Search

Chapter 458-20 WAC

Last Update: 2/3/15

EXCISE TAX RULES

WAC Sections

Appeals.
Adjudicative proceedingsBrief adjudicative proceedingsCertificate of registration (tax registration endorsement) revocation.
Adjudicative proceedingsFormal adjudicative proceedings—Log export enforcement actions pursuant to chapter 240-15 WACOrders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120Converted brief adjudicative proceedings.
Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits.
Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities.
Tax registration and tax reporting.
Reseller permits.
Application process and eligibility requirements for reseller permits.
Brief adjudicative proceedings for matters related to reseller permits.
Resale certificates.
Time and place of sale.
Small business tax relief based on income of business.
Employees distinguished from persons engaging in business.
Casual or isolated salesBusiness reorganizations.
Requirement to separately state sales taxAdvertised prices including sales tax.
Returned goods, allowances, cash discounts.
Finance charges, carrying charges, interest, penalties.
Delivery charges.
Advances and reimbursements.
Value of products.
Ingredients or components, chemicals used in processing new articles for sale.
Sales of packing materials and containers.
Sales and/or use of labels, name plates, tags, premiums, and advertising material.
Sales and/or use of dunnage.
Sale or rental of real estate, license to use real estate.
Sales by caterers and food service contractors.
Sales of ice.
Sales of heat or steamIncluding production by cogeneration.
Restaurants, cocktail bars, taverns and similar businesses.
Special stadium sales and use tax.
Sales of motor vehicle fuel, special fuel, and nonpolluting fuel.
Sales of newspapers, magazines and periodicals.
Real estate brokers and salesmen.
Gasoline service stations.
Gambling activities.
Automobile dealers/demonstrator and executive vehicles.
Frozen food lockers.
Commercial or industrial use.
Extracting natural products.
Timber harvest operations.
Manufacturing, processing for hire, fabricating.
Manufacturers and processors for hireSales and use tax exemption for machinery and equipment.
Personal services rendered to others.
Trade shopsPrinting plate makers, typesetters, and trade binderies.
Photofinishers and photographers.
Duplicating activities and mailing bureaus.
Photographic equipment and supplies.
Printers and publishers of newspapers, magazines, and periodicals.
Printing industry.
Local sales and use tax.
National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
Financial institutionsIncome apportionment.
Barber and beauty shops.
Optometrists, ophthalmologists, and opticians.
Dentists and other health care providers, dental laboratories, and dental technicians.
Funeral directors.
Cemeteries, crematories, columbaria.
Taxation of computer systems and hardware.
Taxation of computer software.
Digital products.
Abstract, title insurance and escrow businesses.
Florists and nurserymen.
Consignees, bailees, factors, agents and auctioneers.
Agricultural commission agents.
Stockbrokers and security houses.
Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool.
Insurance producers, adjustersTitle insurance agentsSurplus line brokers.
Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc.
Educational institutions, school districts, student organizations, and private schools.
Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities.
Nonprofit organizations.
Constructing and repairing of new or existing buildings or other structures upon real property.
Government contractingConstruction, installations, or improvements to government real property.
Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic.
Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.
Commercial deep sea fishingCommercial passenger fishingDiesel fuel.
Sales of motor vehicles, campers, and trailers to nonresident consumers.
Use tax and the use of tangible personal property.
Collection of use tax by county auditors and department of licensingMeasure of tax.
Use tax on promotional material.
Public utility tax.
Brokered natural gasUse tax.
Motor carriers.
Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
Warehouse businesses.
Amusement, recreation, and physical fitness services.
Tax on tobacco products.
Tax on cigarettes.
Coin operated vending machines, amusement devices and service machines.
Medical substances, devices, and supplies for humansDrugs prescribed for human useMedically prescribed oxygenProsthetic devicesMobility enhancing equipmentDurable medical equipment.
Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
Sales to and by the United StatesDoing business on federal reservationsSales to foreign governments.
IndiansIndian country.
Inbound and outbound interstate sales of tangible personal property.
Multiple activities tax credits.
Imports and exportsSales of goods from or to persons in foreign countries.
Transportation, communication, public utility activities, or other services in interstate or foreign commerce.
Doing business inside and outside the state.
Minimum nexus thresholds for apportionable activities.
Single factor receipts apportionmentGenerally.
Apportionable royalty receipts attribution.
Financial institutionsIncome apportionment.
Taxes, deductibility.
Bad debts.
When tax liability arises.
Installment sales, method of reporting.
Accounting methods.
Leased departments.
Interdepartmental charges.
Pool purchases.
Corporations, Massachusetts trusts.
Outdoor advertising and advertising display services.
Sales of utility services by building companies.
Legal, arbitration, and mediation services.
Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.
Farming for hire and horticultural services performed for farmers.
Sales of tangible personal property for farmingSales of agricultural products by farmers.
Leases or rentals of tangible personal property, bailments.
Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.
Successors, quitting business.
Lien for taxes.
Enhanced collection tools.
Advertising agencies.
Collection of use tax by retailers and selling agents.
Veterinarians.
Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.
Service and other business activities.
Landscape and horticultural services.
Subscriber television services.
Returns, payments, penalties, extensions, interest, stay of collection.
Tax reporting frequency.
Electronic filing and payment.
Refunds.
Statutory limitations on assessments.
Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
Effect of rate changes on prior contracts and sales agreements.
Baseball clubs and other sport organizations.
Sales of watercraft to nonresidentsUse of watercraft in Washington by nonresidents.
Sales to nonresidents of farm machinery or implements, and related services.
Manufacturer's new employee tax creditsApplications filed after June 30, 2010.
Sales and use tax deferralManufacturing and research/development activities in high unemployment countiesApplications filed after June 30, 2010.
Sales and use tax deferralManufacturing and research/development activities in rural countiesApplications filed prior to July 1, 2010.
Tax incentives for high technology businesses.
Manufacturer's new employee tax creditsApplications filed prior to July 1, 2010.
Radio and television broadcasting.
Pollution control exemption and/or credits for single purpose facilities added to existing production plants to meet pollution control requirements and which are separately identifiable equipment principally for pollution control.
Pollution control exemption and/or credits for dual purpose facilities which are constructed to meet pollution control requirements and which achieve pollution control in the process of production of the plant's products.
Litter tax.
Food and food ingredients.
Taxation of competitive telephone service, telecommunications service, and ancillary service.
Sales to or through a direct seller's representative.
Trade-ins, selling price, sellers' tax measures.
Sales of precious metal bullion and monetized bullion.
Artistic or cultural organizations.
Solid waste collection tax.
Sewerage collection and other related activities.
Hazardous substance tax and petroleum product tax.
Recordkeeping.
Carbonated beverage syrup tax.
Trade shows, conventions and seminars.
Warranties and maintenance agreements.
Travel agents and tour operators.
Oil spill response and administration tax.
Commute trip reduction incentives.
Retail sales and use tax exemptions for agricultural employee housing.
Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources.
National Uniform Tobacco Settlement.
Annual reports for certain tax adjustments.
Annual surveys for certain tax adjustments.
Telephone program excise tax rates.
Tire feeCore deposits or credits.
Renewable energy system cost recovery.
Staffing services.
Certified service providersCompensation.
Model 2 volunteer sellersCompensation.
Taxpayer relief—Sourcing complianceOne thousand dollar credit and certified service provider compensation for small businesses.
Clean alternative fuel vehicles and high gas mileage vehicles.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
458-20-10101
Business licensing serviceTotal fee payableHandling of fees. [Statutory Authority: 2013 c 4, 2011 c 298, RCW 19.02.030 and 19.02.075. WSR 13-17-048, § 458-20-10101, filed 8/13/13, effective 10/1/13. Statutory Authority: 2011 c 298 and RCW 19.02.075. WSR 12-04-060, amended and recodified as § 458-20-10101, filed 1/30/12, effective 3/1/12. Statutory Authority: RCW 19.02.030(3). WSR 10-13-039, § 308-300-160, filed 6/8/10, effective 7/9/10; Order 476-DOL, § 308-300-160, filed 12/30/77.] Repealed by WSR 14-08-010, filed 3/20/14, effective 4/20/14. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-114
Nonbusiness incomeBona fide initiation fees, dues, contributions, tuition fees and endowment funds. [Statutory Authority: RCW 82.32.300. WSR 86-02-039 (Order NET 85-8), § 458-20-114, filed 12/31/85; WSR 84-08-012 (Order 84-1), § 458-20-114, filed 3/27/84; Order NET 70-3, § 458-20-114 (Rule 114), filed 5/29/70, effective 7/1/70.] Repealed by WSR 95-22-099, filed 11/1/95, effective 12/2/95. Statutory Authority: RCW 82.32.300.
458-20-122
Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. [Statutory Authority: RCW 82.32.300. WSR 94-07-049, § 458-20-122, filed 3/10/94, effective 4/10/94; WSR 86-21-085 (Order ET 86-18), § 458-20-122, filed 10/17/86; WSR 86-09-058 (Order ET 86-7), § 458-20-122, filed 4/17/86; Order ET 70-3, § 458-20-122 (Rule 122), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-18-024, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, and 34.05.230. Later promulgation, see WAC 458-20-210.
458-20-123
Public and lending libraries. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order NET 83-17), § 458-20-123, filed 3/15/83; Order NET 70-3, § 458-20-123 (Rule 123), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-167 and 458-20-189.
458-20-125
Miscellaneous sales for farm use. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order NET 83-17), § 458-20-125, filed 3/15/83; Order NET 70-3, § 458-20-125 (Rule 125), filed 5/29/70, effective 7/1/70.] Repealed by WSR 94-07-051, filed 3/10/94, effective 4/10/94. Statutory Authority: RCW 82.32.300.
458-20-130
Sales of real property, standing timber, minerals, natural resources. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order NET 87-5), § 458-20-130, filed 9/8/87; WSR 83-07-034 (Order NET 83-17), § 458-20-130, filed 3/15/83; Order NET 70-3, § 458-20-130 (Rule 130), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-137
Articles manufactured and installed. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order NET 83-17), § 458-20-137, filed 3/15/83; Order NET 70-3, § 458-20-137 (Rule 137), filed 5/29/70, effective 7/1/70.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-147
Public stenographers. [Order NET 73-1, § 458-20-147, filed 11/2/73; Order NET 70-3, § 458-20-147 (Rule 147), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-138 and 458-20-224.
458-20-149
Jewelry repair shops. [Order NET 70-3, § 458-20-149 (Rule 149), filed 5/29/70, effective 7/1/70.] Repealed by WSR 93-03-005, filed 1/8/93, effective 2/8/93. Statutory Authority: RCW 82.32.300.
458-20-152
Shoe repairmen and shoe shiners. [Order NET 70-3, § 458-20-152 (Rule 152), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-173.
458-20-155
Information and computer services. [Statutory Authority: RCW 82.32.300. WSR 85-20-012 (Order ET 85-4), § 458-20-155, filed 9/20/85; Order ET 70-3, § 458-20-155 (Rule 155), filed 5/29/70, effective 7/1/70.] Repealed by WSR 13-06-015, filed 2/25/13, effective 3/28/13. Statutory Authority: RCW 82.32.200 and 82.01.060.
458-20-157
Producers of poultry and hatching eggs. [Statutory Authority: RCW 82.32.300. WSR 86-21-085 (Order NET 86-18), § 458-20-157, filed 10/17/86. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order NET 78-4), § 458-20-157, filed 6/27/78; Order NET 70-3, § 458-20-157 (Rule 157), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-161
Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order NET 83-16), § 458-20-161, filed 3/15/83. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order NET 78-4), § 458-20-161, filed 6/27/78; Order NET 70-3, § 458-20-161 (Rule 161), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-17901
Public utility taxEnergy conservation and cogeneration deductions. [Statutory Authority: RCW 82.32.300. WSR 93-07-066, § 458-20-17901, filed 3/17/93, effective 4/17/93; WSR 86-01-077 (Order 85-7), § 458-20-17901, filed 12/18/85.] Repealed by WSR 13-14-121, filed 7/3/13, effective 8/3/13. Statutory Authority: RCW 82.32.300, 82.01.060(2) and chapter 82.16 RCW. Later promulgation, see WAC 458-20-179.
458-20-184
Tax on conveyances repealed. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order NET 87-5), § 458-20-184, filed 9/8/87; WSR 83-07-033 (Order NET 83-16), § 458-20-184, filed 3/15/83; Order NET 70-3, § 458-20-184 (Rule 184), filed 5/29/70, effective 7/1/70.] Repealed by WSR 97-21-022, filed 10/7/97, effective 11/7/97. Statutory Authority: RCW 82.32.300.
458-20-18601
Wholesale and retail cigarette vendor licenses. [Statutory Authority: RCW 82.32.300. WSR 95-07-068, § 458-20-18601, filed 3/14/95, effective 4/14/95; WSR 92-06-081, § 458-20-18601, filed 3/4/92, effective 4/4/92.] Repealed by WSR 05-02-035, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.24.235, 82.32.300, and 82.01.060(1).
458-20-188
Slot machines, pinball machines and other mechanical devices wherein an element of skill or of chance involves a pay-out to the player. [Order NET 70-3, § 458-20-188 (Rule 188), filed 5/29/70, effective 7/1/70.] Repealed by Order NET 73-1, filed 11/2/73. See chapter 218, Laws of 1973 1st ex. sess. for taxability of persons operating the machines or devices previously covered by this rule. See WAC 458-20-187.
458-20-191
Federal reservations. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-191, filed 3/15/83; Order ET 75-1, § 458-20-191, filed 5/2/75; Order ET 70-3, § 458-20-191 (Rule 191), filed 5/29/70, effective 7/1/70.] Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230. Later promulgation, see WAC 458-20-190.
458-20-193A
Sales of goods originating in Washington to persons in other states. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order NET 83-16), § 458-20-193A, filed 3/15/83; Order NET 70-3, § 458-20-193A (Rule 193 Part A), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-193B
Sales of goods originating in other states to persons in Washington. [Statutory Authority: RCW 82.32.300. WSR 89-06-015 (Order 89-3), § 458-20-193B, filed 2/23/89; WSR 83-07-033 (Order NET 83-16), § 458-20-193B, filed 3/15/83; Order NET 74-1, § 458-20-193B, filed 5/7/74; Order NET 70-3, § 458-20-193B (Rule 193 Part B), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-19405
CPI-U adjustments to minimum nexus thresholds for apportionable activities. [Statutory Authority: RCW 82.04.067, 82.32.300, and 82.01.060(2). WSR 13-22-044, § 458-20-19405, filed 10/31/13, effective 12/1/13.] Repealed by WSR 15-04-004, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.32.300 and 82.01.060(2) and RCW 82.04.067, 82.04.460, and 82.04.462.
458-20-206
Use tax, fuel oil, oil products, other extracted products. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order NET 83-1), § 458-20-206, filed 3/30/83; Order NET 70-3, § 458-20-206 (Rule 206), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-212
Insurance adjusters. [Order ET 70-3, § 458-20-212 (Rule 212), filed 5/29/70, effective 7/1/70.] Repealed by WSR 12-11-006, filed 5/3/12, effective 6/3/12. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-213
Oil company bulk station agents. [Order NET 70-3, § 458-20-213 (Rule 213), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-215
Auditing out-of-state business. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order NET 83-1), § 458-20-215, filed 3/30/83; Order NET 70-3, § 458-20-215 (Rule 215), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-254.
458-20-219
Patronage dividends of cooperative associations, not deductible. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order NET 83-1), § 458-20-219, filed 3/30/83; Order NET 70-3, § 458-20-219 (Rule 219), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300.
458-20-220
Painting, paper hanging, and sign painting. [Order NET 70-3, § 458-20-220 (Rule 220), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-170, 458-20-17001, 458-20-171 and 458-20-173.
458-20-225
Pattern makers. [Order NET 70-3, § 458-20-225 (Rule 225), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-231
Tax on internal distribution. [Statutory Authority: RCW 82.32.300. WSR 99-02-055, § 458-20-231, filed 1/5/99, effective 2/5/99; WSR 90-23-020, § 458-20-231, filed 11/14/90, effective 12/15/90; WSR 83-08-026 (Order ET 83-1), § 458-20-231, filed 3/30/83; Order ET 70-3, § 458-20-231 (Rule 231), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-09-062, filed 4/14/03, effective 5/15/03. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-232
Sales of intoxicating liquor. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order NET 83-1), § 458-20-232, filed 3/30/83; Order NET 73-1, § 458-20-232, filed 11/2/73; Order NET 71-1, § 458-20-232, filed 7/22/71; Order NET 70-3, § 458-20-232 (Rule 232), filed 5/29/70, effective 7/1/70.] Repealed by WSR 96-21-142, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 82.32.300 and 34.05.354.
458-20-234
Business tax on flour millers, manufacturers of soybean or sunflower oil. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order NET 83-1), § 458-20-234, filed 3/30/83; Order NET 70-3, § 458-20-234 (Rule 234), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-237
Retail sales tax collection schedules. [Statutory Authority: RCW 82.32.300. WSR 91-05-038, § 458-20-237, filed 2/13/91, effective 3/16/91; WSR 83-09-028 (Order NET 83-2), § 458-20-237, filed 4/15/83; WSR 82-16-061 (Order NET 82-7), § 458-20-237, filed 7/30/82. Statutory Authority: RCW 82.32.300 and 82.08.060. WSR 82-06-020 (Order 82-1), § 458-20-237, filed 2/24/82. Statutory Authority: RCW 82.08.060 and 82.14.070. WSR 81-01-099 (Order 80-5), § 458-20-237, filed 12/23/80. Statutory Authority: RCW 82.08.060, 82.14.070 and 82.32.300. WSR 79-06-036 (Order NET 79-1), § 458-20-237, filed 5/17/79, effective 7/1/79; Order NET 76-2, § 458-20-237, filed 5/19/76; Order NET 72-3, § 458-20-237, filed 11/30/72; Order NET 70-3, § 458-20-237 (Rule 237), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-24002
Sales and use tax deferralNew manufacturing and research/development facilities. [Statutory Authority: RCW 82.32.300, 82.01.060(2), chapters 82.04, 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-24002, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300. WSR 88-17-047 (Order 88-5), § 458-20-24002, filed 8/16/88; WSR 87-19-007 (Order ET 87-5), § 458-20-24002, filed 9/8/87; WSR 86-14-019 (Order ET 86-13), § 458-20-24002, filed 6/24/86; WSR 85-21-013 (Order ET 85-5), § 458-20-24002, filed 10/7/85.] Repealed by WSR 10-23-057, filed 11/10/10, effective 12/11/10. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-242
Pollution control exemption and/or credits. (Rule 242) [Recodified as § 458-20-242A and 458-20-242B.]
458-20-253
Mobile homes and mobile home park fee. [Statutory Authority: RCW 82.32.300. WSR 89-21-002, § 458-20-253, filed 10/5/89, effective 11/5/89; WSR 89-01-033 (Order 88-8), § 458-20-253, filed 12/13/88.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-259
Small timber harvestersBusiness and occupation tax exemption. [Statutory Authority: RCW 82.32.300. WSR 98-16-107, § 458-20-259, filed 8/5/98, effective 9/5/98; WSR 90-17-007, § 458-20-259, filed 8/3/90, effective 9/3/90.] Repealed by WSR 01-15-072, filed 7/17/01, effective 8/17/01. Statutory Authority: RCW 82.32.300.
458-20-99999
AppendixThe Buck Act. Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230.