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82.04.261 | Surcharge on timber and wood product manufacturers, extractors, and wholesalers.(Expires July 1, 2045.) | (1) In addition to the taxes imposed under RCW 82.04.260 (12), a surcharge is imposed on those persons who are subject to any of the taxes imposed under RCW 82.04.260 (12). Except as otherwise provided in this section, the surcharge is equal to 0.052 percent. The surcharge is added to the rates provided in RCW 82.04.26... |
82.04.263 | Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.(Effective until January 1, 2027.) | (1) Upon every person engaging within this state in the business of cleaning up for the United States, or its instrumentalities, radioactive waste and other by-products of weapons production and nuclear research and development; as to such persons the amount of the tax with respect to such business shall be equal to th... |
82.04.270 | Tax on wholesalers.(Effective until January 1, 2027.) | Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rat... |
82.04.272 | Tax on warehousing and reselling prescription drugs. | (1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to such persons, the amount of the tax shall be equal to the gross income of the business multiplied by the rate of 0.138 percent. (2) For the purposes of this section: (a) "P... |
82.04.280 | Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors—Cold storage warehouse defined—Storage warehouse defined—Periodical or magazine defined.(Effective until January 1, 2026.) | (1) Upon every person engaging within this state in the business of: (a) Printing materials other than newspapers, and of publishing periodicals or magazines; (b) building, repairing or improving any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, t... |
82.04.281 | Tax on radio and television broadcasting. | (1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of radio and television broadcasting, as to such persons the amount of tax on the business is equal to the gross income of the business multiplied by the rate of 0.484 percent. (2) The gross income of ... |
82.04.285 | Tax on contests of chance.(Effective until January 1, 2027.) | (1) Upon every person engaging within this state in the business of operating contests of chance; as to such persons, the amount of tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 1.5 percent. (2) An ... |
82.04.286 | Tax on horse races. | (1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured from the Washington horse racing commission; as to such persons, the amount of tax with respect to the business of parimutuel wagering is equal to the gross income of the business... |
82.04.287 | Tax on alternative jet fuel. | (1) Upon every person engaging within the state in the business of manufacturing alternative jet fuel; as to such persons, the amount of the 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... |
82.04.288 | Surcharge on Washington taxable income over $250,000,000—Exemptions.(Effective January 1, 2026, until December 31, 2029.) | (1) Beginning January 1, 2026, in addition to all other taxes imposed under this chapter, persons must pay a surcharge on Washington taxable income over $250,000,000 in a calendar year. (2) The rate of the tax is 0.5 percent of the amount of Washington taxable income over $250,000,000. (3)(a) Any Washington taxable inc... |
82.04.290 | Tax on service and other activities.(Effective until October 1, 2025.) | (1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent. (2)(a)... |
82.04.29001 | Creation and distribution of custom software—Customization of prewritten computer software—Taxable services. | (1) The creation and distribution of custom software is a service taxable under RCW 82.04.290 (2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software. (2) The customization of prewritten computer software is a service taxable under RCW 8... |
82.04.29002 | Additional tax on certain business and service activities. | (1) Beginning May 1, 2010, through June 30, 2013, an additional rate of tax of 0.30 percent is added to the rate provided for in RCW 82.04.255 , 82.04.285 , and 82.04.290 (2)(a). (2)(a) The additional rate in subsection (1) of this section does not apply to persons engaging within this state in business as a hospital. ... |
82.04.29004 | Additional tax on financial institutions.(Effective until October 1, 2025.) | (1) Beginning January 1, 2020, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290 (2) multiplied by the rate of 1.2 percent. (2) The definitions in this s... |
82.04.29005 | Tax on loan interest—2012 2nd sp.s. c 6. | (1) Amounts received as interest on loans originated by a person located in more than ten states, or an affiliate of such person, and primarily secured by first mortgages or trust deeds on nontransient residential properties are subject to tax under RCW 82.04.290 (2)(a). (2) For the purposes of this subsection [section... |
82.04.2905 | Tax on providing day care.(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 providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.48... |
82.04.2906 | Tax on certain chemical dependency services.(Effective until January 1, 2027.) | (1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state... |
82.04.2907 | Tax on royalties. | (1) Upon every person engaging within this state in the business of receiving income from royalties, the amount of tax with respect to the business is equal to the gross income from royalties multiplied by the rate of 1.5 percent. (2) For the purposes of this section, "gross income from royalties" means compensation fo... |
82.04.2908 | Tax on provision of room and domiciliary care to assisted living facility residents. | (1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of an assisted living facility licensed under chapter 18.20 RCW, the amount of tax with respect to such business shall be equal to the gross income of the business, multiplied by the rate of 0.275 percen... |
82.04.2909 | Tax on aluminum smelters.(Expires January 1, 2027.) | (1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; 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 ... |
82.04.293 | International investment management services—Definitions. | For purposes of RCW 82.04.290 : (1) A person is engaged in the business of providing qualifying international investment management services, if: (a) Such person is engaged primarily in the business of providing investment management services; (b) At least ten percent of the gross income of such person is derived from ... |
82.04.294 | Tax on manufacturers or wholesalers of solar energy systems.(Expires July 1, 2032.) | (1) Upon every person engaging within this state in the business of manufacturing solar energy systems using photovoltaic modules or stirling converters, or of manufacturing solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers to be used exclusi... |
82.04.297 | Internet access—Definitions. | (1) The provision of internet access is subject to tax under RCW 82.04.290 (2). (2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009. (b) ... |
82.04.298 | Tax on qualified grocery distribution cooperatives. | (1) The amount of tax with respect to a qualified grocery distribution cooperative's sales of groceries or related goods for resale, excluding items subject to tax under RCW 82.04.260 (4), to customer-owners of the grocery distribution cooperative is equal to the gross proceeds of sales of the grocery distribution coop... |
82.04.299 | Workforce education investment surcharge(as amended by 2025 c 401).(Effective January 1, 2026.) | (1)(a) Beginning with business activities occurring on or after April 1, 2020, in addition to the taxes imposed under RCW 82.04.290 (2) and (4) , a workforce education investment surcharge is imposed on select advanced computing businesses. The surcharge is equal to the gross income of the business subject to the tax u... |
82.04.301 | Exemptions—Certain hospitals.(Expires January 1, 2030.) | (1) This chapter does not apply to any person engaging within this state in business as a hospital, as defined in chapter 70.41 RCW, that is owned by a county with a population greater than two million and that is managed by a state university. (2) This section expires January 1, 2030.
[ 2019 c 451 s 2 .]
Tax preferenc... |
82.04.310 | Exemptions—Public utilities—Electrical energy—Natural or manufactured gas. | (1) This chapter does not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of chapter 82.16 RCW including amounts derived from activities for which a deduction is allowed under RCW 82.16.050 . The exemption in this subsection does not... |
82.04.311 | Exemptions—Tobacco settlement authority. | This chapter does not apply to income received by the tobacco settlement authority under chapter 43.340 RCW.
[ 2002 c 365 s 14 .]
Effective date — 2002 c 365: See RCW 43.340.902 . |
82.04.315 | Exemptions—International banking facilities. | This chapter shall not apply to the gross receipts of an international banking facility. As used in this section, an "international banking facility" means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the principal office of which is located i... |
82.04.317 | Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers. | This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021 , or by a financing subsidiary of such motor vehicle manufacturer which subsidiary is at least fifty percent owned by the manufacturer, from the sale of motor vehicles at wholesale auctions to dealers licensed ... |
82.04.320 | Exemptions—Insurance business. | (1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state. (2) The provisions of this section do not exempt any person engaging in the business of representing any insurance company, whether ... |
82.04.321 | Exemptions—Qualified health plan patients. | This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410 , including reimbursement from the qualified health plan and any amounts collected from the patient as part of his or her cost-sharing obligation.
[... |
82.04.322 | Exemptions—Health maintenance organization, health care service contractor, certified health plan. | This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201 .
[ 1993 c 492 s 303 .]
Findings — Intent — 1993 c 492: See notes following RCW 43.20.050 .
Short title — Savings — Res... |
82.04.323 | Exemption—Washington health benefit exchange. | The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter 43.71 RCW.
[ 2022 c 73 s 1 ; 2013 2nd sp.s. c 6 s 8 .]
Retroactive application — 2013 2nd sp.s. c 6 s 8: "Section 8 of this act applies both prospectively and retroactively." [ 2013 2nd... |
82.04.324 | Exemptions—Qualifying blood, tissue, or blood and tissue banks. | (1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank to the extent the amounts are exempt from federal income tax. (2) For the purposes of this section: (a) "Qualifying blood bank" means a blood bank that qualifies as an exempt o... |
82.04.326 | Exemptions—Qualified organ procurement organizations. | This chapter does not apply to amounts received by a qualified organ procurement organization under 42 U.S.C. Sec. 273(b) in effect as of January 1, 2001, to the extent that the amounts are exempt from federal income tax.
[ 2002 c 113 s 1 .]
Effective date — 2002 c 113: "This act is necessary for the immediate preserva... |
82.04.327 | Exemptions—Adult family homes. | This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the department of social and health services.
[ 1987 1st ex.s. c 4 s 1 .] |
82.04.330 | Exemptions—Sales of agricultural products. | (1) This chapter does not apply to any farmer in respect to the sale of any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom feed operations. This exemption does not apply to any person selling such products at retail or to any perso... |
82.04.331 | Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others. | (1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others. (2) For the purposes of this section, "see... |
82.04.332 | Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. | This chapter does not apply to amounts received from buying unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley, but not including any manufactured products thereof, and selling the same at wholesale.
[ 2007 c 131 s 1 ; 1998 c 312 s 2 .]
Effective date — 1998 c 312: "Th... |
82.04.333 | Exemptions—Small harvesters. | In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035 may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person. A deduction under this section may not... |
82.04.334 | Exemptions—Standing timber. | This chapter does not apply to any sale of standing timber excluded from the definition of "sale" in RCW 82.45.010 (3). The definitions in RCW 82.04.260 (12) apply to this section.
[ 2017 c 323 s 502 ; 2010 1st sp.s. c 23 s 512 ; 2007 c 48 s 3 .]
Tax preference performance statement exemption — Automatic expiration dat... |
82.04.335 | Exemptions—Agricultural fairs. | This chapter shall not apply to any business of any bona fide agricultural fair, if no part of the net earnings therefrom inures to the benefit of any stockholder or member of the association conducting the same: PROVIDED, That any amount paid for admission to any exhibit, grandstand, entertainment, or other feature co... |
82.04.337 | Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state. | This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first use, if those hops have been processed into extract, pellets, or powder in this state. This section does not exempt a processor or warehouser from taxation under this chapter o... |
82.04.338 | Exemptions—Hop commodity commission or hop commodity board business. | This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if: (1) The activity is approved by a referendum conducted by the commission or... |
82.04.339 | Exemptions—Day care provided by churches. | This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.
[ 1992 c 81 s 1 .] |
82.04.3395 | Exemptions—Child care resource and referral services by nonprofit organizations. | This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services.
[ 1995 2nd sp.s. c 11 s 3 .]
Effective date — 1995 2nd sp.s. c 11: "This act is necessary for the immediate preservation of the public peace, health, or safety, or suppor... |
82.04.340 | Exemptions—Boxing, sparring, or wrestling matches. | This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the department of licensing.
[ 2000 c 103 s 6 ; 1988 c 19 s 4 ; 1961 c 15 s 82.04.340 . Prior: 1959 c 197 s 18 ; p... |
82.04.350 | Exemptions—Racing. | Except as provided in RCW 82.04.286 (1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.
[ 2005 c 369 s 7 ; 1961 c 15 s 82.04.350 . Prior: 1959 c 197 s 19 ; prior: 1945 c 249 s 2, part; 19... |
82.04.355 | Exemptions—Ride sharing. | This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010 .
[ 2021 c 135 s 5 ; 1999 c 358 s 8 ; 1979 c 111 s 17 .]
Reviser's note: The tax preference enacted in section 5, chapter 135, Laws of 2021 expir... |
82.04.360 | Exemptions—Employees—Independent contractors—Booth renters. | (1) This chapter does not apply to any person in respect to his or her employment in the capacity of an employee or servant as distinguished from that of an independent contractor. For the purposes of this section, the definition of employee includes those persons that are defined in section 3121(d)(3)(B) of the federa... |
82.04.363 | Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization. | This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3): (1) Lodging, conference and meeting rooms, camping facilities, parking, and s... |
82.04.3651 | Exemptions—Amounts received by nonprofit organizations for fund-raising activities. | (1) This chapter does not apply to amounts received from fund-raising activities by nonprofit organizations, as defined in subsection (2) of this section, and libraries as defined in RCW 27.12.010 . (2) As used in this section, a "nonprofit organization" means: (a) An organization exempt from tax under section 501(c) (... |
82.04.367 | Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans. | This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that: (1) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loa... |
82.04.368 | Exemptions—Nonprofit organizations—Credit and debt services. | This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services: (1) Presenting individual and community credit education programs including credit and debt counseling; (2) Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner; ... |
82.04.370 | Exemptions—Certain fraternal and beneficiary organizations. | This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or societies organized under and existing by virtue of Title 24 RCW, if such beneficiary corporations or societies provide in their bylaws for the payment o... |
82.04.380 | Exemptions—Certain corporations furnishing aid and relief. | This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a sys... |
82.04.385 | Exemptions—Operation of sheltered workshops. | This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training of persons with developmental disabilities at nonprofit group training homes as defined by chapter 71A.22 RCW or to the business activities of nonprofit organization... |
82.04.390 | Exemptions—Amounts derived from sale of real estate.(Effective until April 1, 2026.) | This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, ... |
82.04.392 | Exemptions—Mortgage brokers' third-party provider services trust accounts. | This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions.
[ 1998 c 311 s 3 ; 1997 c 106 s 21 .]
Intent — Retroactiv... |
82.04.399 | Exemptions—Sales of academic transcripts. | This chapter does not apply to amounts received from sales of academic transcripts by educational institutions.
[ 1996 c 272 s 1 .]
Effective date — 1996 c 272: "This act shall take effect July 1, 1996." [ 1996 c 272 s 4 .] |
82.04.405 | Exemptions—Credit unions.(Effective until January 1, 2026.) | This chapter shall not apply to the gross income of credit unions organized under the laws of this state, any other state, or the United States.
[ 1998 c 311 s 4 ; 1970 ex.s. c 101 s 3 .]
Severability — Effective date — 1970 ex.s. c 101: See notes following RCW 33.28.040 .
PDF RCW 82.04.405
Credit unions — Tax — Exempt... |
82.04.408 | Exemptions—Housing finance commission. | This chapter does not apply to income received by the state housing finance commission under chapter 43.180 RCW.
[ 1983 c 161 s 25 .]
Effective dates — 1983 c 161: See RCW 43.180.904 . |
82.04.410 | Exemptions—Hatching eggs and poultry. | This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the production for sale of poultry or poultry products.
[ 1967 ex.s. c 149 s 15 ; 1961 c 15 s 82.04.410 . Prior: 1959 c 197 s 25 ; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 ... |
82.04.415 | Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs. | This chapter shall not apply to: (1) The cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel, and rock, when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or ... |
82.04.416 | Exemptions—Operation of state route No. 16. | This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
[ 1998 c 179 s 3 .]
Finding — 1998 c 179: See note following RCW 35.21.718 . |
82.04.418 | Exemptions—Grants by United States government to municipal corporations or political subdivisions. | The provisions of this chapter shall not apply to grants received from the state or the United States government by municipal corporations or political subdivisions of the state of Washington.
[ 1983 1st ex.s. c 66 s 2 .] |
82.04.419 | Exemptions—County, city, town, school district, or fire district activity. | This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or enterprise activity as defined by the state auditor pursuant to RCW 35.33.111 and 36.40.220 and upon which the tax imposed pursuant to this chapter had previously appli... |
82.04.4201 | Exemptions—Sales/leasebacks by regional transit authorities. | This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease... |
82.04.421 | Exemptions—Out-of-state membership sales in discount programs. | (1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services or products sold by others. The term does not include any discount program which in part or in total entitles the member to discounts on services or products so... |
82.04.422 | Exemptions—Wholesale sales of motor vehicles. | (1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers. (2) This chapter does not apply to amounts derived by a new car dealer from wholesale sa... |
82.04.423 | Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives. | (1) Prior to May 1, 2010, this chapter does not apply to any person in respect to gross income derived from the business of making sales at wholesale or retail if such person: (a) Does not own or lease real property within this state; and (b) Does not regularly maintain a stock of tangible personal property in this sta... |
82.04.425 | Exemptions—Accommodation sales. | This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his or her ven... |
82.04.4251 | Exemptions—Convention and tourism promotion. | This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03A RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port district, or public corporation for the promoti... |
82.04.426 | Exemptions—Semiconductor microchips.(Contingent effective date; contingent expiration date.) | (1) The tax imposed by RCW 82.04.241 does not apply to any person in respect to the manufacturing of semiconductor microchips. (2) For the purposes of this section: (a) "Manufacturing semiconductor microchips" means taking raw polished semiconductor wafers and embedding integrated circuits on the wafers using processes... |
82.04.4261 | Exemptions—Federal small business innovation research program. | This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).
[ 2004 c 2 s 9 .]
Effective date — 2004 c 2 ss 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [ 2004... |
82.04.4262 | Exemptions—Federal small business technology transfer program. | This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).
[ 2004 c 2 s 10 .]
Effective date — 2004 c 2 ss 9 and 10: See note following RCW 82.04.4261 . |
82.04.4263 | Exemptions—Income received by the life sciences discovery fund authority. | This chapter does not apply to income received by the life sciences discovery fund authority under *chapter 43.350 RCW.
[ 2005 c 424 s 11 .]
*Reviser's note: Chapter 43.350 RCW was repealed and/or recodified by 2019 c 83 ss 5 and 6. |
82.04.4264 | Exemptions—Nonprofit assisted living facilities—Room and domiciliary care. | (1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility. (2) As used in this section: (a) "Domiciliary care" has the meaning provided in RCW 18.20.020 . (b) "Nonprofi... |
82.04.4265 | Exemptions—Comprehensive cancer centers. | (1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax. (2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institut... |
82.04.4266 | Exemptions—Fruit and vegetable businesses.(Expires July 1, 2035.) | (1) This chapter does not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing fruits or vegetables by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables; or (b) Selling at wholesale fruits or vegetables manufactured by the seller by canning, pr... |
82.04.4267 | Exemptions—Operation of parking/business improvement areas. | This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110 .
[ 2005 c 476 s 1 .] |
82.04.4268 | Exemptions—Dairy product businesses.(Expires July 1, 2035.) | (1)(a) In computing tax there may be deducted from the measure of tax, the value of products or the gross proceeds of sales derived from: (i) Manufacturing dairy products; or (ii) Except as provided otherwise in (b) of this subsection, selling dairy products manufactured by the seller to purchasers who either transport... |
82.04.4269 | Exemptions—Seafood product businesses.(Expires July 1, 2035.) | (1) This chapter does not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state at the completion of the manufacturing by that person; or (b) Selling manufactured seafood products that remain in a raw, raw fro... |
82.04.427 | Exemptions and credits—Pollution control facilities. | See chapter 82.34 RCW. |
82.04.4271 | Deductions—Membership fees and certain service fees by nonprofit youth organization. | In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization: (1) As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights... |
82.04.4272 | Deductions—Direct mail delivery charges. | (1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser. (2) "Delivery charges" and "direct mail" have the same meanings as in RCW ... |
82.04.4274 | Deductions—Nonprofit management companies—Personnel performing on-site functions. | (1) In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by: (a) A nonprofit property management company from the owner of property for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions; (b) A property management compa... |
82.04.4275 | Deductions—Child welfare services. | (1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program. (2) A person may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social wel... |
82.04.4276 | Deductions—Loans to rural electric cooperatives.(Expires January 1, 2034.) | (1) In computing tax there may be deducted from the measure of tax, amounts received by a cooperative finance organization where the amounts are derived from loans to rural electric cooperatives or other nonprofit or governmental providers of utility services organized under the laws of this state. (2) For the purposes... |
82.04.4281 | Deductions—Investments, dividends, interest on loans.(Effective until January 1, 2026.) | (1) In computing tax there may be deducted from the measure of tax: (a) Amounts derived from investments; (b) Amounts derived as dividends or distributions from the capital account by a parent from its subsidiary entities; and (c) Amounts derived from interest on loans between subsidiary entities and a parent entity or... |
82.04.4282 | Deductions—Fees, dues, charges. | In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational... |
82.04.4283 | Deductions—Cash discount taken by purchaser. | In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extractive or manufacturing classifications with respect to articles produced or manufactured, the reported values of whic... |
82.04.4284 | Deductions—Bad debts. | (1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid. (2) For purposes of this section, "bad debts" do not include: (a) Amounts due on property that remains in the posses... |
82.04.4285 | Deductions—Motor vehicle fuel and special fuel taxes. | In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.
[ 2013 c 225 s 639 ; 1998 c 176 s 3 ; 19... |
82.04.4286 | Deductions—Nontaxable business. | In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
[ 1980 c 37 s 7 . Formerly RCW 82.04.430 (6).]
Intent — 1980 c 37: See note following RCW 82.04.42... |
82.04.4287 | Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW82.04.330—Materials and supplies used. | In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and packing of fresh perishable horticultural products and the material and supplies used therein when performed for the person exempted in RCW 82.04.330 , either as agent or... |
82.04.4289 | Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations. | This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency li... |
82.04.4290 | Deductions—Mental health services or substance use disorder treatment services.(Expires January 1, 2032.) | (1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services or substance use disorder treatment services under a government-funded program. (2) A behavioral health administrative services organization may deduct from the measure of... |
82.04.4291 | Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW82.04.290. | In computing tax there may be deducted from the measure of tax amounts derived by a political subdivision of the state of Washington from another political subdivision of the state of Washington as compensation for services which are within the purview of RCW 82.04.290 .
[ 1980 c 37 s 11 . Formerly RCW 82.04.430 (10).]... |
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