WAC 200

Business and occupation tax imposed.

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

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

Leased departments.Effective 1/28/91

LEASE BASED ON PERCENTAGE OF GROSSPROCEEDS - This document explains that an operator of an amusement concession may not deduct rent payments (calculated as a percentage of gross receipts) when computing his or her tax liability.It is no longer needed.RCW 82.04.070 and 82.04.080 clearly provide that costs of doing business are not to be deducted from the measure of tax.WAC 458-20-187 (Coin operated amusement devices and service machines) also explains that persons operating such machines are subject to tax upon their gross proceeds.It also explains that if the machines are placed at a locati

B&O TAX -- EXEMPTION -- REAL ESTATE -- LICENSE TO USE -- LEASE -- ANTIQUE MALL.Where the use of space in an antique mall is conveyed by a written agreement purporting to be a lease and where the space is identified with particularity in the agreement and at the physical location, and where the agreement specifies a certain term, as well as notice for termination, the arrangement will be construed as a rental or lease of real property, as opposed to a license to use same.

B&O TAX -- EXEMPTION -- REAL PROPERTY -- RENTAL OF-- LICENSE TO USE -- LEASED DEPARTMENT --MANICURIST. A leased department is deemed to be the rental of real property, the income from which is exempt of B&O tax. The operation of an independent manicurist within a makeup store is found to be a leased department. NOTE:Both WAC 458-20-118 and WAC 458-20-200 have been amended since the issuance of this determination. These rule changes will affect the holding of issue [2] in the determination.