Small business tax relief based on income of business
Employees distinguished from persons engaging in business
Casual or isolated sales - Business reorganizations
Requirement to separately state sales tax - Advertised prices including sales tax
Selling-price-Credit card service fees, foreign currency, discounts, patronage dividends
Finance charges, carrying charges, interest, penalties
Advances and reimbursements
Value of products
Ingredients or components, chemicals used in processing new articles for sale
Bona fide initiation fees, dues contributions, donations, tuition fees and endowment funds. Repealed November 1, 1995
Sales of packing materials and containers
Sales and/or use of labels, name plates, tags, premiums, and advertising material
Sales and/or use of dunnage
Sale or rental of real estate, license to use real estate
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.