Tax Research | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.050	"Sale at Retail," "retail sale."

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-116	These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
458-20-116	Sales and/or use of labels, name plates, tags, premiums, and advertising material.Effective 10/3/93

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.)

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
11 WTD 219	RETAIL SALES TAX -- USE TAX -- PREMIUMS.A "premium" is something offered free or at a reduced price as an inducement to buy.Premiums given away free of charge to potential customers for this purpose without the concomitant sale of something else are subject to sales/use tax. Accord: ETB 341.08.116.
26 WTD 91	RCW 82.04.280:B&O TAX - PRINTING AND PUBLISHING - ADVERTISING MATERIALS AND COUPONS.An assortment of separately printed advertisements and coupons printed on separate pieces of paper and inserted into an envelope cannot properly be described as a work or issue, and is therefore not a "publication."Because the collection of separate pieces of paper is not a "publication," it does not qualify as a "periodical or a magazine" for purposes of the printing and publishing B&O tax classification.
28 WTD 115	RULE 116, RULE 178; RCW 82.12.020: USE TAX – PREMIUMS – DIRECT BROADCAST SATELLITE PROGRAMMING – FREE EQUIPMENT AND INSTALLATION: Providers of direct broadcast satellite programming are not exempt from deferred sales tax/use tax on the free equipment and installations that they gave subscribers because the free equipment and installations are not tax exempt premiums.