WAC 259 | Washington Department of Revenue

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
84.33.073(1)	Definition - small harvester

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
N/A	Repealed.Replaced by WAC 458-20-13501.
458-20-259	Small timber harvesters-Business and occupation tax exemption.Effective 9/3/90

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
541.04.45.33. 135/259	TAX LIABILITIES ON FOREST LANDOWNERS AND HARVESTERS: SALE OF STANDING TIMBER VS. SALE OF LOGS -This document explains tax-reporting responsibilities associated with two different types of timber sales. This document is no longer needed because the information was incorporated into WAC 458-20-13501. Cancelled by ETA 2003 -3s 07/16/01

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
21 WTD 136	EXTRACTING B&O TAX – INTEREST – SMALL HARVESTER – STATUTE OF LIMITATIONS.The Department’s assessment of B&O tax and interest in 2001 is not time-barred against a small harvester of timber whose gross proceeds exceeded $100,000 in 1997 for a harvest that occurred that year.Furthermore, the Department’s records show the Department informed the taxpayer in 1997 of his B&O tax liability.