WAC 135-01

Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.230

Tax upon extractors.

82.04.280

Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, government contractors -- Cold storage warehouse defined -- Storage warehouse defined -- Periodical or magazine defined.

82.04.333

Exemptions -- Small harvesters.

82.16.050

PUT- Deductions

Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-13501

Timber harvest operations.Effective 7/15/01.

Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3021.2009

A statement of purpose and intent with respect to issues involving the forestry products industry

3050.2009

Dump truck operators

3050.2013

Dump Truck Operators The Department has issued ETA 3050.2013. This Excise Tax Advisory (ETA) explains the public utility (PUT), business and occupation (B&O), and retail sales tax reporting responsibilities for various services commonly provided by dump truck operators.

3050.2014

Dump Truck Operators This ETA explains the public utility tax (PUT), business and occupation tax (B&O), and retail sales tax reporting responsibilities for various services commonly provided by dump truck operators. This ETA previously issued on May 24, 2013, is being reissued in order to clarify how to distinguish the taxability of persons hauling for hire from persons hauling construction debris.

Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Firewood Sellers

N/A

Timber Activities - Reduced Business and Occupation Tax Rates

N/A

Timber Activities - Reduced Business and Occupation Tax Rates Revised 6/18/07

N/A

Timber Activities - Reduced Business and Occupation Tax Rates

N/A

Bio-composite Manufacturing Reduced B&O Tax Rate Restored

N/A

Trail Grooming - Sales Tax Exemption

N/A

Biofuel Manufacturers: Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel

N/A

The Tax Application for Tree and/or Stump Removal from Existing Orchards

N/A

Timber Activities - Reduced Business and Occupation Tax Rates

Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
23 WTD 272

RETAIL SALES TAX -- LOGGING ROAD.A forest product company's charges to a utility company for logging road construction costs as consideration for the utility company to use the forest product company's road were classified as service activities under Rule 13501(9)(b), and were not subject to retail sales tax.

23 WTD 317

EXTRACTING B&O TAX -- TIMBER HARVESTING -- With regard to timber transactions, a person is an extractor if it fells, cuts, or takes timber, for sale or for commercial or industrial use, either directly or by contracting with others for the necessary labor or mechanical services from the person's own land, or from the land of another under a right or license granted by lease or contract.A taxpayer was found to be an extractor where it harvested timber pursuant to a profit à prendre to take timber.

26 WTD 136

RULE 13501, RULE 224; RCW 82.04.280(3) RCW 82.04.220:SERVICE & OTHER BUSINESS ACTIVITIES B&O TAX - PROCESSING FOR HIRE - SCALING OF LOGS - SORTING YARD OPERATIONS - REMOVAL OF BARK.Sorting yard operations including weighing, tagging, banding, appraising and sorting of logs, as well as the scaling of logs and the removal of bark are not manufacturing activities or processing for hire.They are service activities subject to service and other business activities B&O tax.

26 WTD 136
31 WTD 31

Rule 135; Rule 13501; RCW 82.08.02565; RCW 82.12.02565; RCW 82.04.100. EXTRACTING VERSUS MANUFACTURING - MACHINERY & EQUIPMENT EXEMPTION. Taxpayer’s purchase of a feller buncher was not exempt from deferred sales tax and/or use tax, since taxpayer did not use it directly in a manufacturing operation. Taxpayer only used the feller buncher to fell, cut and take trees, by definition an extracting activity, and not part of the manufacturing operation of cutting, delimbing, and measuring of trees already felled, cut, or taken.

32 WTD 194

RULE 13501; RCW 82.08.02565, RCW 82.12.02565: RETAIL SALES AND USE TAX -- MACHINERY AND EQUIPMENT EXEMPTION EXTRACTING TIMBER. The taxpayer’s purchase of a CAT excavator for use in extracting timber did not qualify for the manufacturer’s machinery and equipment exemption.

33 WTD 429

RULE ; RCW 82.04.260(12) - PREFERENTIAL B&O TAX RATE FOR MANUFACTURING AND SELLING OF TIMBER PRODUCTS - DEFINITION OF "MANUFACTURING": A Taxpayer's activity may constitute "manufacturing" either under the specific definition related to certain timber activities contained in RCW 82.04.120(1)(c), or under the general definition contained in RCW 82.04.120(1) for the purpose of qualifying for the preferential B&O tax rate for manufacturing and selling of timber products.

34 WTD 586 (2015)

RULE 13601, RULE 13501; RCW 82.08.02561, RCW 82.12.02561: RETAIL SALES TAX - USE TAX - M&E - LOGGING - FELLER-BUNCHER. To qualify for the M&E exemption, a majority of the feller-buncher’s use must be in a manufacturing operation, not primarily to cut standing trees. Because the logger has not shown that a majority of the use of the feller-buncher was in a manufacturing operation, the logger’s feller-buncher does not qualify for the M&E exemption.