WAC 160

(Industry Guides)
Document Reference Description Date of Issue Status
N/A

Agricultural Tax Guide

N/A

Agriculture

Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.250

Tax on retailers.

82.04.270

Tax on wholesalers, distributors.

82.04.290

Tax on selected business services, financial businesses, or other business or service activities.

82.04.330

Exemptions--Farmers--Agriculture

82.08.020

Tax imposed--Retail Sales--Retail car rental.

82.14.030

Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-160

Agricultural commision agents. Effective 7/1/70

Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
18 WTD 295

B&O TAX - FRUIT SALES - DEALER - BROKER - COMMISSION MERCHANT. The Washington receipts of a fruit wholesaler licensed as a dealer under the Commission Merchants' Law, who does not have any agreement establishing a principal-agent relationship, will be taxed under the wholesaling B&O tax classification

20 WTD 84

WHOLESALING B&O TAX -- SALES OF SPRAY TO FARMERS -- FARMER DEFINED.

6 WTD 409

B&O TAX -- DOING BUSINESS -- PRESUMPTION -- AGRICULTURAL COMMISSION AGENTS. Persons conducting business as agents or on a consignment basis are presumed to be conducting business as sellers of tangible personal property unless they clearly segregate commission sales in their books and records.Where no such records evidencing segregation are produced, taxpayer is taxable under the wholesaling or retailing B&O classification.