Date of Adoption: April 14, 2003.
Purpose: WAC 458-20-231 explains the application of B&O tax on internal transfers of tangible personal property imposed by RCW 82.04.270. This tax, commonly referred to as the "internal distributions tax," applied to persons distributing of tangible personal property owned by them from a warehouse or other central location in this state to two or more of their own retail stores or outlets in this state.
This rule explains that this tax was repealed effective July 1, 1998, by chapter 329, Laws of 1998. Thus, the information contained in this rule is no longer necessary because the tax does not apply to any period within the statutory claim period for refunds and/or assessments.
Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-231 Tax on internal distributions.
Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).
Adopted under notice filed as WSR 03-04-030 on January 27, 2003.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making:
Pilot Rule Making:
or Other Alternative Rule Making:
Effective Date of Rule: Thirty-one days after filing.
April 14, 2003
Russell W. Brubaker
Legislation and Policy Division