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that the provisions of this subsection shall not exempt any bonding company from tax <br /> with respect to gross income derived from the completion of any contract as to which it is <br /> a surety, or as to any liability as successor to the liability of the defaulting contractor. <br /> 2. Farmers—Agriculture. This chapter shall not apply to any farmer in respect to <br /> amounts received from selling fruits, vegetables, berries, butter, eggs, fish, milk, poultry, <br /> meats or any other agricultural product that is raised, caught, produced, or manufactured <br /> by such persons. <br /> 3. Athletic Exhibitions. This chapter shall not apply to any person in respect to the <br /> business of conducting boxing contests and sparring or wrestling matches and exhibitions <br /> for the conduct of which a license must be secured from the State Boxing Commission. <br /> 4. Racing. This chapter shall not apply to any person in respect to the business of <br /> conducting race meets for the conduct of which a license must be secured from the <br /> Washington State Horse Racing Commission. <br /> 5. Ride Sharing. This chapter does not apply to any funds received in the course of <br /> commuter ride sharing or ride sharing for persons with special transportation needs in <br /> accordance with RCW 46.74.010. <br /> 6. Employees. <br /> a. This chapter shall not apply to any person in respect to his or her employment in <br /> the capacity as an employee or servant as distinguished from that of an independent <br /> contractor. For the purposes of this section, the definition of employee shall include those <br /> persons that are defined in Section 3121(d)(3)(B) of the Internal Revenue Code of 1986, <br /> as amended through January 1, 1991. <br /> b. A booth renter, as defined by RCW 18.16.020, is an independent contractor for <br /> purposes of this chapter. <br /> 7. Amounts Derived from Sale of Real Estate. This chapter shall not apply to gross <br /> proceeds derived from the sale of real estate. This, however, shall not be construed to <br /> allow an exemption of amounts received as commissions from the sale of real estate, nor <br /> as fees, handling charges, discounts, interest or similar financial charges resulting from, <br /> or relating to, real estate transactions. <br /> 8. Mortgage Brokers' Third-Party Provider Services Trust Accounts. This chapter <br /> shall not apply to amounts received from trust accounts to mortgage brokers for the <br /> payment of third-party costs if the accounts are operated in a manner consistent with <br /> RCW 19.146.050 and any rules adopted by the director of financial institutions. <br /> 9. Amounts Derived from Manufacturing, Selling or Distributing Motor Vehicle <br /> Fuel. This chapter shall not apply to the manufacturing, selling, or distributing of motor <br /> vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.36.010 and exempt <br /> under RCW 82.36.440; provided, that any fuel not subjected to the state fuel excise tax, <br /> or any other applicable deduction or exemption, will be taxable under this chapter. <br /> Page 42 of 56 <br />