Tax Research Index

Name Description
WAC 122

Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. Repealed September 25, 2003

WAC 123

Public and lending libraries. Repealed November 10, 1992

WAC 124

Restaurants, cocktail bars, taverns and similar businesses

WAC 124-01

Special stadium sales and use tax

WAC 125

Miscellaneous sales for farm use. Repealed March 10, 1994

WAC 126

Sales of motor vehicle fuel, special fuels, and nonpollutant fuel

WAC 127

Sales of newspapers, magazines and periodicals

WAC 128

Real estate brokers and salesmen

WAC 129

Gasoline service stations

WAC 130

Sales of real property, standing timber, minerals, natural resources. Repealed November 26, 2000

WAC 131

Gambling activities

WAC 132

Automobile dealers/demonstrator and executive vehicles

WAC 133

Frozen food lockers

WAC 134

Commercial or industrial use

WAC 135

Extracting natural products

WAC 135-01

Timber harvest operations

WAC 136

Manufacturing, processing for hire, fabricating

WAC 136-01

Manufacturers and processors for hire - Sales and use tax exemption for machinery and equipment

WAC 137

Articles manufactured and installed. Repealed December 18, 1997

WAC 138

Personal services rendered to others

WAC 139

Trade shops - Printing plate makers, typesetters, and trade binderies

WAC 140

Photofinishers and photographers

WAC 141

Duplicating activities and mailing bureaus

WAC 142

Photographic equipment and supplies

WAC 143

Publishers of newspapers, magazines, periodicals

WAC 144

Printing industry

WAC 145

Local sales and use tax

WAC 146

National and state banks, mutual savings banks, savings and loan associations and other financial institutions

WAC 146-01

Financial institutions-Income apportionment

WAC 147

Public stenographers. Repealed November 10, 1992


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.