WAC 235 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.220	Business and Occupation tax imposed.
82.08.020	Tax imposed-Retail sales-Retail car rental.
82.08.02565	Exemptions--Sales of manufacturing and research and development machinery and equipment--Labor and services for installation--Exemption certificate--Rules.
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 money.
82.24.020	Tax imposed-Additional taxes for specific purposes-Absorption of tax-Possession defined.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-235	The Department amended WAC 458-20-235 to: Recognize provisions of RCW 82.08.064(3), which provides specific guidance for the effect of sales tax rate changes for persons performing retail services such as repairing property and constructing buildings. Remove the last paragraph, which referred cash-basis taxpayers to WAC 458-20-199 for instructions on the taxpayer’s responsibility to make an “accounts receivable adjustment” when there is a change in tax rates. This adjustment is no longer required in WAC 458-20-199.
458-20-235	Effect of rate changes on prior contracts and sales agreements.Effective ---

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
117.08.235	PAYMENT PRIOR TO SERVICES - WHEN TAXABLE Revised 2/2/09 See ETA 3150.2009
3150.2009	Payment prior to services - When taxable

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
17 WTD 424	MACHINERY AND EQUIPMENT – EXEMPTION – SALES CONTRACTS – SALES PRIOR TO EFFECTIVE DATE OF EXEMPTION. A taxpayer need not collect and remit retail sales tax to the Department of Revenue, on amounts received for sales of machinery or equipment that otherwise qualify as exempt under RCW 82.08.02565, when the unconditional sales contract was entered into prior to the effective date of that statute and the amounts were received prior to the effective date of that statute, if the machinery or equipment was delivered after the effective date of RCW 82.08.02565.
19 WTD 177	MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION – RECEIPT BEFORE AND AFTER EFFECTIVE DATE OF EXEMPTION. When a taxpayer purchases machinery and/or equipment that qualifies for the manufacturing machinery and equipment exemption from the retail sales and use taxes and receives a portion of the machinery and equipment before the effective date of the exemption (July 1, 1995) and a portion after the effective date, only the portion received after the effective date qualifies for the exemption.
19 WTD 177	MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION – RECEIPT BEFORE AND AFTER EFFECTIVE DATE OF EXEMPTION. When a taxpayer, in addition to purchasing machinery and/or equipment that qualifies for the manufacturing machinery and equipment exemption from the retail sales and use taxes, purchases installation services and the installation services are provided both before and after the effective date of the exemption, the taxpayer is entitled to the exemption for the entire installation costs.
6 WTD 147	TAX RATE CHANGES -- CASH BASIS TAXPAYER -- ACCOUNTS RECEIVABLE ADJUSTMENT. Taxpayers filing returns on a cash receipts basis per Rule 199's method three must make an accounts receivable adjustment at the time of a change in tax rates. Where a cash receipts taxpayer held a promissory note (deemed an account receivable) and a tax rate change became effective May 1, 1982, the account receivable became subject to taxation in the reporting period April 1982.