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Chapter 458-20 WAC

 Last Update: 2/25/13

EXCISE TAX RULES

WAC Sections

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.
DISPOSITIONS OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
458-20-114 Nonbusiness income -- Bona fide initiation fees, dues, contributions, tuition fees and endowment funds. [Statutory Authority: RCW 82.32.300. 86-02-039 (Order NET 85-8), § 458-20-114, filed 12/31/85; 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 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. 94-07-049, § 458-20-122, filed 3/10/94, effective 4/10/94; 86-21-085 (Order ET 86-18), § 458-20-122, filed 10/17/86; 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 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. 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 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. 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 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. 87-19-007 (Order NET 87-5), § 458-20-130, filed 9/8/87; 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 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. 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 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 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 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 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. 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 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. 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. 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 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. 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. 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 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300. 
458-20-184 Tax on conveyances repealed. [Statutory Authority: RCW 82.32.300. 87-19-007 (Order NET 87-5), § 458-20-184, filed 9/8/87; 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 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. 95-07-068, § 458-20-18601, filed 3/14/95, effective 4/14/95; 92-06-081, § 458-20-18601, filed 3/4/92, effective 4/4/92.]  Repealed by 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. 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 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. 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 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. 89-06-015 (Order 89-3), § 458-20-193B, filed 2/23/89; 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 91-24-020, filed 11/22/91, effective 1/1/92.  Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-206 Use tax, fuel oil, oil products, other extracted products. [Statutory Authority: RCW 82.32.300. 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 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 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 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. 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 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. 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 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 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 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. 99-02-055, § 458-20-231, filed 1/5/99, effective 2/5/99; 90-23-020, § 458-20-231, filed 11/14/90, effective 12/15/90; 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 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. 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 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. 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 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. 91-05-038, § 458-20-237, filed 2/13/91, effective 3/16/91; 83-09-028 (Order NET 83-2), § 458-20-237, filed 4/15/83; 82-16-061 (Order NET 82-7), § 458-20-237, filed 7/30/82. Statutory Authority: RCW 82.32.300 and 82.08.060. 82-06-020 (Order 82-1), § 458-20-237, filed 2/24/82. Statutory Authority: RCW 82.08.060 and 82.14.070. 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. 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 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300. 
458-20-24002 Sales and use tax deferral -- New 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. 10-06-070, § 458-20-24002, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300. 88-17-047 (Order 88-5), § 458-20-24002, filed 8/16/88; 87-19-007 (Order ET 87-5), § 458-20-24002, filed 9/8/87; 86-14-019 (Order ET 86-13), § 458-20-24002, filed 6/24/86; 85-21-013 (Order ET 85-5), § 458-20-24002, filed 10/7/85.]  Repealed by 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 WAC 458-20-242A and 458-20-242B.]
458-20-253 Mobile homes and mobile home park fee. [Statutory Authority: RCW 82.32.300. 89-21-002, § 458-20-253, filed 10/5/89, effective 11/5/89; 89-01-033 (Order 88-8), § 458-20-253, filed 12/13/88.]  Repealed by 98-01-111, filed 12/18/97, effective 1/18/98.  Statutory Authority: RCW 82.32.300.
458-20-259 Small timber harvesters -- Business and occupation tax exemption. [Statutory Authority: RCW 82.32.300. 98-16-107, § 458-20-259, filed 8/5/98, effective 9/5/98; 90-17-007, § 458-20-259, filed 8/3/90, effective 9/3/90.]  Repealed by 01-15-072, filed 7/17/01, effective 8/17/01. Statutory Authority: RCW 82.32.300. 
458-20-99999 Appendix -- The Buck Act.  Repealed by 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.