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WAC 237 Retail sales tax collection schedules. Repealed November 26, 2000          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-237   02/13/1991 Retail sales tax collection schedules.Effective 3/16/91s  
    01/2001 Repealed 11/26/00  
           
         
RCW: 82.14.030   1989 Sales and use taxes authorized-Additional taxes authorized-maximum rates.  
  82.14.045   1975 Sales and use taxes for public transportation systems.  
  82.08.060   1975 Collection of tax-Methods and schedules.  
           
         
ETA:        
  360.08.237 6/5/70 RETAIL SALES TAX:  CONSTITUTIONAL ISSUES This document explains that there are no constitutional issues with respect to RCW 82.08.050's requirement that businesses to account for and pay over sales taxes due from their customers.  This document is no longer needed.  Cancelled by ETA 2003 -4s 09/14/01  
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
           
         
DIRECTIVE: NONE        
           
         
TAX TOPICS:        
           
         
RPM: NONE        
           
         
WTD: 3 WTD 149 87-170   RETAIL SALES TAX -- LOCAL SALES TAX -- SELLER'S LIABILITY -- FAILURE TO COLLECT. Seller who fails to collect state sales tax is personally liable for the amount of the tax, and since administrative provisions of chapter 82.08 RCW are specifically made applicable to chapter 82.14 RCW, seller who fails to collect local sales tax is personally liable for that tax as well.  
         
           
         
OTHER: