WAC 167

Tax Liability of Nursery Schools, Day Care and PreschoolsRepealed 6/30/2000 - This information is currently provided in WAC 458-20-167 (Educational institutions, school districts, student organizations, and private schools).

Child Care Tax Guide

School Districts Tax Guide

"Tuition Fee"

"Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."

Tax on Retailers

Tax on Selected Business Services, Financial Businesses, or Other Business or Service Activities.

Tax on providing day care.

Exemptions -- Sales of academic transcripts

Exemptions -- County, city, town, school district, or fire district activity.

Deductions -- Fees, dues, charges

Credit against tax due -- Maximum credit -- Table

Retail Sales Tax Imposed

Exemptions -- Sales of academic transcripts.

Exemptions -- Sales of food and food ingredients.

Exemptions -- Sales of food purchased with food stamps

Exemptions -- Tangible personal property and certain services donated to nonprofit organization or governmental entity.

Exemptions -- Use of dual-controlled motor vehicles by school for driver training

Exemptions -- Use of food and food ingredients

Exemptions -- Use of food purchased with food stamps.

Exemptions -- Use of academic transcripts

Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates

Educational institutions, school districts, student organizations, private schools.Effective 4/10/94.Updated 2/7/99.

Fund-raising Activities of Public Schools, Associated Student Body Groups, and Parent Teacher Associations. Revised 2/2/09 See ETA 3096.2009

Fund-raising activities of public schools, associated student body groups, and patent teacher associations

Fund-raising activities of public schools, associated student body groups, and patent teacher associations. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.

Retail Sales by Colleges and Universities

KENNEY, Member -- The state of Washington excludes from the reach of the business and occupation (B&O) tax tuition from fees received by general purpose elementary, secondary, and collegiate institutions.RCW 82.04.170. The issue in this case is whether a private elementary school (kindergarten through fourth grade), which is not accredited or approved by the Washington State Superintendent of Public Instruction (SPI), is eligible to exclude from the B&O tax amounts received as tuition when its students are accepted at grade level without examination by public schools.

B&O TAX - RETAIL SALES TAX - FUNDRAISING ACTIVITIES - SALES BY NONPROFITS FOR FUNDRAISING ACTIVITIES - SCHOOL DISTRICTS.Although parent-teacher associations, associated student bodies, and associated student body sponsored groups may qualify for the retail sales tax exemption for fund raising activities, school districts, which are political subdivisions, are not entitled to the exemption.

B&O TAX -- RETAIL SALES TAX -- BIBLE COLLEGE -- RENTAL OF FACILITIES -- CONFERENCES -- LODGING -- MEALS. Income from the rental of conference rooms, lodging and athletic facilities by Bible college is Service B&O taxable.Cafeteria food sales are subject to Retailing B&O and sales tax when made to non-students.

B&O TAX -- SERVICE -- SCHOOL DISTRICTS -- TAX EXEMPT ACTIVITY -- ACTIVITIES OF TAXPAYER FOR MANAGING FOOD SERVICE.Amounts received by a taxpayer from a school district which represent the labor costs of the taxpayer are subject to B&O tax under the service and other category.The taxpayer may not "piggy-back" itself on to the school district's exemption -- such exemption belongs to the school and not to entities contracting with it. F.I.D.