WAC 142 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.250	Tax on retailers.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.14.030	Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-142	Photographic equipment and supplies.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3005.2009	Intervening use
3005.r109	Intervening use. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.
442.12.142	FILMS USED TO PRODUCE PORTRAITS Revised 2/2/09 See ETA 3005.2009

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
21 WTD 258	RCW 82.08.020, RCW 82.04.250, RCW 82.04.270:WHOLESALE SALE -- RETAIL SALE - SALES OF PHOTOGRAPHIC EQUIPMENT.Sales to consumers by photographers or photofinishers of pictures, frames, cameras, films, and other articles are subject to the retail sales tax and retailing B&O tax. However, if such items are sold by the photographer or photofinisher to a buyer who purchases the items for resale and presents a valid resale certificate, the sales are subject to wholesaling B&O tax, and no retail sales tax is due on the sales.
21 WTD 258	RCW 82.08.020:RETAIL SALES TAX -- PURCHASES FOR RESALE -- PHOTOFINISHERS' AND PHOTOGRAPHERS' PURCHASES OF SUPPLIES AND EQUIPMENT.Photofinishers' and photographers' purchases of photographic paper and chemicals used in making prints are purchases for resale and are not subject to retail sales tax.However, photographers' and photofinishers' purchases of materials and equipment used in processing, whenever such materials do not become a component part of the final photograph or are not chemicals used in processing, are subject to the retail sales tax, unless an exemption applies.