| WAC 256 |
Trade
shows, conventions and seminars. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-256 |
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02/02/1990 |
Trade shows, conventions and
seminars.Effective 3/5/90 |
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| RCW: | 82.04.050 |
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1998 |
"Sale at retail,"
"retail sale." |
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82.04.4282 |
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1994 |
Deductions - Fees, dues,
charges. |
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| ETA: |
None |
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| INDUSTRY GUIDES: |
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06/01/2007 |
Nonprofit
Organizations |
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NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
13 WTD 108 |
92-213ER |
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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. |
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19 WTD 136 |
99-080 |
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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. |
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