Tax Research Index

Name Description
100-111
100-104
WAC 100

Appeals

WAC 100-01

Adjudicative proceedings

WAC 100-02

Adjudicative proceedings

WAC 100-03

Brief adjudicative proceedings for matters related to suspension, non-renewal, and non-issuance of licenses to sell spirits

WAC 100-04

Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued

WAC 101

Tax registration and tax reporting

WAC 101-01

Business licensing service - Total fee payable - Handling of fees

WAC 102

Resellers permits

WAC 102-01

Resale certificates

WAC 102-02

Resale certificates

WAC 102-A

Resale certificates

WAC 103

Time and place of sale

WAC 104

Small business tax relief based on income of business

105-111
WAC 105

Employees distinguished from persons engaging in business

WAC 106

Casual or isolated sales - Business reorganizations

WAC 107

Requirement to separately state sales tax - Advertised prices including sales tax

WAC 108

Selling-price-Credit card service fees, foreign currency, discounts, patronage dividends

WAC 109

Finance charges, carrying charges, interest, penalties

WAC 110

Delivery charges

WAC 111

Advances and reimbursements

112-139
112-119
WAC 112

Value of products

WAC 113

Ingredients or components, chemicals used in processing new articles for sale

WAC 114

Bona fide initiation fees, dues contributions, donations, tuition fees and endowment funds. Repealed November 1, 1995

WAC 115

Sales of packing materials and containers

WAC 116

Sales and/or use of labels, name plates, tags, premiums, and advertising material

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.