Sales of meals
Sales of ice
Sales of heat or steam-Including production by cogeneration
Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. Repealed September 25, 2003
Public and lending libraries. Repealed November 10, 1992
Restaurants, cocktail bars, taverns and similar businesses
Special stadium sales and use tax
Miscellaneous sales for farm use. Repealed March 10, 1994
Sales of motor vehicle fuel, special fuels, and nonpollutant fuel
Sales of newspapers, magazines and periodicals
Real estate brokers and salesmen
Gasoline service stations
Sales of real property, standing timber, minerals, natural resources. Repealed November 26, 2000
Automobile dealers/demonstrator and executive vehicles
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.