| WAC 258 |
Travel
agents and tour operators. |
|
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| | |
|
|
| WAC: |
458-20-258 |
|
08/02/1990 |
Travel agents and tour
operators.Effective 9/2/90 |
| |
|
|
|
|
| | |
|
|
| RCW: | 82.04.070 |
|
1961 |
"Gross proceeds of
sales." |
| |
82.04.090 |
|
1975 |
"Value proceeding or
accruing." |
| |
82.04.260 |
|
1998 |
Travel Agents |
| |
|
|
|
|
| | |
|
|
| ETA: | |
|
|
| |
|
|
|
|
| | |
|
|
| INDUSTRY GUIDES: |
|
|
|
| |
|
|
|
|
| | |
|
|
| SPECIAL
NOTICES: |
|
|
|
| Subject
Title Reference: |
|
|
|
| Economic Nexus |
|
|
05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
|
|
05/28/2010 |
New Apportionment Method |
| Economic Nexus |
|
|
05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
|
|
05/28/2010 |
Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Economic Nexus |
|
|
09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus) |
| | |
04/19/1996 |
Tour Providers and Tour
Operators |
| Tours | |
04/29/1996 |
Tour Providers and Amusement
& Recreation Services |
| |
|
|
|
|
| | |
|
|
| DIRECTIVE: |
None |
|
|
|
| |
|
|
|
|
| | |
|
|
| RPM: |
None |
|
|
|
| |
|
|
|
|
| | |
|
|
| WTD: |
1 WTD 161 |
86-249 |
|
USE TAX; TRAVEL AGENCY;
CONSUMABLE ITEMS; TRAVEL PUBLICATIONS. A travel agency is subject to use tax
upon the use of travel magazines, trade journals, the official Airlines Guide
and promotional materials where retail sales tax was not paid when the items
were acquired. Where a seller has not collected the full amount of the retail
sales tax, the Department may collect the tax from the buyer.RCW 82.08.050. |
| |
6 WTD 273 |
88-310 |
|
B&O TAX -- SERVICE --
DEDUCTION -- ADVANCE/REIMBURSEMENT -- TOUR OPERATOR -- AGENT OF TOURIST --
PAYMENTS TO THIRD PARTY SERVICE PROVIDERS. Where a tour operator has a
contractual arrangement with the tourist to be its agent in securing the
services of third providers per packaged tours, the tour operator's payments
to the service providers are deductible from the measure of the tax under
Rule 111's advance/reimbursement principle. |
| |
10 WTD 270 |
88-310A |
|
SERVICE B&O TAX -- TRAVEL
AGENT COMMISSIONS -- TOUR OPERATORS -- TOUR PACKAGES. Travel agents and tour
operators provide identifiably different services for their clients/customers
and are consequently liable for different business taxes.SINCE THE ISSUANCE OF
THIS DETERMINATION, THE DEPARTMENT HAS RESOLVED THE TAX CLASSIFICATION BY
PROMULGATION OF WAC 458-20-258, ATTACHED. RULE 258 NOW DESCRIBES THE CORRECT
TAX CLASSIFICATION FOR SUCH ACTIVITIES. |
| |
11 WTD 395 |
91-211 |
|
BUSINESS AND OCCUPATION TAX --
TRAVEL AGENTS AND TOUR OPERATORS -- SALE OF PRE-PACKAGED TOURS -- "AT
RISK." When a taxpayer sells pre-packaged tours put together by someone
else who is "at risk" for charges by third party providers, the
taxpayer will be taxed like a travel agent under the special travel agent
rate when (1) it is paid like a travel agent by way of commissions or
internal discounts, and (2) will not be "at risk" for payment to
third party providers if travelers cancel their journeys. |
| |
19 WTD 312 |
99-299 |
|
SERVICE B&O TAX – TOUR
OPERATOR – TRAVEL AGENT COMMISSIONS.The gross receipts of a tour operator are taxable as service B&O
without any deductions except for pass-through expenses.Commissions paid to travel agents are not
pass-through expenses.Therefore, a
tour operator must include commissions paid to travel agents when reporting
its gross receipts for service B&O tax purposes. |
| |
|
|
|
|
| | |
|
|
| OTHER: | |
|
|