WAC 160 | Washington Department of Revenue

(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Agriculture
N/A	Agricultural Tax Guide

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
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.
82.04.330	Exemptions--Farmers--Agriculture
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
458-20-160	Agricultural commision agents. Effective 7/1/70

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
18 WTD 295	B&O TAX - FRUIT SALES - DEALER - BROKER - COMMISSION MERCHANT. The Washington receipts of a fruit wholesaler licensed as a dealer under the Commission Merchants' Law, who does not have any agreement establishing a principal-agent relationship, will be taxed under the wholesaling B&O tax classification
20 WTD 84	WHOLESALING B&O TAX -- SALES OF SPRAY TO FARMERS -- FARMER DEFINED.
6 WTD 409	B&O TAX -- DOING BUSINESS -- PRESUMPTION -- AGRICULTURAL COMMISSION AGENTS. Persons conducting business as agents or on a consignment basis are presumed to be conducting business as sellers of tangible personal property unless they clearly segregate commission sales in their books and records.Where no such records evidencing segregation are produced, taxpayer is taxable under the wholesaling or retailing B&O classification.