Name | Description |
---|---|
WAC 174 | Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce |
WAC 174-01 | Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce |
WAC 175 | Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce |
WAC 176 | Commercial deep sea fishing-Commercial passenger fishing-Diesel fuel |
WAC 177 | Sales of motor vehicles, campers, and trailers to nonresident consumers |
WAC 178 | Use tax |
WAC 178-02 | Collection of use tax by county auditors and department of licensing - Measure of Tax |
WAC 178-03 | Use tax on promotional materials |
WAC 179 | Public utility tax |
WAC 179-01 | Public utility tax - Energy conservation and cogeneration deductions. Repealed 08/03/13 |
WAC 179-02 | Brokered natural gas - Use tax |
WAC 180 | Motor transportation, urban transportation |
WAC 181 | Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington |
WAC 182 | Warehouse businesses |
WAC 183 | Amusement, recreation, and physical fitness services |
WAC 184 | Tax on conveyances, general provisions. Repealed |
WAC 185 | Tax on tobacco products. |
WAC 186 | Tax on cigarettes |
WAC 186-01 | Wholesale and retail cigarette vendor licenses. Repealed January 30, 2005 |
WAC 187 | Coin operated vending machines, amusement devices and service machines |
WAC 188 | Prescription drugs. Repealed March 20, 1992 |
WAC 188-01 | Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen |
WAC 189 | Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts |
WAC 190 | Sales to and by the United States, its departments, institutions and instrumentalities-Sales to foreign governments |
WAC 191 | Federal reservations. Repealed February 5, 2005 |
WAC 192 | Indians-Indian country |
WAC 193 | Inbound and outbound interstate sales of tangible personal property |
WAC 193-01 | Multiple activities tax credits |
WAC 193-C | Imports and exports - Sales of goods from or to persons in foreign countries |
WAC 193-D | Transportation, communication, public utility activities, or other services in interstate or foreign commerce |
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.