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Tax Research Index
| Name | Description |
|---|---|
| WAC 122 | Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. Repealed September 25, 2003 |
| WAC 123 | Public and lending libraries. Repealed November 10, 1992 |
| WAC 124 | Restaurants, cocktail bars, taverns and similar businesses |
| WAC 124-01 | Special stadium sales and use tax |
| WAC 125 | Miscellaneous sales for farm use. Repealed March 10, 1994 |
| WAC 126 | Sales of motor vehicle fuel, special fuels, and nonpollutant fuel |
| WAC 127 | Sales of newspapers, magazines and periodicals |
| WAC 128 | Real estate brokers and salesmen |
| WAC 129 | Gasoline service stations |
| WAC 130 | Sales of real property, standing timber, minerals, natural resources. Repealed November 26, 2000 |
| WAC 131 | Gambling activities |
| WAC 132 | Automobile dealers/demonstrator and executive vehicles |
| WAC 133 | Frozen food lockers |
| WAC 134 | Commercial or industrial use |
| WAC 135 | Extracting natural products |
| WAC 135-01 | Timber harvest operations |
| WAC 136 | Manufacturing, processing for hire, fabricating |
| WAC 136-01 | Manufacturers and processors for hire - Sales and use tax exemption for machinery and equipment |
| WAC 137 | Articles manufactured and installed. Repealed December 18, 1997 |
| WAC 138 | Personal services rendered to others |
| WAC 139 | Trade shops - Printing plate makers, typesetters, and trade binderies |
| WAC 140 | Photofinishers and photographers |
| WAC 141 | Duplicating activities and mailing bureaus |
| WAC 142 | Photographic equipment and supplies |
| WAC 143 | Publishers of newspapers, magazines, periodicals |
| WAC 144 | Printing industry |
| WAC 145 | Local sales and use tax |
| WAC 146 | National and state banks, mutual savings banks, savings and loan associations and other financial institutions |
| WAC 146-01 | Financial institutions-Income apportionment |
| WAC 147 | Public stenographers. Repealed November 10, 1992 |
Disclaimer
The Research Index system should not be construed in any way as giving business, legal, or other advice. The information provided in this index system, such as references to RCWs, WACs, determinations, excise tax advisories, and special notices is updated periodically. Portions of such information may not be current. The Department of Revenue reserves the right to revise and update this index at any time without notice.
If you have a tax-related question specific to your business, you may contact the Department of Revenue for a response. Your request must identify the taxpayer and include all pertinent facts surrounding the issue. This type of tax ruling is binding on both the taxpayer and the Department of Revenue. Your question and our response are considered confidential tax information and will not be provided to other taxpayers without your written consent.
