National and state banks, mutual savings banks, savings and loan associations and other financial institutions
Financial institutions-Income apportionment
Public stenographers. Repealed November 10, 1992
Barber and beauty shops
Jewelry repair shops. Repealed February 7, 1994
Optometrists, ophthalmologists, and opticians
Dentists and other health care providers, dental laboratories, and dental technicians
Shoe repairmen and shoe shiners. Repealed November 10, 1992
Cemeteries, crematories, columbaria
Information and Computer Services Repealed 02/25/13
Computer hardware, computer software, information service, and computer services
Taxation of Computer Software
Abstract, title insurance and escrow businesses
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.