Skip to main content
WAC 256
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| N/A | Nonprofit Organizations |
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| 82.04.050 | "Sale at retail," "retail sale." |
|||
| 82.04.4282 | Deductions - Fees, dues, charges. |
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| 458-20-256 | Trade shows, conventions and seminars.Effective 3/5/90 |
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| 3182.2013 | Trade Shows, Conventions, and Education Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). |
|||
| 3182.2013 | Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explained when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). The Department and stakeholders have reexamined the need for this ETA and agree that existing WAC 458-20-256 is sufficiently clear and the additional explanation contained in the ETA is not needed and has therefore cancelled ETA 3182.2013. |
Cancelled |
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| N/A | Draft: Trade Shows, Conventions and Educational Seminars Offered by Nonprofit Trade or Professional Organizations |
| Document Reference | Description | Date of Issue | Status | |
|---|---|---|---|---|
| 13 WTD 108 | SERVICE B&O TAX -- LEASE VERSUS LICENSE TO USE REAL ESTATE -- TRADE SHOW SPACE. Under Rule 256, effective March 5, 1990, income from trade show space is subject to service B&O tax where the trade show is open to the public. Under Rule 118, for periods priorto March 5, 1990, income from trade show space is subject to service B&Otax where the space is provided for a short period and the taxpayer retains control over the space. |
|||
| 19 WTD 136 | RETAIL SALES – WILDLIFE TOURS - DAY TRIPS FOR SIGHTSEEING PURPOSES VERSUS EDUCATIONAL ACTIVITIES.To determine whether the paramount purpose of a trip is educational or sightseeing, a variety of factors must be examined: Whether instruction is a substantial part of the trip; whether the sightseeing is incidental to the primary purpose of the trip; whether the trip is in essence a continuation or enhancement of an existing curriculum; whether credit or certification is given; whether established places of interest are visited; and the manner in which the trip is advertised and sold to the pub |
