Page 1 of 29

WAC 458-20 INDEX

A ACH (automated clearing house)…………………….22801 credit………………………………………………22801 debit……………………………………………….22801 ADP system ......................................................................... 252 Abandonment definition .......................................................................... 217 Abstract businesses ............................................................. 156 Academic transcripts .......................................................... 167 Accommodation sales definition .......................................................................... 208 Accountability trust fund for retail sales tax ........................................... 217 Accountants ................................................................ 138, 224 Accounting methods ........................................................... 199 Accounts receivable ............................................................ 199 Accounts receivable adjustment effect of rate changes ...................................................... 235 Accrediting association ....................................................... 168 Accrual basis ............................................................... 197, 199 Accrual, accounting method............................................... 199 Active nonreporting……………………………….101, 228 Actual or constructive possession .............................. 159, 252 Actual records of facilities usage ....................................... 183 Acquisition of business ....................................................... 216 Addressographing ............................................................... 144 Adjudicative proceedings brief adjudicative proceedings .......... 10001, 10002, 10003 formal adjudicative proceedings ................... 10001, 10002 log enforcement actions .............................................. 10002 matters related to suspension, nonrenewal, & nonissuance

of licenses to sell spirits .............................................. 10003 Adjuster, insurance ............................................................. 164 Administrative closure .............................................................................. 101 hearing procedures .......................................................... 100 law judge.......................................................................... 100 review .............................................................................. 100 Administrative Procedures Act ......................... 10001, 10002 Admission fee...................................................................... 189 Adult family home………………………………...168, 169 Advance attorneys ........................................................................... 207 definition .......................................................................... 111 Advertised price including sales tax .................................. 107 Advertising

agencies .................................................. 139, 144, 218, 241 commissions or discounts .............................................. 218 display service ................................................................. 204 local broadcast ................................................................ 241 material ............................................................................ 116 national broadcast ........................................................... 241 network broadcast ........................................................... 241 out of state ...................................................................... 194 outdoor ............................................................................ 204 radio and television ........................................................ 241 regional broadcast ........................................................... 241 revenues, subscriber television (cable/satellite) ............ 227 services .................................................................... 204, 218 signs ................................................................................. 118 Aerial surveyors .................................................................. 224 Aerospace manufacturing ……………………………...267 Affidavit nonresident out-of-state vessel repair ............................ 238 nonresident vehicle purchaser ........................................ 177 out-of-state residency, vessels ....................................... 238 Affiliate………………………………………………..264 Affiliated corporations ....................................................... 203 Aged, nutrition program ..................................................... 244 Agencies advertising ....................................................................... 218 fees for broadcast advertising ........................................ 241 Agent .......................................................... 111, 159, 160, 207 independent selling ......................................................... 221 Agents for enhanced pollination ........................................ 210 Aging, as manufacturing .................................................... 136 Agricultural commissions agent ......................................................... 160 commodities warehouses ............................................... 182 Department of ................................................................. 190 employer……………………………………………..262 employee housing……………………………………262 product, definition ............................................ …. 209, 210 sales by farmers .............................................................. 210 use in manufacturing ...................................................... 210 Air Force ............................................................................. 190 Air pollution control facility definition ...................................................................... 242A Air transportation ................................................................ 179 Airplane carrier ............................................................................... 175 commercial ...................................................................... 267 hangar/tie down site ........................................................ 118 manufacturer ................................................................... 267 meals ................................................................................ 119 superefficient……………………………………….. 267 Alcoholic beverages ........................................................... 244 Allocation and apportionment ....................................... 14601 Alloy and mercury .............................................................. 151 Amalgam ............................................................................. 151 Ambulances ........................................................................ 224 Amended returns ................................................................ 229 American Express charge cards ......................................... 166

Page 2 of 29

American plan hotels .......................................................... 119 Amplifying equipment........................................................ 211 Amusement and physical fitness services ................................... 183, 189 and recreation businesses........................................ 183, 189 devices, definition ........................................................... 187 game ................................................................................. 131 operators, sales of tickets to ............................................ 144 services ............................................................................ 183 Anemometers ...................................................................... 263 Anesthesia gases ............................................................. 18801 Animals care of ............................................................................. 222 hides ................................................................................. 136 husbandry ................................................................ 209, 210 pharmaceuticals ............................................................... 210 Annexation use tax exemption ........................................................... 178 Annual report .............................................................. 240, 267 Annual survey ..................................................................... 268 Apartments .......................................................................... 118 Apparel altering of ......................................................................... 173 repair of ............................................................................ 173 use tax exemption ........................................................... 178 Appeal adjudicative proceedings ............................... 10001, 10004 Board of Tax Appeals ..................................................... 100 Department of Revenue .................................................. 100 hearings ............................................................................ 100 Appeal continued order revoking/suspending cigarette vendor's license .. 186 petition ............................................................................. 100 refund ............................................................................... 229 settlements ....................................................................... 100 small claims ..................................................................... 100 time period for filing ....................................................... 100 Thurston County Superior Court ................................... 100 Application, Master Business............................................. 101 Apportion actual records of facilities usage .................................... 183 cost of doing business method ....................................... 194 cost of production method .............................................. 183 separate accounting methods .......................................... 194 single factor receipts apportionment generally .......... 19402 Apportionable income .................................................... 14601 Apportionment ............................................... 14601, 162, 194 single factor receipts apportionment generally .......... 19402 single factor receipts apportionment royalties ............ 19403 Apportionment and allocation (financial institution) .... 14601 percentage .................................................................... 14601 financial institutions income apportionment ............. 19404 Appraisers ............................................................................ 224 Aquaculture ................................................................. 209, 210 Arbitration ........................................................................... 207 Archery lessons ................................................................... 183 Architects ..................................................................... 138, 224

Armed forces of the United States..................................... 190 Armed services sales of vehicles to members.......................................... 177 use tax exemption ........................................................... 178 Armored cars ...................................................................... 180 Army.................................................................................... 190 Art education ....................................................................... 249 Artificial insemination ........................................................ 210 Artistic or cultural exhibitions ....................................................................... 249 organizations ................................................................... 249 use tax exemption ........................................................... 178 Assayers .............................................................................. 224 Assets capital, transfer of ........................................................... 106 depreciated ...................................................................... 146 Assessment audit ......................................................................... 228, 229 late payment…………………………………………228 statutory limitations ........................................................ 230 tax ............................................................................ 228, 229 Assigned debt ...................................................................... 196 Assignment for the benefit of creditors……………216, 217 Associated brokers.............................................................. 128 Association unincorporated ................................................................ 203 Athletic and recreational facility........................................ 189 Attorney............................................................... 138, 207, 224 Attributes of ownership of real estate ................................ 170 Auction sales ....................................................................... 210 farmer .............................................................................. 178 Auctioneer ........................................................................... 159 Authority, housing .......................................................... 17001 Auto transportation company ............................................ 180 Automated clearing house ............................................. 22802 Automated data process (ADP) accounting system ......... 254 Automobile brokers ............................................................................. 224 dealer ............................................................................... 132 clean alternative fuel vehicles ........................................ 279 demonstration purposes.................................................. 132 high gas mileage vehicles .............................................. 279 painting ............................................................................ 173 parking ..................................................................... 129, 166 private, use tax exemption ............................................. 178 repairing .......................................................................... 173 storage ............................................................. 129, 166, 182 washing ........................................................................... 173 Autotyping .......................................................................... 144

B B&O tax credit for small businesses ................................. 104 B&O tax credits - various .................................................. 268 Bad debt deduction ......................................................................... 196 recovery of ...................................................................... 196

Page 3 of 29

Bailee ........................................................................... 159, 211 Bailment ...................................................................... 178, 211 Bailor ................................................................................... 211 Baked goods ................................................................ 119, 244 Bakeries ....................................................................... 119, 244 Balancing test…………………………………………..192 Bales of hay and alfalfa ...................................................... 210 Ballrooms .................................................................... 118, 166 Banking service ................................................................... 146 Bankruptcy .................................................................. 216, 217 Banks ................................................................................... 146 Banquet room services ....................................................... 166 Bar Association ................................................................... 207 Barber shop ......................................................................... 148 Barbers ................................................................ 118, 138, 224 Bare boat rentals .................................................................. 211 Bare (unoperated) equipment, rentals ................................ 211 Barges .................................................................................. 181 Barley manufacturers of ............................................................. 136 Bars/Taverns........................................................... 124, 12401 Barter or exchange transactions ......................................... 254 Baseball clubs ......................................................................... 224, 236 leagues ............................................................................. 189 Basketball ............................................................................ 183 Basketball courts ................................................................. 183 Batteries ............................................................................... 263 Battery charging ........................................................................... 129 core charge....................................................................... 250 Batting cages ....................................................................... 183 Bazaars………………………………………………... 169 Beauty shops/operators/supplies ....................... 138, 148, 224 Bed and breakfast facilities ........................................ 119, 166 Beer parlors ......................................................................... 120 Beer and other malt beverages litter assessment............................................................... 243 Bees/beekeepers .................................................................. 210 Beneficial interest ............................................................... 106 Benevolent organization ..................................................... 169 Betting.................................................................................. 131 Beverages ................................................ 119, 124, 12401 166 alcoholic ........................................................................... 244 and syrups, carbonated.................................................... 255 as food products .............................................................. 244 litter assessment............................................................... 243 King County food and beverage ................................ 12401 Beverages continued King County special stadium tax ............................... 12401 Billiards........................................................................ 183, 187 Bills ...................................................................................... 254 Binderies .............................................................................. 139 Bingo .................................................................................... 131 Biomass system ................................................................... 121 Biotechnology ................................................................. 24003 Blending………………………………………………..135

Blood bank .............................................................. 168, 18801 Blueprinting ........................................................................ 141 Board of Tax Appeals ........................................................ 100 Boarding home ................................................................... 168 Boarding houses ................................................................. 166 Boat launch facilities ............................................................... 118 moorage slips .................................................................. 118 motors .............................................................................. 238 repair ................................................................................ 173 sales to nonresidents ....................................................... 238 trailers .............................................................................. 238 Body building ..................................................................... 183 Bona fide initiation fees ..................................................... 183 Bona fide dues .................................................................... 183 Bonding company .............................................................. 216 Bonds ................................................................................... 146 Bonneville Power Administration ............................. 179, 190 Bookbinders ........................................................................ 144 Book stores.......................................................................... 127 Books of account ................................................................ 254 Boom businesses ................................................................ 179 Booth renters ....................................................................... 105 Bowling ............................................................................... 183 Branch of a business organization ..................................... 201 Breaking and/or processing perishable meat products ..... 136 Breed association ................................................................ 210 use tax exemption/purebred livestock ........................... 178 Broadcast ............................................................................. 241 Brokerage office ................................................................. 128 Brokered natural gas definition ..................................................................... 17902 special use tax rate ...................................................... 17902 value of ....................................................................... 17902 Brokers ................................................................................ 224 insurance ......................................................................... 164 Brush clearing ..................................................................... 226 Bucking ............................................................................... 135 Buildings or other structures construct, repair, decorate, and improve ....................... 170 definition ................................................................. 223, 170 permits ............................................................................. 170 Bulk food products ..................................................... 119, 244 Bulk transfer........................................................................ 216 Bullion monetized ........................................................................ 248 precious metal ................................................................. 248 Bungee jumping.................................................................. 183 Bunker fuel .......................................................................... 175 Bunkhouses ......................................................................... 166 Burning fields - Agricultural .............................................. 210 Business engaging in ...................................................................... 105 identification number ..................................................... 101 quits, sells out, disposes of goods .................................. 216 Business Licensing Service (BLS) .................... WAC 458-02

Page 4 of 29

Buy-sell basis ...................................................................... 246 Buyer’s Retail Sales Tax Exemption Certificate …238, 239

C

CERCLA ............................................................................. 252 Cable television services .................................................... 227 Cafeterias ............................................................................. 119 Calibrators ....................................................................... 18801 Cameras ............................................................................... 142 Camp/conference center………………………………..169 Camps/summer, trailer ....................................................... 166 Candy ................................................................................... 244 Canned software definition ...................................................................... 15502 Canning, as manufacturing ................................................. 136 Capital assets transfer of ......................................................................... 106 Capital improvements by nonprofit water association ..... 179 Capital lease ........................................................................ 211 Capitalized value ................................................................. 211 Car wash .............................................................................. 173 Carbonated beverage/syrup definition .......................................................................... 255 previously taxed .............................................................. 255 sales of ..................................................................... 124, 244 Card games/rooms .............................................................. 131 Cargo……………………………………………117, 193D Carnival Games of chance ............................................................. 131 rides .................................................................................. 183 Carpet/rug cleaning ............................................................. 172 Carriers air, rail or water……………………………………...117 fuel for consumption ................................................... 17401 interstate or foreign commerce ....................................... 174 dunnage ............................................................................ 117 Carrier permit ...................................................................... 180 Carrier property definition .......................................................................... 175 Carrying charges ................................................................. 109 Cartage ................................................................................. 180 Cartoons ............................................................................... 143 Cash or trade discount .............................................................. 108 receipts journals............................................................... 254 register tapes .................................................................... 254 receipts, accounting method ........................................... 199 receipts basis ............................................................ 197, 199 Casket .................................................................................. 153 Casting alloy ........................................................................ 151 Casual laborer ...................................................................... 105 Casual or isolated sale................................................. 106, 178 Catalog order, collection of use tax ................................... 221 Caterer definition .......................................................................... 119 Catering ........................................................................... 12401

Catheters .......................................................................... 18801 Cattle exemption ................................................................. 210 Caustic soda ........................................................................ 113 Cavity liner .......................................................................... 151 Cemeteries ........................................................................... 154 Centennial Accord…………………………………..…192 Central Banks for Cooperatives ......................................... 190 Certainty of export ............................................................193C Certificate Buyer’s Retail Sales Tax Exemption……………228, 229 credit, pollution control facility .................................. 242A dealer/interstate carrier ................................................... 174 direct pay - payment of oil spill tax ............................... 260 export of oil-petroleum products ................................... 260 foreign fuel ....................................................................193C fuel-in-tanks credit .......................................................... 252 nonresident vehicle purchases ....................................... 177 out-of-state delivery by dealer ....................................... 177 prescription drug exemption ...................................... 18801 previously taxed hazardous substance........................... 252 purchase of nonpollutant special fuels .......................... 126 purchases of farm machinery/implements by nonresidents ............................................................... 239 purebred livestock........................................................... 210 refuse-sold waste collector's exemption ........................ 250 registration............................................................... 101, 221 resale ................................................................................ 102 special fuel sales ............................................................. 126 tax deferral .................................................................. 24001 tax exempt export petroleum products .......................... 252 tax exempt export carbonated beverages/syrups .......... 255 tobacco products tax-merchandise returned ................. 185 watercraft purchases ....................................................... 238 wind or solar powered electrical generation facilities .. 263 Certificate holder ............................................................ 24001 Certification by seller, watercraft ...................................... 238 Certificate of Registration tax registration endorsement .......................................... 101 revocation .................................................................... 10001 Certified service providers--Compensation ...................... 277 Certified service providers Model 2 volunteer sellers--Compensation ................ 27701 Certified service providers—Compensation for small

businesses…………………………………………27702 Chance, games of................................................................ 131 Changes location ............................................................................ 101 ownership, definition ...................................................... 101 Charitable organizations..................................................... 169 Charity care, hospitals ........................................................ 168 Charter fishing .............................................................................. 176 Check registers .................................................................... 254 Checkrooms ........................................................................ 189 Cheese ......................................................................... 119, 244 Chemical reaction ............................................................................ 113

Page 5 of 29

sprays or washes .............................................................. 210 used in processing ........................................................... 113 Chemists .............................................................................. 224 Cheroots ............................................................................... 185 Chewing tobacco ................................................................. 185 Chicken cooked on the premises................................................... 244 Childcare providers…………………………………….167 Childcare resource/ referral service…………………….169 Chimney cleaning ............................................................... 172 Chips .................................................................................... 244 Chiropractors ....................................................................... 224 Christmas trees ............................................... 13501, 209, 210 Cigarette definition…………………………………………….264 distributors ....................................................................... 186 qualified purchaser…………………………………..192 sales to/ by Indians .......................................................... 192 stamps .............................................................................. 186 tax……………………………………………….186, 192 vendor (wholesale-retail) license ........................... 101, 186 vendor's license, revocation/suspension ................ 101, 186 wholesaler……………………………………………264 Cigarettes and tobacco products litter assessment............................................................... 243 Cigars ................................................................................... 185 Circumstances beyond the control……………217, 218, 228 Circus ................................................................................... 178 Cities local tax ............................................................................ 145 or county housing authorities ......................................... 189 sales to .............................................................................. 189 Civil Service Commission .................................................. 190 Class H licensed restaurants .................................... 119, 124, 12401 liquor license .............................................. 119, 124, 12401 Clay ...................................................................................... 136 Clean Alternative Fuel Vehicles ........................................ 279 Cleaners ............................................................................... 165 Cleaning ....................................................................... 172, 173 Cleaning agents litter assessment............................................................... 243 Cleaning and icing of fish or sea products ........................ 136 Cleaning Radioactive Waste Sites ..................................... 190 Clearing houses ................................................................... 162 Clearing land ............................................................... 170, 172 Clerk of the superior court .................................................. 217 Client trust accounts ............................................................ 207 Clinics .................................................................................. 168 Closure of taxpayer accounts ............................................. 101 Club or organization .......................................................... 183 Clubs ............................................................................ 119, 183 Coal ...................................................................................... 135 Coast Guard watercraft registration ..................................................... 238 Cocktail bars ........................................................................ 124 Cocoa ................................................................................... 244

Cogeneration facility……………………………..…………121, 13601 projects……………………………………….121, 13601 public utility tax deduction............................................. 179 tax incentive program ..................................................... 121 Coin ..................................................................................... 248 Coin telephone services...................................................... 245 Coin-operated Games .............................................................................. 131 laundry facilities ..................................................... 165, 166 machines .......................................................................... 124 telephone ......................................................................... 245 Cold storage definition ......................................................................... 182 lockers ............................................................. 118, 182, 214 warehouses .............................................................. 115, 214 Collectible funds……………………………………..22801 Collection agents ............................................................................... 224 stay of .............................................................................. 228 Collective investment fund ................................................ 207 Colleges meals ................................................................................ 119 Colostomy ....................................................................... 18801 Columbaria .......................................................................... 154 Combination and specialty packages food products .................................................................. 244 Combination businesses ................................ 124, 12401, 244 Combined business activities attorneys .......................................................................... 207 Commerce, Department of................................................. 190 Commercial or industrial use ............................................ 136 Commercial Airplanes ......................................................................... 267 deep sea fishing ............................................................... 176 deep sea fishing operations diesel fuel, exemption ...... 176 deep sea fishing operations, use tax exemption ............ 178 domicile ....................................................................... 14601 fishing………………………………………………..135 or industrial use/nature ........................................... 134, 136 passenger fishing ............................................................ 176 photographers.................................................................. 142 production of timber ............................................... 135, 226 Commission ........................................................................ 214 agents ............................................................................... 159 banks ................................................................................ 146 hotel/motel ...................................................................... 166 insurance ......................................................................... 164 interstate and foreign sale .................................... 193D, 194 real estate ......................................................................... 128 sale/rental of real estate .................................................. 118 securities .......................................................................... 162 travel agent/tour operator ............................................... 258 warranty/maintenance agreement .................................. 257 Commission Merchants' Law ............................................ 160 Commission-consignment agricultural products ....................................................... 160

Page 6 of 29

Common carrier air, rail or water ............................................................... 175 motor/urban transportation ............................................. 180 Common carrier vessels under sixty-five feet ................... 179 Community Empowerment Zone .................. 24001, 24001A Community television antenna owners ............................. 224 Commute trip reduction plan/program………………….261 Commuter share riding……………………….179, 180, 261 Competitive telephone service definition .......................................................................... 245 Component part Airplane ........................................................................... 267 carrier property ............................................................ 17401 carrier vehicles ................................................................ 174 resale certificate ............................................................... 102 watercraft ......................................................................... 238 Components and ingredients .............................................. 113 Composites, dental .............................................................. 151 Comprehensive Environmental Response,

Compensation and Liability ........................................... 252 Computer donated to schools and colleges ..................................... 178 hardware ...................................................................... 15501 services ............................................... 15501, 15502, 15503 software .............................................. 15501, 15502, 15503 system ......................................................................... 15501 Concerts and exhibits .......................................................... 189 Concessionaire federal reservations ......................................................... 190 within park or fairgrounds .............................................. 119 Concrete pumping ............................................................... 211 Conditional sales ................................................................. 198 Conditioning of seed ........................................................... 136 Conifer seeds ................................................................... 13501 Conservation and efficiency of energy .............................. 179 Consignee ............................................................................ 159 Consignment sale ................................................................ 159 Consignor .................................................................... 110, 193 Consolidated Licensing System ....................... WAC 458-02 Consolidated returns ........................................................... 203 Construct, repair, decorate, and improve new or existing

buildings .......................................................................... 170 Construction city/county housing authority ..................................... 17001 construction joint venture & similar arrangements ... 28001 equipment ................................................................ 178, 211 special clean up jobs ....................................................... 172 speculative ....................................................................... 170 United States government, instrumentalities ............. 17001 within state ....................................................................... 193 Constructive control .............................................................................. 211 possession ........................................................................ 159 receipt ............................................................................... 199 Consumer products definition .......................................................................... 246 Consumption, human .......................................................... 244

Contact lenses ..................................................................... 150 Containers deposits on ....................................................................... 115 litter assessment .............................................................. 243 returnable food and beverage ......................................... 178 Contests of chance .............................................................. 131 Contiguous states/territories ............................................... 193 Contingency fee .................................................................. 207 Continuing levy………………………………………..217 Contract carrier ............................................................................... 180 cost-plus-fixed-fee .......................................................... 223 mail delivery ................................................................... 180 of carriage ........................................................................ 193 of sale............................................................................... 278 relating to a loan ......................................................... 14601 time and material ............................................................ 223 Contractors accounting records .......................................................... 197 cost-plus-fixed-fee .......................................................... 223 equipment rental ..................................................... 178, 211 rental of equipment with operator ................................. 211 Contracts and sales agreements effect of rate changes ...................................................... 235 Contributions, donations and endowment funds .............. 168 Contributions of money or other property………………169 Contributions in aid of construction .................................. 179 Contributions in the form of equipment or

facilities ........................................................................... 179 Control by the state ............................................................. 189 Control or dominion ........................................................... 118 Control or supervision collection of retail sales tax ............................................ 217 Convalescent homes ........................................................... 168 Convention .......................................................................... 256 Convention and trade center tax ........................................ 166 Conveyance of persons or property for hire ..................... 180 Convenience stores ......................................................... 12401 Cooperative marketing associations .................................. 214 packing materials sold to ................................................ 115 Copies .................................................................................. 141 Core deposits and credits ........................................... 250, 272 Core drilling ............................................................ 17001, 172 Corporate assets liquidation or distribution ............................................... 217 Corporate instrumentalities United States ................................................................... 190 Corporation, separately organized ..................................... 203 Correction petition for ....................................................................... 100 Cosmetics ............................................................................ 148 Cosmetology ....................................................................... 105 Cost of production allocation method ............................... 183 Cost-plus-fixed-fee contract............................................... 223 Counties collecting use tax ........................................................ 17802 local tax ........................................................................... 145

Page 7 of 29

sales to .............................................................................. 189 County/city housing authority ........................................ 17001 County/city quarry use tax exemption ........................................................... 178 Coupon discounts .......................................................................... 108 premiums and advertising material ................................ 116 “two for one” discount .................................................... 124 Court reporter ...................................................................... 224 Courts appeal, adjudicative proceedings ............................... 10001 basketball ......................................................................... 183 costs .................................................................................. 207 handball ........................................................................... 183 reporting services ............................................................ 207 tennis ................................................................................ 183 Crane and operator .............................................................. 211 Crane games ........................................................................ 131 Creameries ........................................................................... 120 Credit B&O tax for manufacturers ............................................ 240 B&O tax for small businesses ........................................ 104 B&O tax for research and development ........................ 240 claim for tobacco product tax – export, oil/petroleum products ....................................... 260 losses, deduction for ........................................................ 196 merchandise destroyed ................................................... 185 multiple activities tax .................................................. 19301 nonmotorized commuting …………………………261 public transportation …………………………….….261 ridesharing …………………………………….……261 use tax previously paid ................................................... 178 Credit card service fees ....................................................... 108 Credit certificate pollution control facility .............................................. 242A Credit unions, federally chartered ...................................... 190 Creditor ................................................................................ 216 Creditors, assignment for benefit of .................................. 217 Credits for overpayment ..................................................... 229 Crematories ......................................................................... 154 Crop cultivation services .......................................................... 209 harvesting services .......................................................... 209 Crowns ................................................................................. 151 Crushed rock ....................................................................... 134 Crushing .............................................................................. 135 Crypts ................................................................................... 154 Cultivation activities ........................................................... 226 Cultivating, or raising of shellfish ...................................... 135 Cultural organizations ......................................................... 249 use tax exemption ........................................................... 178 Cultured aquatic products ........................................... 209, 210 Culverts ................................................................................ 170 Curing, as manufacturing ................................................... 136 Curing, smoking, cutting or wrapping meat...................... 133 Custom or commercial packing ......................................... 115 Custom program

definition .................................................................... 15501 Customer investment cost recovery incentive program ... 273 Customs clearance documents .........................................193C

D Dairy cattle .......................................................................... 210 Dairy nutrient management ............................................... 210 Dairy products .................................................................... 210 Data base management system .......................................... 254 Data processing .............................. 146, 15501, 15502, 15503 Day care .............................................................................. 167 provided by churches..………………………………169 Dealer trades ....................................................................... 208 Dealer's certificate nonresident purchaser of vehicle ................................... 177 Dealer “make ready” services ............................................ 108 Deductibility of taxes ......................................................... 195 Deduction accommodation sales...................................................... 208 artistic or cultural organizations..................................... 249 bad debt ........................................................................... 196 direct obligations of the federal government ................ 146 dividends received by a parent from its subsidiary

corporation ...................................................................... 146 energy conservation and cogeneration .......................... 179 first mortgages or trust deeds ......................................... 146 fuel for consumption outside the territorial waters ....... 175 fuel consumed by vessels in interstate commerce ......193C health or social welfare services .................................... 169 interstate lease income.................................................... 174 obligations of the state of Washington .......................... 146 pool purchases................................................................. 202 rentals of real estate ........................................................ 146 tax paid at source ............................................................ 102 Deeds of trust ...................................................................... 207 Deep sea fishing operations ............................................... 178 Defective goods .................................................................. 278 Deferment program sales tax ....................................................................... 24001 Deferral sales and use tax .................................................. 24001, 268 certificate ..................................................................... 24001 Deferred sales tax ............................................................... 102 Deficiencies, tax ................................................................. 228 Definition abandonment ................................................................... 217 ACH (automated clearinghouse)…………………..22802 accommodation sales...................................................... 208 adult family home ........................................................... 168 advance ............................................................................ 111 advertising display service ............................................. 204 affiliate……………………………………………….264 agricultural product……………………………...209, 210 air pollution control facility......................................... 242A amusement devices ......................................................... 187 Definition continued

Page 8 of 29

arbitration services .......................................................... 207 artistic or cultural exhibitions ......................................... 249 attorney ............................................................................ 207 bailment ........................................................................... 211 bar ................................................................................. 12401 battery core charge .......................................................... 250 brokered natural gas .................................................... 17902 buildings or other structures ........................................... 170 canned software ........................................................... 15503 carbonated beverage ....................................................... 255 caterer ............................................................................... 119 cigarette ........................................................................... 264 change in ownership ....................................................... 101 chemicals used in processing ......................................... 113 cold storage warehouse ................................................... 182 commercial or industrial use .......................................... 136 commuter ridesharing……………………………..…261 competitive telephone service ........................................ 245 component parts/watercraft ............................................ 238 computer services ....................................................... 15501 computer system ........................................................ 15501 constructive receipt ......................................................... 199 consumer products .......................................................... 246 contest of chance ............................................................. 131 core deposits or credits ................................................... 250 court reporting services ................................................... 207 custom program ......................................................... 15501 delivery ............................................................................ 193 demonstrator .................................................................... 132 direct seller's representative ............................................ 246 display (vehicles) ............................................................ 132 dissolution ........................................................................ 217 dues .................................................................................. 183 dunnage ............................................................................ 117 educational institutions ................................................... 167 electric funds transfer (EFT) ...................................... 22802 eligible foods ................................................................... 244 eligible area, B&O tax credit .......................................... 240 eligible investment project ......................................... 24001 eligible business project .................................................. 240 enterprise activities.......................................................... 189 escrow .............................................................................. 156 executive use vehicle ...................................................... 132 export ............................................................................ 193C extractor ........................................................................... 135 farmer ....................................................................... 209, 210 feed ................................................................................... 210 fertilizer ............................................................................ 210 florist ................................................................................ 158 food products ................................................................... 244 foreign commerce ........................................................ 193C free hospitals .................................................................... 168 handicapped………………………………………….169 hardware ...................................................................... 15501 hazardous substance ........................................................ 252 health or social welfare organization ............................. 169 health or social welfare services..................................... 169

hospital ............................................................................ 168 import ............................................................................193C increases, gaming............................................................ 131 Indian reservation ........................................................... 192 information services .................................................. 15501 installment charges/wind-solar energy .......................... 263 insurance agents, brokers, or solicitors ......................... 164 investment project....................................................... 24001 league fees ....................................................................... 183 lease or rental of real property ....................................... 118 leasing .............................................................................. 211 legal services ................................................................... 207 legend drugs ................................................................ 18801 license to use real estate ................................................. 118 licensed dispensary ..................................................... 18801 like kind property ............................................................ 247 machinery and equipment/wind-solar energy .............. 263 manufacture..................................................................... 136 mediation services .......................................................... 207 medical practitioner .................................................... 18801 medically prescribed oxygen ..................................... 18801 monetized bullion ........................................................... 248 motor transportation business ........................................ 180 municipal corporations ................................................... 189 network telephone service .............................................. 245 newspaper........................................................................ 143 nexus ................................................................................ 193 nonfood products ............................................................ 244 nonmotorized commuting .............................................. 261 nonprofit youth organization ......................................... 183 nontransitory business activity ....................................... 178 nursing home................................................................... 168 off-the-shelf software ................................................. 15502 orthotic devices ........................................................... 18801 ostomic items .............................................................. 18801 outdoor advertising ......................................................... 204 packing materials ............................................................ 115 paralegal services ............................................................ 207 periodic rental ................................................................. 145 petroleum product ........................................................... 252 place of business ............................................................. 101 pool purchase .................................................................. 202 precious metal bullion .................................................... 248 premium .......................................................................... 116 prescription, prescription drugs ................................. 18801 prescription lens .............................................................. 150 prime contractor .............................................................. 170 private carrier .................................................................. 170 private schools ................................................................ 167 processor for hire…………………………………….136 prosthetic devices........................................................ 18801 public service businesses ........................................ 179, 189 public benefit organization ............................................. 169 public transportation…………………………………261 qualified employment position .......................... 240, 24001 real estate broker ............................................................. 128 real estate salesman ........................................................ 128

Page 9 of 29

receipt ............................................................................... 193 recent model vehicle ....................................................... 132 refuse collection business ............................................... 250 reimbursement ................................................................. 111 rental of equipment with operator .................................. 211 renting .............................................................................. 211 resale certificate ............................................................... 102 restaurant ..................................................................... 12401 Definition continued retail sale .......................................................................... 113 return, tax…………………………………………….228 ridesharing……………………………………………261 sale, time and place of ..................................................... 103 seed .................................................................................. 210 selling price ............................................................. 107, 247 service contracts .............................................................. 257 service machines ............................................................. 187 sewerage collection business .......................................... 251 sheltered workshops ........................................................ 169 significant amounts ......................................................... 183 silviculture ....................................................................... 226 software ...................................................................... 15502 special fuels ..................................................................... 126 speculative builder .......................................................... 170 spray materials................................................................. 210 standard, prewritten program .................................... 15502 state of destination........................................................... 193 state of origin ................................................................... 193 storage warehouse ........................................................... 182 structures .......................................................................... 170 subcontractor ................................................................... 170 subject to control by the state ......................................... 189 successor .......................................................................... 216 tax registration endorsement…………………………101 taverns ................................................................. 124, 12401 termination ....................................................................... 217 tobacco………………………………………………264 tobacco products………………………………..185, 264 tour operator business ..................................................... 258 transient ............................................................................ 166 travel agent business ....................................................... 258 true lease .......................................................................... 211 true object test ................................................................. 211 units sold……………………………………………..264 urban transportation business ......................................... 180 used directly/wind-solar energy ..................................... 263 value of goods and services ............................................ 183 vending machines............................................................ 187 vessels .............................................................................. 238 voluntary registers……………………………………228 warehouse ........................................................................ 182 warranties & service contracts ....................................... 257 water pollution control facility .................................... 242A Degree-granting institutions ....................................................................... 167 private vocational school ................................................ 167

Delicatessens ....................................................................... 119 Delivery definition ......................................................................... 193 fee ............................................................................ 110, 144 services ............................................................................ 180 florist's telegraphic .......................................................... 158 Demonstrator vehicle definition ......................................................................... 132 Dental laboratories ...................................................................... 151 service .............................................................................. 151 Dentists ................................................................ 138, 151, 224 Dentures .............................................................................. 151 Deli trays ............................................................................. 244 Delicatessens ....................................................................... 244 Department of Ecology ...................................................... 252 Department of Licensing-use tax................................... 17802 Departmental action review of .......................................................................... 100 Departments and institutions state of Washington ........................................................ 189 United States government .............................................. 190 Department’s bank…………………………………..22801 Deposit - commission basis ............................................... 246 Deposits on containers ....................................................... 115 Depreciated assets .............................................................. 146 Depth-finders ...................................................................... 238 Detectives ............................................................................ 224 Determinations appeal ............................................................................... 100 Developing agents ............................................................................... 140 films ................................................................................. 140 Device……………………………………………….13601 Diagnostic substance ...................................................... 18801 Dice games .......................................................................... 131 Dies ...................................................................................... 134 Diesel fuel commercial deep sea fishing operations ....................... 176 Diesel or fuel oil ................................................................. 113 Dietary facilities .................................................................. 119 Dietary supplements or adjuncts ....................................... 244 Diner's Club Corporate Charge Card ................................ 166 Dining rooms ...................................................................... 119 Direct obligations federal government ................................................. 146, 162 state of Washington ........................................................ 162 deduction ......................................................................... 146 Direct overhead costs ......................................................... 183 Direct payment certificate oil spill tax ....................................................................... 260 Direct seller's representative definition ......................................................................... 246 Disabled persons, nutrition program………………119, 124 Discount cash or trade or vouchers ................................................ 108 Discounted meals................................................................ 124

Page 10 of 29

Discovery, adjudicative proceedings ............................. 10001 Dishonored (bad) check ...................................................... 196 Disguised income arrangements .................................... 28002 Display rooms ....................................................................... 118, 166 tax registration ................................................................. 101 vehicles ............................................................................ 132 Dissolution definition .......................................................................... 217 of a partnership ................................................................ 101 Distressed areas ................................................... 240, 24001A Distribution, heat and/or steam .......................................... 121 Distribution lines, tree trimming ........................................ 226 Distributors cigarette ............................................................................ 186 Dividends ..................................................................... 146, 162 patronage ......................................................................... 108 Dock businesses ........................................................................ 179 and wharves ..................................................................... 179 Doctors ................................................................................. 138 Dog Breeders ....................................................................... 210 Doing business inside and outside the state ...................... 194 Domain, eminent ................................................................. 189 Domicile .............................................................................. 194 Dominion and control ......................................................... 211 use tax .............................................................................. 178 Donated items…………………………………………..169 Donor ................................................................................... 178 Dormitories .......................................................................... 166 Drainage system .................................................................. 171 Drilling ................................................................................. 172 Drug sales of ................................................................ 168, 18801 store .............................................................................. 18801 legend ........................................................................... 18801 prescription/nonprescription ....................... 150, 151,18801 use tax exemption ........................................................... 178 Dry cleaners ................................................................. 165, 173 Dry-docking ........................................................................ 181 Dual purposes purchases for.................................................................... 102 Due dates ............................................................................. 228 Dues and initiation fees definition ......................................................................... 183 Dumpsters ............................................................................ 250 Dunnage definition .......................................................................... 117 Duplicating industry ........................................................... 141 Dyeing ................................................................................. 173

E EFT (Electronic Funds Transfer) ...................... 22801, 22802 due date……………………………………………22801 form and content..………………………………….22801 methods……………………………………………22801

refunds by………………………………………….22801 Earth moving .............................................................. 170, 172 Eating places ....................................................................... 119 Economic nexus.........................19401, 19402, 19403, 19404 Economic stimulation ..................................................... 24001 Educational credentials ....................................................................... 167 institutions .............................................................. 119, 167 seminar ............................................................................ 256 Eggs ................................................................................... 2101 Elderly, ride sharing ................................................... 179, 180 Electric transmissions lines, tree trimming ....................... 226 Electrical power .................................................................. 121 Electricity distribution ...................................................................... 179 generated by wind or solar energy ................................. 263 generated by landfill gas ................................................ 263 Electronic data interchange ................................................ 254 Electronic device technology ......................................... 24003 Electronic Funds Transfers ................................ 22801, 22802 Electrolytic processing industry ........................................ 267 Electrotypers ....................................................................... 139 Eligible area ............................................................ 240, 24001 Eligible business project ........................................ 240, 24001 Eligible foods definition ......................................................................... 244 Eligible investment project definition ..................................................................... 24001 Emergency housing, homeless .......................................... 166 Eminent domain.................................................................. 189 Employee vs. independent contractor ............................... 105 Employee benefit plan ...................................................................... 207 indicators ......................................................................... 105 status ................................................................................ 105 meals furnished to .................................................... 119,124 Employer provided benefits ....................................... 267, 268 Employment agents ............................................................ 224 Employment Security Department ........................ 240, 24001 Employment positions ........................... 240, 24001, 267, 268 Employment opportunities ............................................. 24001 Employment or rehabilitation services .............................. 169 Endorsements registration....................................................................... 101 Engaging in business indicators ......................................................................... 105 Engineers ..................................................................... 138, 224 Engravings .......................................................................... 139 Enhanced collection tools .............................................. 21701 Enhanced pollination .......................................................... 210 Enrolled member, Indian ................................................... 192 Enterprise activities ............................................ 167, 189, 250 Entertainment .............................................................. 166, 227 Entertainment promoters rental of equipment ......................................................... 211 Envelope stuffing ................................................................ 141 Environmental impact statements ..................................... 189

Page 11 of 29

Environmental technology ............................................. 24003 Equipment construction ..................................................................... 211 interstate transportation................................................... 174 rental, bare ....................................................................... 183 rental with operator ......................................................... 211 Escrow agent ................................................................................. 156 attorneys ........................................................................... 207 businesses ........................................................................ 156 definition .......................................................................... 156 fees ........................................................................... 146, 156 Esthetics ............................................................................... 105 Evasion…………………………………………………228 Evidence, adjudicative proceedings ............................... 10001 documentary evidence ................................................ 10001 Washington Rules of Evidence .................................. 10001 Evidences of indebtedness.................................................. 146 Examinations, eye ............................................................... 150 Exchange agreements ......................................................... 252 Exchange transactions ........................................................ 254 Exchange, medium of ......................................................... 248 Exchanges by light and power businesses......................... 179 Exercise classes ................................................................... 183 Executive hearing................................................................ 100 Executive use vehicle definition .......................................................................... 132 Exemption food products ................................................................... 244 nonmotorized commuting ………………………….261 prescription lens .............................................................. 150 previously taxed oil or petroleum products ................... 260 public transportation ……………………………….261 ridesharing …………………………………………261 sale/rental of real estate ................................................... 118 small timber harvesters ............................................... 13501 use tax…………………………………………..178, 261 volume of business .......................................................... 104 watercraft, nonresident and foreign nonresident ........... 238 Exemption certificate Agricultural employee housing………………………262 Exemption certificate continued Buyer’s Retail Sales Tax………………………..238, 239 component parts, motor carriers ..................................... 174 contiguous state, territories, possessions ....................... 193 foreign fuel ...................................................................... 175 ICC motor carrier ............................................................ 174 purchases of farm machinery/implements by

nonresidents ..................................................................... 239 refuse-sold waste collector ............................................. 250 tangible personal property interstate/foreign carriers ... 175 wind, landfill gas, solar energy, electric generating…..263 watercraft ......................................................................... 238 watercraft/component parts deep sea fishing ................ 176 Exercise rooms and classes ................................................ 183 Existing buildings or structures cleaning .................................................................... 170, 172

fumigating ....................................................................... 172 moving ............................................................................. 172 razing ............................................................................... 172 Expenses of litigation ......................................................... 207 Export channel ..........................................................................193C declaration .....................................................................193C definition .......................................................................193C oil/petroleum products .................................................... 260 stream ............................................................................193C Export-import bank ............................................................ 190 Express ................................................................................ 179 Extended television reception ............................................ 166 Exterior walls of buildings cleaning of ....................................................................... 172 Extension due date ........................................................................... 228 filing petition ................................................................... 100 External tax credits multiple activities tax credit ....................................... 19301 Extractor definition ......................................................................... 135 for hire……………………………………………….135 multiple activities credit ............................................. 19301 Extracting, natural products ....................................... 135, 189 Eyeglasses ........................................................................... 150

F FAR part 145 certificated repairs ...................................... 268 FAX resale certificate .............................................................. 102 FIFRA ................................................................................. 252 Fabrication .......................................................................... 136 Facilities, recreation............................................................ 166 Facilities usage, actual records of ..................................... 183 Factors ................................................................................. 159 Fairs ..................................................................................... 131 Farm Credit Administration ..................................................... 190 credit banks ..................................................................... 190 Loan Associations .......................................................... 190 machinery or implements-purchases by nonresidents . 239 Farmer definition ................................................................. 209, 210 horticultural services ...................................................... 226 resale certificate .............................................................. 102 tax registration/endorsement .......................................... 210 Federal employee ......................................................................... 189 employees, sales to ................................................. 166, 190 form SF 1165 .................................................................. 166 government, direct obligations of .................................. 162 home loan banks ............................................................. 190 Home Loan Mortgage Corporation ............................... 190 Housing Administration ................................................. 190 income tax wage and tax statement, insurance agents . 164

Page 12 of 29

Land Banks ...................................................................... 190 meals sold to employees ................................................. 124 National Mortgage Association ..................................... 190 prepared meals sold to .................................................... 124 Regulatory Commission ................................................. 190 reservations ...................................................................... 190 Reserve Banks ................................................................. 190 Savings and Loan Insurance Corporation ..................... 190 tax returns and reports ..................................................... 254 Federal Deposit Insurance Corporation ............................. 190 Federal Food Stamp Act of 1977 ....................................... 244 Federal government construction, installation, or improvement of real property ............................................................... 17001 deductibility of taxes ....................................................... 195 employees ................................................................ 166, 190 refuse-solid waste collection .......................................... 250 Federal Insecticide, Fungicide and Rodenticide

Act (FIFRA) .................................................................... 252 Feed ...................................................................................... 210 Feed, seed, fertilizer, and spray materials use tax exemption ........................................................... 178 Fees and carrying charges .................................................. 146 Fees pet adoption ..................................................................... 189 copies of public records .................................................. 189 inspection ......................................................................... 189 Fences .......................................................................... 170, 226 Ferrosilicon ......................................................... 113, 134, 178 Fertilizer definition .......................................................................... 210 Ferry businesses ........................................................................ 179 vessels .............................................................................. 189 use tax exemption ........................................................... 178 Field burning ....................................................................... 210 Field warehouses ................................................................. 182 Filing fees ............................................................................ 207 Filling material .................................................................... 151 Film ...................................................................................... 140 Finance charges ................................................................... 109 Financial businesses ................................... 146, 14601, 19404 Financial institution apportionable income.................................................. 14601 apportionment and allocation ..................................... 14601 apportionment percentage .......................................... 14601 commercial domicile .................................................. 14601 income apportionment ................................... 14601, 19404 reporting procedures .......................................... 146, 14601 when tax liability arises ..................................... 146, 14601 Financiers ............................................................................ 224 Financing lease .................................................................... 211 Fingerprinting ...................................................................... 189 Fire districts sales to .............................................................................. 189 First impression ................................................................... 100 First mortgages or trust deeds

deduction ......................................................................... 146 Fish ...................................................................... 135, 136, 244 Fish feed use tax exemption ........................................................... 178 Fishermen ............................................................................ 120 Fishing boats ................................................................................. 176 operations ................................................................ 135, 176 Fitness activities .................................................................. 183 Fixing solutions .................................................................. 140 Floating homes use tax exemption ........................................................... 178 Flood control ....................................................................... 189 Florist definition ......................................................................... 158 Florist's Telegraphic Delivery Association ....................... 158 Food and beverage service worker's permit ................... 119, 244 and beverage containers ................................................. 115 and beverage tax ......................................................... 12401 as manufacturing............................................................. 136 bulk .................................................................................. 244 combination and specialty packages ............................. 244 containers, returnable ..................................................... 178 definition ......................................................................... 244 exemption ........................................................................ 244 handler's permit ....................................................... 119, 244 human consumption ....................................................... 210 immediate consumption ................................................. 124 litter assessment .............................................................. 243 lockers ............................................................................. 133 motels/hotels ................................................................... 166 service management ....................................................... 119 service operation ............................................................. 119 service contractor ............................................................ 119 stamps .............................................................................. 244 unwrapped or unpackaged ............................................. 244 use tax exemption ........................................................... 178 vending vans ................................................................... 244 Foreign commerce definition .......................................................................193C motor carriers .................................................................. 174 Foreign currency purchases ............................................... 108 Foreign destination .......................................................... 193D Foreign fuel exemption certificate ...................................193C Foreign government ........................................................... 190 Forest tax ......................................................................... 13501 For-hire carrier .................................................................... 193 Form lumber use tax exemption ........................................................... 178 Form W-2, insurance agents .............................................. 164 Forms, tax returns ........................................................... 22801 Fossil fuels .......................................................................... 121 Fowl ..................................................................................... 244 Frames ................................................................................. 150 Fraternities, meals ............................................................... 119 Fraternal benefit societies .................................................. 163

Page 13 of 29

Fraternal fire insurance associations .................................. 163 Free hospitals definition .......................................................................... 168 Free of charge meals ................................................................................ 124 Freight charges ............................................................................. 110 collect ............................................................................... 193 consolidator ..................................................................... 193 forwarder ......................................................................... 193 prepaid ............................................................................. 193 storage warehouses ......................................................... 182 Frequency, reporting ....................................................... 22801 Frozen food lockers .................................................... 133, 182 Fruit ..................................................................... 136, 214, 244 grower .............................................................................. 210 packing plants .................................................................. 182 warehouses ...................................................................... 182 Fuel aircraft developer ............................................................ 178 carrier consumption ........................................................ 175 consumption outside the territorial waters .................... 175 dealers .............................................................................. 126 deductibility of tax .......................................................... 195 deduction/vessels used in interstate commerce .......... 193C foreign, exemption certificate......................................... 175 public transportation ....................................................... 178 use tax exemption ........................................................... 178 Fuel Cells ............................................................................. 263 Fuel-in-tanks hazardous substance ........................................................ 252 Fuel-in-tanks credit certificate............................................ 252 Full-time qualified employment positions ........................ 240 Fumigating .......................................................................... 172 Fund raising ......................................................................... 169 Funeral establishments ............................................... 153, 224

G Gambling ............................................................................. 131 Games of chance ................................................................. 131 Gaming operations, Indian……………………………..192 Garbage ............................................................................... .250 Garnishment……………………………………………217 Gas and oil distributing ....................................................... 179 Gas distribution business/company ................................... 179 Gas, natural ............................................................. 179, 17902 Gases anesthesia ..................................................................... 18801 medical ......................................................................... 18801 Gasoline ............................................................................... 126 Gasoline service stations .................................................... 129 General ledgers.................................................................... 254 Generation electricity by wind or solar energy ................................. 263 heat and/or steam ............................................................ 121 Geothermal .......................................................................... 121

Gift certificates.................................................................... 103 Gifts .................................................................................... 178 Glasses, eye ......................................................................... 150 Golf .............................................................................. 183, 189 Golf courses ........................................................................ 226 Good faith ........................................................................... 102 Goods and merchandise local tax ........................................................................... 145 Goods located outside the state .......................................... 145 Government contractors as consumers ............................................................... 17001 Government contractors continued

as manufacturers ......................................................... 17001 landscape activities ......................................................... 226 Government National Mortgage Association ................... 190 Government postals or stamped envelopes ....................... 141 Government voucher .......................................................... 166 Grading or clearing of land ................................................ 172 Grain cultivation ................................................................ 209, 210 sacks…………………………………………………210 threshing .......................................................................... 209 warehouseman ................................................................ 182 Grants .................................................................................. 169 Grantor ................................................................................ 211 Graphic design .................................................................... 224 Grass cutting ....................................................................... 226 Gratuities .............................................................. 119,124, 166 Gravel .................................................................................. 135 Greasing .............................................................................. 129 Green houses ....................................................................... 158 Groceries ............................................................................. 244 Grocery litter assessment .............................................................. 243 stores ........................................................... 119, 12401, 244 Grounds ............................................................................... 226 Group training homes…………………………………..169 Guaranty period .................................................................. 278 Guest ranches .............................................................. 119, 166

H Hair cutting ......................................................................... 148 Hairdressers......................................................................... 118 Hairpieces............................................................................ 148 Hand powered tools………………………………….13601 Handicapped individuals ....................................................................... 169 ride sharing .............................................................. 179, 180 Handball/ handball courts .................................................. 183 Handling fees ...................................................................... 110 Hardware, computer definition ..................................................................... 15501 Hardwood, short rotation ........................................... 209, 210 Harvesters B&O tax exemption ................................................... 13501

Page 14 of 29

small ............................................................................. 13501 timber .................................................................. 135, 13501 Hauling for hire ........................................................... 179, 180 interstate commerce ........................................................ 174 Hauling timber ................................................................ 13501 Hay, mowing and bailing ................................................... 209 Hazardous substance definition .......................................................................... 252 release of .......................................................................... 207 Health and fitness activities ................................................ 183 Health care ........................................................................... 233 facilities ............................................................................ 168 organizations ................................................................... 233 services ............................................................................ 151 Health clubs ......................................................................... 183 Health or social welfare organization/services ......... 168, 169 Hearing aids ...............................................................168, 1801 use tax exemption ........................................................... 178 Hearing, notice of ................................................... 100, 10001 Heart-lung machine .......................................................... 1801 Heat and/or steam ............................................................... 121 Hedge trimming .................................................................. 226 High gas mileage vehicles .................................................. 279 High technology B&O tax credit ....................................... 268 High technology business ............................................... 24003 Highway .............................................................................. 171 Hog fuel ....................................................................... 121, 134 Holdbacks- vehicles ............................................................ 208 Homeless persons emergency lodging .......................................................... 166 Homes for unwed mothers .................................... 168, 18801 Home Owner's Loan Corporation ...................................... 190 Hop growers or dealers ....................................................... 210 Hops ..................................................................................... 135 Horse shoeing ...................................................................... 224 Horticultural services for farmers ............................................................... 209, 226 landscape services ........................................................... 226 Horticulture ........................................................ 209, 210, 226 Hospice agencies ................................................................. 168 Hospitals ................................................................. 168, 18801 definition .......................................................................... 168 meals ................................................................................ 119 nonprofit ...................................................................... 18801 owners .............................................................................. 224 service associations ......................................................... 233 Hot food products ............................................................... 244 Hotels ............................................................................ 118,119 Hotel/motel tax .................................................................... 166 Household goods use tax exemption ........................................................... 178 Houses, boarding/rooming ................................................. 166 Housing, agricultural employee…………………..……262 Housing and Urban Development ..................................... 190 Housing authorities city or county ...................................... 17001, 189, 226, 262 Indian ............................................................................... 192

Human consumption .......................................................... 244

I Ice ........................................................................................ 120 Ileostomy ......................................................................... 18801 Illustrations .......................................................................... 143 Impaired persons-interpreters ........................................ 10001 adjudicative proceedings ............................................ 10001 Impermissible burden on interstate or foreign commerce

...................................................................................... 193D Import definition ......................................................................... 193 In substantial part interstate and foreign motor carrier ........................... 17401 Including sales tax .............................................................. 107 meals ................................................................................ 124 Income apportionment ................................................... 14601 Incorporation ....................................................................... 101 use tax exemption ........................................................... 178 Increases, gaming ............................................................... 131 Indebtedness, evidences of ................................................. 146 Independent business activities, attorneys .......................................... 207 contractor ......................................................................... 128 contractor vs. employee ................................................. 105 selling agent .................................................................... 193 Indian cigarette sales to .............................................................. 186 housing authority ............................................................ 192 reservation ....................................................................... 192 tribes ................................................................................ 192 Inducement to buy .............................................................. 116 Industrial fixture ............................................................. 13601 Industrial use/nature ........................................................... 136 Inflammable gas ................................................................. 126 Information services definition ..................................................................... 15501 Infusion pumps ............................................................... 18801 Ingredient resale certificate .............................................................. 102 Ingredients or components ................................................. 113 Initiation fees definition ......................................................................... 183 Initiative 97 (I-97) hazardous substance tax ................................................. 252 Inland water foods .............................................................. 135 Insolvency ........................................................................... 217 Inspection fees .................................................................... 189 Installation charges for machinery & equipment ......... 13601 Installing ...................................................................... 145, 173 Installment contract sale of real estate ............................................................. 118 Installment sales .......................................................... 198, 199 Institutions meals ................................................................................ 119 United States government .............................................. 190

Page 15 of 29

Instructional lessons ............................................................ 183 Instrumentalities United States government .............................................. 190 Insulin .................................................................................. 151 use tax exemption ........................................................... 178 Insurance adjuster ............................................................................. 164 agents, brokers, or solicitors ........................................... 164 commissioner .................................................................. 164 salespersons ............................................................. 105, 164 lease/rental ....................................................................... 211 life .................................................................................... 105 Insurance companies ........................................................... 163 Intercompany transactions .................................................. 203 Interdepartmental charges .......................................... 201, 189 Interest application of ................................................................... 228 loans ................................................................................. 146 penalties ........................................................................... 109 securities .......................................................................... 162 waiver/cancellation ......................................................... 228 Interior, department of ........................................................ 190 Interior design ..................................................................... 224 Interior walls of buildings cleaning of ...................................................................... 172 Interment services ............................................................... 154 Internal distribution tax methods of computing .................................................... 201 Internal Revenue Code Section 501 (c)(3) ............................................................ 169 Internal tax credits multiple activities tax credit ....................................... 19301 Internet service provider ....................................... 15503, 224 Interpretations and Appeals ................................................ 100 Interpreter ............................................................................ 224 Interstate commerce ........................................................... 193, 19301 carriers ..................................................................... 126, 178 hauling for hire ................................................................ 174 hauls ................................................................................. 174 lease income .................................................................... 174 motor carriers .................................................................. 174 movement of cargo ...................................................... 193D or foreign commerce-carrier property ........................... 178 sale commissions .................................................193D, 194 sales .................................................................................. 193 transportation equipment ................................................ 174 Interstate business allocation radio and television broadcasting ................................... 241 Interstate Commerce Commission........ 174, 17401, 178, 190 Intertribal Housing Authority ............................................. 192 Intervening use resale certificate ............................................................... 102 Intranet services .............................................................. 15503 Intrastate commerce ........................................................ 19301 Intravenous set ................................................................ 18801 Investment company ........................................................... 207

Investment Company Act of 1940 .................................... 207 Investment project ........................................................ …. 268 Invoices ............................................................................... 254 Irrigation equipment ........................................................... 210 lease-use tax exemption ................................................. 178 Isolated sale ......................................................................... 106

J Janitorial services........................................................ 172, 224 Jewelry, repair of ................................................................ 173 Jigs and dies ........................................................................ 134 Judgment ............................................................................. 217 Justice, department of ......................................................... 190

K Kennel operators ................................................................. 224 Keno games ........................................................................ 131 Kidney dialysis facilities ............................................ 168, 178 nonprofit .............................................................. 168, 18801 machines ...................................................................... 18801 Kindergartens ...................................................................... 167 King County food and beverage tax ................................................ 12401 special stadium tax...................................................... 12401

L LID Local Improvement District assessments...................... 179 Labels .................................................................................. 116 Labor and services local tax ........................................................................... 145 Labor, department of .......................................................... 190 Labor or mechanical services ............................................ 136 Laboratory operators .......................................................................... 224 Laboratory continued reagents ........................................................................ 18801 Laborers casual ............................................................................... 105 Land clearing ............................................................... 170,172 Landfill gas ......................................................................... 263 Landlord and tenant ............................................................ 118 Landlord's lien .................................................................... 216 Landscape and horticultural services ............................................... 226 architects.................................................................. 224, 226 design services ................................................................ 226 gardening ......................................................................... 226 maintenance .................................................................... 226 materials .......................................................................... 226 services ............................................................................ 226 Late penalties ...................................................................... 228 Laundry

Page 16 of 29

agent ................................................................................. 166 coin-operated ................................................................... 165 facilities ............................................................................ 165 hotel/motel ....................................................................... 166 self service ....................................................................... 165 services .................................................................... 165, 173 Law, practice of ................................................................... 207 Lawns ................................................................................... 226 Lawyers ....................................................................... 207, 224 League fees .................................................................. 183, 189 Lease accounting methods ........................................................ 199 bare ................................................................................... 211 capital ............................................................................... 211 financing .......................................................................... 211 operating .......................................................................... 211 equipment with operator ................................................. 211 tangible personal property .............................................. 211 true ................................................................................... 211 Lease income interstate deduction ......................................................... 174 Lease or rental of real property definition .......................................................................... 118 effect of rate changes ...................................................... 235 trade-in ............................................................................. 247 value accrues ................................................................... 199 Leaseback agreement .......................................................... 211 Leased departments .................................................... 118, 200 Leased vehicles motor vehicles and trailers .......................................... 17401 Legal services ...................................................................... 207 Legend drugs definition ...................................................................... 18801 Lemon law, motor vehicle .................................................. 278 Lenses ..................................................................... 150, 18801 Lessons ........................................................................ 183, 189 Lessors and lessees ............................................................. 211 use tax .............................................................................. 178 Letterpress ........................................................................... 144 Leveling of land .................................................................. 172 Levy ..................................................................................... 217 Liability, personal retail sales tax .................................................................. 217 Libraries, fund raisers ......................................................... 169 License to use real property............................................................. 118, 189 real estate ......................................................................... 183 right to publish photographs ........................................... 143 Licensed dispensary definition ...................................................................... 18801 Licenses and permit fees ................................................................ 189 tax registration ................................................................. 101 Business Licensing Service (BLS) ............... WAC 458-02 Lien ...................................................................................... 217 Lien, landlord's .................................................................... 216 Life insurance salespersons, full time ........................ 105, 164

Light and power .................................................. 179, 189, 273 Lighters................................................................................ 181 Lighting ............................................................................... 211 Like-kind property definition ......................................................................... 247 Limited practice officer .............................................. ……207 Limousine services ............................................................. 180 Linen supply service ........................................................... 165 Liquid oxygen systems ................................................... 18801 Liquidation or distribution of corporate assets ................. 217 Liquefied petroleum gas ..................................................... 126 Liquor control board ............................................................... 12401 license .................................................................. 124, 12401 Lithographic plate makers .............................................. 139 Litigation, expenses of ....................................................... 207 Litter assessment categories of products ..................................................... 243 manufacturers, retailers, wholesalers ............................ 243 Livestock as food ..................................................................... 178, 210 breeding purposes ........................................................... 210 markets ............................................................................ 210 Loading companies ......................................................... 193D Loading of timber or logs................................................... 135 Loan agents ......................................................................... 224 Loaned vehicles .................................................................. 132 Loaner cars .......................................................................... 132 Local advertising ....................................................................... 241 business activities ........................................................... 193 governments ............................................................ 145, 183 improvement district assessments (LID)....................... 179 Local sales and use taxes goods and merchandise .................................................. 145 labor and services ........................................................... 145 rental of tangible personal property ............................... 145 rules for determining rate/location ................................ 145 use tax .............................................................................. 145 Location branch-internal distribution tax ...................................... 201 Lockers food .................................................................................. 133 rentals ...................................................................... 183, 189 Locomotives ....................................................................... 175 Lodging ....................................................................... 118, 166 Log enforcement actions ................................................ 10002 Log patrols .......................................................................... 181 Logging ........................................................................... 13501 and mining activities as manufacturing activity ....... 13601 operations .................................................................... 13501 road construction ........................................................ 13501 Long term rental ................................................................. 145 Lottery ................................................................................. 131 Low-income persons, nutrition program .................. 119, 124 Lubricating .......................................................................... 129 Lumber ................................................................................ 134

Page 17 of 29

form, use tax exemption ................................................. 178 Lunch room, meals ............................................................. 119

M M & E .............................................................................. 13601 MATC................................................................. 135, 136, 193 Machine sensitive records .................................................. 254 Machinery, farm purchases by nonresidents .............................................. 239 Machinery and equipment definition ...................................................................... 13601 device ........................................................................... 13601 electrical generation by wind or solar energy ............... 263 hand powered tools ..................................................... 13601 industrial fixture .......................................................... 13601 installation charges ...................................................... 13601 majority use threshold ................................................. 13601 replacement parts ........................................................ 13601 sales/ use tax exemption ............................................. 13601 segmented .................................................................... 13601 used directly threshold ................................................ 13601 useful life threshold ..................................................... 13601 Machines, repair of ............................................................. 173 Magazines ........................................................... 127, 143, 243 Magnesium .......................................................................... 178 Mail box rentals .................................................................. 118 Mailing bureaus................................................................... 141 Maintenance agreements .......................... 15501, 15502, 257 Majority use threshold .................................................... 13601 Managing general agents fire or casualty insurance ................................................ 164 Manicurists ................................................................... 105,118 Manufacture commercial or industrial use .......................................... 136 definition .......................................................................... 136 litter assessment............................................................... 243 multiple activities credit.............................................. 19301 Manufacturers aerospace ......................................................................... 267 holdbacks or discounts .................................................... 208 machinery or equipment ........................................... . 13601 new employee tax credits ............................................ 240A warranty ............................................................................ 257 watercraft ......................................................................... 238 Manufacturing B&O tax credit ................................................................ 240 cities/counties .................................................................. 189 government contracting .............................................. 17001 operation ...................................................................... 13601 sales and use tax deferrals .......................... 24001, 24001A Manufacturing machinery and equipment tax exemption cogeneration ................................................................ 13601 certificate ..................................................................... 13601 device ........................................................................... 13601 industrial fixture .......................................................... 13601 majority use threshold ................................................. 13601

manufacturing operation ............................................ 13601 qualifying operation.................................................... 13601 research and development operation ......................... 13601 site .................................................................................... 267 support facility ............................................................ 13601 testing operation .......................................................... 13601 used directly criteria ................................................... 13601 useful life threshold .................................................... 13601 Map makers ........................................................................ 224 Margin accounts ................................................................. 162 Marine terminal .................................................................. 260 Massachusetts Trust Act of 1959 ...................................... 203 Master Licensing Service ................................... WAC 458-02 Master Settlement Agreement ........................................... 264 Meals discounted and promotional ........................................... 124 employees........................................................................ 124 free of charge .................................................................. 124 hospitals ................................................................... 119, 168 hotel/motel .............................................................. 119, 166 sales of, ........................................................... 119, 124, 244 schools ............................................................................. 119 senior citizens, disabled or low income persons ........... 178 tax included ..................................................................... 124 two-for-one ..................................................................... 124 Meat markets .............................................................. 119, 244 Meats ........................................................................... 136, 244 Mechanical services ........................................................... 136 Mediation services .............................................................. 207 Medical equipment ............................................................ 168, 18801 gas delivery system..................................................... 18801 oxygen ............................................................................. 168 practitioner .................................................................. 18801 records ............................................................................. 168 services ............................................................................ 168 service bureaus ................................................................ 233 service corporations ........................................................ 233 supplies ............................................................................ 168 Medically prescribed oxygen ................................. 151, 18801 Medicines, humans ................................ 151, 168, 18801, 244 Medicines, animals ............................................................. 210 Medium of exchange .......................................................... 248 Meeting rooms ............................................................ 118, 166 Membership, dues and fees ................................................ 183 Merchandise prizes................................................................................ 131 transfers of ....................................................................... 201 Mercury ............................................................................... 151 Metal or monetized bullion use tax exemption ........................................................... 179 Metropolitan statistical area ................................... 240, 24001 Microfiche ........................................................................... 254 Microfilm ............................................................................ 254 Military personnel ......................................................................... 190

Page 18 of 29

use tax exemption ........................................................... 178 vehicle purchases by members of .................................. 177 Millenium Agreement ........................................................ 192 Mimeograph ........................................................................ 144 Mineral ................................................................................. 135 Mineral rights ...................................................................... 135 Mines ................................................................................... 135 Mining and quarrying operations ....................................... 135 Mini-markets ................................................................... 12401 Mini-storage facilities ................................................. 118, 182 Misuse of resale certificate ................................................. 228 Mixing, as manufacturing................................................... 136 Model 2 volunteer sellers--Compensation .................... 27701 Monetized bullion definition .......................................................................... 248 Mortgages .................................................................... 146, 207 Money .................................................................................. 248 Moorage ............................................................................... 189 Motels ................................................................. 118, 119, 166 Motor carriers interstate and foreign commerce ....................... 174, 17401 Motor transportation ................................................... 179, 180 Motor vehicles and trailers leases/rentals .................................................................... 211 fuel ............................................................................ 126,129 leased .................................................................. 174, 17401 lemon law ........................................................................ 278 sales to Indians ................................................................ 192 sales to nonresidents ....................................................... 177 use by nonresident ........................................................... 178 Motor vehicles and trailers continued warranties......................................................................... 278 Movement of goods and commodities ........................... 193D Movie theatre............................................................... 144, 224 Moving companies ..................................................... 180, 224 Moving earth ............................................................... 170, 172 Moving existing buildings or structures ............................ 172 Multigraph ........................................................................... 144 Multiple activities tax credit ........................................... 19301 watercraft manufacturers ................................................ 238 Multiple business activities, attorneys ............................... 207 Multiple locations registration ....................................................................... 101 Municipal corporations ............................................... 189, 201 Municipal subdivisions sales to .............................................................................. 189 Music teachers ............................................................................ 224 Mutual savings bank ........................................................... 146 Mutual fund ......................................................................... 207

N Name plates ......................................................................... 116 Napkins used in restaurants ................................................ 124 National advertising ............................................................ 241 National banks ..................................................................... 146

National Uniform Tobacco Settlement ............................. 264 Native Americans cigarette sales to .............................................................. 186 housing authority ............................................................ 192 reservation ....................................................................... 192 tribes ................................................................................ 192 Natural gas ..................................................... 135, 179, 17902 brokered ....................................................................... 17902 Natural gas and propane ..................................................... 126 Natural resources ................................................................ 135 Nautilus facilities ................................................................ 183 Navigational equipment ..................................................... 238 Navy .................................................................................... 190 Negatives ............................................................................. 140 Network advertising ........................................................... 241 New vehicle dealers............................................................ 132 News companies ................................................................. 127 News stands ........................................................................ 127 Newspapers ................................................ 127, 140, 143, 243 Network system support services .................................. 15501 Network telephone service definition ......................................................................... 245 Nexus definition ......................................................................... 193 threshold for apportionable activities ........................ 19401 No reasonable means of collection .................................... 217 Nonagricultural products .................................................... 210 Nondrug drugstore sundry products litter assessment .............................................................. 243 Nonfood products definition ......................................................................... 244 Nonmanufacturer's warranties ........................................... 257 Nonparticipating manufacturer .......................................... 246 Nonpollutant fuel ................................................................ 126 Nonprofit associations, laundry....................................................... 165 corporations ..................................................................... 169 hospitals ................................................................... 165, 168 nursing homes ................................................................. 168 organizations ................................................................... 169 professional organization ............................................... 256 service organizations ...................................................... 169 trade organization ........................................................... 256 youth organizations ....................................................... 183 water association ............................................................. 179 Nonresident buyers .............................................................................. 193 out-of-state vessel repair affidavit ................................. 238 purchases ......................................................................... 193 purchases of farm machinery and implements ............. 239 resale certificate .............................................................. 102 sales of watercraft ........................................................... 238 use tax .............................................................................. 178 Nontransitory business activity definition ......................................................................... 178 Not-for-profit organization, meals .............................. 119,124 Not-for-profit corporation .......................................... 169, 249

Page 19 of 29

Notice and order to withhold and deliver property ........... 217 Nursery school ............................................................ 167, 168 Nurseryman definition .......................................................................... 158 Nursing homes ................................................................ 18801 definition .......................................................................... 168 meals ................................................................................ 119 Nutrition program ....................................................... 119, 244 Nutritional products ........................................................ 18801

O

Obligations of the state of Washington deduction ......................................................................... 146 Occasional sales banks ................................................................................ 146 casual sales ...................................................................... 106 Oculists ................................................................................ 224 Off-the-shelf software definition ...................................................................... 15502 Off site testing by manufacturers ................................... 13601 Off-street parking and garages ........................................... 189 Offloading ........................................................................... 260 Offset-lithography ............................................................... 144 Oil......................................................................................... 135 Oil, crude ............................................................................. 260 Oil or petroleum products export credit ..................................................................... 260 previously taxed .............................................................. 260 Oil spill administration tax ................................................. 260 Oil spill response tax ........................................................... 260 One hundred vehicles sold method .................................... 132 One-transit permit ............................................................... 174 On-line advertising services ........................................... 15501 Operating lease .................................................................... 211 Operators of rented or owned equipment .......................... 211 Ophthalmologists ................................................................ 150 Opinion ................................................................................ 100 Optical merchandise ........................................................... 150 Opticians .............................................................................. 150 Optometrists ........................................................................ 150 Orchards .............................................................................. 210 Orchestra or band leaders ................................................... 224 Ore........................................................................................ 135 Organ procurement organizations ...................................... 168 Organizations artistic ............................................................................... 249 cultural ............................................................................. 249 nonprofit .......................................................................... 169 nonprofit trade or professional ....................................... 256 sports ................................................................................ 236 Origin of goods ................................................................... 145 Ornamental floriculture ....................................................................... 209 trees .................................................................................. 226 Orthotic devices .......................................................... 151, 168 definition ...................................................................... 18801

use tax exemption ........................................................... 178 Osteopathic physicians ....................................................... 224 Ostomic items ................................................ 151, 168, 18801 definition ..................................................................... 18801 use tax exemption ........................................................... 178 Outdoor advertising definition ......................................................................... 204 Out-of-state businesses nexus ........................................................................ 101, 193 records ............................................................................. 254 registration....................................................................... 101 Overhead costs .................................................................... 207 Overhead and underground transmission systems ........... 170 Overnight lodging ............................................................... 166 Owner/operator ................................................................... 211 Ownership changes in, tax registration ............................................. 101 Oxygen ................................................................................ 151 concentrator systems .................................................. 18801 enricher systems.......................................................... 18801 medical ............................................................................ 168 medically prescribed ................................................... 18801 use tax exemption ........................................................... 178

P Pacemakers ..................................................................... 18801 Pacific Northwest Electric Power Planning and

Conservation Act ............................................................ 179 Packing as manufacturing............................................................. 136 crating for others ..................................................... 180, 224 farmers ............................................................................. 210 ice ..................................................................................... 120 materials .................................................................. 115, 117 plants, fruit ...................................................................... 182 Paid at source deduction..................................................... 102 Paintings .............................................................................. 143 Paper products ............................................................. 119,124 litter assessment .............................................................. 243 Paralegal services ............................................................... 207 Paramutuel wagering .......................................................... 131 Parking automobile ............................................................... 129, 166 garages, city/county ........................................................ 189 lots ........................................................................... 118, 170 metered, city/county ....................................................... 189 off-street .......................................................................... 189 Parochial schools ................................................................ 168 Participation fees ................................................................ 189 Partnership attorneys .......................................................................... 207 dissolution ....................................................................... 101 substitution ...................................................................... 101 withdrawal ....................................................................... 101 Passenger car/ motor vehicle ..................................... 132, 261 Pass-through expense

Page 20 of 29

tour operator .................................................................... 258 Patients, meals ..................................................................... 119 Patronage dividends ............................................................ 108 Patterns, jigs and dies .......................................................... 134 Pavements for foot or vehicular traffic .............................. 171 Payment of taxes ................................................................. 228 Pearl barley .......................................................................... 136 Peas, dried - splitting or processing ................................... 136 Penalties for noncompliance revoked account .............................................................. 101 Penalty evasion ............................................................................. 228 late payment .................................................................... 228 negligence ........................................................................ 228 statutory restriction.......................................................... 228 taxability .......................................................................... 109 waiver/cancellation ......................................................... 228 Penalty for improper use resale certificate ............................................................... 102 waiver for misuse ............................................................ 102 Periodic payments effect of rate changes ...................................................... 235 Periodic rental ..................................................................... 145 Periodicals ................................................................... 127, 143 Permanent retail establishment .......................................... 246 Permits, building ................................................................. 170 Perpetual care ...................................................................... 154 Person definition .......................................................................... 217 separately organized corporation ................................... 203 Personal effects ................................................................... 178 Personal liability notice of ........................................................................... 217 retail sales tax .................................................................. 217 Personal services ......................................................... 138, 224 Persons engaging in business ............................................. 105 Pest control .......................................................................... 172 Pesticides ..................................................................... 210, 252 Pet adoption ........................................................................... 189 breeders ............................................................................ 210 license fees ....................................................................... 189 Petition contents of ....................................................................... 100 executive level ................................................................. 100 industry-wide significance.............................................. 100 reconsideration-log enforcement action .................... 10002 small claims ..................................................................... 100 Petroleum product ....................................................... 252, 260 Pets ....................................................................................... 210 Pharmaceuticals-Human ................................................. 18801 Pharmaceuticals-Animals ................................................... 210 Pharmacy ......................................................................... 18801 Photo mailers ....................................................................... 142 Photocopies, attorneys ........................................................ 207 Photoengravers .................................................................... 139 Photofinishers ............................................................... 140,142

Photographers commercial .............................................................. 140, 142 portrait ..................................................................... 140, 142 Photographic materials ....................................................... 142 Photographic supply house ................................................ 142 Photostatting ....................................................................... 141 Physical fitness services ............................................. 183, 189 Physicians.................................................................... 151, 224 Piano tuning ........................................................................ 224 Pickup or delivery services ................................................ 180 Pickup truck ........................................................................ 132 Piling of material ................................................................ 135 Pilot scale manufacturing ............................................... 24003 Pipe line businesses ............................................................ 179 Pit or quarry city/county owned .......................................................... 189 Pit run gravel ....................................................................... 134 Pizzas home delivered................................................................ 244 Place of business definition ......................................................................... 101 Place of use ......................................................................... 145 Plant cultivation .......................................................... 209, 210 Plants ................................................................................... 226 Plantation Christmas trees .................................................. 210 Plots, cemetery .................................................................... 154 Political subdivisions .......................................................... 189 hospitals ........................................................................... 168 Pollen ................................................................................... 210 use tax exemption ........................................................... 178 Pollution control facilities .................................... 242A, 242B dual purpose ...................................................... 242A, 242B single purpose ................................................... 242A, 242B Pool .............................................................................. 183, 187 Pool purchase definition ......................................................................... 202 Pools .................................................................................... 226 Portrait and commercial photographers .................... 140, 142 Possession, actual and constructive ................................... 252 Possession, right of Use of tangible personal property .................................. 211 Post office............................................................................ 190 Post-harvest treatment of fruit ........................................... 210 Postage ................................................................ 110, 141, 144 Potato processors ................................................................ 113 Poultry ................................................................. 119, 178, 210 Power conditioning equipment .................................................. 263 generated by wind or solar energy ................................. 263 generation facilities ......................................................... 121 lines/poles ........................................................................ 263 Power, sale of ...................................................................... 179 Precious metal bullion definition ......................................................................... 248 Preemption analysis ............................................................ 192 Prepared meals

Page 21 of 29

Older Americans Act ...................................................... 244 Sales of ............................................................................. 119 senior citizens, disabled persons, low-income persons 244 Preschool ............................................................................. 167 Prescription definition ...................................................................... 18801 drug exemption certificate .......................................... 18801 drugs ............................................................ 150, 151, 18801 exemption ........................................................................ 150 hospitals ........................................................................... 168 lenses ........................................................... 150, 168, 18801 use tax exemption ........................................................... 178 Presiding officer, adjudicative proceedings ..... 10001, 10002 Premium definition .......................................................................... 116 Prepared foods ..................................................... 119,124, 244 Preproduction development expenditures ......................... 267 Prime contractor definition .......................................................................... 170 equipment rentals ............................................................ 211 Principal ............................................................................... 159 Principal member pool purchases ................................................................. 202 Principal source of power ................................................... 263 Printing and publishing ......................................................... 143, 144 industry .................................................................... 139, 144 plate .................................................................................. 139 plate makers ..................................................................... 139 tools .................................................................................. 139 Print shop, city/county ........................................................ 189 Prints .................................................................................... 140 Prior determination of tax liability ..................................... 100 Prism correction .................................................................. 150 Private carrier, definition ............................................................. 175 lodging houses ................................................................. 166 mail boxes ........................................................................ 118 schools, definition ........................................................... 167 vocational school ............................................................. 167 Privately owned bridges, trestles ....................................... 170 Probate ................................................................................. 217 Process servers .................................................................... 224 Processing as manufacturing ............................................................. 136 chemical used in .............................................................. 113 for hire ................................................................. 136, 13601 Produce ........................................................................ 214, 244 Production costs of method ............................................................... 183 heat and/or steam ............................................................ 121 Products value of ............................................................................ 112 Professional conduct, rules of .............................................................. 207 limited liability company ................................................ 207 service corporation .......................................................... 207

Professional services .......................................................... 224 Promissory notes ................................................................ 207 Promotional items food and nonfood products ............................................ 244 use tax .......................................................................... 17803 Promotional meals .............................................................. 124 Propane ................................................................................ 126 Property like kind ........................................................................... 247 Property continued managers ......................................................................... 261 Property for display at trade show use tax exemption ........................................................... 178 Property tax leases................................................................................ 211 Prosthetic devices ................................................... 151, 18801 definition ..................................................................... 18801 use tax exemption ........................................................... 178 Prudent business person ..................................................... 254 Pruning of trees and shrubs ................................................ 226 Public accountants .............................................................. 138, 168 benefit organization auctions ......................................... 169 benefit organization ........................................................ 169 funds ................................................................................ 217 garages ............................................................................. 182 improvement contracts ................................................... 217 livestock markets ............................................................ 210 or nonprofit hospitals ...................................................... 168 records, fees for .............................................................. 189 road construction .................................................... 171, 226 service business ...................................................... 179, 181 street, place, road ............................................................ 171 utility district (PUD) ....................................................... 226 Public records, access to .................................. WAC 458-276 Public service business ....................................................... 189 Public transportation ........................................................... 189 Public utility tax ..................................... 179, 17902, 180, 189 sewerage collection business ......................................... 251 volume exemption .......................................................... 179 Publications ......................................................................... 140 Publishers .................................................................... 127, 143 Publishing.................................................................... 143, 144 Pullman car, meals.............................................................. 119 Pulltabs ................................................................................ 131 Pulp mill .............................................................................. 113 Punchboards ........................................................................ 131 Purchase journals ................................................................ 254 Purchases for dual purposes ........................................ 102,170 Purebred livestock for breeding purposes ......................... 210 use tax exemption ........................................................... 178 Physical fitness/training ..................................................... 183

Q Qualified employment position definition ..................................................................... 24001

Page 22 of 29

Qualifying operation ....................................................... 13601 Quarries ............................................................................... 135 Quarry, city/county owned ................................................. 189 use tax exemption ........................................................... 178 Quitting business ................................................................. 216

R Race track operators............................................................ 210 Racquet ball ................................................................. 183, 189 Radio and television broadcasting ..................................... 241 Radio repair of ............................................................................ 173 stations ............................................................................. 241 watercraft ......................................................................... 238 Radioactive Waste .............................................................. 190 Raffles .................................................................................. 131 Railroad cars ................................................................................... 175 freight sheds .................................................................... 182 ice ..................................................................................... 120 meals ................................................................................ 119 tracks ................................................................................ 170 use tax exemption ........................................................... 179 Rate changes, effect of ........................................................ 235 Raw materials ...................................................................... 136 Razing .................................................................................. 172 Reading glasses off-the-shelf ..................................................................... 150 Reagents .......................................................................... 18801 Real Estate agents ............................................................................... 224 appraisers ......................................................................... 224 attributes of ownership ................................................... 170 broker ............................................................................... 128 closing .............................................................................. 207 commissions .................................................................... 128 license to use .......................................... 118, 166, 183, 189 rental/sale ......................................................................... 118 rental of ............................................................................ 166 sale of ............................................................................... 170 salesman........................................................................... 128 Reasonable rental use tax .............................................................................. 178 value ................................................................................. 211 Reasonable time resale certificate ............................................................... 102 Rebates ................................................................................ 108 Rebuttable presumption ...................................................... 228 Receipt of the goods ........................................................... 193 Recent model vehicle definition .......................................................................... 132 Reconsideration appeal ............................................................................... 100 log enforcement actions .............................................. 10002 time for filing ................................................................... 100 Record keeping

credits .............................................................................. 254 deductions ....................................................................... 254 exemptions ...................................................................... 254 microfilm or microfiche ................................................. 254 requirements ............................................................ 207, 254 Recreation businesses ........................................................................ 183 facilities ................................................................... 166, 183 facilities, city/county ...................................................... 189 services ............................................................................ 183 Recreational vehicle parks ................................................. 166 Red Cross use tax exemption ........................................................... 178 Refining ............................................................................... 136 Refrigerator cars, ice .......................................................... 120 Refrigerators, repair of ....................................................... 173 Refund cigarette tax ..................................................................... 186 petition for ....................................................................... 100 returned goods................................................................. 278 tax procedures ................................................................. 229 Refuse collectors ................................................................. 224 Refuse collection business definition ......................................................................... 250 solid waste collection/cities............................................ 189 Refuse-solid waste collection business ............................. 250 Refuse-solid waste collection-Indians ............................... 192 Refuse-solid waste collector's exemption certificate ........ 250 Regional advertising ........................................................... 241 Registration certificate of ............................................................ 101, 221 Coast Guard .................................................................... 238 display ............................................................................. 101 fees (amusement & recreation) ...................................... 183 master application ........................................................... 101 multiple locations............................................................ 101 new, requirements for ..................................................... 101 nexus ................................................................................ 101 lost ................................................................................... 101 noncompliance, penalties ............................................... 101 nonprofit organizations .................................................. 169 out-of-state businesses .................................................... 101 procedure ......................................................................... 101 seasonal ........................................................................... 101 requirements .................................................................... 101 temporary ........................................................................ 101 timber harvesters ......................................................... 13501 uniform business identifier ............................................. 101 watercraft ......................................................................... 238 Regulated investment company ......................................... 207 Rehabilitation services ....................................................... 169 Reimbursement attorneys .......................................................................... 207 definition ......................................................................... 111 Religious organizations ...................................................... 169 Reline material .................................................................... 151 Remittance .......................................................................... 228

Page 23 of 29

Renewable energy system .................................................. 273 Renewal resale certificate ............................................................... 102 subscriptions .................................................................... 127 Rental ......................................................................................... bare ................................................................................... 211 crane and operator ........................................................... 211 effect of rate changes ...................................................... 235 equipment ........................................................................ 183 equipment with operator ................................................. 211 frozen food lockers ......................................................... 133 lighting and sound ........................................................... 211 long term .......................................................................... 145 payments .......................................................................... 145 periodic ............................................................................ 145 safety deposit box ............................................................ 146 scaffolding ....................................................................... 211 short term ......................................................................... 145 real estate ................................................ 118, 146, 166, 200 reasonable value .............................................................. 178 tangible personal property .............................................. 211 trade-in ............................................................................. 247 Renters booth ................................................................................ 105 Reopening of taxpayer accounts ........................................ 101 Repairs distinguished from manufacturing ................................. 136 of tangible personal property .......................................... 173 out-of-state persons ......................................................... 173 Replacement parts, machinery and equipment ............. 13601 Reporting frequency ............................................. 228, 22801 Reports and studies ............................................................. 189 Reproduction charges ......................................................... 207 Reproduction processes ...................................................... 141 Resale certificate content requirements ..................................... 102 and 102A farmers ........................................................... 102 and 102A fax ................................................................... 102 and 102A definition ........................................................ 102 and 102A misuse of .......................................................................... 228 nonresident buyer .......................................... 102 and 102A reasonable time .............................................. 102 and 102A renewal ........................................................... 102 and 102A rentals (rerents) ................................................................ 211 wholesale sale ................................................ 102 and 102A single use ....................................................... 102 and 102A Research and development activities ....................................... ................................................. 240, 13601, 24001, 24001A Research, development, experimental, and testing rentals .................................................................. 13601, 211 Research operation .......................................................... 13601 Resellers Permits, application process ........................... 10201 brief adjudicative proceedings .................................... 10202 Reservation Indian ............................................................................... 192 federal .............................................................................. 190

Residential and commercial buildings weatherization programs .......................................................................... 179

Residential exchange of electric power ............................. 179 Resort lodges, meals ........................................................... 119 Rest homes .......................................................................... 168 Restaurants ...................................................... 119,124, 12401 Restocking fees ................................................................... 278 Retail cigarette license, revocation/suspension ............ 10001 Retail outlets distributing to .................................................................. 201 Retail sale definition ......................................................................... 113 Retail sales tax included ........................................................................... 107 Retail services effect of rate changes ...................................................... 235 Retail store or outlet two or more ..................................................................... 201 Retailers litter assessment .............................................................. 243 requirement to collect sales/use tax ............................... 221 Retaining walls ........................................................... 170, 226 Retirement of bonds ........................................................... 189 Returned goods ................................................................... 278 Returns late payment of................................................................ 228 tax .................................................................................... 228 amended .......................................................................... 229 Review adjudicative proceedings ................................ 10001, 10002 departmental .................................................................... 229 Revocation appeal ............................................................................... 100 certificate of registration ........................................ 101, 217 cigarette vendor's license ........................................ 101, 186 order ............................................................ 100, 10001, 101 registration reinstatement ................................... 10001, 101 tax registration ........................................... 100, 10001, 101 Ride sharing for the elderly and the handicapped .... 179, 180 Ride sharing vehicles exemptions/ credits ......................................................... 261 use tax exemption ........................................................... 178 Riding clubs ........................................................................ 210 Right of possession ............................................................. 211 use of tangible personal property ................................... 211 Right to admission or transportation, evidence of ..................... 144 Right to continue control employee ............................................................ 105 publish photographs ....................................................... 140 publish scripts ................................................................. 143 Right to practice, adjudicative proceedings .................. 10001 Road construction ............................................................. 170, 171 lighting............................................................................. 171 Rockeries ............................................................................. 226 Roll your own tobacco ....................................................... 264

Page 24 of 29

Room service ....................................................................... 166 Rooming houses .................................................................. 166 Rubbish ................................................................................ 250 Royalties .......................................................................... 15501 single factor receipts apportionment royalties ........... 19403 Rules of evidence ............................................................ 10001 Rules of professional conduct ............................................ 207 Rulings prior determination of tax liability ................................. 100 Rural Electrification Administration ................................. 190 Rummage sales ................................................................... 169

S Safety deposit boxes ................................................... 118, 146 Salad bars ............................................................................. 244 Sale cancellation of ................................................................. 278 casual, isolated................................................................. 106 conditional ....................................................................... 198 definition .......................................................................... 103 depreciated assets .................................................... 106, 146 gift certificates ................................................................. 103 installment ....................................................................... 198 leaseback agreement ............................................... 178, 211 of business ....................................................................... 216 time and place of ............................................................. 103 Sale and rental of real estate ............................................... 118 Sales agreements effect of rate changes ...................................................... 235 Sales and use tax deferral program .......................................................... 24001 exemption, manufacturing and equipment ................ 13601 stadium ......................................................................... 12401 tax avoidance arrangements ....................................... 28003 Sales at wholesale resale certificate ............................................................... 102 Sales of watercraft to nonresidents .................................... 264 exemptions....................................................................... 264 Sales journals ....................................................................... 254 Sales tax included ........................................................................... 107 paid at source ................................................................... 102 separately stated .............................................................. 107 Sales to farmers ................................................................... 210 Salespersons life insurance ................................................................... 107 Saline ................................................................................... 150 Salon .................................................................................... 105 Salt ....................................................................................... 244 Sand ..................................................................................... 135 Sandwiches .......................................................................... 244 Sanitariums .......................................................................... 119 Satellite antenna .................................................................. 166 Saunas .......................................................................... 183, 189 Savings and loan associations ............................................ 146 Scaffolding .......................................................................... 211

Scarification ........................................................................ 135 Schedule C ...................................................................... 19301 School annuals ............................................................................. 144 bus operators ................................................................... 224 districts .................................................................... 144, 167 meals ................................................................................ 119 operators .......................................................................... 224 sales to ............................................................................. 189 Screening ............................................................................. 135 Scrip or trade checks .......................................................... 131 Seafood ................................................................................ 136 Seasonal revenue registration ............................................ 101 Security agreement/interest ................................................ 216 Security houses ................................................................... 162 Seed definition ......................................................................... 210 Segmented manufacturing ............................................. 13601 Selected business services arbitration services .......................................................... 207 attorneys .......................................................................... 207 legal services ................................................................... 207 mediation services .......................................................... 207 Self-storage facilities .......................................................... 182 Seller requirement to collect sales/use tax ............................... 221 Seller's responsibilities resale certificate .............................................................. 102 Selling agents .............................................................. 106, 193 Selling price definition ................................................................. 107, 247 Semen, artificial insemination of livestock ............... 210, 222 use tax exemption ........................................................... 178 Senior citizens, nutrition program ..................................... 119 Separately organized corporation ...................................... 203 Septic tanks cleaning of ....................................................................... 172 Service access key .................................................................... 22801 charge, public utility tax ................................................. 179 contracts .......................................................................... 257 department vehicles ........................................................ 132 machines .......................................................................... 187 stations ............................................................................. 129 Service and other business activities ................................. 224 Services effect of rate changes ...................................................... 235 Services incidentally rendered ........................................... 194 Services jointly furnished ................................................... 179 Services provided in Indian Country ................................. 192 Settlement................................................................ 100, 10001 Sewer collection ................................................................. 251 Sewer services .................................................................... 251 Sewer services other than collection ................................. 224 Sewerage collection business ............................ 179, 189, 251 Shellfish ............................................................................... 135 Sheltered workshops

Page 25 of 29

definition .......................................................................... 169 Ship, meals .......................................................................... 119 Shipper's export declaration ............................................ 193C Shipping fees ....................................................................... 110 Shoe repair ........................................................................... 173 Shoe shine stands ........................................................ 148, 173 Short rotation hardwoods ........................................... 209, 210 Short term rentals ................................................................ 145 Shrubs .................................................................................. 226 Shuffleboard ........................................................................ 187 Significant amount .............................................................. 183 Silk screening ...................................................................... 136 Silvicultural activities ......................................................... 226 Similar articles like quality and character ......................... 211 Similar products .................................................................. 112 Single factor receipts apportionment generally............. 19402 Single factor receipts apportionment royalties .............. 19403 Single use resale certificate ............................................................... 102 Skating ................................................................................. 183 Ski lifts and tows ................................................................. 183 Slash burning ....................................................................... 135 Slashing ............................................................................... 135 Slaughter or packing house ................................................ 209 Slaughtering, as manufacturing.......................................... 136 Slides .................................................................................... 140 Sleeping accommodations .................................................. 166 Slotting fees ......................................................................... 108 Sludge .................................................................................. 251 Small business tax relief ..................................................... 104 Small claims appeal ............................................................................... 100 Small harvester definition ...................................................................... 13501 Smoking meat ..................................................................... 133 Smoking tobacco ................................................................. 185 Snack bars ............................................................................ 119 Snow removal ..................................................................... 172 Snuff..................................................................................... 185 Social card game ................................................................. 131 Social Security Board ......................................................... 190 Soft drinks and carbonated waters ..................................... 244 litter assessment............................................................... 243 Software, computer definition ...................................................................... 15501 as manufacturing ......................................................... 15501 training ......................................................................... 15501 Soil preparation services ..................................................... 209 Soil samples ......................................................................... 172 Solar electric manufacturing .............................................. 267 Solar energy ........................................................................ 263 Solar modules ...................................................................... 263 Sole proprietorship .............................................................. 101 Solicitors, insurance ............................................................ 164 Solid waste collection/tax ................................................... 250 Sororities, meals .................................................................. 119 Sorting.................................................................................. 135

Sound equipment ................................................................ 211 Sourcing compliance—taxpayer relief.......................... 27702 Soybeans/ oil ....................................................................... 136 Special fuels definition ......................................................................... 126 Special hotel/motel tax ................................................................ 166 stadium sales and use tax ........................................... 12401 transportation needs ........................................................ 261 Speculative builder definition ......................................................................... 170 Splitting or processing dried peas ...................................... 136 Sports organizations ................................................................... 236 teams, associations.......................................................... 183 training............................................................................. 166 Spray materials definition ......................................................................... 210 Sprinkling systems ............................................................. 226 Squash ................................................................................. 183 Stadium, special sales and use tax ................................. 12401 Staffing services .................................................................. 274 Stamps ......................................................................... 141, 144 Stamps, cigarettes ............................................................... 186 Standard deduction radio and television broadcasting .................................. 241 Standard prewritten software definition ..................................................................... 15501 Standing timber ............................................................... 13501 State agency ........................................................................ 189 State banks .......................................................................... 146 State, department of ............................................................ 190 State of destination definition ......................................................................... 193 State of origin definition ......................................................................... 193 State of Washington deductibility of taxes ...................................................... 195 direct obligations ............................................................ 162 sales to ............................................................................. 189 streets, roads, highways .................................................. 170 State-owned hospitals ......................................................... 168 Statute limitations ................................................................ 229, 230 limitations for refunds or credits .................................... 229 limitations/waiver ........................................................... 229 Stay of collection ................................................................ 228 Steam ................................................................................... 121 Steel mill or foundry ........................................................... 113 Stenographers ............................................................. 138, 224 Stereotypers......................................................................... 139 Stevedoring .............................................................. 117, 193D Stockbrokers ....................................................................... 162 Stocks .................................................................................. 146 Stockyard ......................................................................... 193D Stogies ................................................................................. 185 Stone .................................................................................... 135

Page 26 of 29

Storage preparatory to use ............................................................ 193 space ................................................................................. 118 tangible personal property .............................................. 182 warehouse ........................................................................ 182 Stream cleaning ................................................................... 135 Street .................................................................................... 171 Street-metered parking ....................................................... 189 Street, road, place, or highway ................................... 171, 189 Structures definition .......................................................................... 170 Student loan services .......................................................... 169 Student organizations .......................................................... 167 Stumpage sales ................................................................ 13501 Stumps, grinding/removing ................................................ 226 Subcontractor definition .......................................................................... 170 Subcontractor services distinguished from rental of equipment ......................... 211 Subscriber television services ............................................ 227 Subscriptions ....................................................................... 127 Substantial use methods for determining threshold ............................ 17401 Successor definition .......................................................................... 216 Sugar .................................................................................... 244 Summer camps ............................................................ 119, 166 Sunflower seeds/oil ............................................................. 136 Superior court, clerk of the ................................................. 217 Support facility ................................................................ 13601 Surety companies ................................................................ 163 Suspension wholesale cigarette license ................................ 10001, 186 retail cigarette license......................................... 10001, 186 Sutures ............................................................................. 18801 Swimming lessons ...................................................... 183, 189 Syringes ........................................................................... 18801 Syrup tax .............................................................................. 255 System of accounting .......................................................... 199

T Tags ...................................................................................... 116 Tangible personal property consumed in research ...................................................... 178 farm use ........................................................................... 210 installing, cleaning, repairing, decorating, etc. .............. 173 interstate sales of ............................................................. 193 rental of ............................................................................ 145 rental/lease ............................................................... 193, 211 sales to nonresidents ....................................................... 193 storage of ......................................................................... 182 use tax .............................................................................. 178 warranties & service contracts ....................................... 257 Taverns ................................................................... 124, 12401 Tax collected as agent of state or federal government ......... 195

deferral............................................................................. 121 deferral certificate ....................................................... 24001 deficiencies ...................................................................... 228 incentive program for cogeneration projects ................ 121 included ........................................................................... 107 lien ................................................................................... 217 paid at source deduction ................................................. 102 registration endorsement .................................... 101, 10001 relief, small business ...................................................... 104 reporting .......................................................................... 101 revocation .................................................................... 10001 tax returns, state and federal........................................... 254 warrant ..................................................................... 101, 228 Tax Avoidance, general ..................................................... 280 construction joint ventures & similar arrangements. 28001 disguised income arrangements ................................. 28002 sales & use tax avoidance arrangements ................... 28003 Tax Equity and Fiscal Responsibility Act ........................ 246 Tax exemption and/or credit pollution control facility ................................... 242A, 242B Tax registration administrative closure..................................................... 101 changes in ownership ..................................................... 101 revocation and reinstatement ......................................... 101 when not required ........................................................... 101 Tax reporting account number ........................................... 101 Taxable distributions .......................................................... 201 Taxable value, methods of determining ............................ 201 Taxes, deductible and nondeductible ................................ 195 Taxes, fines, penalties, and interest thereon ...................... 189 Taxicabs .............................................................................. 180 Taxpayer relief—sourcing compliance ......................... 27702 Taxpayer service program ................................................. 228 Teachers .............................................................................. 224 Telecommunications .......................................................... 245 Telecommunications equipment or apparatus .................. 245 Telegraph ............................................................................ 179 Telephone business ........................................................................... 245 charges ............................................................................. 166 coin service ..................................................................... 245 company .......................................................................... 245 competitive service ......................................................... 245 local network ................................................................... 245 program excise tax .......................................................... 270 service .............................................................................. 245 Television antenna owners ............................................................... 224 cable ................................................................................. 227 satellite ............................................................................. 227 subscriber ........................................................................ 227 Temporary revenue registration......................................... 101 Tenants ................................................................................ 166 Tennessee Valley Authority .............................................. 190 Tennis courts ....................................................................... 183, 189 lessons ..................................................................... 183, 189

Page 27 of 29

Termination definition .......................................................................... 217 Territorial waters ................................................................. 176 Testing operation............................................................. 13601 Theater owners .................................................................... 224 ticket sales to ................................................................... 144 Third-party providers .......................................................... 207 Third party testing ........................................................... 13601 Three-mile limit .................................................................. 176 Tickets.................................................................................. 144 Timber excise tax ..................................................................... 13501 harvest operation ......................................................... 13501 harvesting..................................................................... 13501 Indians .............................................................................. 192 Time and material contract ................................................. 223 Time and place of sale ........................................................ 103 Tips or gratuities .......................................................... 119,124 Tires ............................................................................. 129, 272 Title insurance ............................................................. 156, 207 Title to containers ................................................................ 115 Tobacco ............................................................................... 244 Tobacco products definition .......................................................................... 185 distributor ......................................................................... 264 Indians .............................................................................. 192 manufacturer .................................................................... 264 Toll bridge ............................................................................... 185 logging road ..................................................................... 179 service .............................................................................. 245 Tour operator business/operators ....................................... 258 Tourist court ........................................................................ 118 Towing ................................................................................. 129 Towns, sales to .................................................................... 189 Toxic or hazardous waste materials ................................... 251 Trade binderies ........................................................................... 139 discount ............................................................................ 278 show ................................................................................. 256 show, use tax exemption................................................. 178 Trade-in ....................................................................... 132, 247 Trading, securities ............................................................... 162 Trail work ............................................................................ 135 Trailer camps ....................................................................... 166 Trailer parks ........................................................................ 118 Trailers ................................................................................. 174 sales to nonresidents ....................................................... 177 use tax exemption ........................................................... 178 watercraft ......................................................................... 238 Training physical ............................................................................ 183 Training continued sports ................................................................................ 166 Transfer of capital assets .................................................... 106 Transfers from central location to two or more

outlets ............................................................................... 200

Transfers of merchandise ................................................... 201 Transformers ....................................................................... 263 Transient definition ......................................................................... 166 Transient rental income ...................................................... 166 Transmission or transfer of electric power ....................... 179 Transportation activities in-state ............................................................................. 180 interstate or foreign commerce ................................... 193D Transportation charges ....................................................... 110 Transportation companies meals ................................................................................ 119 sales of tickets to ............................................................. 144 use tax exemption ........................................................... 178 Transportation provider, private nonprofit........................ 178 Transportation, water.......................................................... 179 Trash .................................................................................... 250 Travel agent business ......................................................... 258 Treasury, department of ..................................................... 190 Treaty fishery .............................................................................. 192 fishing rights ................................................................... 192 Tree clearing ............................................................................ 226 trimming .......................................................................... 226 Trestles ................................................................................ 170 Tribal housing authority ..................................................... 192 Tribal member ............................................................ 186, 192 Trip permits ................................................................. 174, 177 Trip-sheet ............................................................................ 193 True lease ............................................................................ 211 True object test.................................................................... 211 Trust fund ............................................................................ 229 accountability .................................................................. 217 Tugboat business ................................................................ 179 Tugs ..................................................................................... 181 Tuition fees ................................................................................... 167 Tunnels ................................................................................ 170 Turf .............................................................................. 209, 210 Two for one meals ........................................................................ 124, 166 Typesetters .......................................................................... 139

U UBI (Unified Business Identifier) ............................. 101, 230 ULID Utility Local Improvement District Assessments ....... 179 U.S. mail, hauling ............................................................... 179 Undertakers ......................................................................... 224 Unified Business Identifier (UBI) ............................. 101, 230 Uniform rate sales/use tax ..................................................................... 221 Uniform supply services .................................................... 165 United States ....................................................................... 190 sales to ............................................................................. 190

Page 28 of 29

state prohibited from taxing............................................ 178 United States Coast Guard watercraft registration ..................................................... 238 United States government .......................................... 250, 255 construct, install, improve real property .................... 17001 sales of lodging to employees ........................................ 166 Secretary of Education .................................................... 167 United States Maritime Commission................................. 190 Units sold ............................................................................. 264 Universities, meals .............................................................. 119 Unregistered taxpayer ................................................. 228, 230 Unwrapped or unpackaged food ........................................ 244 Urban transportation ........................................................... 189 Urban transportation business .................................... 179, 180 Urostomy ......................................................................... 18801 Use tax brokered natural gas .................................................... 17902 component parts, motor carriers ................................. 17401 exemptions....................................................................... 178 interstate and foreign motor carriers .......................... 17401 local tax ............................................................................ 145 nature of tax ..................................................................... 178 payment of ....................................................................... 178 promotional material ................................................... 17803 returns .............................................................................. 178 special stadium ............................................................ 12401 value of the article used .................................................. 178 when liability arises ........................................................ 178 Used car dealers ........................................................................ 132 directly criteria ............................................................ 13601 mobile homes .................................................................. 178 vehicles ............................................................................ 132 Useful life threshold ........................................................ 13601 User fees, funded by ........................................................... 189 Utilities and transportation commission ............................ 179 Utility grid system ............................................................... 263 Utility Local Improvement District assessments (ULID) 179 Utility or enterprise activity ................................................ 189 Utility services by building companies ............................. 205

V Value accruing .................................................................... 197 Value of article used ....................................................................... 178 gas consumed or used ................................................. 17902 goods and services .......................................................... 183 products ........................................................................... 112 Vegetables ................................................................... 136, 244 Vegetables growers ............................................................. 210 Vehicles dealers .............................................................................. 132 loaned to schools ............................................................. 178 motor-use tax exemption ................................................ 178 Vehicles continued ride sharing ...................................................................... 178

sales to nonresidents ....................................................... 177 Vending machines ......................................... 124, 12401, 187 Vending vans, food............................................................. 244 Vermiculture ............................................................... 209, 210 Vessels ferry ................................................................................. 189 sixty-five feet or more in length .................................... 181 under sixty-five feet in length ........................................ 181 watercraft ......................................................................... 238 Veterans' Administration ................................................... 190 Veterinarians ............................................................... 222, 224 Video games ....................................................................... 187 Videos, rental of .................................................................. 166 VISA I.M.P.A.C. ................................................................ 166 Viticulture ................................................................... 209, 210 Volume exemption, public utility tax ................................ 179 Volume of business ............................................................ 104 Volunteer sellers Model 2 -- Compensation ................. 27701 Voluntary registers ............................................................. 228

W Waiver of penalties ............................................................. 228 Waiver of penalties-resale certificates .............................. 102 Walks ................................................................................... 226 Warehouse agricultural commodities ................................................ 182 central distribution .......................................................... 201 cold storage ..................................................................... 182 definition ......................................................................... 182 field .................................................................................. 182 freight storage ................................................................. 182 fruit .................................................................................. 182 when value accrues ......................................................... 197 Warrant, tax ......................................................................... 217 issuance of ....................................................................... 228 Warranties definition ......................................................................... 257 manufacturer's ................................................................. 257 motor vehicle .................................................................. 278 nonmanufacturer's........................................................... 257 Warrantor ............................................................................ 257 Washing as extracting .................................................................... 135 automobile ....................................................................... 129 Washington sales to state..................................................................... 189 state board of education .................................................. 166 state health insurance pool ............................................. 163 state of ............................................................................. 189 Waste collection ................................................................. 250 Watches, repair of ............................................................... 173 Water distribution ....................................................... 179, 189 Water pollution control facility definition ...................................................................... 242A Water purifiers .................................................................... 113 Waterborne interstate or foreign commerce .................. 193D

Page 29 of 29

Watercraft component parts .............................................................. 238 deep sea fishing ............................................................... 176 foreign commerce ........................................................... 175 repairs ............................................................................... 238 requiring Coast Guard registration ................................. 238 Watering .............................................................................. 226 Watershead protection and flood control .......................... 189 Watershed Protection and Flood Prevention Act .............. 189 Wearing apparel repair of ............................................................................ 173 use tax exemption ........................................................... 178 Weatherization programs ................................................... 179 Weed control ....................................................................... 209 Weight lifting ...................................................................... 183 Well drilling ........................................................... 17001, 172 Wetting agents ..................................................................... 113 Wharf businesses ................................................................ 179 Wharves ............................................................................... 182 Wheat ................................................................................... 136 Wheeling of electricity ....................................................... 179 Wholesale cigarette license, revocation/suspension ..... 10001 Wholesale sale resale certificate ............................................................... 102 Wholesalers litter assessment............................................................... 243 Wholesaling ......................................................................... 189 Wholesaling functions ........................................................ 201 Willfully fails to pay ........................................................... 217 Winches ............................................................................... 238 Wind or solar energy .......................................................... 263 Wind or solar powered electrical generation facilities,

certificate for ................................................................... 263 Wind turbines ...................................................................... 263 Window washing ................................................................ 172 Wigs ..................................................................................... 148 Withhold and deliver .......................................................... 217 Wood waste ......................................................................... 121 Work animals ...................................................................... 210 Wrapping meat .................................................................... 133 Writer ................................................................................... 143 Written instructions disregard of ...................................................................... 228 Written opinion future tax liability ............................................................ 100

X X-ray materials .................................................................... 142 Xeroxing .............................................................................. 141

Y Yacht .................................................................................... 238 Yarding ................................................................................ 135 Yards .................................................................................... 226