Frozen food lockers
Commercial or industrial use
Extracting natural products
Timber harvest operations
Manufacturing, processing for hire, fabricating
Manufacturers and processors for hire - Sales and use tax exemption for machinery and equipment
Articles manufactured and installed. Repealed December 18, 1997
Personal services rendered to others
Trade shops - Printing plate makers, typesetters, and trade binderies
Photofinishers and photographers
Duplicating activities and mailing bureaus
Photographic equipment and supplies
Publishers of newspapers, magazines, periodicals
Local sales and use tax
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.