Tax Research Index

Name Description
WAC 148

Barber and beauty shops

WAC 149

Jewelry repair shops. Repealed February 7, 1994

WAC 150

Optometrists, ophthalmologists, and opticians

WAC 151

Dentists and other health care providers, dental laboratories, and dental technicians

WAC 152

Shoe repairmen and shoe shiners. Repealed November 10, 1992

WAC 153

Funeral establishments

WAC 154

Cemeteries, crematories, columbaria

WAC 155

Information and Computer Services Repealed 02/25/13

WAC 155-01

Computer hardware, computer software, information service, and computer services

WAC 155-02

Taxation of Computer Software

WAC 155-03

Digital Products

WAC 156

Abstract, title insurance and escrow businesses

WAC 157

Producers of poultry and hatching eggs. Repealed March 25, 1999

WAC 158

Florists and nurserymen

WAC 159

Consignees, bailees, factors, agents and auctioneers

WAC 160

Agricultural commission agents

WAC 161

Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. Repealed October 25, 2000

WAC 162

Stockbrokers and security houses

WAC 163

Insurance companies

WAC 164

Insurance agents, brokers and solicitors

WAC 165

Laundry, dry cleaning, linen and uniform supply, and self-service and coin operated laundry services

WAC 166

Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses

WAC 167

Educational institutions, school districts, student organizations, and private schools

WAC 168

Hospitals, nursing homes, boarding homes, adult family homes, and similar health care facilities

WAC 169

Nonprofit Organizations

WAC 170

Constructing and repairing of new or existing buildings or other structures upon real property

WAC 170-01

Government contracting - Construction, installations, or improvements to government real property

WAC 171

Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation

WAC 172

Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services

WAC 173

Installing, cleaning, repairing or otherwise altering or improving personal property of consumers


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.