WAC 219 | Washington Department of Revenue

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-219	Patronage dividends of cooperative associations, not deductible.Effective 4/1/89. Repealed November 10, 1992.Persons previously referring to WAC 458-20-219 should in the future refer to the Department of Revenue's ETA 300 and 323.

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
7 WTD 333	B&O TAXES -- SERVICE TAX -- PATRONAGE DIVIDENDS -- FINANCIAL BUSINESS. Patronage dividends received from a co-operative buying association are deemed to be income derived from investments. Where the taxpayer's activity that generated the dividends did not constitute a financial business, the taxpayer was entitled to a statutory deduction from B&O taxes under RCW 82.04.4281.
7 WTD 333	THIS DETERMINATION HAS BEEN OVERRULED OR MODIFIED IN WHOLE OR PART BY DET.NO. 93-269ER, 14 WTD 153 (1995).