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WAC 237

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.08.060

Collection of tax-Methods and schedules.
82.14.030

Sales and use taxes authorized-Additional taxes authorized-maximum rates.
82.14.045

Sales and use taxes for public transportation systems.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
N/A

Repealed 11/26/00
458-20-237

Retail sales tax collection schedules. Effective 3/16/91s
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
360.08.237

RETAIL SALES TAX: CONSTITUTIONAL ISSUES This document explains that there are no constitutional issues with respect to RCW 82.08.050's requirement that businesses to account for and pay over sales taxes due from their customers. This document is no longer needed. Cancelled by ETA 2003 -4s 09/14/01
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
3 WTD 149

RETAIL SALES TAX -- LOCAL SALES TAX -- SELLER'S LIABILITY -- FAILURE TO COLLECT. Seller who fails to collect state sales tax is personally liable for the amount of the tax, and since administrative provisions of chapter 82.08 RCW are specifically made applicable to chapter 82.14 RCW, seller who fails to collect local sales tax is personally liable for that tax as well.