Tuition fees - foreign degree-granting institutions

From the 2024 DOR Tax Exemption Study

Det. No.14-0063, 33 WTD 528 (October 31, 2014) 533 vocational school” under RCW 28C.10.020 and/or any entity defined as a “degree-granting private vocational school” under chapters 28C.10 and 28B.85 RCW. . .” (Emphasis added.) “Private vocational school” is defined in RCW 28C.10.020(7) as, “any location where an entity is offering postsecondary education in any form or manner for the purpose of instructing, training, or preparing persons for any vocation or profession.” . . . We do not agree with the taxpayers’ interpretation of Rule 167(2)(b)(vii) [. . . .] but even if we were to interpret the rule as the taxpayers suggest, their cosmetology schools remain excluded from the definition of “educational institution” by RCW 82.04.170 because they are specialty schools, trade schools, or similar institutions, whether or not they are subject to the provisions of chapter 28C.10 RCW relating to private vocational schools. . . . . In summary, the taxpayers grant certificates that establish a student has graduated from an approved cosmetology school meeting the curriculum requirements required for licensing to practice the vocation of cosmetology, under chapter 18.16 RCW. The taxpayers’ sch