WAC 189

Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.010(2)

Definitions.

82.04.030

"Person," "company."

82.04.050

Sale at Retail" "Retail Sale"

82.04.230

Tax upon extractors

82.04.240

Tax on manufacturers

82.04.250

Tax on Retailers

82.04.270

Tax on wholesalers, distributors

82.04.290

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

82.04.397

Exemptions -- Certain materials printed in county, city, or town printing facilities.

82.04.418

Exemptions -- Grants by United States government to municipal corporations or political subdivisions.

82.04.419

Exemptions -- County, city, town, school district, or fire district activity.

82.08.020

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

82.08.02525

Exemptions -- Sale of copied public records by state and local agencies.

82.08.0256

Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision.

82.08.0271

Exemptions -- Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts.

82.08.0275

Exemptions -- Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.

82.08.0278

Exemptions -- Sales between political subdivisions resulting from annexation or incorporation.

82.08.0285

Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges.

82.08.0291

Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.

82.12.020

Use Tax Imposed

82.12.0269

Exemptions -- Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.

82.12.035

Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.

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
458-20-189

Sales to and by the state of Washington, counties, cities, towns, school districts and fire districts. Effective 1/6/96

458-20-189

These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.

Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
192.04.189

AGRICULTURAL ORGANIZATIONS WORKING WITH GOVERNMENTAL UNITS SUBJECT TO TAX - This document explains that nonprofit agricultural organizations composed of farmers working closely with governmental units are not entitled to the B&O tax exemption provided to state and federal entities. While this result is generally correct, this document fails to recognize chapter 200, Laws of 1998 (codified as RCW 82.04.338). This legislation provides a B&O tax exemption under certain circumstances to nonprofit organizations working with a hop commodity commission or hop commodity board.

3019.2014

How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed This ETA explains the application of the Stevedoring Business and Occupation Tax to dockage, berthage, or moorage of ocean going vessels that is a part of a port’s functions, and alternatively, the application of the Public Utility Tax to ocean vessels docked for other purposes. This ETA was previously issued on February 2, 2009, has been reissued to address stevedoring; to include “dockage;” and to direct businesses to WAC 458-20-118 for reporting instructions for recreational moorage.

35.04.189

MUNICIPAL INCOME FROM METERS IN A FERRY TERMINAL PARKING LOT Cancelled 1/29/09. This ETA explains that off street parking provided by cities is subject to retailing B&O tax and retail sales tax. This subject is adequately addressed in WAC 458-20-189, with subsection (3)(c) explaining that on-street parking is exempt and subsection (4)(a) (v) explaining that income from off-street parking is a retail sale.

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

Renewable Energy Cost Recovery Incentive Program, Modifications to Program

N/A

Parking and Business Improvement Areas

N/A

Important Changes for Non-Profit Org & Local Governments

N/A

Retail Sales by Colleges and Universities

N/A

Brokered Sales of Vessels – Determining the Place of Sale

N/A

Washington Government Entities Tax Obligations

N/A

Tax Incentives for the Production of Solar, Methane and Wind Power

N/A

Public Transportation Agencies May Deduct Fare Revenue

N/A

Excise Tax Exemption for Small Water Districts and Small Irrigation Districts

N/A

Requirements for Long Term Moorage Providers

N/A

Requirements for Long Term Moorage Providers

N/A

Tax Reporting for Nonprofit Water Associations

N/A

Small Water-Sewer and Irrigation Districts/Systems Exemptions Expire

N/A

Vessel Deconstruction – Sales & Use Tax Exemption

Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
10 WTD 332

PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION.Cab operator's income from contracting with local public transportation agencies to provide transportation services to segments of public is taxable.

10 WTD 332

PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION. The taxpayer's gross receipts from the taxi business are subject to the public utility tax with no deductions for compensation paid to drivers, who were under taxpayer's direction and control.

10 WTD 332

PUBLIC UTILITY TAX -- TAXICABS -- URBAN TRANSPORTATION. Income received by taxi cab business from transporting elderly and physically challenged passengers is subject to public utility tax, just like income from other passengers is taxed.

17 WTD 278

PUBLIC ROAD CONSTRUCTION -- “MASS PUBLIC TRANSPORTATION TERMINALS AND PARKING FACILITIES” -- PORT DISTRICT -- AIRPORT. Because a port district is not a “municipality” as defined by RCW 35.95.020, or an RTA, and because a port district is generally not authorized to engage in a transportation business, Taxpayer, as a port district, does not qualify for “public road construction” tax treatment when it builds, repairs, or improves an airport passenger terminal which does not serve an urban public transportation system.

17 WTD 402

REFUSE OR SOLID WASTE COLLECTION BUSINESS -- POLITICAL SUBDIVISIONS -- COMPENSATION FOR SERVICES. Amounts received by a municipal corporation from a county health department are deductible under RCW 82.04.4291.

19 WTD 136

B&O TAX -- PERSONS SUBJECT TO TAX -- STATE AGENCIES -- BOARDS. A non-corporate state board is treated for B&O tax purposes as other non-corporate state agencies, such as departments and institutions of higher learning. Accordingly, B&O tax is not imposed on the fees a board may charge for the services it provides in accordance with its legislative mandate.

19 WTD 243

USE TAX – BUSINESS AND OCCUPATION TAX – PUBLIC UTILITY TAX – EXEMPTION – COST OF CAPITAL FACILITIES. The exemption to the public utility tax, provided by the former RCW 82.16.417, does not extend to amounts paid to a municipal corporation’s water department from a water district, organized under ch. 57.04 RCW, when the municipal corporation’s water department uses a portion of those payments to pay for its capital facilities.

19 WTD 332

B&O TAX – SEWERAGE COLLECTION BUSINESS – ENTERPRISE ACTIVITIES. A municipality’s sewerage and surface water management services are not exclusively governmental in nature, and revenues from those activities are subject to the business and occupation tax.

19 WTD 34

B&O TAX -- PERSONS SUBJECT TO TAX -- STATE AGENCIES -- BOARDS. A non-corporate state board is treated for B&O tax purposes as other non-corporate state agencies, such as departments and institutions of higher learning. Accordingly, B&O tax is not imposed on the fees a board may charge for the services it provides in accordance with its legislative mandate.

24 WTD 365

USE TAX – PRINTED MATERIALS PRODUCED BY A COUNTY FOR ITS OWN USE -- MEASURE OF VALUE TAXED. The correct measure of tax includes every item of cost attributable to the production of the particular item.Such costs include labor, materials and both direct and indirect overhead.

34 WTD 036

RCW 82.04.260(7) – ETA 3019.2014 – B&O TAX – STEVEDORING AND ASSOCIATED ACTIVITIES – VESSEL BERTHING. Dockage charges for vessel berthing for the purpose of moving goods and commodities in waterborne interstate or foreign commerce is subject to tax under the stevedoring business and occupation (B&O) tax classification, pursuant to RCW 82.04.260(7)

4 WTD 447

HOUSING AUTHORITIES -- STATE TAXES -- REFUSE COLLECTION TAX -- EXEMPTION. City and County Housing Authorities created under chapter 35.82 RCW are exempt of all state taxes, including refuse collection tax.

5 WTD 293

DEFINITIONS -- STATE DEPARTMENT OR INSTITUTION -- POLITICAL SUBDIVISION. Under the Washington tax laws and other references in state law (see chapter 4.96, 35.31, 36.45, 39.19, and 28B.10 RCW), a state regional university is adepartment or institution of the state of Washington; it is not a political subdivision of the state.

5 WTD 293

B&O TAX -- DEDUCTION -- POLITICAL SUBDIVISION. A B&O tax deduction is allowed for amounts derived by a political subdivision of the state of Washington from another political subdivision of the state for amounts taxable under the Service B&O tax classification.

8 WTD 387

B&O TAX - PARKS AND RECREATION DEPARTMENT - PAYMENT FROM CITY IN LIEU OF TAXES. Payments from a city budget to a county parks and recreation department, which are in lieu of a special property tax on city residents and which allow city residents to use county parks and recreation facilities at the same rates as county residents, are not taxable under the business and occupation tax.

8 WTD 445

RCW 82.12.010 (1) -- RCW 82.12.020 -- USE TAX -- MEASURE OF -- PRINTED MATERIALS. A county government which makes and uses printed materials is liable for use tax on the total value of such materials which value includes labor and overhead costs expended in the printing thereof.

9 WTD 289-79

RETAIL SALES TAX -- GOVERNMENTAL ACTIVITY -- ANIMAL CONTROL -- ADOPTION FEES -- LICENSE FEES. Pet adoption fees or license fees are not subject to the retail sales tax.The adoption fee is not charged to purchase the animal, but for the cost of paperwork, licensing, and counseling. This is not a purchase of tangible personal property but a governmental fee.

9 WTD 289-79

ENTERPRISE ACTIVITY -- GOVERNMENTAL ACTIVITY -- ANIMAL CONTROL. Animal control activities, which include allowing people to adopt pets and charging a fee, are not enterprise activities but are instead a governmental activity, authorized by RCW 35.24.290. The adoption and/or pet license fees received are not subject to B&O tax.

9 WTD 91

B&O TAXES -- EXEMPTION -- FIRE DISTRICT-- ENTERPRISE ACTIVITY -- AMBULANCE SERVICE. An ambulance service operated in conjunction with a volunteer fire department is not an exclusively-governmental activity where it is essentially in competition with private business and is funded primarily by user fees.ETB 533.04.189.