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WAC Streamlined Sales Tax
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC:        
         
RCW:      
       
ETA: 3101.2009 2/2/09 National streamlined sales and use tax agreement – Definition of “tangible personal property”
         
         
INDUSTRY GUIDES:      
         
SPECIAL NOTICES:      
     
DIRECTIVE:        
         
RPM:        
         
WTD: 33 WTD 376 13-0373 07/31/2014 RCW 82.32.730: RETAIL SALE TAX – STREAMLINED SALES TAX (SST) – DESTINATION-BASED SOURCING. Under the Streamlined Sales and Use Tax Agreement, Washington sources the sales of tangible personal property or retail-taxable services to the location where such property or services are received by the purchaser. Sales of leased charter vessels from a location in Washington, where the vessel is to be used both within and outside of Washington, are sourced to the Washington location where those vessels are leased and received by the purchaser.
  29 WTD 031 09-0203 04/29/10 RCW 82.32.730:  RETAIL SALE TAX – STREAMLINED SALES TAX (SST) – DESTINATION-BASED SOURCING.  Under the Streamlined Sales and Use Tax Agreement, Washington sources the sales of tangible personal property or retail-taxable services to the location where such property or services are received by the purchaser.
  30 WTD 70 10-0231 11/30/2011 RCW 82.08.190; 82.08.195: STREAMLINED SALES AND USE TAX
AGREEMENT – BUNDLED TRANSACTIONS – RETAIL SALES TAX.  For periods after July 1, 2008, a seller of sports program materials along with support services  provides them in a “bundled transaction” under RCW 82.08.190(1)(a) when the products are “distinct and Identifiable” and “sold for one nonitemized price.”  As a bundled transaction, selling tangible personal property along with related services is subject to retail sales tax under RCW 82.08.195(1). 
       
         
OTHER: