WAC 129

Tax on retailers.

Tax on selected business services, financial businesses, or other business or service activities.

E85 motor fuel; B&O exemption for sales, sales/use tax exemption on dispensing equipment

B&O credit for purchases of alternative power generation devices.

Tax imposed--Retail sales--Retail car rental.

Exempting waste vegetable oil from special fuel, sales, and use tax

Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Gasoline service stations.

Automobile Towing and Roadside Assistance Activities Revised 2/2/09 See ETA 3016.2009

Automobile towing and roadside assistance activities

Automobile Towing and Roadside Assistance Services ETA 3016.2011 Automobile Towing and Roadside Assistance Services. This Excise Tax Advisory (ETA) provides information about the meaning and taxability of "automobile towing and similar automotive transportation services." It also provides information about the taxability of roadside assistance services that may be performed by towing companies. The information in this ETA has been updated and reformatted

Taxation of amounts received through sales of abandoned vehicles

Retail sales tax - Charges for towing damaged or inoperable vehicles for repair

Retail Sales Tax-Charges for Towing Damaged or Inoperable Vehicles for Repair. ETA 3084.2011 Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair. This Excise Tax Advisory (ETA) explains the limited circumstances under which the Department allowed towing companies to accept resale certificates or reseller permits from service stations or repair shops. A header was added to this ETA to explain that it applies to periods prior to July 1, 2010.

Retail sales tax - Charges for towing damaged or inoperable vehicles for repair. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.

TAXATION OF AMOUNTS RECEIVED THROUGH SALES OF ABANDONED VEHICLES Revised 2/2/09 See ETA 3032.2009

SALES TAX - CHARGES FOR TOWING DAMAGED OR INOPERABLE VEHICLES FOR REPAIR. Revised 2/2/09 See ETA 3084.2009

Gasoline Service Stations - B&O Tax Credit for Alternative Power Generation Device Purchases

Auto Repair Businesses - State Requirements

Tire Fee Reimposed on New Replacement Vehicle Tires

Truck Stop and Diesel Truck Owners - Tax Incentives

Tire Fee Sunsets October 1, 1994

RESALE OF A RETAIL SERVICE -- RETAIL SALE TAX -- TOW CHARGES.Retail services are not capable of being purchased for resale.Charges for retail services are"retail sales", without regard to whether they are performed for consumers".The purchaser of automobile towing is responsible for paying retail sales tax on the charge.

USE TAX -- EXTENDED WARRANTIES. A retail tire dealer is subject to use tax on new replacement tires it provides customers who return defective tires pursuant to extended warranties the dealer sold to the customers.

RENTAL OF OR LICENSE TO USE REAL ESTATE -- PARKING -- TRACTORS AND TRAILERS.Because tractors and trailers are not "automobiles," service tax, and not retailing business and occupation tax and retail sales tax, is applicable if it is determined that designated parking spaces have not been rented for a continuous period of one month or more.In such a case there has been a license to use, and not the rental of real estate.

USE AND/OR DEFERRED SALES TAX -- AUTOMOBILE TOWING AND SIMILAR AUTOMOTIVE TRANSPORTATION SERVICES -- TOWING OF AN OFFICE TRAILER.The towing of an office trailer from jobsite to jobsite is not "automobile towing or similar automotive transportation services" within the meaning of RCW 82.04.050 and therefore not subject to use and/or deferred sales tax.