Tax Research | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.12.020	Use tax imposed.
82.12.040	Retailers to collect tax-Penalty
82.32.030	Registration certificates-Threshold levels.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-221	Collection of use tax by retailers and selling agents.Effective 4/1/89

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3046.2009	Tax liability of charter boat owners and charter agencies - reporting instructions
325.08.159.221	TAX LIABILITY OF CHARTER BOAT OWNERS AND CHARTER AGENCIES--REPORTING INSTRUCTIONS Revised 2/2/09 See ETA 3046.2009

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
10 WTD 55	USE TAX -- INTERSTATE SALES OF GOODS TO PERSONS IN WASHINGTON -- TELEPHONE SOLICITATION. Telephone solicitation by out-of-state seller requires collection of use taxes from Washington customers when seller is registered with the Department of Revenue.
2 WTD 151	BURDEN OF PROOF. Receipt showing payment of use tax to seller need not be in any particular form but must at a minimum show the identity of the property, date of sale, selling price, and amount of use tax collected and remitted by seller.
2 WTD 7	BURDEN OF PROOF. Receipt showing payment of use tax to seller need not be in any particular form but must at a minimum show the identity of the property, date of sale, selling price, and amount of use tax collected and remitted by seller.
22 WTD 84	USE TAX – COLLECTION OF -- BOAT SALES -- BROKERS.Rule 221 and RCW 82.12.040 require that a person that receives compensation for acting as an independent selling agent for unregistered principals making sales of tangible personal property are required to collect and remit use tax on those sales.
23 WTD 299	USE TAX –REGISTERED BUSINESS – TRANSFER OF POSSESSION OF TANGIBLE PERSONAL PROPERTY.Registered businesses engaged in business in Washington are required to collect use tax from persons in this state to whom they transfer possession of tangible personal property and from whom they have not collected sales tax.Accordingly, Washington businesses are liable for use tax on shoes they purchase from an unregistered out-of-state vendor for their employees, which the employees pay for through paycheck deductions.