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WAC 158

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.050

"Sales at retail," "Retail sale."
82.04.250

Tax on retailers.
82.08.020

Tax imposed--Retail sales--Retail car rental.
82.14.030

Sales and use tax authorized--Additional taxes authorized-- Maximum rates.
82.32.730

Sourcing - Streamlined sales and use tax agreement
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-158

Florists and nurserymen.Effective 7/1/70
Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Qualifying Florists Exempt from Destination Sales Tax Sourcing
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
4 WTD 17

BUSINESS & OCCUPATION TAX -- RETAIL SALES TAX -- EXCLUSION -- TRANSFER CHARGE.Florist made transfer charge for out-of-town delivery to cover costs of computer terminal, wire service membership dues, advertising expenses and a per-transaction transmission charge. Held: The transmission charge qualifies as the functional equivalent, in today's technology, of the telephone and telegraph charges mentioned in Rule 158; however, the transmission charge must be separately stated in order to qualify for exclusion from the measure of the sales and business and occupation tax.