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Washington Administrative Code Title 458 (Department of Revenue)
520 sections.
Chapter 458 — 16
- 458-16-080 Improvements to Single Family Dwellings—Definitions—Exemption—Limitation—Appeal Rights
- 458-16-100 Property Tax Exemptions, Generally, Rules of Construction
- 458-16-110 Initial Application and Renewal Declaration
- 458-16-115 Personal Property Exemptions for Household Goods, Furnishings, and Personal Effects, and for the Head of a Family
- 458-16-120 Appeals
- 458-16-130 Change in Taxable Status of Real Property
- 458-16-150 Cessation of Use—Taxes Collectible for Prior Years
- 458-16-165 Conditions Under Which Nonprofit Organizations, Associations, Or Corporations May Obtain a Property Tax Exemption
- 458-16-180 Public Burying Grounds Or Cemeteries
- 458-16-190 Churches, Parsonages and Convents
- 458-16-200 Land Upon Which a Church Or Parsonage Shall Be Built
- 458-16-210 Nonprofit Organizations, Associations, Or Corporations Organized and Conducted for Nonsectarian Purposes
- 458-16-215 Nonprofit Organizations That Solicit, Collect, and Distribute Gifts, Donations, Or Grants
- 458-16-220 Church Camps
- 458-16-230 Character Building Organizations
- 458-16-240 Veterans Organizations
- 458-16-245 Student Loan Agencies
- 458-16-260 Nonprofit Child Day Care Centers, Free Libraries, Orphanages, Homes for Sick Or Infirm, Hospitals, Outpatient Dialysis Facilities
- 458-16-266 Homeownership Development
- 458-16-270 Schools and Colleges
- 458-16-280 Art, Scientific, and Historical Collections
- 458-16-282 Musical, Dance, Artistic, Dramatic and Literary Associations
- 458-16-284 Fire Companies
- 458-16-286 Humane Societies
- 458-16-290 Nature Conservancy Lands
- 458-16-300 Public Meeting Hall—Public Meeting Place—Community Meeting Hall
- 458-16-310 Community Celebration Facilities
- 458-16-320 Emergency Or Transitional Housing
- 458-16-330 Sheltered Workshops for Persons with Disabilities
- 458-16-340 Multipurpose Senior Citizen Centers
- 458-16-560 Housing for Qualifying Households
- 458-16-1000 Property Belonging to Federally Recognized Indian Tribes—Definitions—Exemption—Declaration Process—Appeal Rights
Chapter 458 — 16A
- 458-16A-010 Nonprofit Homes for the Aging
- 458-16A-020 Nonprofit Homes for the Aging—Initial Application and Annual Renewal
- 458-16A-100 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Definitions
- 458-16A-110 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Gross Income
- 458-16A-115 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Adjusted Gross Income
- 458-16A-120 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Determining Combined Disposable Income
- 458-16A-130 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Qualifications for Exemption
- 458-16A-135 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Application Procedures
- 458-16A-140 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Exemption Described—Exemption Granted—Exemption Denied—Freezing Property Values
- 458-16A-150 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Requirements for Keeping the Exemption
Chapter 458 — 20
- 458-20-100 Informal Administrative Reviews
- 458-20-101 Tax Registration and Tax Reporting
- 458-20-102 Reseller Permits
- 458-20-102A Resale Certificates
- 458-20-103 Gift Certificates—Sale Deemed to Occur and Retail Sales Tax Collected at Time of Redemption
- 458-20-104 Small Business Tax Relief Based on Income of Business
- 458-20-105 Employees Distinguished From Persons Engaging in and Operating a Business
- 458-20-106 Casual Or Isolated Sales—Business Reorganizations
- 458-20-107 Requirement to Separately State Sales Tax—Advertised Prices Including Sales Tax
- 458-20-108 Selling Price—Credit Card Service Fees, Foreign Currency, Discounts, Patronage Dividends
- 458-20-109 Finance Charges, Carrying Charges, Interest, Penalties
- 458-20-110 Delivery Charges
- 458-20-111 Advances and Reimbursements
- 458-20-112 Value of Products
- 458-20-113 Ingredients Or Components, Chemicals Used in Processing New Articles for Sale
- 458-20-115 Sales of Packing Materials and Containers
- 458-20-116 Sales And/Or Use of Labels, Name Plates, Tags, Premiums, and Advertising Material
- 458-20-117 Sales And/Or Use of Dunnage
- 458-20-118 Sale Or Rental of Real Estate, License to Use Real Estate
- 458-20-119 Sales by Caterers and Food Service Contractors
- 458-20-120 Sales of Ice
- 458-20-121 Sales of Heat Or Steam—Including Production by Cogeneration
- 458-20-124 Restaurants, Cocktail Bars, Taverns and Similar Businesses
- 458-20-126 Sales of Motor Vehicle Fuel, Special Fuel, and Nonpolluting Fuel
- 458-20-127 Sales of Newspapers, Magazines and Periodicals
- 458-20-128 Real Estate Brokers and Salesmen
- 458-20-129 Gasoline Service Stations
- 458-20-131 Gambling Activities
- 458-20-132 Automobile Dealers/Demonstrator and Executive Vehicles
- 458-20-133 Frozen Food Lockers
- 458-20-134 Commercial Or Industrial Use
- 458-20-135 Extracting Natural Products
- 458-20-136 Manufacturing, Processing for Hire, Fabricating
- 458-20-138 Personal Services Rendered to Others
- 458-20-139 Trade Shops—Printing Plate Makers, Typesetters, and Trade Binderies
- 458-20-140 Photofinishers and Photographers
- 458-20-141 Duplicating Activities and Mailing Bureaus
- 458-20-142 Photographic Equipment and Supplies
- 458-20-143 Printers and Publishers of Newspapers, Magazines, and Periodicals
- 458-20-144 Printing Industry
- 458-20-145 Sourcing Retail Sales for Business and Occupation Tax and State and Local Retail Sales Tax—Sourcing of Use Tax for Purchasers
- 458-20-146 National and State Banks, Mutual Savings Banks, Savings and Loan Associations and Other Financial Institutions
- 458-20-148 Barber and Beauty Shops
- 458-20-150 Optometrists, Ophthalmologists, and Opticians
- 458-20-151 Dentists, Audiologists, and Other Health Care Providers—Dental Laboratories and Dental Technicians
- 458-20-153 Funeral Establishments
- 458-20-154 Cemeteries, Crematories, Columbaria
- 458-20-156 Abstract, Title Insurance and Escrow Businesses
- 458-20-158 Florists and Nurserymen
- 458-20-159 Consignees, Bailees, Factors, Agents and Auctioneers
- 458-20-160 Agricultural Commission Agents
- 458-20-162 Stockbrokers and Security Houses
- 458-20-163 Insurance Companies, Including Surety Companies, Fraternal Benefit Societies, Fraternal Fire Insurance Associations, Beneficiary Corporations Or Societies and Washington State Health Insurance Pool
- 458-20-164 Insurance Producers, Adjusters—Title Insurance Agents—Surplus Line Brokers
- 458-20-165 Laundry, Dry Cleaning, Linen and Uniform Supply, and Self-Service and Coin-Operated Laundry Services
- 458-20-166 Hotels, Motels, Boarding Houses, Rooming Houses, Resorts, Hostels, Trailer Camps, Short-Term Rentals and Similar Lodging Businesses
- 458-20-167 Educational Institutions, School Districts, Student Organizations, and Private Schools
- 458-20-168 Hospitals, Nursing Homes, Assisted Living Facilities, Adult Family Homes, and Similar Health Care Facilities
- 458-20-169 Nonprofit Organizations
- 458-20-170 Constructing and Repairing of New Or Existing Buildings Or Other Structures Upon Real Property
- 458-20-171 Building, Repairing Or Improving Streets, Roads, Etc., Which Are Owned by a Municipal Corporation Or Political Subdivision of the State Or by the United States and Which Are Used Primarily for Foot Or Vehicular Traffic
- 458-20-172 Clearing Land, Moving Earth, Cleaning, Fumigating, Razing Or Moving Existing Buildings, and Janitorial Services
- 458-20-173 Installing, Cleaning, Repairing Or Otherwise Altering Or Improving Personal Property of Consumers
- 458-20-174 Sales of Motor Vehicles, Trailers, and Parts to Motor Carriers Operating in Interstate Or Foreign Commerce
- 458-20-175 Persons Engaged in the Business of Operating As a Private Or Common Carrier by Air, Rail Or Water in Interstate Or Foreign Commerce
- 458-20-176 Commercial Deep Sea Fishing—Commercial Passenger Fishing—Diesel Fuel
- 458-20-177 Sales of Motor Vehicles, Campers, and Trailers to Nonresident Consumers
- 458-20-178 Use Tax and the Use of Tangible Personal Property
- 458-20-179 Public Utility Tax
- 458-20-180 Motor Carriers
- 458-20-181 Vessels, Including Log Patrols, Tugs and Barges, Operating Upon Waters in the State of Washington
- 458-20-182 Warehouse and Other Storage Businesses
- 458-20-183 Recreational Services and Activities
- 458-20-185 Tax on Tobacco Products
- 458-20-186 Tax on Cigarettes
- 458-20-187 Tax Responsibility of Vending Machine Owners and Operators
- 458-20-189 Sales to and by the State of Washington and Municipal Corporations, Including Counties, Cities, Towns, School Districts, and Fire Districts
- 458-20-190 Sales to and by the United States and Certain Entities Created by the United States—Doing Business on Federal Reservations—Sales to Foreign Governments
- 458-20-192 Indians—Indian Country
- 458-20-193 Interstate Sales of Tangible Personal Property
- 458-20-193C Imports and Exports—Sales of Goods From Or to Persons in Foreign Countries
- 458-20-193D Transportation, Communication, Public Utility Activities, Or Other Services in Interstate Or Foreign Commerce
- 458-20-194 Doing Business Inside and Outside the State
- 458-20-195 Taxes, Deductibility
- 458-20-196 Bad Debts
- 458-20-197 When Tax Liability Arises
- 458-20-198 Installment Sales, Method of Reporting
- 458-20-199 Accounting Methods
- 458-20-200 Leased Departments
- 458-20-201 Interdepartmental Charges
- 458-20-202 Pool Purchases
- 458-20-203 Corporations, Massachusetts Trusts
- 458-20-204 Outdoor Advertising and Advertising Display Services
- 458-20-205 Sales of Utility Services by Building Companies
- 458-20-207 Legal, Arbitration, and Mediation Services
- 458-20-208 Exemptions for Wholesale Sales of New Motor Vehicles Between New Car Dealers and for Accommodation Sales
- 458-20-209 Farming for Hire and Horticultural Services Performed for Farmers
- 458-20-210 Sales of Tangible Personal Property for Farming—Sales of Agricultural Products by Farmers
- 458-20-211 Leases Or Rentals of Tangible Personal Property, Bailments
- 458-20-214 Cooperative Marketing Associations and Independent Dealers Acting As Agents of Others with Respect to the Sale of Fruit and Produce
- 458-20-216 Successors, Quitting Business
- 458-20-217 Lien for Taxes
- 458-20-218 Advertising Agencies
- 458-20-221 Collection of Use Tax by Retailers and Selling Agents
- 458-20-222 Veterinarians
- 458-20-223 Persons Performing Contracts on the Basis of Time and Material, Or Cost-Plus-Fixed-Fee
- 458-20-224 Service and Other Business Activities
- 458-20-226 Landscape and Horticultural Services
- 458-20-227 Subscriber Television Services
- 458-20-228 Returns, Payments, Penalties, Extensions, Interest, Stays of Collection
- 458-20-229 Refunds
- 458-20-230 Statutory Limitations on Assessments
- 458-20-233 Tax Liability of Medical and Hospital Service Bureaus and Associations and Similar Health Care Organizations
- 458-20-235 Effect of Rate Changes on Prior Contracts and Sales Agreements
- 458-20-238 Sales of Watercraft to Nonresidents—Use of Watercraft in Washington by Nonresidents
- 458-20-239 Sales to Nonresidents of Farm Machinery Or Implements, and Related Services
- 458-20-240 Manufacturer's New Employee Tax Credits—Applications Filed After June 30, 2010
- 458-20-240A Manufacturer's New Employee Tax Credits—Applications Filed Prior to July 1, 2010
- 458-20-241 Radio and Television Broadcasting
- 458-20-242A Pollution Control Exemption And/Or Credits for Single Purpose Facilities Added to Existing Production Plants to Meet Pollution Control Requirements and Which Are Separately Identifiable Equipment Principally for Pollution Control
- 458-20-242B Pollution Control Exemption And/Or Credits for Dual Purpose Facilities Which Are Constructed to Meet Pollution Control Requirements and Which Achieve Pollution Control in the Process of Production of the Plant's Products
- 458-20-243 Litter Tax
- 458-20-244 Food and Food Ingredients
- 458-20-245 Taxation of Competitive Telephone Service, Telecommunications Service, and Ancillary Service
- 458-20-246 Sales to Or Through a Direct Seller's Representative
- 458-20-247 Trade-Ins, Selling Price, Sellers' Tax Measures
- 458-20-248 Sales of Precious Metal Bullion and Monetized Bullion
- 458-20-249 Artistic Or Cultural Organizations
- 458-20-250 Solid Waste Collection Tax
- 458-20-251 Sewerage Collection and Other Related Activities
- 458-20-252 Hazardous Substance Tax
- 458-20-254 Recordkeeping
- 458-20-255 Carbonated Beverage Syrup Tax
- 458-20-256 Trade Shows, Conventions and Seminars
- 458-20-257 Tangible Personal Property Warranties and Service Contracts
- 458-20-258 Travel Agents and Tour Operators
- 458-20-260 Oil Spill Response and Administration Tax
- 458-20-261 Commute Trip Reduction Incentives
- 458-20-262 Retail Sales and Use Tax Exemptions for Farmworker Housing
- 458-20-263 Exemptions From Retail Sales and Use Taxes for Qualifying Electric Generating Systems Using Renewable Energy Sources
- 458-20-264 National Uniform Tobacco Settlement
- 458-20-265 Sales and Use Tax Exemption—Airplane Maintenance Repair Stations
- 458-20-267 Annual Tax Performance Reports for Certain Tax Preferences
- 458-20-267A Annual Reports for Certain Tax Preferences
- 458-20-268 Annual Surveys for Certain Tax Preferences
- 458-20-269 Waiver of Public Disclosure of Certain New Tax Preferences
- 458-20-270 Telephone Program Excise Tax Rates
- 458-20-272 Tire Fee—Studded Tire Fee—Core Deposits Or Credits
- 458-20-274 Staffing Services
- 458-20-277 Certified Service Provider—Compensation
- 458-20-278 Returned Goods, Defective Goods—Motor Vehicle Lemon Law
- 458-20-279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles
- 458-20-280 Introduction
- 458-20-281 Petroleum Product Tax
- 458-20-282 Marketplace Tax Collection and Reporting
- 458-20-285 Working Families Tax Credit
- 458-20-290 Workforce Education Investment Surcharge—Select Advanced Computing Businesses
- 458-20-300 Capital Gains Excise Tax—Overview and Administration
- 458-20-301 Capital Gains Excise Tax—Definitions, Deductions, Exemptions, and Allocation of Gains and Losses
- 458-20-305 Sales and Use Tax Deferral—Conversion of Underutilized Commercial Property Into Affordable Housing
- 458-20-10001 Adjudicative Proceedings—Brief Adjudicative Proceedings—Certificate of Registration (Tax Registration Endorsement) Revocation
- 458-20-10002 Adjudicative Proceedings—Formal Adjudicative Proceedings—Log Export Enforcement Actions Pursuant to Chapter 240-15 Wac—Orders to County Officials Issued to Pursuant to Rcw 84.08.120 and 84.41.120—Converted Brief Adjudicative Proceedings
- 458-20-10003 Brief Adjudicative Proceedings for Matters Related to Suspension, Nonrenewal, and Nonissuance of Licenses to Sell Spirits
- 458-20-10004 Brief Adjudicative Proceedings for Matters Related to Assessments and Warrants for Unpaid Fees Issued Under Chapter 59.30 Rcw for Manufactured and Mobile Home Communities
- 458-20-10005 Written Determinations As Precedents—Criteria for Publication
- 458-20-10201 Application Process and Eligibility Requirements for Reseller Permits
- 458-20-10202 Brief Adjudicative Proceedings for Matters Related to Reseller Permits
- 458-20-12401 Special Stadium Sales and Use Tax
- 458-20-13501 Timber Harvest Operations
- 458-20-13601 Manufacturers and Processors for Hire—Sales and Use Tax Exemptions for Machinery and Equipment
- 458-20-14601 Financial Institutions—Income Apportionment
- 458-20-15501 Taxation of Computer Systems and Hardware
- 458-20-15502 Taxation of Computer Software
- 458-20-15503 Digital Products
- 458-20-17001 Government Contracting—Construction, Installations, Or Improvements to Government Real Property
- 458-20-17401 Use Tax Liability for Motor Vehicles, Trailers, and Parts Used by Motor Carriers Operating in Interstate Or Foreign Commerce
- 458-20-17802 Collection of Use Tax by County Auditors and Department of Licensing—Measure of Tax
- 458-20-17803 Use Tax on Promotional Material
- 458-20-17902 Brokered Natural Gas—Use Tax
- 458-20-18201 Warehouse and Grain Elevators and Distribution Centers Exemption—Remittance
- 458-20-18801 Medical Substances, Devices, and Supplies for Humans—Drugs Prescribed for Human Use—Medically Prescribed Oxygen—Prosthetic Devices—Mobility Enhancing Equipment—Durable Medical Equipment
- 458-20-19301 Multiple Activities Tax Credits
- 458-20-19401 Minimum Nexus Thresholds for Apportionable Activities and Selling Activities
- 458-20-19402 Single Factor Receipts Apportionment—Generally
- 458-20-19403 Apportionable Royalty Receipts Attribution
- 458-20-19404 Financial Institutions—Income Apportionment
- 458-20-19404A Financial Institutions—Income Apportionment
- 458-20-21701 Enhanced Collection Tools
- 458-20-22801 Tax Reporting Frequency
- 458-20-22802 Electronic Filing and Payment
- 458-20-23801 Watercraft Excise Tax—Watercraft Depreciation Schedule
- 458-20-24001 Sales and Use Tax Deferral—Manufacturing and Research/Development Activities in High Unemployment Counties—Applications Filed After June 30, 2010
- 458-20-24001A Sales and Use Tax Deferral—Manufacturing and Research/Development Activities in Rural Counties—Applications Filed Prior to July 1, 2010
- 458-20-24003 Tax Incentives for High Technology Businesses
- 458-20-27701 Model 2 Volunteer Sellers—Compensation
- 458-20-27901 Clean Alternative Fuel Vehicles and Plug-In Hybrid Vehicles
- 458-20-28001 Construction Joint Ventures and Similar Arrangements Described in Rcw 82.32.655 (3)(A)
- 458-20-28002 Disguised Income Arrangements Described in Rcw 82.32.655 (3)(B)
- 458-20-28003 Sales and Use Tax Avoidance Arrangements Described in Rcw 82.32.655 (3)(C)
Chapter 458 — 61A
- 458-61A-100 Real Estate Excise Tax—Overview
- 458-61A-101 Taxability of the Transfer Or Acquisition of the Controlling Interest of an Entity with an Interest in Real Property Located in This State
- 458-61A-102 Definitions
- 458-61A-103 Transfers Involving an Underlying Debt
- 458-61A-104 Assignments
- 458-61A-105 Mobile and Floating Home Sales
- 458-61A-106 Sales of Improvements to Land, Leases, and Leases with Option
- 458-61A-107 Option to Purchase
- 458-61A-108 Contractor
- 458-61A-109 Trading/Exchanging Property and Boundary Line Adjustments
- 458-61A-110 Relocation Service—Two-Deed Process
- 458-61A-111 Easements, Development Rights, Water Rights, and Air Rights
- 458-61A-112 Mineral Rights and Mining Claims
- 458-61A-113 Timber, Standing
- 458-61A-200 Exemptions and Exclusions
- 458-61A-201 Gifts
- 458-61A-202 Inheritance Or Devise
- 458-61A-203 Community Property, Dissolution of Marriage Or Domestic Partnership, Legal Separation, Decree of Invalidity
- 458-61A-204 Tenants in Common and Joint Tenants
- 458-61A-205 Governmental Transfers
- 458-61A-206 Condemnation Proceedings
- 458-61A-207 Bankruptcy
- 458-61A-208 Transfers Pursuant to Deeds of Trust, Foreclosure Proceedings, Executions of a Judgment, Deeds in Lieu of Foreclosure, and Contract Forfeiture
- 458-61A-209 Rescission of Sale
- 458-61A-210 Irrevocable Trusts
- 458-61A-211 Mere Change in Identity Or Form—Family Corporations and Partnerships
- 458-61A-212 Transfers Where Gain Is Not Recognized Under the Internal Revenue Code
- 458-61A-213 Irs "Tax Deferred" Exchange
- 458-61A-214 Nominee
- 458-61A-215 Clearing Or Exiting Title, and Additions to Title
- 458-61A-216 Mortgage Insurers
- 458-61A-217 Rerecord
- 458-61A-218 Low Income Housing
- 458-61A-219 Developmentally Disabled Persons—Housing—Transfers and Improvements
- 458-61A-300 Collection and Administration
- 458-61A-301 Payment of Tax, Collection Responsibility, Audit Responsibility, and Tax Rulings
- 458-61A-302 Disposition of Proceeds and Affidavit Batch Transmittal
- 458-61A-303 Affidavit
- 458-61A-304 Supplemental Statements
- 458-61A-305 Trade-In Credit
- 458-61A-306 Date of Sale, Interest, and Penalties
- 458-61A-1001 Graduated Real Estate Excise Tax Rates—Exceptions to Graduated Rates—Tax Avoidance Arrangements