WAC 117 | Washington Department of Revenue

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-117	Sales and/or use of dunnage.Effective 10/3/93.Updated 1/13/00.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
N/A	New Apportionment Method
N/A	Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income
N/A	Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients
N/A	B&O Tax Reporting Requirement Continues After Business Activity Stops

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
19 WTD 977	USE TAX - TRUCKERS - PALLETS - USED IN TRANSPORTING CARGO OR EXCHANGE.Where a trucker purchases pallets in order to carry cargo owned by others, it is purchasing the pallets for its own use and fully subject to retail sales tax.Where a trucker purchases pallets for immediate exchange to manufacturers without intervening use, it is purchasing the pallets for resale.
20 WTD 117	B&O TAX -- PACKING MATERIALS -- PALLETS -- VALUE OF PRODUCTS MANUFACTURED.A manufacturer's separately-itemized charges for shipping pallets on which the manufacturer's product is held for sale, where title to the pallets passes to the customer upon delivery, are part of the value of the products manufactured, and therefore are part of the measure of the manufacturing B&O tax.
22 WTD 193	USE TAX - DUNNAGE - PACKING MATERIALS - STEVEDORING COMPANY - BAILMENT TO.Where water-borne interstate carriers bail dunnage and packing materials to a stevedoring company that applies the items to secure outbound cargo, the stevedoring company is liable for use tax on the bailed items, based on their reasonable rental value, which will be pro-rated if the items are also used by others.