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WAC 256 Trade shows, conventions and seminars.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-256   02/02/1990 Trade shows, conventions and seminars.Effective 3/5/90
         
       
RCW: 82.04.050   1998 "Sale at retail," "retail sale."
  82.04.4282   1994 Deductions - Fees, dues, charges.
         
       
ETA: 3182.2013 11/18/2013 Trade Shows, Conventions, and Education Seminars Sponsored by Nonprofit Trade and Professional Organizations
This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). This deduction includes charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is "not open to the general public." 
         
       
INDUSTRY GUIDES:   06/01/2007 Nonprofit Organizations
         
       
SPECIAL NOTICES:      
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 13 WTD 108 92-213ER   SERVICE B&O TAX -- LEASE VERSUS LICENSE TO USE REAL ESTATE -- TRADE SHOW SPACE. Under Rule 256, effective March 5, 1990, income from trade show space is subject to service B&O tax where the trade show is open to the public. Under Rule 118, for periods priorto March 5, 1990, income from trade show space is subject to service B&Otax where the space is provided for a short period and the taxpayer retains control over the space.
  19 WTD 136 99-080   RETAIL SALES – WILDLIFE TOURS - DAY TRIPS FOR SIGHTSEEING PURPOSES VERSUS EDUCATIONAL ACTIVITIES.To determine whether the paramount purpose of a trip is educational or sightseeing, a variety of factors must be examined: Whether instruction is a substantial part of the trip; whether the sightseeing is incidental to the primary purpose of the trip; whether the trip is in essence a continuation or enhancement of an existing curriculum; whether credit or certification is given; whether established places of interest are visited; and the manner in which the trip is advertised and sold to the public.Rule 256 exempts professional organizations from B&O tax on educational seminars. Whether a tour is closed to the general public is not relevant to whether the trip is a retail sale.
         
       
OTHER: