WAC 204 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.020	"Tax year," "taxable year."
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.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-204	Outdoor advertising and advertising display services.Effective 7/1/70

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
277.08.204	POSTING SERVICES PERFORMED BY AN OUTDOOR ADVERTISING COMPANY ON BILLBOARDS OWNED AND CONTROLLED BY THE CUSTOMER Revised 2/2/09 See ETA 3037.2009
3037.2009	Posting services performed by an outdoor advertising company on billboards owned and controlled by the customer

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
13 WTD 151	OUTDOOR ADVERTISING SERVICES -- PAINTING BILLBOARDS -- MANUFACTURING B&O TAX -- USE TAX --MANUFACTURING ACTIVITY AS PART OF SERVICE RENDERED. Where taxpayer provides a service involving some activities, which when isolated, would be considered manufacturing activities, there must be a clearly separate and distinct commercial or industrial use of the manufactured article in order for multiple tax liability to arise There is no separate use of the painted panels because posting or painting advertising onbillboard is an indistinguishable part of the advertising service provided. Det. No.
13 WTD 151	OUTDOOR ADVERTISING SERVICES -- DEFINITION --BILLBOARD. A taxpayer provides outdoor advertising services when it paints or posts advertising copy for others on billboards it owns or controls. The services provided are not changed into manufacturing activities for taxation purposes simply because advertisements are painted on panels at taxpayer's plant rather than on outdoor structures. The structures merely accommodate the outdoor display ofthe advertisements. Painting panels is the same activity as painting billboards.
26 WTD 256	RCW 82.04.080, RCW 82.04.090: SERVICE B&O TAX -- ADVERTISING DISPLAY SERVICE -- BONA FIDE DISCOUNT -- NET CHARGE.Service B&O tax on advertising display service charges billed on a net basis is measured by the amount billed and legally due.