WAC 154 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
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.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-154	Cemeteries, crematories, columbaria.Effective ---
458-20-154	Cemeteries, crematories, columbaria explains the application of B&O, retail sales, and use taxes to the business activities of cemeteries. Rule 153 has been amended to include a discussion of the taxability of prearrangement contracts (commonly referred to as “pre-need” or “prepaid” arrangements.) The changes also include a discussion of sales of interment rights, sales to the federal government, and provide a few examples.

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
28 WTD 68	RCW 82.04.480, RCW 82.04.270, RCW 82.04.290: SERVICE AND OTHER ACTIVITIES B&O TAX AND WHOLESALING B&O TAX – DAIRY COOPERATIVES – SALES OF MANUFACTURED DAIRY PRODUCTS – AGENCY. Taxpayer, a dairy cooperative which sells manufactured dairy products in its own name, and whose records do not show that it is an agent acting on behalf of its members, is liable for Wholesaling B&O tax on its gross proceeds.
28 WTD 68	AGENCY. There is no presumption in Department precedent or common law which holds that taxpayer is an agent of its members.
32 WTD 65	RULE 254; RCW 82.32.100; RETAIL SALES TAX - RETAILING B&O TAX - RECORDKEEPING - REASONABLE ESTIMATES. An industry study on customer payment practices is a reasonable and acceptable source of facts and information to establish an estimated percentage of cash sales under RCW 82.32.100(1), particularly where the Taxpayer has not provided any sales records or substantiating documentation to establish a different percentage of cash sales.