WAC 127 | Washington Department of Revenue

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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.050	"Sale at retail," " Retail sale."
82.04.250	Tax on retailers.
82.04.290	Tax on selected business services, financial businesses, or other business or service activities.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.12.020	Use tax imposed.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-127	Magazines and periodicals.Effective 11/5/89
458-20-127	The Department has amended WAC 458-20-127 (Rule 127) to reflect the following recent legislative changes: ESHB 2075 (chapter 535, Laws of 2009) explains the application of the retail sales tax and use tax on the sale of magazines and periodicals that are transferred to the buyer electronically; SB 6173 (chapter 563, Laws of 2009) changes the use of a resale certificate to a resellers permit to document a wholesale sale.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3145.2009	Real estate broker - Shared commissions and expenses
563.04.128	REAL ESTATE BROKERS -- SHARED COMMISSIONS AND EXPENSES Revised 2/2/09 See ETA 3145.2009

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification
N/A	B&O Tax Reporting Requirement Continues After Business Activity Stops
N/A	Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income
N/A	New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
N/A	Printers and Publishers of Newspapers: B&O Tax Changes and Definitions
N/A	New Apportionment Method
N/A	Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients
N/A	B&O Tax Rate Lowered Printing and/or Publishing of Newspapers
N/A	B&O Tax Rate Lowered Printing and/or Publishing of Newspapers

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
1 WTD 161	USE TAX; TRAVEL AGENCY; CONSUMABLE ITEMS; TRAVEL PUBLICATIONS.A travel agency is subject to use tax upon the use of travel magazines, trade journals, the Official Airlines Guide and promotional materials where retail sales tax was not paid when the items were acquired.
21 WTD 58	RETAIL SALES TAX -- MAGAZINE SUBSCRIPTIONS -- PROCESSING AND HANDLING FEES. Processing and handling fees charged to buyers of magazine subscriptions in addition to the magazine subscription charge are part of the measure of the selling price and fully subject to retail sales tax.
21 WTD 58	RETAIL SALES TAX -- MAGAZINE DISTRIBUTOR -- PARTY RESPONSIBLE FOR COLLECTING.A magazine clearinghouse that operates under independent distributor agreements authorizing it to market magazines to the general public, and that contracts with independent sales organizations to sell subscriptions door to door, is a "distributor" for purposes of WAC 458-20-127, and is the one responsible for the collection and payment of the retail sales tax.