Tax Research Index

Name Description
WAC 239

Sales to nonresidents of farm machinery or implements, and related services

WAC 238

Sales of watercraft to nonresidents

WAC 237

Retail sales tax collection schedules. Repealed November 26, 2000

WAC 231

Tax on internal distributions. Repealed effective July 1, 1998. Permanently May 15, 2003

WAC 230

Statutory limitations on assessments

WAC 232

Sales of intoxicating liquor. Repealed November 23, 1996

WAC 233

Tax liability of medical and hospital service bureaus and associations

WAC 236

Baseball clubs and other sport organizations

WAC 235

Effect of rate changes on prior contracts and sales agreements

WAC 234

Business tax on flour millers, manufacturers of soybean or sunflower oil. Repealed October 25, 2000

WAC 252

Hazardous substance tax and petroleum product tax

WAC 251

Sewerage collection and other related activities

WAC 250

Solid waste collection tax

WAC 253

Mobile homes and mobile home park fee. Repealed December 18, 1997

WAC 254


WAC 255

Carbonated beverage syrup tax

WAC 279

Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles

WAC 280-02

Disguised income arrangements described in RCW 82.32.655 (3) (b)

WAC 280-01

Construction joint ventures and similar arrangements described in RCW 82.32.655 (3) (a)

WAC 280

General Rule: Tax Avoidance

WAC 280-03

Sales and use tax avoidance arrangements described in RCW 82.32.655 (3) ( c )

WAC 281
WAC 273

Renewable energy system cost recovery

WAC 271

Tax incentives to reduce agricultural burning. Effective until October 28, 2005

WAC 274

Staffing Services

WAC 272

Tire fee - Core deposits or credits

WAC 277-01
WAC 278

Returned goods, defective goods-Motor vehicle lemon law

WAC 277-02

Taxpayer relief - Sourcing Compliance –One thousand dollar credit and certified service provider compensation for small businesses

WAC 270

Telephone program excise tax rates


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.