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rental income is derived from a contract to rent for a continuous period of thirty <br />(30) days or longer. <br />F. Mortgage brokers' third -party provider services trust accounts. This <br />chapter shall not apply to amounts received from trust accounts to mortgage <br />brokers for the payment of third -party costs if the accounts are operated in a <br />manner consistent with RCW 19.146.050 and any rules adopted by the director <br />of financial institutions. <br />G. Amounts derived from manufacturing, selling or distributing motor vehicle <br />fuel. This chapter shall not apply to the manufacturing, selling, or distributing <br />motor vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.36.010 <br />and exempt under RCW 82.36.440, provided that any fuel not subjected to the <br />state fuel excise tax, or any other applicable deduction or exemption, will be <br />taxable under this chapter. <br />H. Amounts derived from liquor, and the sale or distribution of liquor. This <br />chapter shall not apply to liquor as defined in RCW 66.04.010 and exempt in <br />RCW 66.08.120. <br />I. Casual and isolated sales. This chapter shall not apply to the gross proceeds <br />derived from casual or isolated sales. <br />J. Accommodation sales. This chapter shall not apply to sales for resale by <br />persons regularly engaged in the business of making retail sales of the type of <br />property so sold to other persons similarly engaged in the business of selling <br />such property where <br />1. The amount paid by the buyer does not exceed the amount paid by the <br />seller to the vendor in the acquisition of the article and <br />2. The sale is made as an accommodation to the buyer to enable the <br />buyer to fill a bona fide existing order of a customer or is made within <br />fourteen (14) calendar days to reimburse in kind a previous <br />accommodation sale by the buyer to the seller. <br />K. Taxes collected as trust funds. This chapter shall not apply to amounts <br />collected by the taxpayer from third parties to satisfy third party obligations to pay <br />taxes such as the retail sales tax, use tax, and admission tax. <br />.100 Deductions. In computing the license fee or tax, there may be deducted from the <br />measure of tax the following items: <br />A. Receipts from tangible personal property delivered outside the State. In <br />computing tax, there may be deducted from the measure of tax under retailing or <br />wholesaling amounts derived from the sale of tangible personal property that is <br />delivered by the seller to the buyer or the buyer's representative at a location <br />outside the State of Washington. <br />B. Cash discount taken by purchaser. In computing tax, there may be deducted <br />from the measure of tax the cash discount amounts actually taken by the <br />purchaser. This deduction is not allowed in arriving at the taxable amount under <br />the extracting or manufacturing classifications with respect to articles produced <br />or manufactured, the reported values of which, for the purposes of this tax, have <br />been computed according to the "value of product" provisions. <br />Draft B&O Ordinance Page 21 of 23 <br />29 <br />