Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1957 NO. 31 > Mar 13 1957

Sales tax applies to construction of buildings, including schools, unless purchaser has no immediate possessory right in the real property upon which the building is constructed.

AGO 1962 NO. 153 > Aug 10 1962

(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.

AGO 1950 NO. 208 > Jan 27 1950

Retail Sales Tax should be paid by the State Printer upon the charge made for printing work done for it by private firms on contract therewith, said work being for use of State Departments.

AGO 1952 NO. 393 > Sep 2 1952

A contractor may not segregate his labor from his material charges and pay the retail sales tax solely upon the value of the materials.