Important!

Feb 14: Due to inclement weather, the Vancouver office is closed.

  1. Home
  2. Laws & Rules

WAC 248

Return to the full Tax Research Index
Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.062

"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-248

Sales of precious metal bullion and monetized bullion.
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
19 WTD 799

B&O TAX – SALES TAX – SILVER CERTIFICATES – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062. Silver certificates are neither precious metal nor monetized bullion.
33 WTD 14

RCW 82.04.050(1)(a), RCW 82.08.020: B&O TAX - RETAIL SALES TAX – COLLECTABLE CURRENCY. Sales of collectable currency are sales of tangible personal property subject to retail sales tax and retailing B&O tax.
33 WTD 486

RULE 248: B&O TAX – SALES TAX – MONETIZED BULLION – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062.