§ 82.08.145. Delivery charges
When computing the tax levied by RCW 82.08.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the sales price, the seller must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to collect and remit tax on the percentage allocated to exempt tangible personal property. The seller may use either of the following percentages to determine the taxable portion of the delivery charges:
(1) A percentage based on the total sales price of the taxable tangible personal property compared to the total sales price of all tangible personal property in the shipment; or
(2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.
[2007 c 6 § 801.]
Notes:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
Sections: Previous 82.08.080 82.08.090 82.08.100 82.08.110 82.08.120 82.08.130 82.08.140 82.08.145 82.08.150 82.08.160 82.08.170 82.08.180 82.08.190 82.08.195 82.08.700 Next
Last modified: April 7, 2009