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Tax Research Index
| Name | Description |
|---|---|
| WAC 100 | Appeals |
| WAC 100-01 | Adjudicative proceedings |
| WAC 100-02 | Adjudicative proceedings |
| WAC 100-03 | Brief adjudicative proceedings for matters related to suspension, non-renewal, and non-issuance of licenses to sell spirits |
| WAC 100-04 | Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued |
| WAC 101 | Tax registration and tax reporting |
| WAC 101-01 | Business licensing service - Total fee payable - Handling of fees |
| WAC 102 | Resellers permits |
| WAC 102-01 | Resale certificates |
| WAC 102-02 | Resale certificates |
| WAC 102-A | Resale certificates |
| WAC 103 | Time and place of sale |
| WAC 104 | Small business tax relief based on income of business |
| WAC 105 | Employees distinguished from persons engaging in business |
| WAC 106 | Casual or isolated sales - Business reorganizations |
| WAC 107 | Requirement to separately state sales tax - Advertised prices including sales tax |
| WAC 108 | Selling-price-Credit card service fees, foreign currency, discounts, patronage dividends |
| WAC 109 | Finance charges, carrying charges, interest, penalties |
| WAC 110 | Delivery charges |
| WAC 111 | Advances and reimbursements |
| WAC 112 | Value of products |
| WAC 113 | Ingredients or components, chemicals used in processing new articles for sale |
| WAC 114 | Bona fide initiation fees, dues contributions, donations, tuition fees and endowment funds. Repealed November 1, 1995 |
| WAC 115 | Sales of packing materials and containers |
| WAC 116 | Sales and/or use of labels, name plates, tags, premiums, and advertising material |
| WAC 117 | Sales and/or use of dunnage |
| WAC 118 | Sale or rental of real estate, license to use real estate |
| WAC 119 | Sales of meals |
| WAC 120 | Sales of ice |
| WAC 121 | Sales of heat or steam-Including production by cogeneration |
Disclaimer
The Research Index system should not be construed in any way as giving business, legal, or other advice. The information provided in this index system, such as references to RCWs, WACs, determinations, excise tax advisories, and special notices is updated periodically. Portions of such information may not be current. The Department of Revenue reserves the right to revise and update this index at any time without notice.
If you have a tax-related question specific to your business, you may contact the Department of Revenue for a response. Your request must identify the taxpayer and include all pertinent facts surrounding the issue. This type of tax ruling is binding on both the taxpayer and the Department of Revenue. Your question and our response are considered confidential tax information and will not be provided to other taxpayers without your written consent.
