rcw_number stringlengths 8 12 | title stringlengths 4 590 | text stringlengths 17 193k |
|---|---|---|
81.116.040 | Dispute resolution. | The commission shall encourage alternative forms of dispute resolution to resolve disputes between an association or group of pilots and any other person regarding matters covered by this chapter.
[ 2018 c 107 s 10 .]
Effective date — 2018 c 107: See note following RCW 88.16.055 . |
81.116.050 | Tariffs established shall remain in effect. | The tariffs established by the board prior to July 1, 2019, shall remain in effect and be deemed pilotage tariffs set by the commission until such time as they are changed by the commission pursuant to this chapter.
[ 2018 c 107 s 11 .]
Effective date — 2018 c 107: See note following RCW 88.16.055 . |
81.116.060 | Costs for setting of tariff rates. | The commission may include as part of the tariff for pilotage services provided under chapter 88.16 RCW reasonable costs for the setting of tariff rates under this chapter. The costs of the commission included as part of the tariff must be appropriated from the pilotage account in RCW 88.16.061 .
[ 2018 c 107 s 12 .]
E... |
81.116.900 | Implementation—2018 c 107. | To ensure that this act is implemented in a timely manner, the utilities and transportation commission may adopt rules under RCW 81.116.020 prior to July 1, 2019, and may accept tariff filings from a person with a substantial interest beginning thirty days after the effective date of these adopted rules. The utilities ... |
81.900.010 | Continuation of existing law. | The provisions of this title insofar as they are substantially the same as statutory provisions repealed by this chapter, and relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
[ 1961 c 14 s 81.98.010 . Formerly RCW 81.98.010 .] |
81.900.020 | Title, chapter, section headings not part of law. | Title headings, chapter headings, and section or subsection headings, as used in this title do not constitute any part of the law.
[ 1961 c 14 s 81.98.020 . Formerly RCW 81.98.020 .] |
81.900.030 | Invalidity of part of title not to affect remainder. | If any provision of this title, or its application to any person or circumstance is held invalid, the remainder of the title, or the application of the provision to other persons or circumstances is not affected.
[ 1961 c 14 s 81.98.030 . Formerly RCW 81.98.030 .] |
81.900.040 | Repeals and saving. | See 1961 c 14 s 81.98.040 . Formerly RCW 81.98.040 . |
81.900.050 | Emergency—1961 c 14. | This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately.
[ 1961 c 14 s 81.98.050 . Formerly RCW 81.98.050 .] |
82.01.050 | Department established—Director of revenue. | There is established a department of state government to be known as the department of revenue of the state of Washington, of which the chief executive officer shall be known as the director of revenue.
[ 1967 ex.s. c 26 s 2 .]
Effective date — 1967 ex.s. c 26: "This act shall take effect July 1, 1967." [ 1967 ex.s. c ... |
82.01.060 | Director—Powers and duties—Rule-making authority. | The director of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the director, through the department of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the department, must: (1) Assess and collect all taxes and administer all programs relating to taxes which are the r... |
82.01.070 | Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services. | The director shall have charge and general supervision of the department of revenue. The director shall appoint an assistant director for administration, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the assistant director, and subject to the provisions of chapter 41.06 RCW may appoint and employ suc... |
82.01.080 | Director—Delegation of powers and duties—Responsibility. | The director may delegate any power or duty vested in or transferred to the director by law, or executive order, to the assistant director or to any of the director's subordinates; but the director shall be responsible for the official acts of the officers and employees of the department.
[ 1997 c 156 s 2 ; 1967 ex.s. ... |
82.01.090 | Director—Exercise of powers, duties and functions formerly vested in tax commission. | Except for the powers and duties devolved upon the board of tax appeals by the provisions of RCW 82.03.010 through 82.03.190 , the director of revenue shall, after July 1, 1967, exercise those powers, duties and functions theretofore vested in the tax commission of the state of Washington, including all powers, duties ... |
82.01.100 | Assistance to other state agencies in administration and collection of taxes. | Assistance of the department of revenue in the administration or collection of those state taxes which are administered or collected by other state agencies may be requested by the agencies concerned. Such assistance may be given by the director to the extent that the limitations of time, personnel and the conduct of t... |
82.01.115 | Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor. | See RCW 43.06.400 . |
82.02.010 | Definitions. | For the purpose of this title, unless the context clearly requires otherwise: (1) "Cannabis," "cannabis-infused products," and "useable cannabis" have the meanings provided in RCW 69.50.101 ; (2) "Department" means the department of revenue of the state of Washington; (3) "Director" means the director of the department... |
82.02.020 | State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.) | Except only as expressly provided in chapters 67.28 , 81.104, and 82.14 RCW, the state preempts the field of imposing retail sales and use taxes and taxes upon parimutuel wagering authorized pursuant to RCW 67.16.060 , conveyances, and cigarettes, and no county, town, or other municipal subdivision shall have the right... |
82.02.030 | Additional tax rates. | The rate of the additional taxes under RCW 54.28.020 (2), 54.28.025 (2), 66.24.210 (2), 82.16.020 (2), 82.27.020 (5), and 82.29A.030 (2) shall be seven percent.
[ 1993 sp.s. c 25 s 107 ; 1993 c 492 s 312 ; 1990 c 42 s 319 . Prior: 1987 1st ex.s. c 9 s 6 ; 1987 c 472 s 15 ; 1987 c 80 s 4 ; 1986 c 296 s 5 ; 1985 c 471 s ... |
82.02.040 | Authority of operating agencies to levy taxes. | Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
[ 1983 2nd ex.s. c 3 s 55 .]
Construction — Severability — Effective dates — 1983 2nd ex.s. c 3:... |
82.02.050 | Impact fees—Intent—Limitations. | (1) It is the intent of the legislature: (a) To ensure that adequate facilities are available to serve new growth and development; (b) To promote orderly growth and development by establishing standards by which counties, cities, and towns may require, by ordinance, that new growth and development pay a proportionate s... |
82.02.060 | Impact fees—Local ordinances—Required provisions—Exemptions. | The local ordinance by which impact fees are imposed: (1) Shall include a schedule of impact fees which shall be adopted for each type of development activity that is subject to impact fees, specifying the amount of the impact fee to be imposed for each type of system improvement. The schedule shall be based upon a for... |
82.02.070 | Impact fees—Retained in special accounts—Limitations on use—Administrative appeals. | (1) Impact fee receipts shall be earmarked specifically and retained in special interest-bearing accounts. Separate accounts shall be established for each type of public facility for which impact fees are collected. All interest shall be retained in the account and expended for the purpose or purposes for which the imp... |
82.02.080 | Impact fees—Refunds. | (1) The current owner of property on which an impact fee has been paid may receive a refund of such fees if the county, city, or town fails to expend or encumber the impact fees within ten years of when the fees were paid or other such period of time established pursuant to RCW 82.02.070 (3) on public facilities intend... |
82.02.090 | Impact fees—Definitions. | The definitions in this section apply throughout this section and RCW 82.02.050 through 82.02.080 unless the context clearly requires otherwise. (1) "Development activity" means any construction or expansion of a building, structure, or use, any change in use of a building or structure, or any changes in the use of lan... |
82.02.100 | Impact fees—Exception, mitigation fees paid under chapter43.21CRCW. | (1) A person required to pay a fee pursuant to RCW 43.21C.060 for system improvements shall not be required to pay an impact fee under RCW 82.02.050 through 82.02.090 for those same system improvements. (2) A person installing a residential fire sprinkler system in a single-family home shall not be required to pay the ... |
82.02.110 | Impact fees—Extending use of school impact fees. | Criteria must be developed by the office of the superintendent of public instruction for extending the use of school impact fees from six to ten years and this extension must require an evaluation for each respective school board of the appropriateness of the extension.
[ 2009 c 263 s 2 .] |
82.02.200 | Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications. | The director may contract with the federal internal revenue service, or other appropriate federal agency, to issue conditional federal employer identification numbers, or other federal credentials or documents, at specified offices and locations of the agency in conjunction with any application for state licenses under... |
82.02.210 | Washington compliance with streamlined sales and use tax agreement—Intent—Report. | (1) It is the intent of the legislature that Washington join as a member state in the streamlined sales and use tax agreement referred to in chapter 82.58 RCW. The agreement provides for a simpler and more uniform sales and use tax structure among states that have sales and use taxes. The intent of the legislature is t... |
82.02.220 | Exclusion of steam, electricity, or electrical energy from definition of certain terms. | When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electricity, or electrical energy.
[ 2003 c 168 ... |
82.02.230 | One statewide rate and one jurisdiction-wide rate for sales and use taxes. | (1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150 , 82.12.022 , or 82.18.020 , or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, o... |
82.02.240 | Professional employer organizations—Liability for certain taxes and fees. | (1) A professional employer organization is not liable for any tax imposed by or under the authority of this title or Title 35 RCW or any other tax, fee, or charge that the department administers based solely on the activities or status of a covered employee having a coemployment relationship with the professional empl... |
82.02.250 | Nexus—Requirement to pay taxes and fees. | A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, that ... |
82.02.260 | Seller obligation to collect sales taxes. | A seller that is obligated to collect the taxes imposed under chapter 82.08 RCW must also collect all other applicable taxes and fees in effect as of January 1, 2020, or enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, imposed on a buy... |
82.03.010 | Board created. | There is hereby created the board of tax appeals of the state of Washington as an agency of state government.
[ 1967 ex.s. c 26 s 30 .]
Effective date — 1967 ex.s. c 26: See note following RCW 82.01.050 . |
82.03.020 | Members—Number—Qualifications—Appointment. | (1) The board of tax appeals, hereinafter referred to as the board, must consist of three members qualified by experience and training in the field of state and local taxation, appointed by the governor with the advice and consent of the senate, and no more than two of whom at the time of appointment or during their te... |
82.03.030 | Terms—Vacancies. | Members of the board must be appointed for a term of six years and until their successors are appointed and have qualified. Vacancies must be filled by appointment by the governor, in accordance with RCW 82.03.020 , for the unexpired portion of the term in which the vacancy occurs.
[ 2018 c 174 s 2 ; 1967 ex.s. c 26 s ... |
82.03.040 | Removal of members—Grounds—Procedure. | Any member of the board may be removed for inefficiency, malfeasance or misfeasance in office, upon specific written charges filed by the governor, who must transmit such written charges to the member accused and to the chief justice of the supreme court. The chief justice must thereupon designate a tribunal composed o... |
82.03.050 | Operation on full-time basis—Salary—Compensation—Travel expenses. | (1) The board must operate on a full-time basis. Each member of the board must devote his or her full time and efforts to the efficient discharge of the duties of the board. (2) Board members must receive an annual salary in the same range as that established for equivalent members of class four boards under RCW 43.03.... |
82.03.060 | Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board. | (1) No member of the board may be a candidate for or hold any other public office or trust, and may not engage in any occupation or business interfering with or inconsistent with his or her duty as a member of the board, or serve on or under any committee of any political party ; and (2) No member of the board may, for... |
82.03.070 | Executive director, tax referees, clerk, assistants. | The board may appoint, discharge and fix the compensation of an executive director, tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary. Tax referees shall not be subject to chapter 41.06 RCW.
[ 1988 c 222 s 2 ; 1967 ex.s. c 26 s 36 .] |
82.03.080 | Chair. | (1) The board must meet and elect from among its members a chair at least biennially. (2) A majority of the board constitutes a quorum when transacting official business of the agency. The board may act when one board position is vacant.
[ 2018 c 174 s 7 ; 2013 c 23 s 313 ; 1967 ex.s. c 26 s 37 .] |
82.03.090 | Office of board—Quorum—Hearings. | The principal office of the board shall be at the state capital, but it may sit or hold hearings at any other place in the state. A majority of the board shall constitute a quorum for making orders or decisions, promulgating rules and regulations necessary for the conduct of its powers and duties, or transacting other ... |
82.03.100 | Findings and decisions—Signing—Filing—Public inspection. | The board must make findings of fact and prepare a written decision in each case decided by it, and such findings and decision are effective upon being signed by two or more members of the board and upon being filed at the board's principal office, and are open to public inspection at all reasonable times.
[ 2018 c 174... |
82.03.110 | Publication of findings and decisions. | The board shall either publish at its expense or make arrangements with a publishing firm for the publication of those of its findings and decisions which are of general public interest, in such form as to assure reasonable distribution thereof.
[ 1967 ex.s. c 26 s 40 .] |
82.03.120 | Journal of final findings and decisions. | The board must maintain at its principal office a copy, electronic or otherwise, of all final orders and decisions until transferred to the state archives in accordance with state agency retention policies and chapter 40.14 RCW. The orders and decisions maintained at the principal office of the board must be available ... |
82.03.130 | Appeals to board—Jurisdiction as to types of appeals—Filing. | (1) The board shall have jurisdiction to decide the following types of appeals: (a) Appeals taken pursuant to RCW 82.03.190 . (b) Appeals from a county board of equalization pursuant to RCW 84.08.130 . (c) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84... |
82.03.140 | Appeals to board—Election of formal or informal hearing. | (1) A party filing an appeal with the board must elect either a formal or an informal proceeding, according to rules of practice and procedure adopted by the board. If no such election is made, the appeal must be treated as an election for an informal proceeding: PROVIDED, That nothing prevents the assessor or taxpayer... |
82.03.150 | Appeals to board—Informal hearings, powers of board or tax referees—Assistance. | In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.05 RCW. The... |
82.03.160 | Appeals to board—Formal hearings, powers of board or tax referees—Assistance. | In all appeals involving a formal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies in chapter 34.05 RCW; and th... |
82.03.170 | Rules of practice and procedure. | All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees must be conducted in accordance with such rules of practice and procedure as the board may prescribe. The board must publish such rules and arrange for public access to the rules, including through a pub... |
82.03.180 | Judicial review. | Judicial review of a decision of the board of tax appeals shall be de novo in accordance with the provisions of RCW 82.32.180 or 84.68.020 as applicable except when the decision has been rendered pursuant to a formal hearing elected under RCW 82.03.140 or 82.03.190 , in which event judicial review may be obtained only ... |
82.03.190 | Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice. | (1) Except as provided in subsection (2) of this section, any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160 , 82.32.170 , 82.34.110 , or 82.49.060 may appeal by filing in accordance with RCW 1.12.070 a notice of appeal with the board of tax appeals within ... |
82.03.200 | Appeals from county board of equalization—Evidence submission in advance of hearing. | In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in this section shall be grounds for the boar... |
82.04.010 | Introductory. | Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter.
[ 1996 c 93 s 4 ; 1961 c 15 s 82.04.010 . Prior: 1955 c 389 s 2 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2,... |
82.04.020 | "Tax year," "taxable year." | "Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.
[ 1975 1st ex.s. c 278 s 39 ; 1961 c 15 s 82.04.020 . Prior: 1955 c 389 s 3 ; prior: 1949 c 228 s 2, part; 1945 c 249 s... |
82.04.030 | "Person," "company." | "Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, co... |
82.04.035 | "Plantation Christmas trees." | "Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170 .
[ 1987 c 23 s 1 .] |
82.04.040 | "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."(Effective until January 1, 2030.) | (1) Except as otherwise provided in this subsection, "sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale" under RCW 82.04.050 . It includes lease or rental, conditional sale contracts, ... |
82.04.050 | "Sale at retail," "retail sale."(Effective until October 1, 2025.) | (1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, ... |
82.04.051 | "Services rendered in respect to"—Taxation of hybrid or subsequent agreements. | (1) As used in RCW 82.04.050 and including for the purposes of the taxes imposed in chapter 82.08 RCW in addition to the taxes imposed in this chapter, the term "services rendered in respect to" means, in the context of constructing, building, repairing, improving, and decorating buildings or other structures, those se... |
82.04.060 | "Sale at wholesale," "wholesale sale." | "Sale at wholesale" or "wholesale sale" means: (1) Any sale, which is not a sale at retail, of: (a) Tangible personal property; (b) Services defined as a retail sale in RCW 82.04.050 (2) (a) or (g); (c) Activities defined as a retail sale in RCW 82.04.050 (15); (d) Prewritten computer software; (e) Services described i... |
82.04.062 | "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.(Effective until January 1, 2026.) | (1) For purposes of this chapter, "wholesale sale," "sale at wholesale," "retail sale," and "sale at retail" do not include the sale of precious metal bullion or monetized bullion. (2) In computing tax under this chapter on the business of making sales of precious metal bullion or monetized bullion, the tax shall be im... |
82.04.065 | Telephone, telecommunications, and ancillary services—Definitions. | (1) "800 service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the federal communications comm... |
82.04.066 | "Engaging within this state," "engaging within the state." | "Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or selling activity taxable under RCW 82.04.250 (1), 82.04.257 (1), 82.04.270 , or other provision of this chapter means that a person generates gross income of the business ... |
82.04.067 | Substantial nexus—Engaging in business. | (1) A person engaging in business is deemed to have substantial nexus with this state if, in the current or immediately preceding calendar year, the person is: (a) An individual and is a resident or domiciliary of this state; (b) A business entity and is organized or commercially domiciled in this state; or (c) A nonre... |
82.04.070 | "Gross proceeds of sales." | "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, di... |
82.04.080 | "Gross income of the business." | (1) "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents,... |
82.04.090 | "Value proceeding or accruing." | "Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the b... |
82.04.100 | "Extractor." | "Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces c... |
82.04.110 | "Manufacturer." | (1) Except as otherwise provided in this section, "manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances, or commo... |
82.04.120 | "To manufacture." | (1) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and incl... |
82.04.130 | "Commercial or industrial use." | "Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof: (1) Any use as a consumer; and (2) The manufacturing of articles, substances or commodities.
[ 1967 ex.s. c 149 s 5 ; 1961 c 15 s 82.04.130 . Prior: 1955 c 389 s 14 ; prior: 1949 c 228 s... |
82.04.140 | "Business." | "Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.
[ 1961 c 15 s 82.04.140 . Prior: 1955 c 389 s 15 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225... |
82.04.150 | "Engaging in business." | "Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
[ 1961 c 15 s 82.04.150 . Prior: 1955 c 389 s 16 ; prior: 19... |
82.04.160 | "Cash discount." | "Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date.
[ 1961 c 15 s 82.04.160 . Prior: 1955 c 389 s 17 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, p... |
82.04.170 | "Tuition fee." | "Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. "Educational institution," as used... |
82.04.180 | "Successor." | (1) "Successor" means: (a) Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, more than fifty percent of the fair market value of either the (i) tangible assets... |
82.04.190 | "Consumer." | "Consumer" means the following: (1) Except as provided otherwise in this section, any person who purchases, acquires, owns, holds, or uses any article of tangible personal property irrespective of the nature of the person's business and including, among others, without limiting the scope hereof, persons who install, re... |
82.04.192 | Digital products definitions.(Effective until October 1, 2025.) | (1) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. (2) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. (3)(a) "D... |
82.04.200 | "In this state," "within this state." | "In this state" or "within this state" includes all federal areas lying within the exterior boundaries of the state.
[ 1961 c 15 s 82.04.200 . Prior: 1955 c 389 s 21 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s ... |
82.04.210 | "By-product." | "By-product" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities.
[ 19... |
82.04.212 | "Retail store or outlet." | "Retail store or outlet" does not mean a device or apparatus through which sales are activated by coin deposits but the phrase shall include automats or business establishments retailing diversified goods primarily through the use of such devices or apparatus.
[ 1961 c 15 s 82.04.212 . Prior: 1959 c 232 s 1 .] |
82.04.213 | "Agricultural product," "farmer," "cannabis." | (1) "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020 ; plantation Christmas trees; short-rotation hardwoods as defined in RCW 84.33.035 ; tu... |
82.04.214 | "Newspaper." | (1) "Newspaper" means: (a) A publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper; and (b) An electronic version o... |
82.04.215 | "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights." | (1) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. (2) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. All software... |
82.04.216 | Exclusion of steam, electricity, or electrical energy from definition of certain terms. | Consistent with RCW 82.02.220 , when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not... |
82.04.217 | "Direct service industrial customer," "aluminum smelter." | (1) "Direct service industrial customer" means the same as in RCW 82.16.0495 . (2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum.
[ 2004 c 24 s 2 .]
Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 . |
82.04.220 | Business and occupation tax imposed. | (1) There is levied and collected from every person that has a substantial nexus with this state, as provided in RCW 82.04.067 , a tax for the act or privilege of engaging in business activities. The tax is measured by the application of rates against value of products, gross proceeds of sales, or gross income of the b... |
82.04.230 | Tax upon extractors.(Effective until January 1, 2027.) | Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for... |
82.04.240 | Tax on manufacturers.(Effective until January 1, 2027.) | Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, manufactured, multiplied ... |
82.04.2403 | Manufacturer tax not applicable to cleaning fish. | The tax imposed by RCW 82.04.240 does not apply to cleaning fish. "Cleaning fish" means the removal of the head, fins, or viscera from fresh fish without further processing, other than freezing.
[ 1994 c 167 s 1 .]
Effective date — 1994 c 167: "This act is necessary for the immediate preservation of the public peace, h... |
82.04.2404 | Manufacturers—Processors for hire—Semiconductor materials.(Expires January 1, 2034.) | (1) Upon every person engaging within this state in the business of manufacturing or processing for hire semiconductor materials, as to such persons the amount of tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or, in the case of processors for hire, e... |
82.04.241 | Manufacturers—Semiconductor materials.(Contingent effective date; contingent expiration date.) | (1) Upon every person engaging within this state in the business of manufacturing semiconductor materials, as to such persons the amount of tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or, in the case of processors for hire, equal to the gross incom... |
82.04.250 | Tax on retailers.(Effective until January 1, 2027.) | (1) Upon every person engaging within this state in the business of making sales at retail, except persons taxable as retailers under other provisions of this chapter, as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of 0... |
82.04.255 | Tax on real estate brokers. | (1) Upon every person engaging within the state in the business of providing real estate brokerage services; as to such persons, the amount of the tax with respect to such business is equal to the gross income of the business, multiplied by the rate of 1.5 percent. (2) The measure of the tax on real estate commissions ... |
82.04.257 | Tax on digital products and services.(Effective until January 1, 2027.) | (1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of making sales at retail or wholesale of digital goods, digital codes, digital automated services, or services described in *RCW 82.04.050 (2)(g) or (6)(c), as to such persons, the amount of tax with ... |
82.04.258 | Digital products—Apportionable income. | (1)(a) Any person subject to tax under RCW 82.04.257 engaging both within and outside this state in the business of making sales at retail or wholesale of digital goods, digital codes, digital automated services, or services described in *RCW 82.04.050 (2)(g) or (6)(c), must apportion to this state that portion of appo... |
82.04.260 | Tax on manufacturers and processors of various foods and by-products—Research and development organizations—Travel agents—Certain international activities—Stevedoring and associated activities—Low-level waste disposers—Insurance producers, surplus line brokers, and title insurance agents—Hospitals—Commercial airplane a... | (1) Upon every person engaging within this state in the business of manufacturing: (a) Wheat into flour, barley into pearl barley, soybeans into soybean oil, canola into canola oil, canola meal, or canola by-products, or sunflower seeds into sunflower oil; as to such persons the amount of tax with respect to such busin... |
82.04.2602 | Tax on commercial airplane activities—Conditions for rate reduction. | The rate of 0.357 percent authorized pursuant to RCW 82.04.260 (11)(e) may be imposed only if the following conditions are met: (1) The department of commerce verifies with the United States trade representative that the United States and the European Union have entered into a written agreement that resolves any world ... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.