Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation
Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services
Installing, cleaning, repairing or otherwise altering or improving personal property of consumers
Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce
Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce
Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel
Sales of motor vehicles, campers, and trailers to nonresident consumers
Collection of use tax by county auditors and department of licensing - Measure of Tax
Use tax on promotional materials
Public utility tax
Public utility tax - Energy conservation and cogeneration deductions. Repealed 08/03/13
Brokered natural gas - Use tax
Motor transportation, urban transportation
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.