WAC 141

"Sale at retail," "retail sale."

"Gross proceeds of sales."

Tax on wholesalers.

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, consumer as defined in RCW 82.04.190(6)--Cold storage warehouse defined--Storage warehouse defined--Periodical or magazine defined.

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

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

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

Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Litter Tax

Duplicating activities and mailing bureaus.

Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients

Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income

New "Economic Nexus" in Washington State May Impact "Foreign Corporations"

B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)

Sales Tax Sourcing for Direct Mail Sellers

Direct Mail - Tax Deduction and Exemptions

New Apportionment Method

SALES TAX -- USE TAX -- B&O TAX -- INFORMATION SERVICES -- COMPUTERS -- MAILING LISTS. The computer retrieval and transfer to a mailing bureau of name and address information on magnetic tape for the purpose of printing mailing lists is not a sale or tangible personal property subject to the retail sales tax or use tax. It is an information service, exempt from such taxes.

RETAIL SALES TAX -- B&O TAX -- DEDUCTIONS -- POSTAGE -- FREIGHT AND DELIVERY COSTS -- MAILING BUREAUS.Postage costs, but not freight and delivery costs, incurred by mailing bureau that are charged to its customers are deductible from the measure of the B&O tax and retail sales tax.

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.

B&O TAX - RETAIL SALES TAX - MAILING SERVICES.Mailing services, meaning the mailing of packages for customers, are not retail sales.

RETAIL SALES TAX - IMPRINT ENVELOPES - BAR CODING SERVICE.The definition of "retail sale" includes the imprinting of tangible personal property.Envelopes are tangible personal property.The printing of bar codes on envelopes is a retail activity.

RULE 141; RCW 82.08.807, RCW 82.04.4272: RETAILING B&O TAX – RETAIL SALES TAX – EXEMPTION – DELIVERY CHARGE – DIRECT MAIL. Separately stated postage charges for delivery of direct mail are exempt from retail sales tax under RCW 82.08.807, and may be deducted from the measure of B&O tax under RCW 82.04.4272.

B&O TAX -- NEWSPAPER ADVERTISING -- MAIL DISTRIBUTION OF. Distribution of direct mail advertising wrapped in qualified community newspaper does not qualify for the Printing and Publishing B&O classification.

RETAIL SALES TAX -- B&O TAX -- MAILING BUREAU. Taxpayer who mails advertising but otherwise does not conform to the Rule 141 description of a mailing bureau is not making retail sales. This activity is B&O taxable under the Service category.