Tax Research Index

Name Description
WAC 218

Advertising agencies

WAC 219

Patronage dividends of cooperative associations, not deductible. Repealed November 10, 1992

WAC 220

Painting, paper hanging, and sign painting. Repealed November 10, 1992

WAC 221

Collection of use tax by retailers and selling agents

WAC 222


WAC 223

Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee

WAC 224

Service and other business activities

WAC 225

Pattern makers. Repealed March 25, 1999

WAC 226

Landscape and horticultural services

WAC 227

Subscriber television services

WAC 228

Returns, payments, penalties, extensions, interest, stay of collection

WAC 228-01

Tax reporting frequency - Forms

WAC 228-02

Electronic funds transfer

WAC 229


WAC 240

Manufacturer's new employee tax credits - Applications filed after June 30, 2010

WAC 240-01
WAC 240-01A

Sales and use tax deferral - Manufacturing and research/development activities in rural counties - Applications filed prior to April 1, 2004

WAC 240A

Sales and use tax deferral - Manufacturing and research/development activities in rural counties - Applications filed prior to July 1, 2010

WAC 240-03

Tax incentives for high technology businesses

WAC 240-02

Sales and use tax deferral-New manufacturing and research/development facilities.- Repealed effective 12/11/10

WAC 241

Radio and television broadcasting

WAC 242A

Pollution control exemption and/or credits for single purpose facilities…

WAC 249

Artistic or cultural organizations

WAC 244

Food and food ingredients

WAC 243

Litter tax

WAC 242B

Pollution control exemption and/or credits for dual purpose facilities…

wac 245

Telephone business, telephone service

WAC 246

Sales to or through a direct seller's representative

WAC 248

Sales of precious metal bullion and monetized bullion

WAC 247

Trade-ins, selling price, sellers' tax measures


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.