| 458-20-100 | Appeals. |
| 458-20-10001 | Adjudicative proceedings -- Brief adjudicative proceedings -- Certificate of registration (tax registration endorsement) revocation. |
| 458-20-10002 | Adjudicative proceedings -- Formal adjudicative proceedings -- Log export enforcement actions pursuant to chapter 240-15 WAC -- Orders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120 -- Converted brief adjudicative proceedings. |
| 458-20-10003 | Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits. |
| 458-20-101 | Tax registration and tax reporting. |
| 458-20-10101 | Business licensing service -- Total fee payable -- Handling of fees. |
| 458-20-102 | Reseller permits. |
| 458-20-10201 | Application process and eligibility requirements for reseller permits. |
| 458-20-10202 | Brief adjudicative proceedings for matters related to reseller permits. |
| 458-20-102A | Resale certificates. |
| 458-20-103 | Time and place of sale. |
| 458-20-104 | Small business tax relief based on income of business. |
| 458-20-105 | Employees distinguished from persons engaging in business. |
| 458-20-106 | Casual or isolated sales -- Business reorganizations. |
| 458-20-107 | Requirement to separately state sales tax -- Advertised prices including sales tax. |
| 458-20-108 | Returned goods, allowances, cash discounts. |
| 458-20-109 | Finance charges, carrying charges, interest, penalties. |
| 458-20-110 | Delivery charges. |
| 458-20-111 | Advances and reimbursements. |
| 458-20-112 | Value of products. |
| 458-20-113 | Ingredients or components, chemicals used in processing new articles for sale. |
| 458-20-115 | Sales of packing materials and containers. |
| 458-20-116 | Sales and/or use of labels, name plates, tags, premiums, and advertising material. |
| 458-20-117 | Sales and/or use of dunnage. |
| 458-20-118 | Sale or rental of real estate, license to use real estate. |
| 458-20-119 | Sales by caterers and food service contractors. |
| 458-20-120 | Sales of ice. |
| 458-20-121 | Sales of heat or steam -- Including production by cogeneration. |
| 458-20-124 | Restaurants, cocktail bars, taverns and similar businesses. |
| 458-20-12401 | Special stadium sales and use tax. |
| 458-20-126 | Sales of motor vehicle fuel, special fuels, and nonpollutant fuel. |
| 458-20-127 | Sales of newspapers, magazines and periodicals. |
| 458-20-128 | Real estate brokers and salesmen. |
| 458-20-129 | Gasoline service stations. |
| 458-20-131 | Gambling activities. |
| 458-20-132 | Automobile dealers/demonstrator and executive vehicles. |
| 458-20-133 | Frozen food lockers. |
| 458-20-134 | Commercial or industrial use. |
| 458-20-135 | Extracting natural products. |
| 458-20-13501 | Timber harvest operations. |
| 458-20-136 | Manufacturing, processing for hire, fabricating. |
| 458-20-13601 | Manufacturers and processors for hire -- Sales and use tax exemption for machinery and equipment. |
| 458-20-138 | Personal services rendered to others. |
| 458-20-139 | Trade shops -- Printing plate makers, typesetters, and trade binderies. |
| 458-20-140 | Photofinishers and photographers. |
| 458-20-141 | Duplicating activities and mailing bureaus. |
| 458-20-142 | Photographic equipment and supplies. |
| 458-20-143 | Printers and publishers of newspapers, magazines, and periodicals. |
| 458-20-144 | Printing industry. |
| 458-20-145 | Local sales and use tax. |
| 458-20-146 | National and state banks, mutual savings banks, savings and loan associations and other financial institutions. |
| 458-20-14601 | Financial institutions -- Income apportionment. |
| 458-20-148 | Barber and beauty shops. |
| 458-20-150 | Optometrists, ophthalmologists, and opticians. |
| 458-20-151 | Dentists and other health care providers, dental laboratories, and dental technicians. |
| 458-20-153 | Funeral directors. |
| 458-20-154 | Cemeteries, crematories, columbaria. |
| 458-20-15501 | Taxation of computer systems and hardware. |
| 458-20-15502 | Taxation of computer software. |
| 458-20-15503 | Digital products. |
| 458-20-156 | Abstract, title insurance and escrow businesses. |
| 458-20-158 | Florists and nurserymen. |
| 458-20-159 | Consignees, bailees, factors, agents and auctioneers. |
| 458-20-160 | Agricultural commission agents. |
| 458-20-162 | Stockbrokers and security houses. |
| 458-20-163 | Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool. |
| 458-20-164 | Insurance producers, adjusters -- Title insurance agents -- Surplus line brokers. |
| 458-20-165 | Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services. |
| 458-20-166 | Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailer camps, etc. |
| 458-20-167 | Educational institutions, school districts, student organizations, and private schools. |
| 458-20-168 | Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities. |
| 458-20-169 | Nonprofit organizations. |
| 458-20-170 | Constructing and repairing of new or existing buildings or other structures upon real property. |
| 458-20-17001 | Government contracting -- Construction, installations, or improvements to government real property. |
| 458-20-171 | 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. |
| 458-20-172 | Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services. |
| 458-20-173 | Installing, cleaning, repairing or otherwise altering or improving personal property of consumers. |
| 458-20-174 | Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce. |
| 458-20-17401 | Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce. |
| 458-20-175 | Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce. |
| 458-20-176 | Commercial deep sea fishing -- Commercial passenger fishing -- Diesel fuel. |
| 458-20-177 | Sales of motor vehicles, campers, and trailers to nonresident consumers. |
| 458-20-178 | Use tax. |
| 458-20-17802 | Collection of use tax by county auditors and department of licensing -- Measure of tax. |
| 458-20-17803 | Use tax on promotional material. |
| 458-20-179 | Public utility tax. |
| 458-20-17901 | Public utility tax -- Energy conservation and cogeneration deductions. |
| 458-20-17902 | Brokered natural gas -- Use tax. |
| 458-20-180 | Motor transportation, urban transportation. |
| 458-20-181 | Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington. |
| 458-20-182 | Warehouse businesses. |
| 458-20-183 | Amusement, recreation, and physical fitness services. |
| 458-20-185 | Tax on tobacco products. |
| 458-20-186 | Tax on cigarettes. |
| 458-20-187 | Coin operated vending machines, amusement devices and service machines. |
| 458-20-18801 | Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen. |
| 458-20-189 | Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts. |
| 458-20-190 | Sales to and by the United States -- Doing business on federal reservations -- Sales to foreign governments. |
| 458-20-192 | Indians -- Indian country. |
| 458-20-193 | Inbound and outbound interstate sales of tangible personal property. |
| 458-20-19301 | Multiple activities tax credits. |
| 458-20-193C | Imports and exports -- Sales of goods from or to persons in foreign countries. |
| 458-20-193D | Transportation, communication, public utility activities, or other services in interstate or foreign commerce. |
| 458-20-194 | Doing business inside and outside the state. |
| 458-20-19401 | Minimum nexus thresholds for apportionable activities. |
| 458-20-19402 | Single factor receipts apportionment -- Generally. |
| 458-20-19403 | Apportionable royalty receipts attribution. |
| 458-20-19404 | Financial institutions -- Income apportionment. |
| 458-20-195 | Taxes, deductibility. |
| 458-20-196 | Bad debts. |
| 458-20-197 | When tax liability arises. |
| 458-20-198 | Installment sales, method of reporting. |
| 458-20-199 | Accounting methods. |
| 458-20-200 | Leased departments. |
| 458-20-201 | Interdepartmental charges. |
| 458-20-202 | Pool purchases. |
| 458-20-203 | Corporations, Massachusetts trusts. |
| 458-20-204 | Outdoor advertising and advertising display services. |
| 458-20-205 | Sales of utility services by building companies. |
| 458-20-207 | Legal, arbitration, and mediation services. |
| 458-20-208 | Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales. |
| 458-20-209 | Farming for hire and horticultural services performed for farmers. |
| 458-20-210 | Sales of tangible personal property for farming -- Sales of agricultural products by farmers. |
| 458-20-211 | Leases or rentals of tangible personal property, bailments. |
| 458-20-214 | Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce. |
| 458-20-216 | Successors, quitting business. |
| 458-20-217 | Lien for taxes. |
| 458-20-21701 | Enhanced collection tools. |
| 458-20-218 | Advertising agencies. |
| 458-20-221 | Collection of use tax by retailers and selling agents. |
| 458-20-222 | Veterinarians. |
| 458-20-223 | Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee. |
| 458-20-224 | Service and other business activities. |
| 458-20-226 | Landscape and horticultural services. |
| 458-20-227 | Subscriber television services. |
| 458-20-228 | Returns, payments, penalties, extensions, interest, stay of collection. |
| 458-20-22801 | Tax reporting frequency -- Forms. |
| 458-20-22802 | Electronic funds transfer. |
| 458-20-229 | Refunds. |
| 458-20-230 | Statutory limitations on assessments. |
| 458-20-233 | Tax liability of medical and hospital service bureaus and associations and similar health care organizations. |
| 458-20-235 | Effect of rate changes on prior contracts and sales agreements. |
| 458-20-236 | Baseball clubs and other sport organizations. |
| 458-20-238 | Sales of watercraft to nonresidents -- Use of watercraft in Washington by nonresidents. |
| 458-20-239 | Sales to nonresidents of farm machinery or implements, and related services. |
| 458-20-240 | Manufacturer's new employee tax credits -- Applications filed after June 30, 2010. |
| 458-20-24001 | Sales and use tax deferral -- Manufacturing and research/development activities in high unemployment counties -- Applications filed after June 30, 2010. |
| 458-20-24001A | Sales and use tax deferral -- Manufacturing and research/development activities in rural counties -- Applications filed prior to July 1, 2010. |
| 458-20-24003 | Tax incentives for high technology businesses. |
| 458-20-240A | Manufacturer's new employee tax credits -- Applications filed prior to July 1, 2010. |
| 458-20-241 | Radio and television broadcasting. |
| 458-20-242A | 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. |
| 458-20-242B | 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. |
| 458-20-243 | Litter tax. |
| 458-20-244 | Food and food ingredients. |
| 458-20-245 | Telephone business, telephone service. |
| 458-20-246 | Sales to or through a direct seller's representative. |
| 458-20-247 | Trade-ins, selling price, sellers' tax measures. |
| 458-20-248 | Sales of precious metal bullion and monetized bullion. |
| 458-20-249 | Artistic or cultural organizations. |
| 458-20-250 | Solid waste collection tax. |
| 458-20-251 | Sewerage collection and other related activities. |
| 458-20-252 | Hazardous substance tax and petroleum product tax. |
| 458-20-254 | Recordkeeping. |
| 458-20-255 | Carbonated beverage syrup tax. |
| 458-20-256 | Trade shows, conventions and seminars. |
| 458-20-257 | Warranties and maintenance agreements. |
| 458-20-258 | Travel agents and tour operators. |
| 458-20-260 | Oil spill response and administration tax. |
| 458-20-261 | Commute trip reduction incentives. |
| 458-20-262 | Retail sales and use tax exemptions for agricultural employee housing. |
| 458-20-263 | Fuel cell, wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption. |
| 458-20-264 | National Uniform Tobacco Settlement. |
| 458-20-267 | Annual reports for certain tax adjustments. |
| 458-20-268 | Annual surveys for certain tax adjustments. |
| 458-20-270 | Telephone program excise tax rates. |
| 458-20-272 | Tire fee -- Core deposits or credits. |
| 458-20-273 | Renewable energy system cost recovery. |
| 458-20-274 | Staffing services. |
| 458-20-277 | Certified service providers -- Compensation. |
| 458-20-27701 | Model 2 volunteer sellers -- Compensation. |
| 458-20-27702 | Taxpayer relief -- Sourcing compliance -- One thousand dollar credit and certified service provider compensation for small businesses. |
| 458-20-279 | Clean alternative fuel vehicles and high gas mileage vehicles. |