Chapter 458-20 Excise tax rules

458‑20‑100	Informal administrative reviews.
458‑20‑10001	Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation.
458‑20‑10002	Adjudicative proceedings—Formal adjudicative proceedings—Log export enforcement actions pursuant to chapter 240-15 WAC—Orders to county officials issued to pursuant to RCW 84.08.120 and RCW 84.41.120—Converted brief adjudicative proceedings.
458‑20‑10003	Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits.
458‑20‑10004	Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities.
458‑20‑101	Tax registration and tax reporting.
458‑20‑10101 Repealed	Business licensing service—Total fee payable—Handling of fees.
458‑20‑102	Reseller permits.
458‑20‑10201	Application process and eligibility requirements for reseller permits.
458‑20‑10202	Brief adjudicative proceedings for matters related to reseller permits.
458‑20‑102A	Resale certificates.
458‑20‑103	Time and place of sale.
458‑20‑104	Small business tax relief based on income of business.
458‑20‑105	Employees distinguished from persons engaging in and operating a business.
458‑20‑106	Casual or isolated sales—Business reorganizations.
458‑20‑107	Requirement to separately state sales tax—Advertised prices including sales tax.
458‑20‑108	Selling price—Credit card service fees, foreign currency, discounts, patronage dividends.
458‑20‑109	Finance charges, carrying charges, interest, penalties.
458‑20‑110	Delivery charges.
458‑20‑111	Advances and reimbursements.
458‑20‑112	Value of products.
458‑20‑113	Ingredients or components, chemicals used in processing new articles for sale.
458‑20‑115	Sales of packing materials and containers.
458‑20‑116	Sales and/or use of labels, name plates, tags, premiums, and advertising material.
458‑20‑117	Sales and/or use of dunnage.
458‑20‑118	Sale or rental of real estate, license to use real estate.
458‑20‑119	Sales by caterers and food service contractors.
458‑20‑120	Sales of ice.
458‑20‑121	Sales of heat or steam—Including production by cogeneration.
458‑20‑122 Repealed	Sales of feed, seed, fertilizer, spray materials, and other tangible property for farm use.
458‑20‑124	Restaurants, cocktail bars, taverns and similar businesses.
458‑20‑12401	Special stadium sales and use tax.
458‑20‑126	Sales of motor vehicle fuel, special fuel, and nonpolluting fuel.
458‑20‑127	Sales of newspapers, magazines and periodicals.
458‑20‑128	Real estate brokers and salesmen.
458‑20‑129	Gasoline service stations.
458‑20‑130 Repealed	Sales of real property, standing timber, minerals, natural resources
458‑20‑131	Gambling activities.
458‑20‑132	Automobile dealers/demonstrator and executive vehicles.
458‑20‑133	Frozen food lockers.
458‑20‑134	Commercial or industrial use.
458‑20‑135	Extracting natural products.
458‑20‑13501	Timber harvest operations.
458‑20‑136	Manufacturing, processing for hire, fabricating.
458‑20‑13601	Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment.
458‑20‑138	Personal services rendered to others.
458‑20‑139	Trade shops—Printing plate makers, typesetters, and trade binderies.
458‑20‑140	Photofinishers and photographers.
458‑20‑141	Duplicating activities and mailing bureaus.
458‑20‑142	Photographic equipment and supplies.
458‑20‑143	Printers and publishers of newspapers, magazines, and periodicals.
458‑20‑144	Printing industry.
458‑20‑145	Local sales and use tax.
458‑20‑146	National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
458‑20‑14601	Financial institutions—Income apportionment.
458‑20‑148	Barber and beauty shops.
458‑20‑150	Optometrists, ophthalmologists, and opticians.
458‑20‑151	Dentists and other health care providers, dental laboratories, and dental technicians.
458‑20‑153	Funeral establishments.
458‑20‑154	Cemeteries, crematories, columbaria.
458‑20‑15501	Taxation of computer systems and hardware.
458‑20‑15502	Taxation of computer software.
458‑20‑15503	Digital products.
458‑20‑156	Abstract, title insurance and escrow businesses.
458‑20‑158	Florists and nurserymen.
458‑20‑159	Consignees, bailees, factors, agents and auctioneers.
458‑20‑160	Agricultural commission agents.
458‑20‑162	Stockbrokers and security houses.
458‑20‑163	Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool.
458‑20‑164	Insurance producers, adjusters—Title insurance agents—Surplus line brokers.
458‑20‑165	Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
458‑20‑166	Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses.
458‑20‑167	Educational institutions, school districts, student organizations, and private schools.
458‑20‑168	Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities.
458‑20‑169	Nonprofit organizations.
458‑20‑170	Constructing and repairing of new or existing buildings or other structures upon real property.
458‑20‑17001	Government contracting—Construction, installations, or improvements to government real property.
458‑20‑171	Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic.
458‑20‑172	Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
458‑20‑173	Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
458‑20‑174	Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
458‑20‑17401	Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
458‑20‑175	Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.
458‑20‑176	Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel.
458‑20‑177	Sales of motor vehicles, campers, and trailers to nonresident consumers.
458‑20‑178	Use tax and the use of tangible personal property.
458‑20‑17802	Collection of use tax by county auditors and department of licensing—Measure of tax.
458‑20‑17803	Use tax on promotional material.
458‑20‑179	Public utility tax.
458‑20‑17901 Repealed	Public utility tax—Energy conservation and cogeneration deductions.
458‑20‑17902	Brokered natural gas—Use tax.
458‑20‑180	Motor carriers.
458‑20‑181	Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
458‑20‑182	Warehouse businesses.
458‑20‑183	Amusement, recreation, and physical fitness services.
458‑20‑185	Tax on tobacco products.
458‑20‑186	Tax on cigarettes.
458‑20‑18601 Repealed	Wholesale and retail cigarette vendor licenses.
458‑20‑187	Coin operated vending machines, amusement devices and service machines.
458‑20‑18801	Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment.
458‑20‑189	Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
458‑20‑190	Sales to and by the United States—Doing business on federal reservations—Sales to foreign governments.
458‑20‑192	Indians—Indian country.
458‑20‑193	Interstate sales of tangible personal property.
458‑20‑19301	Multiple activities tax credits.
458‑20‑193C	Imports and exports—Sales of goods from or to persons in foreign countries.
458‑20‑193D	Transportation, communication, public utility activities, or other services in interstate or foreign commerce.
458‑20‑194	Doing business inside and outside the state.
458‑20‑19401	Minimum nexus thresholds for apportionable activities.
458‑20‑19402	Single factor receipts apportionment—Generally.
458‑20‑19403	Apportionable royalty receipts attribution.
458‑20‑19404	Financial institutions—Income apportionment.
458‑20‑195	Taxes, deductibility.
458‑20‑196	Bad debts.
458‑20‑197	When tax liability arises.
458‑20‑198	Installment sales, method of reporting.
458‑20‑199	Accounting methods.
458‑20‑200	Leased departments.
458‑20‑201	Interdepartmental charges.
458‑20‑202	Pool purchases.
458‑20‑203	Corporations, Massachusetts trusts.
458‑20‑204	Outdoor advertising and advertising display services.
458‑20‑205	Sales of utility services by building companies.
458‑20‑207	Legal, arbitration, and mediation services.
458‑20‑208	Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.
458‑20‑209	Farming for hire and horticultural services performed for farmers.
458‑20‑210	Sales of tangible personal property for farming—Sales of agricultural products by farmers.
458‑20‑211	Leases or rentals of tangible personal property, bailments.
458‑20‑212 Repealed	Insurance adjusters.
458‑20‑213 Repealed	Oil company bulk station agents
458‑20‑214	Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.
458‑20‑216	Successors, quitting business.
458‑20‑217	Lien for taxes.
458‑20‑21701	Enhanced collection tools.
458‑20‑218	Advertising agencies.
458‑20‑221	Collection of use tax by retailers and selling agents.
458‑20‑222	Veterinarians.
458‑20‑223	Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.
458‑20‑224	Service and other business activities.
458‑20‑226	Landscape and horticultural services.
458‑20‑227	Subscriber television services.
458‑20‑228	Returns, payments, penalties, extensions, interest, stays of collection.
458‑20‑22801	Tax reporting frequency.
458‑20‑22802	Electronic filing and payment.
458‑20‑229	Refunds.
458‑20‑230	Statutory limitations on assessments.
458‑20‑233	Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
458‑20‑235	Effect of rate changes on prior contracts and sales agreements.
458‑20‑236	Baseball clubs and other sport organizations.
458‑20‑238	Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents.
458‑20‑239	Sales to nonresidents of farm machinery or implements, and related services.
458‑20‑240	Manufacturer's new employee tax credits—Applications filed after June 30, 2010.
458‑20‑24001	Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010.
458‑20‑24001A	Sales and use tax deferral—Manufacturing and research/development activities in rural counties—Applications filed prior to July 1, 2010.
458‑20‑24003	Tax incentives for high technology businesses.
458‑20‑240A	Manufacturer's new employee tax credits—Applications filed prior to July 1, 2010.
458‑20‑241	Radio and television broadcasting.
458‑20‑242A	Pollution control exemption and/or credits for single purpose facilities added to existing production plants to meet pollution control requirements and which are separately identifiable equipment principally for pollution control.
458‑20‑242B	Pollution control exemption and/or credits for dual purpose facilities which are constructed to meet pollution control requirements and which achieve pollution control in the process of production of the plant's products.
458‑20‑243	Litter tax.
458‑20‑244	Food and food ingredients.
458‑20‑245	Taxation of competitive telephone service, telecommunications service, and ancillary service.
458‑20‑246	Sales to or through a direct seller's representative.
458‑20‑247	Trade-ins, selling price, sellers' tax measures.
458‑20‑248	Sales of precious metal bullion and monetized bullion.
458‑20‑249	Artistic or cultural organizations.
458‑20‑250	Solid waste collection tax.
458‑20‑251	Sewerage collection and other related activities.
458‑20‑252	Hazardous substance tax and petroleum product tax.
458‑20‑254	Recordkeeping.
458‑20‑255	Carbonated beverage syrup tax.
458‑20‑256	Trade shows, conventions and seminars.
458‑20‑257	Tangible personal property warranties and service contracts.
458‑20‑258	Travel agents and tour operators.
458‑20‑260	Oil spill response and administration tax.
458‑20‑261	Commute trip reduction incentives.
458‑20‑262	Retail sales and use tax exemptions for agricultural employee housing.
458‑20‑263	Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources.
458‑20‑264	National Uniform Tobacco Settlement.
458‑20‑267	Annual reports for certain tax adjustments.
458‑20‑268	Annual surveys for certain tax adjustments.
458‑20‑270	Telephone program excise tax rates.
458‑20‑272	Tire fee—Studded tire fee—Core deposits or credits.
458‑20‑273	Renewable energy system cost recovery.
458‑20‑274	Staffing services.
458‑20‑277	Certified service providers—Compensation.
458‑20‑27701	Model 2 volunteer sellers—Compensation.
458‑20‑27702	Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses.
458‑20‑278	Returned goods, defective goods—Motor vehicle lemon law.
458‑20‑279	Clean alternative fuel vehicles and high gas mileage vehicles.
458‑20‑280	Introduction.
458‑20‑28001	Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a).
458‑20‑28002	Disguised income arrangements described in RCW 82.32.655 (3)(b).
458‑20‑28003	Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c).