1. Home
  2. Laws & Rules
  3. Tax Research Index
  4. Tax Research

WAC 280-03

Return to the full Tax Research Index
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-28003

Sales and use tax avoidance arrangements described in RCW 82.32.655 (3) (c). These four new rules assist in determining whether a transaction or arrangement is designed to unfairly avoid taxes within the scope chapter 82.32.655 RCW. WAC 458-20-280, WAC 458-20-28001, WAC 458-20-28002, and WAC 458-20-28003 is a set of four rules: one general rule and three separate rules for each of the three types of tax avoidance identified in RCW 82.32.655(3). The rules are necessary to explain the implications of the legislation in 82.32.655 RCW.