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WAC 256

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(Industry Guides)
Document Reference Description Date of Issue Status
N/A

Nonprofit Organizations
Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.050

"Sale at retail," "retail sale."
82.04.4282

Deductions - Fees, dues, charges.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-256

Trade shows, conventions and seminars.Effective 3/5/90
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3182.2013

Trade Shows, Conventions, and Education Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges).
3182.2013

Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explained when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). The Department and stakeholders have reexamined the need for this ETA and agree that existing WAC 458-20-256 is sufficiently clear and the additional explanation contained in the ETA is not needed and has therefore cancelled ETA 3182.2013.

 Cancelled
Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Draft: Trade Shows, Conventions and Educational Seminars Offered by Nonprofit Trade or Professional Organizations
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
13 WTD 108

SERVICE B&O TAX -- LEASE VERSUS LICENSE TO USE REAL ESTATE -- TRADE SHOW SPACE. Under Rule 256, effective March 5, 1990, income from trade show space is subject to service B&O tax where the trade show is open to the public. Under Rule 118, for periods priorto March 5, 1990, income from trade show space is subject to service B&Otax where the space is provided for a short period and the taxpayer retains control over the space.
19 WTD 136

RETAIL SALES – WILDLIFE TOURS - DAY TRIPS FOR SIGHTSEEING PURPOSES VERSUS EDUCATIONAL ACTIVITIES.To determine whether the paramount purpose of a trip is educational or sightseeing, a variety of factors must be examined: Whether instruction is a substantial part of the trip; whether the sightseeing is incidental to the primary purpose of the trip; whether the trip is in essence a continuation or enhancement of an existing curriculum; whether credit or certification is given; whether established places of interest are visited; and the manner in which the trip is advertised and sold to the pub