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WAC 181

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(Industry Guides)
Document Reference Description Date of Issue Status
N/A

Guide for Vessel Brokers & Dealers/Vessel Dealer Manual (DOL)
Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.250

Tax on Retailers

82.04.290

Tax on international investment management services or other business or service activities.

82.08.020

Tax imposed -- Retail sales -- Retail car rental.
82.12.020

Use Tax imposed.

82.14.030

Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates
82.16.020

Public utility tax imposed--Additional tax imposed--Deposit of Moneys.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-181

Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
502.40.181

SUITABLE RECORDS - TIMBER HARVESTERS - This document explains that timber harvesters are required to record and preserve scaling slips that include grading details as described by the Puget Sound Log Scaling and Grading Bureau to fulfill their record-keeping requirements under RCW 82.32.070 as explained in WAC 458-40-181. This information is out of date and no longer needed. WAC 458-40-181 no longer exists, and the latest revision of chapter 458-40 WAC, effective January 1, 2001, sufficiently addresses this issue. Cancelled by ETA 2003-3s 02/15/2001

Special Notices (SN)
Document Reference Description Date of Issue Status
N/A

Vessel Deconstruction – Sales & Use Tax Exemption
N/A

Brokered Sales of Vessels – Determining the Place of Sale
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
12 WTD 139

B&O TAX -- BOAT -- CHARTER OF -- DIVERS -- TRANSPORTATION OF. The transportation of divers via a charterer-operated boat to a diving site at which the activities of the divers are controlled by a third-party diving school or group is not a retail sale.
22 WTD 244

USE TAX – WATERCRAFT – INTEREST OR FOREIGN COMMERCE – PRIMARY USE.When a vessel is used in Washington for extended periods of time for live aboard and other non-exempt purposes, it does not qualify for the use tax exemption for vessels used “primarily” to transport persons or property for hire in interstate or foreign commerce.