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WAC 147

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.250

Tax on retailers.
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.
82.14.030

Sales and use taxes authorized--Additional taxes authorized--Maximum rates.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-147

Public stenographers - Repealed - November 10, 1992. Person previously referring to WAC 458-20-147 should in the future refer to WAC 458-20-138, WAC 458-20-224, and ETA 432.
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
432.04.147

SALES TAX: STENO SERVICES AS RETAIL SALES Cancelled 1/29/09 This ETA explains that where a business employed stenographers who performed mechanical services related to the production of manuals to be sold to customers, the charges associated with the stenographers' activities are included in the measure of tax for the sale of the manuals. It also explains that when these stenographers separately perform general secretarial duties, the charges to customers are subject to service and other activities B&O tax.