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WAC 248

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.062

"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-248

Sales of precious metal bullion and monetized bullion.
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
19 WTD 799

B&O TAX – SALES TAX – SILVER CERTIFICATES – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062. Silver certificates are neither precious metal nor monetized bullion.
33 WTD 14

RCW 82.04.050(1)(a), RCW 82.08.020: B&O TAX - RETAIL SALES TAX – COLLECTABLE CURRENCY. Sales of collectable currency are sales of tangible personal property subject to retail sales tax and retailing B&O tax.
33 WTD 486

RULE 248: B&O TAX – SALES TAX – MONETIZED BULLION – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062.