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AGO Opinions with Topic: USE TAX
AGO 1962 No. 153 >  August 10, 1962
RETAIL SALES TAX - USE TAX - CHARTER (SPORT) FISHING BOATS - COMMERCIAL ENTERPRISE - TAXABLE SALES - LIMITATION ON ASSESSMENTS FOR PRIOR YEARS
RETAIL SALES TAX ‑- USE TAX ‑- CHARTER (SPORT) FISHING BOATS ‑- COMMERCIAL ENTERPRISE ‑- TAXABLE SALES ‑- LIMITATION ON ASSESSMENTS FOR PRIOR YEARS (1) Charter (sport) fishing boat operations constitute a commercial enterprise. (2) The sales of charter (sport) fishing boats are subject to the retail sales tax (or alternatively the use tax) except where the sale is for resale, i.e., except where the boat is to be used exclusively for charter with no operator being supplied by the owner. (3) Unless the provisions of RCW 82.30.100 are applicable the sales tax or the use tax cannot be assessed if more than four years have elapsed since the close of the year in which the taxable sale took place.
AGLO 1982 No. 4 >  February 17, 1982
TAXATION - SALES TAX - USE TAX
CERTIFICATION FOR INVESTMENT TAX DEFERRAL

(1) The Economic Assistance Authority may not refuse to certify, for an investment tax deferral, an investment project which is otherwise qualified under RCW 43.31A.130 on the ground that the project will not have a sufficient impact on employment within the geographic area involved. (2) The $30,000,000 cumulative limit on project costs imposed by § 2, chapter 76, Laws of 1981, encompasses all outstanding deferrals granted all sufficiently related business entities.

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