Section 458-20-100. Informal administrative reviews.

Section 458-20-10001. Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation.

Section 458-20-10002. Adjudicative 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.

Section 458-20-10003. Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits.

Section 458-20-10004. Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities.

Section 458-20-101. Tax registration and tax reporting.

Section 458-20-102. Reseller permits.

Section 458-20-10201. Application process and eligibility requirements for reseller permits.

Section 458-20-10202. Brief adjudicative proceedings for matters related to reseller permits.

Section 458-20-102A. Resale certificates.

Section 458-20-103. Time and place of sale.

Section 458-20-104. Small business tax relief based on income of business.

Section 458-20-105. Employees distinguished from persons engaging in and operating a business.

Section 458-20-106. Casual or isolated sales—Business reorganizations.

Section 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax.

Section 458-20-108. Selling price—Credit card service fees, foreign currency, discounts, patronage dividends.

Section 458-20-109. Finance charges, carrying charges, interest, penalties.

Section 458-20-110. Delivery charges.

Section 458-20-111. Advances and reimbursements.

Section 458-20-112. Value of products.

Section 458-20-113. Ingredients or components, chemicals used in processing new articles for sale.

Section 458-20-115. Sales of packing materials and containers.

Section 458-20-116. Sales and/or use of labels, name plates, tags, premiums, and advertising material.

Section 458-20-117. Sales and/or use of dunnage.

Section 458-20-118. Sale or rental of real estate, license to use real estate.

Section 458-20-119. Sales by caterers and food service contractors.

Section 458-20-120. Sales of ice.

Section 458-20-121. Sales of heat or steam—Including production by cogeneration.

Section 458-20-124. Restaurants, cocktail bars, taverns and similar businesses.

Section 458-20-12401. Special stadium sales and use tax.

Section 458-20-126. Sales of motor vehicle fuel, special fuel, and nonpolluting fuel.

Section 458-20-127. Sales of newspapers, magazines and periodicals.

Section 458-20-128. Real estate brokers and salesmen.

Section 458-20-129. Gasoline service stations.

Section 458-20-131. Gambling activities.

Section 458-20-132. Automobile dealers/demonstrator and executive vehicles.

Section 458-20-133. Frozen food lockers.

Section 458-20-134. Commercial or industrial use.

Section 458-20-135. Extracting natural products.

Section 458-20-13501. Timber harvest operations.

Section 458-20-136. Manufacturing, processing for hire, fabricating.

Section 458-20-13601. Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment.

Section 458-20-138. Personal services rendered to others.

Section 458-20-139. Trade shops—Printing plate makers, typesetters, and trade binderies.

Section 458-20-140. Photofinishers and photographers.

Section 458-20-141. Duplicating activities and mailing bureaus.

Section 458-20-142. Photographic equipment and supplies.

Section 458-20-143. Printers and publishers of newspapers, magazines, and periodicals.

Section 458-20-144. Printing industry.

Section 458-20-145. Local sales and use tax.

Section 458-20-146. National and state banks, mutual savings banks, savings and loan associations and other financial institutions.

Section 458-20-14601. Financial institutions—Income apportionment.

Section 458-20-148. Barber and beauty shops.

Section 458-20-150. Optometrists, ophthalmologists, and opticians.

Section 458-20-151. Dentists, audiologists, and other health care providers—Dental laboratories and dental technicians.

Section 458-20-153. Funeral establishments.

Section 458-20-154. Cemeteries, crematories, columbaria.

Section 458-20-15501. Taxation of computer systems and hardware.

Section 458-20-15502. Taxation of computer software.

Section 458-20-15503. Digital products.

Section 458-20-156. Abstract, title insurance and escrow businesses.

Section 458-20-158. Florists and nurserymen.

Section 458-20-159. Consignees, bailees, factors, agents and auctioneers.

Section 458-20-160. Agricultural commission agents.

Section 458-20-162. Stockbrokers and security houses.

Section 458-20-163. Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington state health insurance pool.

Section 458-20-164. Insurance producers, adjusters—Title insurance agents—Surplus line brokers.

Section 458-20-165. Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.

Section 458-20-166. Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses.

Section 458-20-167. Educational institutions, school districts, student organizations, and private schools.

Section 458-20-168. Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities.

Section 458-20-169. Nonprofit organizations.

Section 458-20-170. Constructing and repairing of new or existing buildings or other structures upon real property.

Section 458-20-17001. Government contracting—Construction, installations, or improvements to government real property.

Section 458-20-171. Building, 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.

Section 458-20-172. Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services.

Section 458-20-173. Installing, cleaning, repairing or otherwise altering or improving personal property of consumers.

Section 458-20-174. Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.

Section 458-20-17401. Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.

Section 458-20-175. Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.

Section 458-20-176. Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel.

Section 458-20-177. Sales of motor vehicles, campers, and trailers to nonresident consumers.

Section 458-20-178. Use tax and the use of tangible personal property.

Section 458-20-17802. Collection of use tax by county auditors and department of licensing—Measure of tax.

Section 458-20-17803. Use tax on promotional material.

Section 458-20-179. Public utility tax.

Section 458-20-17902. Brokered natural gas—Use tax.

Section 458-20-180. Motor carriers.

Section 458-20-181. Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.

Section 458-20-182. Warehouse businesses.

Section 458-20-183. Amusement, recreation, and physical fitness services.

Section 458-20-185. Tax on tobacco products.

Section 458-20-186. Tax on cigarettes.

Section 458-20-187. Tax responsibility of vending machine owners and operators.

Section 458-20-18801. Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment.

Section 458-20-189. Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.

Section 458-20-190. Sales to and by the United States and certain entities created by the United States—Doing business on federal reservations—Sales to foreign governments.

Section 458-20-192. Indians—Indian country.

Section 458-20-193. Interstate sales of tangible personal property.

Section 458-20-19301. Multiple activities tax credits.

Section 458-20-193C. Imports and exports—Sales of goods from or to persons in foreign countries.

Section 458-20-193D. Transportation, communication, public utility activities, or other services in interstate or foreign commerce.

Section 458-20-194. Doing business inside and outside the state.

Section 458-20-19401. Minimum nexus thresholds for apportionable activities.

Section 458-20-19402. Single factor receipts apportionment—Generally.

Section 458-20-19403. Apportionable royalty receipts attribution.

Section 458-20-19404. Financial institutions—Income apportionment.

Section 458-20-195. Taxes, deductibility.

Section 458-20-196. Bad debts.

Section 458-20-197. When tax liability arises.

Section 458-20-198. Installment sales, method of reporting.

Section 458-20-199. Accounting methods.

Section 458-20-200. Leased departments.

Section 458-20-201. Interdepartmental charges.

Section 458-20-202. Pool purchases.

Section 458-20-203. Corporations, Massachusetts trusts.

Section 458-20-204. Outdoor advertising and advertising display services.

Section 458-20-205. Sales of utility services by building companies.

Section 458-20-207. Legal, arbitration, and mediation services.

Section 458-20-208. Exemptions for wholesale sales of new motor vehicles between new car dealers and for accommodation sales.

Section 458-20-209. Farming for hire and horticultural services performed for farmers.

Section 458-20-210. Sales of tangible personal property for farming—Sales of agricultural products by farmers.

Section 458-20-211. Leases or rentals of tangible personal property, bailments.

Section 458-20-214. Cooperative marketing associations and independent dealers acting as agents of others with respect to the sale of fruit and produce.

Section 458-20-216. Successors, quitting business.

Section 458-20-217. Lien for taxes.

Section 458-20-21701. Enhanced collection tools.

Section 458-20-218. Advertising agencies.

Section 458-20-221. Collection of use tax by retailers and selling agents.

Section 458-20-222. Veterinarians.

Section 458-20-223. Persons performing contracts on the basis of time and material, or cost-plus-fixed-fee.

Section 458-20-224. Service and other business activities.

Section 458-20-226. Landscape and horticultural services.

Section 458-20-227. Subscriber television services.

Section 458-20-228. Returns, payments, penalties, extensions, interest, stays of collection.

Section 458-20-22801. Tax reporting frequency.

Section 458-20-22802. Electronic filing and payment.

Section 458-20-229. Refunds.

Section 458-20-230. Statutory limitations on assessments.

Section 458-20-233. Tax liability of medical and hospital service bureaus and associations and similar health care organizations.

Section 458-20-235. Effect of rate changes on prior contracts and sales agreements.

Section 458-20-236. Baseball clubs and other sport organizations.

Section 458-20-238. Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents.

Section 458-20-239. Sales to nonresidents of farm machinery or implements, and related services.

Section 458-20-240. Manufacturer's new employee tax credits—Applications filed after June 30, 2010.

Section 458-20-24001. Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010.

Section 458-20-24001A. Sales and use tax deferral—Manufacturing and research/development activities in rural counties—Applications filed prior to July 1, 2010.

Section 458-20-24003. Tax incentives for high technology businesses.

Section 458-20-240A. Manufacturer's new employee tax credits—Applications filed prior to July 1, 2010.

Section 458-20-241. Radio and television broadcasting.

Section 458-20-242A. Pollution 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.

Section 458-20-242B. Pollution 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.

Section 458-20-243. Litter tax.

Section 458-20-244. Food and food ingredients.

Section 458-20-245. Taxation of competitive telephone service, telecommunications service, and ancillary service.

Section 458-20-246. Sales to or through a direct seller's representative.

Section 458-20-247. Trade-ins, selling price, sellers' tax measures.

Section 458-20-248. Sales of precious metal bullion and monetized bullion.

Section 458-20-249. Artistic or cultural organizations.

Section 458-20-250. Solid waste collection tax.

Section 458-20-251. Sewerage collection and other related activities.

Section 458-20-252. Hazardous substance tax and petroleum product tax.

Section 458-20-254. Recordkeeping.

Section 458-20-255. Carbonated beverage syrup tax.

Section 458-20-256. Trade shows, conventions and seminars.

Section 458-20-257. Tangible personal property warranties and service contracts.

Section 458-20-258. Travel agents and tour operators.

Section 458-20-260. Oil spill response and administration tax.

Section 458-20-261. Commute trip reduction incentives.

Section 458-20-262. Retail sales and use tax exemptions for agricultural employee housing.

Section 458-20-263. Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources.

Section 458-20-264. National Uniform Tobacco Settlement.

Section 458-20-267. Annual reports for certain tax adjustments.

Section 458-20-268. Annual surveys for certain tax preferences.

Section 458-20-270. Telephone program excise tax rates.

Section 458-20-272. Tire fee—Studded tire fee—Core deposits or credits.

Section 458-20-273. Renewable energy system cost recovery.

Section 458-20-274. Staffing services.

Section 458-20-277. Certified service providers—Compensation.

Section 458-20-27701. Model 2 volunteer sellers—Compensation.

Section 458-20-27702. Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses.

Section 458-20-278. Returned goods, defective goods—Motor vehicle lemon law.

Section 458-20-279. Clean alternative fuel vehicles and high gas mileage vehicles.

Section 458-20-280. Introduction.

Section 458-20-28001. Construction joint ventures and similar arrangements described in RCW 82.32.655 (3)(a).

Section 458-20-28002. Disguised income arrangements described in RCW 82.32.655 (3)(b).

Section 458-20-28003. Sales and use tax avoidance arrangements described in RCW 82.32.655 (3)(c).