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Rule Subject
WAC 100 Appeals.
WAC 10001 Adjudicative proceedings-Brief adjudicative proceedings
WAC 10002 Adjudicative proceedings - Formal adjudicative proceedings
WAC 10003 Brief adjudicative proceedings for matters related to suspension, non-renewal, and non-issuance of licenses to sell spirits
WAC 10004 Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued
WAC 101 Tax registration.
WAC 102 Resellers Permits
WAC 102A Resale Certificates
WAC 10201 Application process and eligibility requirements for reseller permits.
WAC 10202 Brief adjudicative proceedings for matters related to reseller permits.
WAC 103 Time and place of sale.
WAC 104 Small business tax relief based on income of business.
WAC 105 Employees distinguished from persons engaging in business.
WAC 106 Casual or isolated sales--Business reorganizations.
WAC 107 Requirement to separately state sales tax -- Advertised prices including sales tax.
WAC 108

Selling-price-Credit card service fees, foreign currency, discounts, patronage dividends

WAC 109 Finance charges, carrying charges, interest, penalties.
WAC 110 Delivery charges.
WAC 111 Advances and reimbursements.
WAC 112 Value of products.
WAC 113 Ingredients or components, chemicals used in processing new articles for sale.
WAC 114 Bona fide initiation fees, dues contributions, donations, tuition fees and endowment funds. Repealed November 1, 1995.
WAC 115 Sales of packing materials and containers.
WAC 116 Sales and/or use of labels, name plates, tags, premiums, and advertising material.
WAC 117 Sales and/or use of dunnage.
WAC 118 Sale or rental of real estate, license to use real estate.
WAC 119 Sales by caterers and food service contractors.
WAC 120 Sales of ice.
WAC 121 Sales of heat or steam-Including production by cogeneration.
WAC 122 Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. Repealed September 25, 2003
WAC 123 Public and lending libraries. Repealed November 10, 1992.
WAC 124 Restaurants, cocktail bars, taverns and similar businesses.
WAC 12401 Special stadium sales and use tax.
WAC 125 Miscellaneous sales for farm use. Repealed March 10, 1994.
WAC 126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel.
WAC 127 Sales of newspapers, magazines and periodicals.
WAC 128 Real estate brokers and salesmen.
WAC 129 Gasoline service stations.
WAC 130 Sales of real property, standing timber, minerals, natural resources. Repealed November 26, 2000
WAC 131 Gambling activities.
WAC 132 Automobile dealers/demonstrator and executive vehicles.
WAC 133 Frozen food lockers.
WAC 134 Commercial or industrial use.
WAC 135 Extracting natural products.
WAC 13501 Timber harvest operations.
WAC 136 Manufacturing, processing for hire, fabricating.
WAC 13601 Manufacturers and processors for hire--Sales and use tax exemption for machinery and equipment.
WAC 137 Articles manufactured and installed. Repealed December 18, 1997.
WAC 138 Personal services rendered to others.
WAC 139 Trade shops--Printing plate makers, typesetters, and trade binderies.
WAC 140 Photofinishers and photographers.
WAC 141 Duplicating activities and mailing bureaus.
WAC 142 Photographic equipment and supplies.
WAC 143 Publishers of newspapers, magazines, periodicals.
WAC 144 Printing industry
WAC 145 Local sales and use tax.
WAC 146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
WAC 14601 Financial institutions-Income apportionment.
WAC 147 Public stenographers. Repealed November 10, 1992.
WAC 148 Barber and beauty shops.
WAC 149 Jewelry repair shops. Repealed February 7, 1994.
WAC 150 Optometrists, ophthalmologists, and opticians.
WAC 151 Dentists and other health care providers, dental laboratories, and dental technicians.
WAC 152 Shoe repairmen and shoe shiners. Repealed November 10, 1992.
WAC 153 Funeral directors.
WAC 154 Cemeteries, crematories, columbaria.
WAC 155 Information and computer services.
WAC 15501 Computer hardware, computer software, information service, and computer services
WAC 15502 Taxation of Computer Software
WAC 15503 Digital Products
WAC 156 Abstract, title insurance and escrow businesses.
WAC 157 Producers of poultry and hatching eggs. Repealed March 25, 1999
WAC 158 Florists and nurserymen.
WAC 159 Consignees, bailees, factors, agents and auctioneers.
WAC 160 Agricultural commission agents.
WAC 161 Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. Repealed October 25, 2000
WAC 162 Stockbrokers and security houses.
WAC 163 Insurance companies
WAC 164 Insurance agents, brokers and solicitors.
WAC 165 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
WAC 166 Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc.
WAC 167 Educational institutions, school districts, student organizations, and private schools.
WAC 168 Hospitals, nursing homes, boarding homes, adult family homes, and similar health care facilities.
WAC 169 Nonprofit organizations.
WAC 170 Constructing and repairing of new or existing buildings or other structures upon real property.
WAC 17001 Government contracting--Construction, installations, or improvements to government real property.
WAC 171 Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation
WAC 172 Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
WAC 173 Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
WAC 174 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
WAC 17401 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
WAC 175 Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.
WAC 176 Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel.
WAC 177 Sales of motor vehicles, campers, and trailers to nonresident consumers.
WAC 178 Use tax.
WAC 17802 Collection of use tax by county auditors and department of licensing--Measure of Tax
WAC 17803 Use tax on promotional materials.
WAC 179 Public utility tax.
WAC 17901 Public utility tax--Energy conservation and cogeneration deductions.
WAC 17902 Brokered natural gas--Use tax.
WAC 180 Motor transportation, urban transportation.
WAC 181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
WAC 182 Warehouse businesses.
WAC 183 Amusement, recreation, and physical fitness services.
WAC 184 Tax on conveyances, general provisions. Repealed
WAC 185 Tax on tobacco products.
WAC 186 Tax on cigarettes.
WAC 18601 Wholesale and retail cigarette vendor licenses. Repealed January 30, 2005
WAC 187 Coin operated vending machines, amusement devices and service machines.
WAC 188 Prescription drugs. Repealed March 20, 1992
WAC 18801 Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen.
WAC 189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
WAC 190 Sales to and by the United States, its departments, institutions and instrumentalities-Sales to foreign governments.
WAC 191 Federal reservations. Repealed February 5, 2005
WAC 192 Indians-Indian country.
WAC 193 Inbound and outbound interstate sales of tangible personal property.
WAC 193c Imports and exports--Sales of goods from or to persons in foreign countries.
WAC 193d Transportation, communication, public utility activities, or other services in interstate or foreign commerce.
WAC 194 Doing business inside and outside the state.
WAC 19401 Minimum nexus thresholds for apportionable activities
WAC 19402 Single factor receipts apportionment-Generally
WAC 19403 Single factor receipts apportionment-Royalties
WAC 19404 Financial institutions-Income apportionment
WAC 19405 Repealed: CPI-U Adjustments to Minimum Nexus Thresholds for Apportionable Activities - Repealed 01/22/15. Replaced with ETA 3195.2015
WAC 195 Taxes, deductibility.
WAC 196 Bad Debts
WAC 197 When tax liability arises.
WAC 198 Installment sales, method of reporting.
WAC 199 Accounting methods.
WAC 200 Leased departments.
WAC 201 Interdepartmental charges.
WAC 202 Pool purchases.
WAC 203 Corporations, Massachusetts trusts.
WAC 204 Outdoor advertising and advertising display services.
WAC 205 Sales of utility services by building companies.
WAC 206 Use tax, fuel oil, oil products, other extracted products. Repealed March 25, 1999
WAC 207 Legal, arbitration, and mediation services.
WAC 208 Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.
WAC 209 Farming for hire and horticultural services performed for farmers.
WAC 210 Sales of tangible personal property for farming - Sales of agricultural products by farmers.
WAC 211 Leases or rentals of tangible personal property, bailments.
WAC 212 Insurance adjusters - Repealed effective 06/03/12
WAC 213 Oil company bulk station agents. Repealed November 26, 2000
WAC 214 Cooperative marketing associations and independent dealers
WAC 215 Auditing out-of-state businesses. Repealed November 10, 1992.
WAC 216 Successors, quitting business.
WAC 217 Lien for taxes.
WAC 21701 Enhanced Collections Tools
WAC 218 Advertising agencies.
WAC 219 Patronage dividends of cooperative associations, not deductible. Repealed November 10, 1992.
WAC 220 Painting, paper hanging, and sign painting. Repealed November 10, 1992.
WAC 221 Collection of use tax by retailers and selling agents.
WAC 222 Veterinarians.
WAC 223 Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.
WAC 224 Service and other business activities.
WAC 225 Pattern makers. Repealed March 25, 1999
WAC 226 Landscape and horticultural services.
WAC 227 Subscriber television services.
WAC 228 Returns, payments, penalties, extensions, interest, stay of collection.
WAC 22801 Tax reporting frequency--Forms.
WAC 22802 Electronic funds transfer.
WAC 229 Refunds.
WAC 230 Statutory limitations on assessments.
WAC 231 Tax on internal distributions. Repealed effective July 1, 1998. Permanently May 15, 2003.
WAC 232 Sales of intoxicating liquor. Repealed November 23, 1996.
WAC 233 Tax liability of medical and hospital service bureaus and associations…
WAC 234 Business tax on flour millers, manufacturers of soybean or sunflower oil. Repealed October 25, 2000.
WAC 235 Effect of rate changes on prior contracts and sales agreements.
WAC 236 Baseball clubs and other sport organizations.
WAC 237 Retail sales tax collection schedules. Repealed November 26, 2000
WAC 238 Sales of watercraft to nonresidents.
WAC 239 Sales to nonresidents of farm machinery or implements, and related services.
WAC 240 Manufacturer's new employee tax credits -- Applications filed after June 30, 2010.
WAC 240A Manufacturer's new employee tax credits-Applications filed prior to July 1, 2010
WAC 24001 Sales and use tax deferral -- Manufacturing and research/development activities in high unemployment counties -- Applications filed after June 30, 2010.
WAC 24001A Sales and use tax deferral -- Manufacturing and research/development activities in rural counties -- Applications filed prior to July 1, 2010.
WAC 24002 Sales and use tax deferral-New manufacturing and research/development facilities.- Repealed effective 12/11/10.
WAC 24003 Tax incentives for high technology businesses.
WAC 241 Radio and television broadcasting.
WAC 242A Pollution control exemption and/or credits for single purpose facilities…
WAC 242B Pollution control exemption and/or credits for dual purpose facilities…
WAC 243 Litter tax.
WAC 244 Food and food ingredients.
WAC 245 Telephone business, telephone service.
WAC 246 Sales to or through a direct seller's representative.
WAC 247 Trade-ins, selling price, sellers' tax measures.
WAC 248 Sales of precious metal bullion and monetized bullion.
WAC 249 Artistic or cultural organizations.
WAC 250 Solid waste collection tax.
WAC 251 Sewerage collection and other related activities.
WAC 252 Hazardous substance tax and petroleum product tax.
WAC 253 Mobile homes and mobile home park fee. Repealed December 18, 1997.
WAC 254 Recordkeeping.
WAC 255 Carbonated beverage syrup tax.
WAC 256 Trade shows, conventions and seminars.
WAC 257 Warranties and maintenance agreements.
WAC 258 Travel agents and tour operators.
WAC 259 Small timber harvester - Business and occupation tax exemption Repealed July 17, 2001 Replaced by Rule 13501.
WAC 260 Oil spill response and administration tax.
WAC 261 Commute trip reduction incentives.
WAC 262 Retail sales and use tax exemptions for agricultural employee housing.
WAC 263 Fuel cell, wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption.
WAC 264 National Uniform Tobacco Settlement.
WAC 267 Annual reports for certain tax adjustments.
WAC 268 Annual surveys for certain tax adjustments.
WAC 270 Telephone program excise tax rates.
WAC 271 Tax incentives to reduce agricultural burning. Effective until October 28, 2005.
WAC 272 Tire fee - Core deposits or credits.
WAC 273 Renewable energy system cost recovery
WAC 274 Staffing Services
WAC 277 Certified Service Providers--Compensation
WAC 27702 Taxpayer relief – Sourcing Compliance –One thousand dollar credit and certified service provider compensation for small businesses
WAC 278 Returned goods, defective goods-Motor vehicle lemon law
WAC 279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles
WAC 280 General Rule: Tax Avoidance
WAC 28001 Construction joint ventures and similar arrangements described in RCW 82.32.655 (3) (a)
WAC 28002 Disguised income arrangements described in RCW 82.32.655 (3) (b)
WAC 28003 Sales and use tax avoidance arrangements described in RCW 82.32.655 (3) ( c )
WAC 901 Selected business services. Cancelled June 30, 1999
WAC Non-rule Credit Bureaus
WAC Non-rule Enhanced food fish
WAC Non-rule Miscellaneous notices
WAC Non-rule Streamlined Sales Tax
WAC Non-rule Recreational and Medical Marijuana
Rule Subject


The Research Index system should not be construed in any way as giving business, legal, or other advice. The information provided in this index system, such as references to RCWs, WACs, determinations, excise tax advisories, and special notices is updated periodically. Portions of such information may not be current. The Department of Revenue reserves the right to revise and update this index at any time without notice.

If you have a tax-related question specific to your business, you may contact the Department of Revenue for a response. Your request must identify the taxpayer and include all pertinent facts surrounding the issue. This type of tax ruling is binding on both the taxpayer and the Department of Revenue. Your question and our response are considered confidential tax information and will not be provided to other taxpayers without your written consent.