Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-120 — Situs of Personalty—Beer Kegs
No agency filings affecting this section since 2003 Beer kegs owned by Washington breweries are taxable at the situs of the brewery. Those kegs owned by out-of-state breweries are taxable at the situs of their own actual location. (PTB 9-26-1939 .) [Order PT 68-6, § 458-12-120, filed 4/29/68.]
Source: official text