Tax Research Index

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 Repealed 08/03/13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 Repealed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 Repealed January 30, 2005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 Repealed March 20, 1992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 Repealed February 5, 2005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.