Tax Research | Washington Department of Revenue

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(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Guide for Vessel Brokers & Dealers/Vessel Dealer Manual (DOL)

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.250	Tax on Retailers
82.04.290	Tax on international investment management services or other business or service activities.
82.08.020	Tax imposed -- Retail sales -- Retail car rental.
82.12.020	Use Tax imposed.
82.14.030	Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates
82.16.020	Public utility tax imposed--Additional tax imposed--Deposit of Moneys.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-181	Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
502.40.181	SUITABLE RECORDS - TIMBER HARVESTERS - This document explains that timber harvesters are required to record and preserve scaling slips that include grading details as described by the Puget Sound Log Scaling and Grading Bureau to fulfill their record-keeping requirements under RCW 82.32.070 as explained in WAC 458-40-181. This information is out of date and no longer needed. WAC 458-40-181 no longer exists, and the latest revision of chapter 458-40 WAC, effective January 1, 2001, sufficiently addresses this issue. Cancelled by ETA 2003-3s 02/15/2001

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Brokered Sales of Vessels – Determining the Place of Sale
N/A	Vessel Deconstruction – Sales & Use Tax Exemption

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
12 WTD 139	B&O TAX -- BOAT -- CHARTER OF -- DIVERS -- TRANSPORTATION OF. The transportation of divers via a charterer-operated boat to a diving site at which the activities of the divers are controlled by a third-party diving school or group is not a retail sale.
22 WTD 244	USE TAX – WATERCRAFT – INTEREST OR FOREIGN COMMERCE – PRIMARY USE.When a vessel is used in Washington for extended periods of time for live aboard and other non-exempt purposes, it does not qualify for the use tax exemption for vessels used “primarily” to transport persons or property for hire in interstate or foreign commerce.