Hazardous or toxic waste

From the 2024 DOR Tax Exemption Study

Det. No.14-0157, 33 WTD 539 (October 31, 2014) 543 (d) "Receipt" or "received" means the purchaser or its agent first either taking physical possession of the goods or having dominion and control over them. (e) "Agent" means a person authorized to receive goods with the power to inspect and accept or reject them. Rule 193(2)(c)-(e). The issue here is whether there is “receipt” in Washington under Rule 193(2)(d). The definition of “receipt” in Rule 193(2)(d) involves either the physical possession of property or dominion and control over it. [Thus], the Rule covers both actual possession and constructive possession. “Actual possession means that the goods are in the personal custody of the person charged with [the crime of] possession; whereas, constructive possession means that the goods are not in actual, physical possession, but that the person charged with [the crime of] possession has dominion and control over the goods.” State v. Callahan, 77 Wn.2d 27, 29, 459 P.2d 400 (1969) (citing State v. Walcott, 72 Wn.2d 959, 435 P.2d 994 (1967)). Although the cases cited above involve the application of law to the crime of possession, they are nonetheless instructive with respect to how