Cross Reference of Rules to ETA

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Rule Ref	ETA #	Title	Issue Date
Misc.	2001	Numbering and use of excise tax advisories	7/1/98
Misc.	547	Excise tax bulletins cancelled	6/18/90
Misc.	549	More excise tax bulletins cancelled	9/30/94
Misc.	2003	Excise tax advisories cancelled	6/30/99
Misc.	2003-1s	Excise tax advisories cancelled	6/17/00
Misc.	2003-2s	Excise tax advisories cancelled	6/30/00
Misc.	2003-3s	Excise tax advisories cancelled	7/24/01
Misc.	2003-4s	Excise tax advisories cancelled	10/25/01
Misc.	2003-5s	Excise tax advisories cancelled	10/9/03
Misc.	2003-6s	Excise tax advisories cancelled	7/18/05
Misc.	2009	BTA Nonacquiescence	8/20/02
Misc.	2009-1s	BTA Nonacquiescence	10/31/03
Misc.	2009-2s	BTA Nonacquiescence	10/18/04
Misc.	2009-3s	BTA Nonacquiescence	5/25/05
Misc.	2011	Withdrawal of published determination	1/17/03
Misc.	2011-1s	Withdrawal of published determination	2/14/03
Misc.	2011-2s	Withdrawal of published determination	10/31/03
Misc.	2011-3s	Withdrawal of published determination	9/19/05
Misc.	419	Oral instructions relating to tax liability	4/30/71
LET	552	Leasehold Excise Tax - Exemption for public employees - condition of employment	Cancelled 9/26/02
REET	568	Cancellation of real estate excise tax bulletins	12/31/94
REET	569	Reet - Documentation of transfers by inheritance - Documentation of transfers to and from trusts	12/31/94
REET	570	Reet - Dual signature - utility rights-of-way or easements - counties	12/31/94
Credit Bureau	2026	Taxability of credit bureau services	6/30/05
EstateTax	2013	QTIP Elections and Washington’s estate tax	Cancelled 2/15/05
Enhanced Food Fish	2015	Measure of the enhance food fish tax for persons with a direct retail endorsement	7/22/03
Streamlined Sales Tax	2017	National streamlined sales and use tax agreement – Definition of “tangible personal property”	6/29/04
Chapter 84.33 RCW	89-003	A statement of purpose and intent with respect to issues involving the forestry products industry	10/9/89
102	114	Intervening use of articles held for resale	12/31/92
102	222	Purchase of personalty for resale as realty	9/16/66
102	418	Use tax imposed where property not exclusively held for resale	4/30/71
102	482	Meaning of "resale...in the regular course of business"	7/31/74
102	420	Seedlings used in reforestation programs	12/31/92
103	014	Sale without transfer of possession	7/1/66
103	173	Seed furnished under grower contracts	Cancelled 9/30/03
103	421	Sales tax: Labor performed outside of state	4/30/71
103	428	Exchange agreements involving inventory	Cancelled 4/21/03
105	082	Contractor distinguished from an employee	7/22/66
105	199	Persons serving as employee and engaging in business	9/2/66
105	488	Conditions under which a contractor-owner relationship exists	7/31/74
106	070	Sale of tangible personal property by a joint venturer to the joint venture	7/15/66
106	073	Reimbursement of a venturer in a joint venture	7/22/66
106	121	Transfer of capital assets to joint ventures	8/5/66
106	182	Collection of retail sales tax on casual sales of motor vehicles	12/31/92
106	318	Sales and/or trade-ins of tangible personal property from rental inventory	12/31/92
106	324	Application of business and occupation tax to royalty income earned through grant of patent privileges	Cancelled 1/30/06
106	383	Business tax upon sale or lease of patents	6/19/70
106	394	Activities for his own use or incidental to the taxpayer's major activity	7/3/70
106	428	Exchange agreements involving inventory	Cancelled 4/21/03
106	441	Taxable transfers of capital assets	10/15/71
107	069	Service charges on transactions financed through credit cards	3/1/93
107	101	Cash shortages and cash overages	3/1/93
107	163	Core deposits and credits - parts returned to wholesalers	5/1/90
107	201	Foreign currency accepted at par value	3/1/93
108	034	Make-ready services performed by dealers	3/1/93
108	069	Service charges on transactions financed through credit cards	3/1/93
108	300	Patronage dividends of cooperative associations	12/16/66
108	323	Refunds by nonprofit cooperative association declared patronage dividends	10/20/67
108	408	Coupons used in retail sales	7/24/70
108	494	Effect of manufacturer's rebates on the measure of tax liability	3/1/93
109	141	Finance reserve credits and gross income of the business	3/1/93
109	165	Interest received on funds procured for affiliated companies	Cancelled 6/30/02
109	413	Amounts awarded for costs not included in the contract	7/24/70
109	414	Amounts paid under a penalty clause	3/1/93
111	051	Reimbursements for performance bond premiums	7/8/66
111	90-001	A statement of purpose and intent with respect to issues involving employee placement businesses and their clients	Cancelled 8/20/03
111	209	Reimbursements for temporary relocation of utility facilities	9/2/66
111	410	Employee reimbursed gasoline costs	7/24/70
111	411	Activities performed by nonprofit associations	7/24/70
111	461	Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor	7/17/74
111	490	Interest on construction loan taxable as part of contract price	7/31/74
111	575	Loan application deposits	3/15/96
111	2016	Temporary Staffing companies	9/23/03
111	2016-1r	Staffing companies and professional employer organizations	1/4/05
112	021	Value of materials used by producer in performance of public road contract	7/1/66
112	098	Overhead costs in computing value on a cost basis	7/29/66
112	154	Measure of manufacturing tax on articles produced partly without and partly within the state	8/19/66
113	164	Use tax on waste products in meat processing	8/19/66
113	216	Chemicals and other articles used in purifying water	9/9/66
113	217	Chemicals used in processing by the pulp industry	7/1/92
113	322	Materials used in welding process	10/20/67
118	222	Purchase of personalty for resale as realty	9/16/66
118	232	Parking fees as income from rental of real estate	9/16/66
118	235	Purchase of billboards: real property or tangible personal property	9/16/66
118	238	Buildings sold exclusive of the land upon which they are situated	12/31/92
119	516	Donations to meal providers	3/13/81
124	516	Donations to meal providers	3/13/81
128	563	Real estate broker - Shared commissions and expenses	10/1/93
129	532	Taxation of amounts received through sales of abandoned vehicles	9/1/84
129	542	Sales tax - Charges for towing damaged or inoperable vehicles for repair	11/1/88
129	2020	Automobile towing and roadside assistance activities	1/4/05
131	289	Agricultural fair association exemption	11/18/66
134	021	Value of materials used by producer in performance of public road contract	7/1/66
134	098	Overhead costs in computing value on a cost basis	7/29/66
134	240	Use and manufacturing tax on production of molds used to produce finished product	9/16/66
134	404	Off-site component fabrication by speculative builders	7/24/70
135	067	Extracting tax classification in regard to logging operations	7/15/66
135	89-003	A statement of purpose and intent with respect to issues involving the forestry products industry	10/9/89
135	373	Retail sales tax: Logging performed as an incident to construction of privately owned roads	6/12/70
13501	067	Extracting tax classification in regard to logging operations	7/15/66
13501	89-003	A statement of purpose and intent with respect to issues involving the forestry products industry	10/9/89
13501	373	Retail sales tax: Logging performed as an incident to construction of privately owned roads	6/12/70
13501	420	Seedlings used in reforestation programs	12/31/92
13501	541	Tax liabilities on forest landowners and harvesters: sale of standing timber vs. Sale of logs	2/15/91
136	023	Use tax on articles manufactured by a public road contractor	7/1/66
136	89-003	A statement of purpose and intent with respect to issues involving the forestry products industry	10/9/89
136	109	Manufacturing contaminant incidentally used for other purposes	7/29/66
136	154	Measure of manufacturing tax on articles produced partly without and partly within the state	8/19/66
136	213	Distinction between "manufacturing" and "altering" activities	9/9/66
136	240	Use and manufacturing tax on production of molds used to produce finished product	9/16/66
136	394	Activities for his own use or incidental to the taxpayer's major activity	7/3/70
136	403	Processing meat by-products	7/3/70
13601	2012	Manufacturers’ Machinery and Equipment Exemption	3/31/03
13601	2012-1s	Manufacturers’ Machinery and Equipment Exemption – Rental of tangible personal property and providing tangible personal property along with an operator	1/27/05
13601	2012-2s	Manufacturers’ Machinery and Equipment Exemption – Pollution control equipment	3/31/03
13601	2012-3s	Manufacturers’ Machinery and Equipment Exemption – Electrical apparatus and utility systems	3/31/03
13601	2012-4s	Manufacturers’ Machinery and Equipment Exemption - Devices	1/27/05
13601	2012-5s	Manufacturers’ Machinery and Equipment Exemption – Design and product development	1/27/05
13601	2012-6s	Manufacturers’ Machinery and Equipment Exemption – Manufacturing site	3/31/03
13601	2012-7s	Manufacturers’ Machinery and Equipment Exemption – Buildings, fixtures, and support facilities	3/31/03
13601	2012-8s	Manufacturers’ Machinery and Equipment Exemption - Computers	1/27/05
13601	2012-9s	Manufacturers’ Machinery and Equipment Exemption – Prototypes	3/31/03
139	456	Taxability of print shops plate production and printing charges	3/1/84
140	125	Sale of photographs to school children	8/5/66
140	442	Film used to produce portraits	10/15/71
142	442	Film used to produce portraits	10/15/71
143	456	Taxability of print shops plate production and printing charges	3/1/84
144	392	Electroplates manufactured and used outside the state	7/3/70
144	417	Printing industry- use tax on consumable materials and supplies	3/1/84
144	432	Sales tax: Steno services as retail sales	7/9/71
145	344	Local use tax- Allocation when credit allocated for sales or use taxes paid another state	5/11/70
145	511	Warehouse as retail outlet for city/ county sales tax	3/30/78
146	460	Deductibility of interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties	7/17/74
146	461	Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor	7/17/74
146	462	Taxability of interest from loans secured by undeveloped land	7/17/74
146	463	Taxability of interest from participation loans	7/17/74
146	575	Loan application deposits	5/31/96
151	536	Kidney dialysis machines and heart pacemakers sales and use tax exempt	Cancelled 6/30/04
155	455	Computer programs: Retail or service	7/31/73
156	288	Deeds of trust - Trustee fees	11/18/66
156	387	Title insurance companies retail sales tax liability upon supplies	6/19/70
159	144	Distributor for out-of-state manufacturer - agent or seller	8/19/66
159	325	Tax liability of charter boat owners and charter agencies - reporting instructions	10/20/67
159	386	Consignee or seller	6/19/70
165	379	Laundry equipment used in facilitating sales	6/19/70
166	091	Lease for purposes of reletting	7/22/66
166	378	Transient guests - Message service charges	Cancelled 6/30/04
167	2004	Fund-raising activities of public schools, associated student body groups, and patent teacher associations	11/23/99
169	571	Taxability of investment income	Cancelled 6/30/02
169	2004	Fund-raising activities of public schools, associated student body groups, and patent teacher associations	11/23/99
170	017	Labor and services of a subcontractor	7/1/66
170	046	Joint venture agreement: a prime contract or a subcontract	7/8/66
170	131	Construction company as agent for owner	8/5/66
170	198	When sales tax is due on payments retained under public works contracts	9/2/66
170	276	Sales tax computed on a contract price including sales tax paid by contractor	9/30/66
170	374	Form oil purchased by building contractors	6/12/70
170	376	Speculative builders in joint ventures	6/12/70
170	377	Retail sales tax: Contract reimbursements	6/19/70
170	404	Off-site component fabrication by speculative builders	7/24/70
170	413	Amounts awarded for costs not included in the contract	7/24/70
170	414	Amounts paid under a penalty clause	3/1/93
170	433	Business & occupation tax: contract assignments	7/9/71
170	458	Condominiums	8/20/73
170	488	Conditions under which a contractor-owner relationship exists	7/31/74
170	489	Lessee as speculative builder	7/31/74
170	490	Interest on construction loan taxable as part of contract price	7/31/74
17001	554	Sales to the Washington State National Guard	1/2/92
171	004	Road construction -Contractors applying sand, gravel and rock - sales tax - use tax	12/28/82
171	016	Job site plants and public road construction contracts	7/1/66
171	021	Value of materials used by producer in performance of public road contract	7/1/66
171	023	Use tax on articles manufactured by a public road contractor	7/1/66
171	049	Public road construction included in a lump sum general construction contract	7/8/66
171	052	Construction of highway tunnels for publicly owned roads	7/8/66
171	202	Construction of private roads intended to be dedicated to the county	9/21/66
171	255	Public road construction for private individuals	9/23/66
171	259	Sales to public roads contractor for use outside the state	9/23/66
171	264	Paving cuts	9/23/66
171	330	Asphalt mixed at pit site	12/28/67
171	370	Retail sales tax: Off-site construction	6/12/70
171	372	Retail sales tax: Public road construction	6/12/70
171	433	Business & occupation tax: Contract assignments	7/9/71
171	437	Taxability of highway construction contract projects administered by Washington state Department of Highways	8/11/71
171	484	Corporation and stockholder distinct entities for business and occupation tax purposes	7/3174
172	170	Removal of log dams as clearing land	8/19/66
172	262	Snow removal and power sweeping of parking lots	9/30/94
172	265	Extermination and pest control services	9/23/66
172	365	Dump truck operators	1/30/74
172	369	Retail sales tax: Tree-planting and tree-thinning	6/12/70
172	486	Moving a structure (bridge) as a retail sale	7/31/74
172	487	Cleaning settling ponds as retail sales	7/31/74
172	553	Taxability of oil and chemical spill cleanup	7/31/91
173	128	Dismantling of equipment as retail sales	8/5/66
173	208	Sale of abrasives and masking tape for use in the performance of an automobile painting contract	9/2/66
173	213	Distinction between "manufacturing" and "altering" activities	9/9/66
173	215	Repair work on goods damaged in transit as ordered by the shipper and by the carrier	9/9/66
173	322	Materials used in welding processes	10/20/67
173	421	Sales tax: Labor performed outside of state	4/30/71
175	203	Utility boxes" used to ship cargo in interstate commerce	9/2/66
175	204	Purchase and installation of fixtures and equipment on a vessel owned by another	9/2/66
176	123	Commercial deep sea fishing vessel exemption	8/5/66
176	206	Restoration of a fishing vessel in this state for exhibition purposes by and in another state	9/2/66
176	220	Airplanes used on vessel engaged in commercial deep sea fishing operations	9/9/66
176	364	Component parts of watercraft: Life preservers	6/12/70
177	226	Automobile sales arranged by out-of-state firm but consummated through in-state dealer	9/9/66
177	361	Retail sales and use tax: soldiers and sailors civil relief act	6/5/70
178	054	Flying instructions, airplane rentals, and use tax liability	7/15/66
178	059	Use tax imposed on those using property which they are holding for sale	7/15/66
178	061	Use tax and goods demonstrated in the process of sale	7/15/66
178	108	Rental value of a one-use article	7/29/66
178	112	Use tax in relation to use of private airplanes for business within and without the state	7/10/72
178	164	Use tax on waste products in meat processing	8/19/66
178	229	Determination of minimum value of tangible personal property	9/9/66
178	235	Purchase of billboards: real property or tangible personal property	9/16/66
178	240	Use and manufacturing tax on production of molds used to produce finished product	9/16/66
178	319	Use tax modification to aircraft dealers	1/21/72
178	320	Taxable transactions by aircraft dealers	10/20/67
178	330	Asphalt mixed at pit site	12/28/67
178	332	Use tax on display merchandise	4/1/68
178	344	Local use tax- Allocation when credit allocated for sales or use taxes paid another state	5/11/70
178	356	Use tax: Rentals put to personal use	6/5/70
178	374	Form oil purchased by building contractors	6/12/70
178	379	Laundry equipment used in facilitating sales	6/19/70
178	415	Use tax on private automobiles acquired while a nonresident	10/22/70
178	418	Use tax imposed where property not exclusively held for resale	4/30/71
178	440	Use tax on property acquired by inheritance	10/15/71
178	476	Presumption of use within Washington when resident purchases property out of state	7/31/74
178	481	Sale or use tax applicable to items both leased and used for personal use	7/31/74
178	482	Meaning of "resale...in the regular course of business"	7/31/74
178	2008	Deferred sales tax	6/5/02
179	140	Berthage and moorage charges subject to public utility tax	8/12/66
179	253	Sales of natural gas transported from origins without the state to points within the state	9/23/66
179	319	Use tax modification to aircraft dealers	1/21/72
179	320	Taxable transactions by aircraft dealers	10/20/67
179	333	Exemption requirements for certain grain hauls by truck	9/1/84
179	550	Deduction requirements for certain log hauls by truck	12/3/90
179	2002-5r	Low-density light and power utility deduction	6/24/03
179	2002-6r	Low-density light and power utility deduction	6/29/04
179	2002-7r	Low-density light and power utility deduction	6/21/05
179	2006	Taxability of air transportation and other activities performed with aircraft	9/6/01
17902	253	Sales of natural gas transported from origins without the state to points within the state	9/23/66
180	254	Livery service businesses	9/23/66
180	345	Agricultural commodities hauling classified within motor transportation business	5/29/70
180	346	Urban transportation - the five-mile standard	5/29/70
180	347	Federal government contractors hauling out-of-state goods	5/29/70
180	365	Dump truck operators	1/30/74
182	2024	Storing, inspecting, testing, and labeling of canned salmon	9/12/05
183	048	Exemption of dues from business and occupation tax	7/8/66
183	548	Use of market comparisons by golf businesses reporting on the "actual records of facilities usage" method	8/20/90
183	2010	Health and physical fitness clubs receiving initiation fees and dues income	10/1/02
183	2023	Physical fitness services – specialized exercise and conditioning activities	4/21/05
187	210	Coin operated ski waxing and bowling ball polishing machines	9/2/66
18801	536	Kidney dialysis machines and heart pacemakers sales and use tax exempt	Cancelled 6/30/04
18801	2027	Taxability of reagents and other diagnostic substances	6/30/05
189	035	Municipal income from meters in a ferry terminal parking lot	7/8/66
189	554	Sales to the Washington State National Guard	1/2/92
190	084	Capehart construction contracts	7/22/66
190	258	National guard post exchange sales	Cancelled 2/7/05
190	350	Business and occupation tax - medical service associations	Cancelled 2/7/05
190	554	Sales to the Washington State National Guard	1/2/92
190	2007	Taxability of federal instrumentalities and federally created corporate entities	Cancelled 2/7/05
192	268	Indian owned corporation doing business on a reservation	Cancelled 1/27/05
192	555	Retail sales tax on telephone services sold to Indians	4/15/92
193	094	Out-of-state activities related to performance of local installation contract	7/29/66
193	145	Retention of title to secure payment of interstate sales of goods	8/12/66
193	281	Interstate mail delivery by vendor of goods sold	9/30/66
193	316	Sales to nonresidents	Cancelled 6/26/03
193	507	Stimulating wholesale sales by promoting retail sales	8/5/77
193	561	Receipt of good through an agent	4/30/93
193	2014	Sales to nonresidents of jurisdictions imposing a sales tax of less than three percent	6/26/03
193	2028	Foreign trade zones	2/1/06
193C	092	Railroad switching of interstate carriers	7/22/66
193C	126	Storage and handling of grain for export	Cancelled 6/30/04
193C	143	Sales of flour to government for export	Cancelled 6/30/04
193C	448	Domestic international sales corporations (disc)	5/31/72
193C	558	Foreign sales corporations	12/31/92
193D	286	Freight forwarders	9/30/66
193D	331	The applicability of the interstate commerce exemption to freight forwarders	3/29/68
193D	347	Federal government contractors hauling out-of-state goods	5/29/70
19301	543	Eligibility of taxes for multiple activities tax credits (MATC)	9/30/94
194	019	Engaging in business within the state	Cancelled 1/30/06
194	027	Testing and engineering services by an out-of-state corporation	7/1/66
194	269	Out-of-state engineering firm performing services in this state which are incidental to those performed by its out-of-state office	Cancelled 1/30/06
194	270	Interest income derived from the extension of credit to a party in another state by a Washington taxpayer with business situs in both states	Cancelled 1/30/06
194	280	Commissions earned on interstate sales	Cancelled 1/30/06
194	286	Freight forwarders	9/30/66
194	324	Application of business and occupation tax to royalty income earned through grant of patent privileges	Cancelled 1/30/06
197	132	Sales tax liability of a seller on buyer's refusal to pay	8/5/66
197	198	When sales tax is due on payments retained under public works contracts	9/2/66
197	298	Sales tax not to be withheld on public works progress estimates	11/26/73
198	574	Financial institutions incurring bad debts on contact assignments	Cancelled 3/1/05
199	152	Record keeping requirements	8/12/66
201	086	Income from a separate corporation organized to conduct part of a parent corporation's business	7/22/66
203	014	Sale without transfer of possession	7/1/66
203	050	Management charges from parent to subsidiary	7/8/66
203	086	Income from a separate corporation organized to conduct part of a parent corporation's business	7/22/66
203	090	Administrative and personnel charges between affiliated corporations	7/22/66
203	124	Services of a corporate officer to his corporation	8/5/66
203	177	Nonprofit sales between parent and subsidiary corporation	8/26/66
203	278	Amounts received by one corporation for two affiliated corporations to cover the costs of research	9/30/66
203	279	Corporation holding a contract for the sale of castings supplied by an affiliate	9/30/66
203	424	Business and occupation tax: Meaning of "person" engaging in taxable business	5/14/71
203	484	Corporation and stockholder distinct entities for business and occupation tax purposes	7/31/74
204	277	Posting services performed by an outdoor advertising company on billboards owned and controlled by the customer	9/30/66
208	064	Intercompany loans of gasoline, oil, and similar products	Cancelled 4/21/03
208	428	Exchange agreements involving inventory	Cancelled 4/21/03
210	099	Spray materials used in producing timber and the agricultural exemption	7/29/66
210	190	Feeding and fattening cattle and the agricultural products exemption	Cancelled 9/30/03
210	237	Sales tax exemption for sales of cattle and milk cows	Cancelled 9/30/03
210	406	Sales of quarter horses	Cancelled 9/30/03
211	054	Flying instructions, airplane rentals, and use tax liability	7/15/66
211	135	Deductibility of repair and maintenance costs of leased property	8/12/66
211	158	Deduction of finance charges from lease payments	8/19/66
211	318	Sales and/or trade-ins of tangible personal property from rental inventory	12/31/92
211	337	Lease cancellation payment	8/11/69
211	356	Use tax: Rentals put to personal use	6/5/70
211	357	Bailments: Handling and cleaning charges	6/5/70
211	447	Rentals within and without Washington	3/17/72
214	058	Marketing association: Seller or agent	7/15/66
214	559	Sales and rentals of fruit bins	Cancelled 9/30/03
216	545	Bankruptcy liquidations: Sales and use tax	10/6/89
217	298	Sales tax not to be withheld on public works progress estimates	11/26/73
218	308	Art work distinguished	1/20/67
221	325	Tax liability of charter boat owners and charter agencies - Reporting instructions	10/20/67
224	244	Layaway charges	9/16/66
224	308	Art work distinguished	1/20/67
224	432	Sales tax: Steno services as retail sales	7/9/71
224	553	Taxability of oil and chemical spill cleanup	7/31/91
224	573	Sales of drawings and plans	1/31/96
229	299	Retail sales tax refunds	Cancelled 6/30/04
229	2025	Refunds of over collected retail sales tax	6/30/05
230	156	Statute of limitation and past performance	8/19/66
230	301	Statute of limitations not a defense when material fact misrepresented	12/16/66
230	310	Taxpayer has duty to obtain knowledge of tax liability	1/20/67
231	063	Transfers and loading stations	Cancelled 5/15/03
231	065	Transfers from tank farms to bulk plants	Cancelled 5/15/03
231	151	Wholesaling functions tax on distribution between retail stores	Cancelled 5/15/03
231	359	Inventory transfers to branches prior to opening	Cancelled 5/15/03
233	519	Reporting procedures for qualified medical service associations	8/15/80
235	117	Payment prior to services - When taxable	8/5/66
240	535	Alternative credit computation formula - Seasonal employment manufacturers	Cancelled 12/1/04
240	2018	Alternative credit computation formula – Seasonal employment manufacturers	11/8/04
24003	2021	Business and occupation tax credit on research and development spending for staffing companies	1/4/05
241	521	1982 Standard deduction - Radio and television broadcasting	4/1/82
243	445	Litter tax on food and beverages	Cancelled 5/19/03
244	512	Food products sold through convenience food sales locations	Cancelled 6/30/04
244	514	Dietary supplements	Cancelled 6/30/04
244	516	Donations to meal providers	3/13/81
245	544	Telephone answering service - Services or retail sales	8/1/89
245	555	Retail sales tax on telephone services sold to Indians	4/15/92
245	567	Telephone debit cards	12/31/94
245	2019	Applicability of RCW 82.08.0289 residential telephone service exemption to cellular telephone service	12/1/04
245	2029	Taxation of network telephone service used to provide Internet access services	2/24/06
247	163	Core deposits and credits - parts returned to wholesalers	5/1/90
247	318	Sales and/or trade-ins of tangible personal property from rental inventory	12/31/92
250	163	Core deposits and credits - parts returned to wholesalers	5/1/90
252	540	Special hazardous substance tax applications	Cancelled 5/31/05
252	562	Hazardous substance/petroleum products tax, vessels operating in Washington waters	7/1/93
254	152	Record keeping requirements	8/12/66
257	2022	Distinguishing warranties and maintenance agreements	1/4/05

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