| WAC 237 |
Retail
sales tax collection schedules. Repealed November 26, 2000 |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-237 |
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02/13/1991 |
Retail sales tax collection
schedules.Effective 3/16/91s |
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01/2001 |
Repealed 11/26/00 |
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| RCW: | 82.14.030 |
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1989 |
Sales and use taxes
authorized-Additional taxes authorized-maximum rates. |
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82.14.045 |
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1975 |
Sales and use taxes for public
transportation systems. |
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82.08.060 |
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1975 |
Collection of tax-Methods and
schedules. |
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| ETA: | |
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360.08.237 |
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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 |
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| INDUSTRY GUIDES: |
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NOTICES: |
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| DIRECTIVE: |
NONE |
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| TAX TOPICS: | |
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| RPM: |
NONE |
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| WTD: |
3 WTD 149 |
87-170 |
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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. |
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