WAC 161 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.250	Tax on retailers.
82.04.260	Tax on buyers, wholesalers, manufacturers, and processors of various foods and byproducts--Research and development organizations--Nuclear fuel assemblies--Travel agents--Certain international activities--
82.04.261	Stevedoring and associated activities--Low-level waste disposers--Insurance agents, brokers, and solicitors-- Hospitals.
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
458-20-161	Repealed - special rate repealed in 98 and replaced with exemption, income list.Use RCW 82.04.332
458-20-161	Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
381.04.161	WHOLESALE SALES OF RYE AND MILO -This information is out of date.Subsequent legislation added rye to the list of products identified in the statute being discussed.Later legislation replaced the lower B&O tax rate described in this document with an exemption.The document provides an incorrect statutory citation and incorrect tax rates. Cancelled by ETA 2003-3s 02/15/2001

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
13 WTD 236	B&O TAX -- GRAIN -- SCREENINGS.Absent any further processing of grain screenings to enhance digestibility, storage, or handling -- such as rolling, cracking, grinding, or pelletizing -- screenings of grain listed in RCW 82.04.260(1) will qualify for the special rate as well as the grain which has been screened.The exception to this rule will be when the screenings consist of grains which do not receive the RCW 82.04.260(1) special rate, such as buckwheat screenings which have been removed from another grain provided for by RCW 82.04.260(1).