Wash. Admin. Code § 296-17A-3409

Current through Register Vol. 24-23, December 1, 2024
Section 296-17A-3409 - [Effective until 1/1/2025] Classification 3409

3409-00 Self-service gas stations

Applies to establishments engaged in self-service gas operations. A self-service station is a facility where the customers pump gas into their own vehicles with no assistance from any of the establishment's employees. Typically, the only employee involved in the operation is a cashier who monitors the pumps from inside a booth and collects the payment from the customer. Sales of cigarettes and limited snack items are allowed in this classification.

This classification excludes full service stations, establishments with both self-serve and full or limited service operations at the same location, or any type of service stations with gasoline operations that offer any repair or direct services to the customer's vehicle, regardless of the percentage of the activities, at the same location, which are to be reported separately in classification 3406; and establishments who operate a self-service gas station with a convenience store or mini-mart operations which are to be reported separately in classification 3410.

Special note: The extent and type of the groceries available for sale at a self-service only establishment must be determined to assign the appropriate classifications. Generally, if only convenience items such as oil, gas additives, cigarettes and snack foods such as candy, gum, chips, and soft drinks are available, classification 3409 would be allowed. However, if more than the items listed above are available such as milk, bread, canned food, or fast food service, classification 3410 would apply. Establishments with multiple locations are to be classified in accordance with the general reporting rule covering the operation of a secondary business.

Wash. Admin. Code § 296-17A-3409

07-01-014, recodified as § 296-17A-3409, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. 98-18-042, § 296-17-58501, filed 8/28/98, effective 10/1/98; 96-12-039, § 296-17-58501, filed 5/31/96, effective 7/1/96; 85-24-032 (Order 85-33), § 296-17-58501, filed 11/27/85, effective 1/1/86; 83-24-017 (Order 83-36), § 296-17-58501, filed 11/30/83, effective 1/1/84. Statutory Authority: RCW 51.04.030 and 51.16.035. 79-12-086 (Order 79-18), § 296-17-58501, filed 11/30/79, effective 1/1/80.