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Tax Research Index
| Name | Description |
|---|---|
| WAC 194 | Doing business inside and outside the state |
| WAC 194-01 | Minimum nexus thresholds for apportionable activities |
| WAC 194-02 | Single factor receipts apportionment-Generally |
| WAC 194-03 | Apportionable Royalty Receipts Attribution |
| WAC 194-04 | Financial institutions-Income apportionment |
| WAC 194-05 | CPI-U Adjustments to Minimum Nexus Thresholds for Apportionable Activities Repealed 01/22/15. Replaced with ETA 3195.2015 |
| WAC 195 | Taxes, deductibility |
| WAC 196 | Bad Debts |
| WAC 197 | When tax liability arises |
| WAC 198 | Installment sales, method of reporting |
| WAC 199 | Accounting methods |
| WAC 200 | Leased departments |
| WAC 201 | Interdepartmental charges |
| WAC 202 | Pool purchases |
| WAC 203 | Corporations, Massachusetts trusts |
| WAC 204 | Outdoor advertising and advertising display services |
| WAC 205 | Sales of utility services by building companies |
| WAC 206 | Use tax, fuel oil, oil products, other extracted products. Repealed March 25, 1999 |
| WAC 207 | Legal, arbitration, and mediation services |
| WAC 208 | Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales |
| WAC 209 | Farming for hire and horticultural services performed for farmers |
| WAC 210 | Sales of tangible personal property for farming - Sales of agricultural products by farmers |
| WAC 211 | Leases or rentals of tangible personal property, bailments |
| WAC 212 | Insurance adjusters - Repealed effective 06/03/12 |
| WAC 213 | Oil company bulk station agents. Repealed November 26, 2000 |
| WAC 214 | Cooperative marketing associations and independent dealers |
| WAC 215 | Auditing out-of-state businesses. Repealed November 10, 1992 |
| WAC 216 | Successors, quitting business |
| WAC 217 | Lien for taxes |
| WAC 217-01 | Enhanced Collections Tools |
Disclaimer
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.
