WAC 187

Factoring Out Tax From Food Vending Machines Repealed 6/30/2000 - This information is currently provided in WAC 458-20-243 (Food products).

"Sale at retail," "retail sale."

Tax on Retailers

Tax on international investment management services or other business or service activities.

Tax imposed -- Retail sales -- Retail car rental.

Vending Machines and other sales

Sales and use taxes authorized -- Additional taxes authorized -- Maximum rates.

Coin operated vending machines, amusement devices and services machines.

COIN-OPERATED SKI WAXING AND BOWLING BALL POLISHING MACHINES. This ETA, while addressing specific examples not discussed in the WAC 458-20-187 (Coin operated vending machines, amusement devices and service machines), does not provide any additional information that is not already included in the rule. - Cancelled effective December 29, 2006 This document explains that charges for the use of coin-operated machines that wax skis or polish bowling balls are subject to retail sales tax because these activities clean or improve tangible personal property. There is no need for this document.

LITTLE LEAGUE BASEBALL CONCESSION SALE. The reporting instructions in this document are incorrect because they do not recognize the provisions of RCW 82.04.3651 and 82.08.02573 (chapter 336, Laws of 1998). Cancelled by ETA 2003 -0 6/30/99.

Sales Tax Repealed on Bottled Water, Candy and Gum, as of December 2, 2010

Candy and Chewing Gum Subject to Sales Tax

B&O Credit for Candy Manufacturers Repealed

BUSINESS AND OCCUPATION TAX -- MEASURE OF TAX -- GROSS INCOME OF THE BUSINESS -- AMUSEMENT DEVICES -- NONDEDUCTIBLE BUSINESS EXPENSE. No deduction is allowed for amounts paid by the owner of an amusement device to the person upon whose premises the device is operated.

VENDING MACHINES -- FOOD PRODUCTS -- STATUTES, CONSTRUCTION OF -- LEGISLATIVE INTENT. Where the language of a statute is clear, the words used in the statute are to be considered the final expression of the legislature's intent and the Department will not presume that 1981 law waiving the requirement to separately state the retail sales tax from the selling price in the case of food products sold through vending was intended by the legislature to apply to all sales through vending machines.

VENDING MACHINES -- STATUTES, CONSTRUCTION OF -- RETROSPECTIVE EFFECT -- LEGISLATIVE HISTORY -- LEGISLATIVE INTENT -- EMERGENCY CLAUSE. Inclusion of an emergency clause is clear evidence of legislative intent that amendment relieving vending machine operators of the requirement to separately state the retail sales tax from the selling price was intended to apply prospectively only.

VENDING MACHINES -- SALES TAX. Sales of food items through vending machines are subject to sales tax.Use tax is not due on purchases for vending machines where taxpayer shows that sales tax has been paid at the time of purchase or collected at the time of sale and remitted to the Department.

SERVICE B&O TAX -- AMUSEMENT DEVICE -- COIN-OPERATED DART MACHINE. A coin-operated dart machine meets Rule 187's definition of an "amusement device".The machine, which visually gives the viewer/player the rules of the game and keeps score, is independent of the throwing of the darts.The gross receipts from the machine are therefore subject to Service B&O tax.

SERVICE B&O TAX -- RETAILING B&O TAX -- AMUSEMENT DEVICE -- MERCHANDISING GAME -- COIN-OPERATED CRANE GAME MACHINE. A coin-operated crane game machine meets Rule 187's definition of an "amusement device", rather than being similar to Rule 131's merchandising game of a punchboard that offers prizes of merchandise.The crane game is coin operated and is a game of chance, skill, and amusement with no assurance that a prize will be won.The receipts from the crane game are subject to the Service B&O tax.The punchboard is specifically designated by Rule 131 to be a merchandising game.

RETAILING B&O TAX -- RETAIL SALES TAX -- COIN-OPERATED POOL TABLE. The gross receipts from a coin-operated pool table (and other pool tables) are subject to the Retailing B& O tax and retail sales tax.

RETAIL SALES TAX-- WASHING MACHINES IN APARTMENT COMPLEXES. Operator of washers and dryers placed in apartment complexes owned by another person must report revenues it collects from the machines under the retailing B&O tax category and remit sales taxes thereon, pursuant to a 1993 statutory amendment.Taxpayer failed to show it was not the "operator" for purposes of determining who was to collect and remit sales tax on the machine revenues.

RULE 187 -- BUSINESS AND OCCUPATION TAX -- MEASURE OF TAX -- GROSS INCOME OF THE BUSINESS -- AMUSEMENT DEVICES -- NONDEDUCTIBLE BUSINESS EXPENSE. No deduction is allowed for amounts paid by the owner of an amusement device to the person upon whose premises the device is operated.