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WAC 248 Sales of precious metal bullion and monetized bullion.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-248   04/09/1986 Sales of precious metal bullion and monetized bullion.
         
       
RCW: 82.04.062   1985 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.
         
       
ETA: None      
         
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 19 WTD 799 99-112   B&O TAX – SALES TAX – SILVER CERTIFICATES – EXEMPTION.Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062.Silver certificates are neither precious metal nor monetized bullion.
  33 WTD 14 13-0144 02/03/2014 RCW 82.04.050(1)(a), RCW 82.08.020: B&O TAX - RETAIL SALES TAX – COLLECTABLE CURRENCY. Sales of collectable currency are sales of tangible personal property subject to retail sales tax and retailing B&O tax.
       
OTHER: