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Tax Research Index
| Name | Description |
|---|---|
| WAC 148 | Barber and beauty shops |
| WAC 149 | Jewelry repair shops. Repealed February 7, 1994 |
| WAC 150 | Optometrists, ophthalmologists, and opticians |
| WAC 151 | Dentists and other health care providers, dental laboratories, and dental technicians |
| WAC 152 | Shoe repairmen and shoe shiners. Repealed November 10, 1992 |
| WAC 153 | Funeral establishments |
| WAC 154 | Cemeteries, crematories, columbaria |
| WAC 155 | Information and Computer Services Repealed 02/25/13 |
| WAC 155-01 | Computer hardware, computer software, information service, and computer services |
| WAC 155-02 | Taxation of Computer Software |
| WAC 155-03 | Digital Products |
| WAC 156 | Abstract, title insurance and escrow businesses |
| WAC 157 | Producers of poultry and hatching eggs. Repealed March 25, 1999 |
| WAC 158 | Florists and nurserymen |
| WAC 159 | Consignees, bailees, factors, agents and auctioneers |
| WAC 160 | Agricultural commission agents |
| WAC 161 | Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. Repealed October 25, 2000 |
| WAC 162 | Stockbrokers and security houses |
| WAC 163 | Insurance companies |
| WAC 164 | Insurance agents, brokers and solicitors |
| WAC 165 | Laundry, dry cleaning, linen and uniform supply, and self-service and coin operated laundry services |
| WAC 166 | Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses |
| WAC 167 | Educational institutions, school districts, student organizations, and private schools |
| WAC 168 | Hospitals, nursing homes, boarding homes, adult family homes, and similar health care facilities |
| WAC 169 | Nonprofit Organizations |
| WAC 170 | Constructing and repairing of new or existing buildings or other structures upon real property |
| WAC 170-01 | Government contracting - Construction, installations, or improvements to government real property |
| WAC 171 | Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation |
| WAC 172 | Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services |
| WAC 173 | Installing, cleaning, repairing or otherwise altering or improving personal property of consumers |
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.
