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458-20-203  <<  458-20-204 >>   458-20-205

WAC 458-20-204

No agency filings affecting this section since 2003

Outdoor advertising and advertising display services.

The term "outdoor advertising" means the business of rendering an advertising service to others by posting or painting advertising copy upon billboards owned or controlled by the outdoor advertiser.
The term "advertising display service" means the business of installing and maintaining advertising displays upon property of others, when title to the property used in the display is retained by the person engaged in such business.
Business and Occupation Tax
Service and other business activities. Taxable under the service and other business activities classification upon the gross income from advertising services.
Retail Sales Tax
Persons engaged in the business of outdoor advertising or advertising display services are performing an advertising service, and are not required to collect the retail sales tax. Persons purchasing or producing tangible personal property for use in the performance of advertising services are required to pay the retail sales tax upon purchasing such property, or the use tax upon the value of the property produced and used in the performance of such services.
Revised May 1, 1943.
[Order ET 70-3, ยง 458-20-204 (Rule 204), filed 5/29/70, effective 7/1/70.]