Tax Research Index

Name Description
WAC 194

Doing business inside and outside the state

WAC 194-01

Minimum nexus thresholds for apportionable activities

WAC 194-02

Single factor receipts apportionment-Generally

WAC 194-03

Apportionable Royalty Receipts Attribution

WAC 194-04

Financial institutions-Income apportionment

WAC 194-05

CPI-U Adjustments to Minimum Nexus Thresholds for Apportionable Activities Repealed 01/22/15. Replaced with ETA 3195.2015

WAC 195

Taxes, deductibility

WAC 196

Bad Debts

WAC 197

When tax liability arises

WAC 198

Installment sales, method of reporting

WAC 199

Accounting methods

WAC 200

Leased departments

WAC 201

Interdepartmental charges

WAC 202

Pool purchases

WAC 203

Corporations, Massachusetts trusts

WAC 204

Outdoor advertising and advertising display services

WAC 205

Sales of utility services by building companies

WAC 206

Use tax, fuel oil, oil products, other extracted products. Repealed March 25, 1999

WAC 207

Legal, arbitration, and mediation services

WAC 208

Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales

WAC 209

Farming for hire and horticultural services performed for farmers

WAC 210

Sales of tangible personal property for farming - Sales of agricultural products by farmers

WAC 211

Leases or rentals of tangible personal property, bailments

WAC 212

Insurance adjusters - Repealed effective 06/03/12

WAC 213

Oil company bulk station agents. Repealed November 26, 2000

WAC 214

Cooperative marketing associations and independent dealers

WAC 215

Auditing out-of-state businesses. Repealed November 10, 1992

WAC 216

Successors, quitting business

WAC 217

Lien for taxes

WAC 217-01

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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.