WAC 139

Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.240

Tax on manufacturers.

82.04.250

Tax on retailers.

82.04.270

Tax on wholesalers, distributors.

82.04.290

Tax on selected business services, financial businesses, or other business or service activities.

82.08.020

Tax imposed--Retail sales--Retail car rental.

82.08.02565

Exemptions--Sales of manufacturing and research and development machinery and equipment--Labor and services for installation--Exemption certificate--Rules.

82.12.02565

Exemptions--Use of manufacturing and research and development machinery and equipment--Exemption certificate prescribed by department--Annual summary.

Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-139

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.

458-20-139

Trade shops - Printing plate makers, typesetters and trade binderies.Effective 7/1/70

Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
125.08.140

SALE OF PHOTOGRAPHS TO SCHOOL CHILDREN Revised 2/2/09 See ETA 3017.2009

3017.2009

Sale of photographs to school children

397.04.140

PHOTOFINISHING FOR OUT-OF-STATE CUSTOMERS -This document explains that photofinishing is a manufacturing activity subject to the manufacturing or processing for hire B&O tax. WAC 458-20-140 (Photofinishers and photographers) currently provides this information. The ETA is also not entirely accurate as it excludes information on how manufacturers report multiple activities and claim a multiple activities tax credit (MATC). Cancelled by ETA 2003 -4s 09/14/01

Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
19 WTD 289

MANUFACTURING EQUIPMENT AND MACHINERY EXEMPTION - PRINTING.Blank printing plates, purchased for use in an intermediate step in the printing process, are exempt from retail sales/use tax as machinery and equipment used directly in a manufacturing if they meet the one-year useful life requirement.Blank printing plates purchased for a one-time use are not exempt.Other supplies including film, tape, and developer, are not exempt from retail sales/use tax as machinery and equipment.