Statutes, codes, and regulations
Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-12 - Property tax division-Rules for assessors
Section 458-12-120 - Situs of personalty - Beer kegs

Wash. Admin. Code § 458-12-120

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Current through Register Vol. 24-21, November 1, 2024
Section 458-12-120 - Situs of personalty - Beer kegs

Beer kegs owned by Washington breweries are taxable at the situs of the brewery. Those kegs owned by out-of-state breweries are taxable at the situs of their own actual location. (PTB 9-26-1939.)

Wash. Admin. Code § 458-12-120

Order PT 68-6, § 458-12-120, filed 4/29/68.