82.32.795 - Candy list -- Compilation.

Candy list — Compilation.

(1) The department must compile a list of products meeting the definition of candy in RCW 82.08.0293 and products that are similar to candy but do not meet that definition. The list must identify each item as either subject to sales or use tax or not subject to sales or use tax. The list will be made in a form and manner prescribed by the department and must be made available on the department's internet web site. The list must also provide information about how to request a binding ruling from the department on the taxability of products not on the list.

     (2) In compiling the list described in subsection (1) of this section, the department may:

     (a) Evaluate the experiences of other member states of the streamlined sales and use tax agreement that impose retail sales tax on candy;

     (b) Accept technical assistance from persons that sell, market, or distribute candy; and

     (c) Consider any other resource the department finds useful in compiling the list.

     (3) The creation of a list under subsection (1) of this section and any modifications to the list are not subject to the rule-making provisions of chapter 34.05 RCW.

     (4) For products that are not identified on the list created by the department under subsection (1) of this section, taxpayers may request a binding written ruling from the department on the taxability of the product.

[2010 1st sp.s. c 23 § 910.]

Notes: Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.04.4292.

Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.