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WAC 219

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Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-219

Patronage dividends of cooperative associations, not deductible.Effective 4/1/89. Repealed November 10, 1992.Persons previously referring to WAC 458-20-219 should in the future refer to the Department of Revenue's ETA 300 and 323.
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
7 WTD 333

THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 93-269ER, 14 WTD 153 (1995).
7 WTD 333

B&O TAXES -- SERVICE TAX -- PATRONAGE DIVIDENDS -- FINANCIAL BUSINESS. Patronage dividends received from a co-operative buying association are deemed to be income derived from investments. Where the taxpayer's activity that generated the dividends did not constitute a financial business, the taxpayer was entitled to a statutory deduction from B&O taxes under RCW 82.04.4281.