WAC 202 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.080	"Gross income of the business."

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-202	Pool purchases.Effective 7/1/70

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
1 WTD 303	B&O TAX -- WHOLESALING -- POOL PURCHASE DEDUCTION -- JOINT PURCHASE AGREEMENT. Taxpayer held to meet the four conditions of Rule 202 to claim the deduction/exemption. Taxpayer and another in similar business made joint purchases with the taxpayer being invoiced by the vendor.The taxpayer,in turn, billed the other similar business for its proportionate share of the goods which it was committed to take as per agreement entered into prior to order being placed by taxpayer.
13 WTD 126	POOL PURCHASES - PURCHASERS IN INDEPENDENT BUSINESS ACTIVITIES - WHOLESALERS - RETAILERS. Rule 202 contemplates that a pool purchase will be made by two or more persons engaging in independent business activities at the same level; e.g., retailers.Rule 202 was not intended to allow a taxpayer which engages in business essentially as a wholesaler to avoid the wholesaling B & O tax.
6 WTD 19	B&O TAX -- DEDUCTION -- POOL PURCHASES. The requirements of Rule 202 must be met in order to gain the pool purchase deduction. There must be an agreement. There mustbe a joint purchase.The principal member must retain some of the goods for its own inventory.
8 WTD 115	PUBLIC UTILITY TAX -- POOL PURCHASES -- ELECTRICITY. To qualify as a pool purchase all requirements of Rule 202 must be met, two of which are that each party to the agreement needs to have agreed to accept a specific portion of the shipment, and paid no more than a proportionate amount for that share.