| 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 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 |
Returned goods, allowances, cash discounts. |
| 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 Repealed November 1, 1995.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 Repealed September 25, 2003 |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 Repealed November 10, 1992.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 Repealed March 10, 1994.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 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 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 279 |
Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles |
| WAC 901 |
Selected business services. Cancelled June 30, 1999 |