Washington Administrative Code
2020 Archive

Chapter 458-20 WAC
Last Update: 12/16/20

EXCISE TAX RULES
PDF of Chapter Digest
WAC Sections
458-20-100Informal administrative reviews.
458-20-10001Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation.
458-20-10002Adjudicative proceedings—Formal adjudicative proceedings—Log export enforcement actions pursuant to chapter 240-15 WAC—Orders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120—Converted brief adjudicative proceedings.
458-20-10003Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits.
458-20-10004Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities.
458-20-101Tax registration and tax reporting.
458-20-102Reseller permits.
458-20-10201Application process and eligibility requirements for reseller permits.
458-20-10202Brief adjudicative proceedings for matters related to reseller permits.
458-20-102AResale certificates.
458-20-103Gift certificates—Sale deemed to occur and retail sales tax collected at time of redemption.
458-20-104Small business tax relief based on income of business.
458-20-105Employees distinguished from persons engaging in and operating a business.
458-20-106Casual or isolated sales—Business reorganizations.
458-20-107Requirement to separately state sales tax—Advertised prices including sales tax.
458-20-108Selling price—Credit card service fees, foreign currency, discounts, patronage dividends.
458-20-109Finance charges, carrying charges, interest, penalties.
458-20-110Delivery charges.
458-20-111Advances and reimbursements.
458-20-112Value of products.
458-20-113Ingredients or components, chemicals used in processing new articles for sale.
458-20-115Sales of packing materials and containers.
458-20-116Sales and/or use of labels, name plates, tags, premiums, and advertising material.
458-20-117Sales and/or use of dunnage.
458-20-118Sale or rental of real estate, license to use real estate.
458-20-119Sales by caterers and food service contractors.
458-20-120Sales of ice.
458-20-121Sales of heat or steam—Including production by cogeneration.
458-20-124Restaurants, cocktail bars, taverns and similar businesses.
458-20-12401Special stadium sales and use tax.
458-20-126Sales of motor vehicle fuel, special fuel, and nonpolluting fuel.
458-20-127Sales of newspapers, magazines and periodicals.
458-20-128Real estate brokers and salesmen.
458-20-129Gasoline service stations.
458-20-131Gambling activities.
458-20-132Automobile dealers/demonstrator and executive vehicles.
458-20-133Frozen food lockers.
458-20-134Commercial or industrial use.
458-20-135Extracting natural products.
458-20-13501Timber harvest operations.
458-20-136Manufacturing, processing for hire, fabricating.
458-20-13601Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment.
458-20-138Personal services rendered to others.
458-20-139Trade shops—Printing plate makers, typesetters, and trade binderies.
458-20-140Photofinishers and photographers.
458-20-141Duplicating activities and mailing bureaus.
458-20-142Photographic equipment and supplies.
458-20-143Printers and publishers of newspapers, magazines, and periodicals.
458-20-144Printing industry.
458-20-145Local sales and use tax.
458-20-146National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
458-20-14601Financial institutions—Income apportionment.
458-20-148Barber and beauty shops.
458-20-150Optometrists, ophthalmologists, and opticians.
458-20-151Dentists, audiologists, and other health care providers—Dental laboratories and dental technicians.
458-20-153Funeral establishments.
458-20-154Cemeteries, crematories, columbaria.
458-20-15501Taxation of computer systems and hardware.
458-20-15502Taxation of computer software.
458-20-15503Digital products.
458-20-156Abstract, title insurance and escrow businesses.
458-20-158Florists and nurserymen.
458-20-159Consignees, bailees, factors, agents and auctioneers.
458-20-160Agricultural commission agents.
458-20-162Stockbrokers and security houses.
458-20-163Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool.
458-20-164Insurance producers, adjusters—Title insurance agents—Surplus line brokers.
458-20-165Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.
458-20-166Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses.
458-20-167Educational institutions, school districts, student organizations, and private schools.
458-20-168Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities.
458-20-169Nonprofit organizations.
458-20-170Constructing and repairing of new or existing buildings or other structures upon real property.
458-20-17001Government contracting—Construction, installations, or improvements to government real property.
458-20-171Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic.
458-20-172Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.
458-20-173Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.
458-20-174Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
458-20-17401Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
458-20-175Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.
458-20-176Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel.
458-20-177Sales of motor vehicles, campers, and trailers to nonresident consumers.
458-20-178Use tax and the use of tangible personal property.
458-20-17802Collection of use tax by county auditors and department of licensing—Measure of tax.
458-20-17803Use tax on promotional material.
458-20-179Public utility tax.
458-20-17902Brokered natural gas—Use tax.
458-20-180Motor carriers.
458-20-181Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
458-20-182Warehouse businesses.
458-20-183Recreational services and activities.
458-20-185Tax on tobacco products.
458-20-186Tax on cigarettes.
458-20-187Tax responsibility of vending machine owners and operators.
458-20-18801Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment.
458-20-189Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts.
458-20-190Sales to and by the United States and certain entities created by the United States—Doing business on federal reservations—Sales to foreign governments.
458-20-192Indians—Indian country.
458-20-193Interstate sales of tangible personal property.
458-20-19301Multiple activities tax credits.
458-20-193CImports and exports—Sales of goods from or to persons in foreign countries.
458-20-193DTransportation, communication, public utility activities, or other services in interstate or foreign commerce.
458-20-194Doing business inside and outside the state.
458-20-19401Minimum nexus thresholds for apportionable activities and selling activities.
458-20-19402Single factor receipts apportionment—Generally.
458-20-19403Apportionable royalty receipts attribution.
458-20-19404Financial institutions—Income apportionment.
458-20-19404AFinancial institutions—Income apportionment.
458-20-195Taxes, deductibility.
458-20-196Bad debts.
458-20-197When tax liability arises.
458-20-198Installment sales, method of reporting.
458-20-199Accounting methods.
458-20-200Leased departments.
458-20-201Interdepartmental charges.
458-20-202Pool purchases.
458-20-203Corporations, Massachusetts trusts.
458-20-204Outdoor advertising and advertising display services.
458-20-205Sales of utility services by building companies.
458-20-207Legal, arbitration, and mediation services.
458-20-208Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.
458-20-209Farming for hire and horticultural services performed for farmers.
458-20-210Sales of tangible personal property for farming—Sales of agricultural products by farmers.
458-20-211Leases or rentals of tangible personal property, bailments.
458-20-214Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.
458-20-216Successors, quitting business.
458-20-217Lien for taxes.
458-20-21701Enhanced collection tools.
458-20-218Advertising agencies.
458-20-221Collection of use tax by retailers and selling agents.
458-20-222Veterinarians.
458-20-223Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.
458-20-224Service and other business activities.
458-20-226Landscape and horticultural services.
458-20-227Subscriber television services.
458-20-228Returns, payments, penalties, extensions, interest, stays of collection.
458-20-22801Tax reporting frequency.
458-20-22802Electronic filing and payment.
458-20-229Refunds.
458-20-230Statutory limitations on assessments.
458-20-233Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
458-20-235Effect of rate changes on prior contracts and sales agreements.
458-20-238Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents.
458-20-239Sales to nonresidents of farm machinery or implements, and related services.
458-20-240Manufacturer's new employee tax credits—Applications filed after June 30, 2010.
458-20-24001Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010.
458-20-24001ASales and use tax deferral—Manufacturing and research/development activities in rural counties—Applications filed prior to July 1, 2010.
458-20-24003Tax incentives for high technology businesses.
458-20-240AManufacturer's new employee tax credits—Applications filed prior to July 1, 2010.
458-20-241Radio and television broadcasting.
458-20-242APollution control exemption and/or credits for single purpose facilities added to existing production plants to meet pollution control requirements and which are separately identifiable equipment principally for pollution control.
458-20-242BPollution control exemption and/or credits for dual purpose facilities which are constructed to meet pollution control requirements and which achieve pollution control in the process of production of the plant's products.
458-20-243Litter tax.
458-20-244Food and food ingredients.
458-20-245Taxation of competitive telephone service, telecommunications service, and ancillary service.
458-20-246Sales to or through a direct seller's representative.
458-20-247Trade-ins, selling price, sellers' tax measures.
458-20-248Sales of precious metal bullion and monetized bullion.
458-20-249Artistic or cultural organizations.
458-20-250Solid waste collection tax.
458-20-251Sewerage collection and other related activities.
458-20-252Hazardous substance tax.
458-20-254Recordkeeping.
458-20-255Carbonated beverage syrup tax.
458-20-256Trade shows, conventions and seminars.
458-20-257Tangible personal property warranties and service contracts.
458-20-258Travel agents and tour operators.
458-20-260Oil spill response and administration tax.
458-20-261Commute trip reduction incentives.
458-20-262Retail sales and use tax exemptions for agricultural employee housing.
458-20-263Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.
458-20-264National Uniform Tobacco Settlement.
458-20-265Sales and use tax exemption—Airplane maintenance repair stations.
458-20-267Annual tax performance reports for certain tax preferences.
458-20-267AAnnual reports for certain tax preferences.
458-20-268Annual surveys for certain tax preferences.
458-20-269Waiver of public disclosure of certain new tax preferences.
458-20-270Telephone program excise tax rates.
458-20-272Tire fee—Studded tire fee—Core deposits or credits.
458-20-274Staffing services.
458-20-277Certified service providers—Compensation.
458-20-27701Model 2 volunteer sellers—Compensation.
458-20-278Returned goods, defective goods—Motor vehicle lemon law.
458-20-279Clean alternative fuel vehicles and high gas mileage vehicles.
GENERAL RULE: TAX AVOIDANCE
458-20-280Introduction.
458-20-28001Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a).
458-20-28002Disguised income arrangements described in RCW 82.32.655 (3)(b).
458-20-28003Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c).
458-20-281Petroleum product tax.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-20-10101Business licensing service—Total fee payable—Handling of fees. [Statutory Authority: 2013 c 4, 2011 c 298, RCW 19.02.030 and 19.02.075. WSR 13-17-048, § 458-20-10101, filed 8/13/13, effective 10/1/13. Statutory Authority: 2011 c 298 and RCW 19.02.075. WSR 12-04-060, amended and recodified as § 458-20-10101, filed 1/30/12, effective 3/1/12. Statutory Authority: RCW 19.02.030(3). WSR 10-13-039, § 308-300-160, filed 6/8/10, effective 7/9/10; Order 476-DOL, § 308-300-160, filed 12/30/77.] Repealed by WSR 14-08-010, filed 3/20/14, effective 4/20/14. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-114Nonbusiness income—Bona fide initiation fees, dues, contributions, tuition fees and endowment funds. [Statutory Authority: RCW 82.32.300. WSR 86-02-039 (Order ET 85-8), § 458-20-114, filed 12/31/85; WSR 84-08-012 (Order 84-1), § 458-20-114, filed 3/27/84; Order ET 70-3, § 458-20-114 (Rule 114), filed 5/29/70, effective 7/1/70.] Repealed by WSR 95-22-099, filed 11/1/95, effective 12/2/95. Statutory Authority: RCW 82.32.300.
458-20-122Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. [Statutory Authority: RCW 82.32.300. WSR 94-07-049, § 458-20-122, filed 3/10/94, effective 4/10/94; WSR 86-21-085 (Order ET 86-18), § 458-20-122, filed 10/17/86; WSR 86-09-058 (Order ET 86-7), § 458-20-122, filed 4/17/86; Order ET 70-3, § 458-20-122 (Rule 122), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-18-024, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, and 34.05.230. Later promulgation, see WAC 458-20-210.
458-20-123Public and lending libraries. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-123, filed 3/15/83; Order ET 70-3, § 458-20-123 (Rule 123), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-167 and 458-20-189.
458-20-125Miscellaneous sales for farm use. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-125, filed 3/15/83; Order ET 70-3, § 458-20-125 (Rule 125), filed 5/29/70, effective 7/1/70.] Repealed by WSR 94-07-051, filed 3/10/94, effective 4/10/94. Statutory Authority: RCW 82.32.300.
458-20-130Sales of real property, standing timber, minerals, natural resources. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order ET 87-5), § 458-20-130, filed 9/8/87; WSR 83-07-034 (Order ET 83-17), § 458-20-130, filed 3/15/83; Order ET 70-3, § 458-20-130 (Rule 130), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-137Articles manufactured and installed. [Statutory Authority: RCW 82.32.300. WSR 83-07-034 (Order ET 83-17), § 458-20-137, filed 3/15/83; Order ET 70-3, § 458-20-137 (Rule 137), filed 5/29/70, effective 7/1/70.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-147Public stenographers. [Order ET 73-1, § 458-20-147, filed 11/2/73; Order ET 70-3, § 458-20-147 (Rule 147), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-138 and 458-20-224.
458-20-149Jewelry repair shops. [Order ET 70-3, § 458-20-149 (Rule 149), filed 5/29/70, effective 7/1/70.] Repealed by WSR 93-03-005, filed 1/8/93, effective 2/8/93. Statutory Authority: RCW 82.32.300.
458-20-152Shoe repairmen and shoe shiners. [Order ET 70-3, § 458-20-152 (Rule 152), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-173.
458-20-155Information and computer services. [Statutory Authority: RCW 82.32.300. WSR 85-20-012 (Order ET 85-4), § 458-20-155, filed 9/20/85; Order ET 70-3, § 458-20-155 (Rule 155), filed 5/29/70, effective 7/1/70.] Repealed by WSR 13-06-015, filed 2/25/13, effective 3/28/13. Statutory Authority: RCW 82.32.200 and 82.01.060.
458-20-157Producers of poultry and hatching eggs. [Statutory Authority: RCW 82.32.300. WSR 86-21-085 (Order ET 86-18), § 458-20-157, filed 10/17/86. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order ET 78-4), § 458-20-157, filed 6/27/78; Order ET 70-3, § 458-20-157 (Rule 157), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-161Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-161, filed 3/15/83. Statutory Authority: RCW 82.01.060(2) and 82.32.300. WSR 78-07-045 (Order ET 78-4), § 458-20-161, filed 6/27/78; Order ET 70-3, § 458-20-161 (Rule 161), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-17901Public utility tax—Energy conservation and cogeneration deductions. [Statutory Authority: RCW 82.32.300. WSR 93-07-066, § 458-20-17901, filed 3/17/93, effective 4/17/93; WSR 86-01-077 (Order 85-7), § 458-20-17901, filed 12/18/85.] Repealed by WSR 13-14-121, filed 7/3/13, effective 8/3/13. Statutory Authority: RCW 82.32.300, 82.01.060(2) and chapter 82.16 RCW. Later promulgation, see WAC 458-20-179.
458-20-184Tax on conveyances repealed. [Statutory Authority: RCW 82.32.300. WSR 87-19-007 (Order ET 87-5), § 458-20-184, filed 9/8/87; WSR 83-07-033 (Order ET 83-16), § 458-20-184, filed 3/15/83; Order ET 70-3, § 458-20-184 (Rule 184), filed 5/29/70, effective 7/1/70.] Repealed by WSR 97-21-022, filed 10/7/97, effective 11/7/97. Statutory Authority: RCW 82.32.300.
458-20-18601Wholesale and retail cigarette vendor licenses. [Statutory Authority: RCW 82.32.300. WSR 95-07-068, § 458-20-18601, filed 3/14/95, effective 4/14/95; WSR 92-06-081, § 458-20-18601, filed 3/4/92, effective 4/4/92.] Repealed by WSR 05-02-035, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.24.235, 82.32.300, and 82.01.060(1).
458-20-188Slot machines, pinball machines and other mechanical devices wherein an element of skill or of chance involves a pay-out to the player. [Order ET 70-3, § 458-20-188 (Rule 188), filed 5/29/70, effective 7/1/70.] Repealed by Order ET 73-1, filed 11/2/73. See chapter 218, Laws of 1973 1st ex. sess. for taxability of persons operating the machines or devices previously covered by this rule. See WAC 458-20-187.
458-20-191Federal reservations. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-191, filed 3/15/83; Order ET 75-1, § 458-20-191, filed 5/2/75; Order ET 70-3, § 458-20-191 (Rule 191), filed 5/29/70, effective 7/1/70.] Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230. Later promulgation, see WAC 458-20-190.
458-20-193ASales of goods originating in Washington to persons in other states. [Statutory Authority: RCW 82.32.300. WSR 83-07-033 (Order ET 83-16), § 458-20-193A, filed 3/15/83; Order ET 70-3, § 458-20-193A (Rule 193 Part A), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-193BSales of goods originating in other states to persons in Washington. [Statutory Authority: RCW 82.32.300. WSR 89-06-015 (Order 89-3), § 458-20-193B, filed 2/23/89; WSR 83-07-033 (Order ET 83-16), § 458-20-193B, filed 3/15/83; Order ET 74-1, § 458-20-193B, filed 5/7/74; Order ET 70-3, § 458-20-193B (Rule 193 Part B), filed 5/29/70, effective 7/1/70.] Repealed by WSR 91-24-020, filed 11/22/91, effective 1/1/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-193.
458-20-19405CPI-U adjustments to minimum nexus thresholds for apportionable activities. [Statutory Authority: RCW 82.04.067, 82.32.300, and 82.01.060(2). WSR 13-22-044, § 458-20-19405, filed 10/31/13, effective 12/1/13.] Repealed by WSR 15-04-004, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.32.300 and 82.01.060(2) and RCW 82.04.067, 82.04.460, and 82.04.462.
458-20-206Use tax, fuel oil, oil products, other extracted products. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-206, filed 3/30/83; Order ET 70-3, § 458-20-206 (Rule 206), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-212Insurance adjusters. [Order ET 70-3, § 458-20-212 (Rule 212), filed 5/29/70, effective 7/1/70.] Repealed by WSR 12-11-006, filed 5/3/12, effective 6/3/12. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-213Oil company bulk station agents. [Order ET 70-3, § 458-20-213 (Rule 213), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-215Auditing out-of-state business. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-215, filed 3/30/83; Order ET 70-3, § 458-20-215 (Rule 215), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-254.
458-20-219Patronage dividends of cooperative associations, not deductible. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-219, filed 3/30/83; Order ET 70-3, § 458-20-219 (Rule 219), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300.
458-20-220Painting, paper hanging, and sign painting. [Order ET 70-3, § 458-20-220 (Rule 220), filed 5/29/70, effective 7/1/70.] Repealed by WSR 92-23-021, filed 11/10/92, effective 12/11/92. Statutory Authority: RCW 82.32.300. Later promulgation, see WAC 458-20-170, 458-20-17001, 458-20-171 and 458-20-173.
458-20-225Pattern makers. [Order ET 70-3, § 458-20-225 (Rule 225), filed 5/29/70, effective 7/1/70.] Repealed by WSR 99-08-005, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 82.32.300.
458-20-231Tax on internal distribution. [Statutory Authority: RCW 82.32.300. WSR 99-02-055, § 458-20-231, filed 1/5/99, effective 2/5/99; WSR 90-23-020, § 458-20-231, filed 11/14/90, effective 12/15/90; WSR 83-08-026 (Order ET 83-1), § 458-20-231, filed 3/30/83; Order ET 70-3, § 458-20-231 (Rule 231), filed 5/29/70, effective 7/1/70.] Repealed by WSR 03-09-062, filed 4/14/03, effective 5/15/03. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-232Sales of intoxicating liquor. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-232, filed 3/30/83; Order ET 73-1, § 458-20-232, filed 11/2/73; Order ET 71-1, § 458-20-232, filed 7/22/71; Order ET 70-3, § 458-20-232 (Rule 232), filed 5/29/70, effective 7/1/70.] Repealed by WSR 96-21-142, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 82.32.300 and 34.05.354.
458-20-234Business tax on flour millers, manufacturers of soybean or sunflower oil. [Statutory Authority: RCW 82.32.300. WSR 83-08-026 (Order ET 83-1), § 458-20-234, filed 3/30/83; Order ET 70-3, § 458-20-234 (Rule 234), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-035, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-236Baseball clubs and other sport organizations. [Order ET 70-3, § 458-20-236 (Rule 236), filed 5/29/70, effective 7/1/70.] Repealed by WSR 19-15-114, filed 7/23/19, effective 8/23/19. Statutory Authority: RCW 82.32.300.
458-20-237Retail sales tax collection schedules. [Statutory Authority: RCW 82.32.300. WSR 91-05-038, § 458-20-237, filed 2/13/91, effective 3/16/91; WSR 83-09-028 (Order ET 83-2), § 458-20-237, filed 4/15/83; WSR 82-16-061 (Order ET 82-7), § 458-20-237, filed 7/30/82. Statutory Authority: RCW 82.32.300 and 82.08.060. WSR 82-06-020 (Order 82-1), § 458-20-237, filed 2/24/82. Statutory Authority: RCW 82.08.060 and 82.14.070. WSR 81-01-099 (Order 80-5), § 458-20-237, filed 12/23/80. Statutory Authority: RCW 82.08.060, 82.14.070 and 82.32.300. WSR 79-06-036 (Order ET 79-1), § 458-20-237, filed 5/17/79, effective 7/1/79; Order ET 76-2, § 458-20-237, filed 5/19/76; Order ET 72-3, § 458-20-237, filed 11/30/72; Order ET 70-3, § 458-20-237 (Rule 237), filed 5/29/70, effective 7/1/70.] Repealed by WSR 00-22-034, filed 10/25/00, effective 11/25/00. Statutory Authority: RCW 82.32.300.
458-20-24002Sales and use tax deferral—New manufacturing and research/development facilities. [Statutory Authority: RCW 82.32.300, 82.01.060(2), chapters 82.04, 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-24002, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300. WSR 88-17-047 (Order 88-5), § 458-20-24002, filed 8/16/88; WSR 87-19-007 (Order ET 87-5), § 458-20-24002, filed 9/8/87; WSR 86-14-019 (Order ET 86-13), § 458-20-24002, filed 6/24/86; WSR 85-21-013 (Order ET 85-5), § 458-20-24002, filed 10/7/85.] Repealed by WSR 10-23-057, filed 11/10/10, effective 12/11/10. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-242Pollution control exemption and/or credits. (Rule 242) [Recodified as § 458-20-242A and 458-20-242B.]
458-20-253Mobile homes and mobile home park fee. [Statutory Authority: RCW 82.32.300. WSR 89-21-002, § 458-20-253, filed 10/5/89, effective 11/5/89; WSR 89-01-033 (Order 88-8), § 458-20-253, filed 12/13/88.] Repealed by WSR 98-01-111, filed 12/18/97, effective 1/18/98. Statutory Authority: RCW 82.32.300.
458-20-259Small timber harvesters—Business and occupation tax exemption. [Statutory Authority: RCW 82.32.300. WSR 98-16-107, § 458-20-259, filed 8/5/98, effective 9/5/98; WSR 90-17-007, § 458-20-259, filed 8/3/90, effective 9/3/90.] Repealed by WSR 01-15-072, filed 7/17/01, effective 8/17/01. Statutory Authority: RCW 82.32.300.
458-20-273Renewable energy system cost recovery. [Statutory Authority: RCW 82.32.300 and 82.01.060(2). WSR 16-13-029, § 458-20-273, filed 6/6/16, effective 7/7/16. Statutory Authority: RCW 82.32.300, 82.01.060, 82.16.110, 82.16.120, and 82.16.130. WSR 14-03-081, § 458-20-273, filed 1/15/14, effective 2/15/14. Statutory Authority: RCW 82.32.300 and 82.01.060. WSR 10-17-004, § 458-20-273, filed 8/5/10, effective 9/5/10; WSR 06-16-097, § 458-20-273, filed 7/31/06, effective 8/31/06.] Repealed by WSR 19-02-057, filed 12/27/18, effective 1/27/19. Statutory Authority: RCW 82.32.300 and 82.01.060(2).
458-20-27702Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses. [Statutory Authority: RCW 82.32.300, 82.32.760, and 82.01.060(2). WSR 08-14-083, § 458-20-27702, filed 6/26/08, effective 7/27/08.] Repealed by WSR 21-01-061, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 82.32.300, 82.01.060 and 2020 c 139 § 64(15).
458-20-99999Appendix—The Buck Act. Repealed by WSR 05-03-002, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300, 82.01.060(1), and 34.05.230.