax on internal distributions) Cancelled 5/15/03.  
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
Subject Title Reference:        
    06/12/1990 Internal Distributions B&O Tax Exemption - Elimination  
    06/26/1998 Internal Distribution Tax Classification Eliminated Effective 7/1/98  
           
         
DIRECTIVE:        
           
         
TAX TOPICS:        
           
         
RPM:        
           
         
WTD: 5 WTD 157 88-150   B&O TAX -- INTERNAL DISTRIBUTION -- OWN WAREHOUSE OR OTHER CENTRAL LOCATION -- STORAGE TANK -- RENTAL OF. A business which rents a storage tank and distributes its own property from the central location to two or more of its own retail outlets is liable for the internal distribution tax.  
  8 WTD 13 89-309   INTERNAL DISTRIBUTIONS TAX -- RETAIL OUTLET -- WAREHOUSES WHICH MAKE RETAIL SALES. Warehouses which also make retail sales were found to be retail outlets within the meaning of WAC 458-20-231, (Rule 231).The term retail outlet under Rule 231 means "a place from which retail sales are made ... ."  
  8 WTD 13 89-309   INTERNAL DISTRIBUTIONS TAX -- TWO OR MORE RETAIL STORES -- MEANING OF. The phrase which excludes from the definition of "two or more of their own retail stores or outlets", "a retail store or retail outlet, a part of which is operated as a warehouse from which distribution is made" is applicable only in determining whether the initial threshold requirement of a warehouse serving "two or more... outlets" is satisfied.  
  8 WTD 13 89-309   INTERNAL DISTRIBUTIONS TAX -- DEFINITION OF WHOLESALE -- RESALE CERTIFICATE. The acceptance in "good faith" of a valid resale certificate does not conclusively determine the character of a sale, (i.e.. wholesale or retail), but only relieves the vendor for the responsibility of collecting retail sales tax on the transaction. The actual test is whether the item was in fact purchased for resale in the regular course of business without intervening use.  
  8 WTD 219 89-458   B&O TAX -- INTERNAL DISTRIBUTIONS -- SMALL BUSINESS. A small retail business which distributes merchandise by private automobile from a central location, which is also a retail outlet, to two or more other retail outlets is subject to Internal Distributions B&O tax to the same extent as a large business.  
  8 WTD 309 89-493   INTERNAL DISTRIBUTION TAX -- PURCHASE PRICE -TAX IMPOSED BEFORE DISTRIBUTION. The purchase price method under Rule 231 imposing the internal distribution tax on products when purchased rather than when distributed, meets the intent and the purpose of the statute imposing the tax.  
  9 WTD 209 114 Wn.2d 182   Constitutional Law -- Equal Protection -- Classifications -- Minimal Scrutiny -- Test. Under the "minimal scrutiny" or "rational basis" test for determining whether a statutory classification violates the equal protection clause of the United States Constitution and the privileges and immunities clause of the state constitution (Const.art.1,section 12), a court engages in a 3-part inquiry: (1) does the classification apply equally to all members of the class?(2) is there a basis in reality for distinguishing between those within and without the class? and (3) does the challenged classification bear any rational relation to the purposes of the challenged statue?  
  9 WTD 209 114 Wn.2d 182   Business and Occupation Tax -- Classification -- Distributors and Wholesalers. Distributors and wholesalers are members of the same class for purposes of RCW 82.04.270, which imposes a business and occupation tax on sales made by distributors and wholesalers.  
  9 WTD 209 114 Wn.2d 182   Constitutional Law -- Equal Protection -- Classifications -- Tax Enactment's -- Exemption. The proviso in RCW 82.04.270(2) exempting distributors from paying business and occupation taxes on sales of personal property purchased from a wholesaler that has already paid the tax imposed on wholesalers and distributors under the statute is unconstitutional under the fourteenth amendment to the United States Constitution and article 1, section 12 of the Washington Constitution.  
  9 WTD 209 114 Wn.2d 182   Excise Tax Generally -- Exemptions -- Invalidation -- Remedy -- Refund. When a partial exemption from taxation is found to be unconstitutional, a party that did not qualify for the exemption is not entitled to a refund if the Legislature never intended that the exemption should apply to that party.  
  9 WTD 209 114 Wn.2d 182   Excise Tax Generally -- Invalidation -- Retroactivity -- In General. A court's invalidation of a tax exemption will not be applied retroactively if great financial and administrative hardship would result.  
  13 WTD 246 93-102   INTERNAL DISTRIBUTIONS TAX -- RETAIL STORES OR OUTLETS DEFINED -- VENDING MACHINES. A taxpayer which places and stocks its vending machines on property owned by others, and which does not operate as a business establishmentthat makes its retail sales through the device of a vending machine, does not have a "retail store or outlet" and so is not subject to the internal distributions tax.  
  19 WTD 694 00-007   B&O TAX - - INTERNAL DISTRIBUTIONS TAX -- LEGISLATIVE CHANGE -- AMENDMENT – PROSPECTIVE. The 1998 statutory amendment to RCW 82.04.270 that deletes the internal distributions tax applies prospectively.  
  19 WTD 810 99-208   B&O TAX – INTERNAL DISTRIBUTION B&O TAX – The Internal Distribution B&O tax is not due in those instances where goods have been sold and delivered to a retailer and then bought back by the seller and taken to the seller's "thrift" store outlet for sale at retail.  
           
         
OTHER: