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82.04.4292 | Deductions—Interest on investments or loans secured by mortgages or deeds of trust. | (1) In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties. (2) Interest deductible under this section i... |
82.04.4293 | Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations. | In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof.
[ 198... |
82.04.4294 | Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives. | In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the bus... |
82.04.4295 | Deductions—Manufacturing activities completed outside the United States. | In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240 , the value of articles to the extent of manufacturing activities completed outside the United States, if: (1) Any additional processing of such articles in this state consi... |
82.04.4296 | Deductions—Reimbursement for accommodation expenditures by funeral homes. | In computing tax there may be deducted from the measure of tax that portion of amounts received by any funeral home licensed to do business in this state which is received as reimbursements for expenditures (for goods supplied or services rendered by a person not employed by or affiliated or associated with the funeral... |
82.04.4297 | Deductions—Compensation from public entities for health or social welfare services—Exception. | In computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health o... |
82.04.4298 | Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.(Effective until January 1, 2028.) | (1) In computing tax there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by ... |
82.04.431 | "Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined. | (1) The term "health or social welfare organization" means an organization, including any community action council, which renders health or social welfare services as defined in subsection (2) of this section, which is a domestic or foreign nonprofit corporation under chapter 24.03A RCW and which is managed by a govern... |
82.04.4311 | Deductions—Compensation received under the federal medicare program by certain hospitals or health centers. | (1) A public hospital that is owned by a municipal corporation or political subdivision, or a nonprofit hospital, or a nonprofit community health center, or a network of nonprofit community health centers, that qualifies as a health and social welfare organization as defined in RCW 82.04.431 , may deduct from the measu... |
82.04.432 | Deductions—Municipal sewer service fees or charges. | In computing the tax imposed by this chapter, municipal sewerage utilities and other public corporations imposing and collecting fees or charges for sewer service may deduct from the measure of the tax, amounts paid to another municipal corporation or governmental agency for sewerage interception, treatment or disposal... |
82.04.4327 | Deductions—Artistic and cultural organizations. | In computing tax under this chapter, an artistic or cultural organization may deduct from the measure of tax: (1) All amounts received by the artistic or cultural organization; and (2) The value of articles manufactured by the artistic or cultural organization solely for use by the organization in displaying art object... |
82.04.4328 | "Artistic or cultural organization" defined. | (1) For the purposes of RCW 82.04.4327 , 82.08.031 , and 82.12.031 , the term "artistic or cultural organization" means an organization that is organized and operated exclusively for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural or art education programs, as defin... |
82.04.433 | Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce. | (1) In computing tax there may be deducted from the measure of tax imposed under RCW 82.04.250 and 82.04.270 amounts derived from sales of fuel for consumption outside the territorial waters of the United States, by vessels used primarily in foreign commerce. (2) The deduction in subsection (1) of this section does not... |
82.04.4331 | Deductions—Insurance claims for state health care coverage. | In computing tax, insurers as defined by RCW 48.01.050 , may deduct from the measure of tax amounts paid out for claims incurred before July 1, 1990, for covered health services under medical and dental coverage purchased under chapter 41.05 RCW.
[ 1988 c 107 s 33 .]
Implementation — Effective dates — 1988 c 107: See R... |
82.04.4332 | Deductions—Tuition fees of foreign degree-granting institutions. | An approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW is considered an educational institution for the purpose of the deduction of tuition fees provided by RCW 82.04.170 in those instances where it is recognized as an organization exempt from income taxes pursuant to 2... |
82.04.4337 | Deductions—Certain amounts received by assisted living facilities. | (1) An assisted living facility licensed under chapter 18.20 RCW may deduct from the measure of tax amounts received as compensation for providing adult residential care, enhanced adult residential care, or assisted living services under contract with the department of social and health services authorized by chapter 7... |
82.04.4339 | Deductions—Salmon recovery grants. | (1) In computing tax there may be deducted from the measure of tax amounts received by a nonprofit organization from the United States or any instrumentality thereof, the state of Washington or any municipal corporation or political subdivision thereof, or an Indian tribe as defined in RCW 43.06.523 , as salmon recover... |
82.04.43391 | Deductions—Commercial aircraft loan interest and fees. | (1) In computing tax there may be deducted from the measure of tax interest and fees on loans secured by commercial aircraft primarily used to provide routine air service and owned by: (a) An air carrier, as defined in RCW 82.42.010 , which is primarily engaged in the business of providing passenger air service; (b) An... |
82.04.43392 | Deductions—Qualified dispute resolution centers. | (1) A qualified dispute resolution center may deduct from the measure of tax amounts received as a contribution from federal, state, or local governments and nonprofit organizations for providing dispute resolution services. (2) A nonprofit organization may deduct from the measure of tax amounts received from federal, ... |
82.04.43393 | Deductions—Paymaster services. | (1) In computing tax there may be deducted from the measure of tax, amounts that a qualified employer of record engaged in providing paymaster services receives from an affiliated business to cover employee costs of a qualified employee. However, no exclusion is allowed under this section for any employee costs incurre... |
82.04.43395 | Deductions—Accountable community of health. | (1) An accountable community of health may deduct from the measure of tax delivery system reform incentive payments, medicaid transformation project funding, or both, distributed by the Washington state health care authority, as described in Sec. 1115 medicaid demonstration project number 11-W-00304/0, as approved by t... |
82.04.43396 | Deductions—Scan-down allowances. | (1) In computing tax under RCW 82.04.290 (2), a seller may deduct from the measure of tax the amount of scan-down allowances. (2) For purposes of this section, a provision that the seller must sell at a certain retail price or a specific price reduction does not constitute either: (a) A service provided by the seller t... |
82.04.43397 | Deductions—Processors of electronic transactions.(Effective January 1, 2026.) | (1) In computing the tax under RCW 82.04.290 (4), a processor may deduct from the measure of the tax amounts retained by persons other than the processor in the following forms: (a) Interchange fees; (b) Network fees; and (c) Portions of fees retained by other processors. (2) The definitions in this subsection apply th... |
82.04.434 | Credit—Public safety standards and testing.(Effective until January 1, 2026.) | (1) There may be credited against the tax imposed by this chapter, the value of services and information relating to setting of standards and testing for public safety provided to the state of Washington, without charge, at the state's request, by a nonprofit corporation that is: (a) Organized and operated for the purp... |
82.04.436 | Credit—Manufacture of alternative jet fuel. | (1)(a) Subject to the limits and provisions of this section, a credit is allowed against the tax otherwise due under this chapter for persons engaged in the manufacturing of alternative jet fuel. (b) Except as provided in (c) of this subsection, the credit under this section is equal to $1 for each gallon of alternativ... |
82.04.4361 | Credit—Alternative jet fuel. | (1)(a) Subject to the limits and provisions of this section, a credit is allowed against the tax otherwise due under this chapter for persons engaged in the use of alternative jet fuel. (b) Except as provided in (c) of this subsection, the credit under this section is equal to $1 for each gallon of alternative jet fuel... |
82.04.440 | Credit—Persons taxable on multiple activities. | (1) Every person engaged in activities that are subject to tax under two or more provisions of RCW 82.04.230 through 82.04.298 , inclusive, is taxable under each provision applicable to those activities. (2) Persons taxable under RCW 82.04.2909 (2), 82.04.250 , 82.04.270 , 82.04.294 (2), or 82.04.260 (1)(b), (c), or (d... |
82.04.4451 | Credit against tax due—Maximum credit—Table. | (1) In computing the tax imposed under this chapter, a credit is allowed against the amount of tax otherwise due under this chapter, as provided in this section. Except for taxpayers that report at least 50 percent of their taxable amount under RCW 82.04.255 , 82.04.290 (2)(a), and 82.04.285 , the maximum credit for a ... |
82.04.44525 | Credit—New employment for international service activities in eligible areas—Designation of census tracts for eligibility—Records—Tax due upon ineligibility—Interest assessment—Information from employment security department.(Effective until January 1, 2026.) | (1) Subject to the limits in this section, an eligible person is allowed a credit against the tax due under this chapter. The credit is based on qualified employment positions in eligible areas. The credit is available to persons who are engaged in international services as defined in this section. In order to receive ... |
82.04.4461 | Credit—Preproduction development expenditures.(Expires July 1, 2040.) | (1)(a)(i) In computing the tax imposed under this chapter, a credit is allowed for each person for qualified aerospace product development. For a person who is a manufacturer or processor for hire of commercial airplanes or components of such airplanes, credit may be earned for expenditures occurring after December 1, ... |
82.04.4463 | Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.(Expires July 1, 2040.) | (1) In computing the tax imposed under this chapter, a credit is allowed for property taxes and leasehold excise taxes paid during the calendar year. (2) The credit is equal to: (a)(i)(A) Property taxes paid on buildings, and land upon which the buildings are located, constructed after December 1, 2003, and used exclus... |
82.04.447 | Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports. | (1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration for direct consumption as of May 8,... |
82.04.448 | Credit—Manufacturing semiconductor materials.(Contingent effective date; contingent expiration date.) | (1) Subject to the limits and provisions of this section, a credit is authorized against the tax otherwise due under RCW 82.04.241 for persons engaged in the business of manufacturing semiconductor materials. For the purposes of this section "semiconductor materials" has the same meaning as provided in RCW 82.04.241 . ... |
82.04.4481 | Credit—Property taxes paid by aluminum smelter. | (1) In computing the tax imposed under this chapter, a credit is allowed for all property taxes paid during the calendar year on property owned by a direct service industrial customer and reasonably necessary for the purposes of an aluminum smelter. (2) A person claiming the credit under this section is subject to all ... |
82.04.4482 | Credit—Sales of electricity or gas to an aluminum smelter. | (1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the aluminum smelter specifies that the price... |
82.04.4486 | Credit—Syrup taxes paid by buyer. | (1) In computing the tax imposed under this chapter, a credit is allowed to a buyer of syrup to be used by the buyer in making carbonated beverages that are sold by the buyer if the tax imposed by RCW 82.64.020 has been paid in respect to the syrup. The amount of the credit shall be equal to twenty-five percent from Ju... |
82.04.4488 | Credit—Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan.(Expires July 1, 2026.) | (1) Beginning July 1, 2024, in computing the tax imposed under this chapter, a credit is allowed for costs related to converting a qualifying business to a worker-owned cooperative, employee ownership trust, or an employee stock ownership plan, as provided in this section. (2) The credit is equal to: (a) Up to 50 perce... |
82.04.4489 | Credit—Motion picture competitiveness program. | (1) Subject to the limitations in this section, a credit is allowed against the tax imposed under this chapter for contributions made by a person to a Washington motion picture competitiveness program. (2) The person must make the contribution before claiming a credit authorized under this section. Credits earned under... |
82.04.449 | Credit—Washington customized employment training program—Report to the legislature.(Expires July 1, 2033.) | (1) In computing the tax imposed under this chapter, a credit is allowed for participants in the Washington customized employment training program created in RCW 28B.67.020 . The credit allowed under this section is equal to 50 percent of the value of a participant's payments to the employment training finance account ... |
82.04.4496 | Credit—Clean alternative fuel commercial vehicles. | (1)(a)(i) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter according to the gross vehicle weight rating of the vehicle and the incremental cost of the vehicle purchased above the purchase price of a comparable conventionally fueled vehicle. The credit is limited, as... |
82.04.4497 | Credit—Sale or exchange of long-term capital assets.(Expires January 1, 2026.) | (1) To avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under RCW 82.87.040 . The credit is equal to the amount of tax imposed under this chapter... |
82.04.4499 | Credit—Equitable access to credit program.(Expires July 1, 2027.) | (1) Subject to the limitations in this section, a credit is allowed against the tax imposed under this chapter for contributions made by a person to the equitable access to credit program created in chapter 43.390 RCW. (2)(a) The person must make the contribution before claiming a credit authorized under this section. ... |
82.04.450 | Value of products, how determined. | (1) The value of products, including by-products, extracted or manufactured shall be determined by the gross proceeds derived from the sale thereof whether such sale is at wholesale or at retail, to which shall be added all subsidies and bonuses received from the purchaser or from any other person with respect to the e... |
82.04.460 | Apportionable income—Taxable in Washington and another state.(Effective until January 1, 2034.) | (1) Except as otherwise provided in this section, any person earning apportionable income taxable under this chapter and also taxable in another state must, for the purpose of computing tax liability under this chapter, apportion to this state, in accordance with RCW 82.04.462 , that portion of the person's apportionab... |
82.04.462 | Apportionable income. | (1) The apportionable income of a person within the scope of RCW 82.04.460 (1) is apportioned to Washington by multiplying its apportionable income by the receipts factor. Persons who are subject to tax under more than one of the tax classifications enumerated in RCW 82.04.460 (4)(a) (i) through (x) must calculate a se... |
82.04.470 | Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability. | (1) The burden of proving that a sale is a wholesale sale rather than a retail sale is on the seller. A seller may meet its burden of proving a sale is a wholesale sale rather than a retail sale by taking from the buyer, at the time of sale or within a reasonable time after the sale as provided by rule of the departmen... |
82.04.480 | Sales in own name—Sales as agent. | (1) Every consignee, bailee, factor, or auctioneer having either actual or constructive possession of personal property, or having possession of the documents of title thereto, with power to sell such personal property in that person's own name and actually so selling, is deemed the seller of such personal property wit... |
82.04.500 | Tax part of operating overhead. | It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers or customers, but that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall consti... |
82.04.510 | General administrative provisions invoked. | All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter. Taxpayers submitting monthly estimates of taxes due under this chapter shall be subject to the provisions of chapter 82.32 RCW if they fail to remit ninety perce... |
82.04.520 | Administrative provisions for motor vehicle sales by courtesy dealers. | (1) In the payment of the tax imposed by this chapter on new motor vehicles sold to Washington customers that are delivered to the customer through courtesy dealers located in this state, the courtesy dealer is deemed to be the agent for the selling dealer in reporting and paying the tax imposed by this chapter, unless... |
82.04.530 | Telecommunications service providers—Calculation of gross proceeds. | For purposes of this chapter, a telecommunications service provider other than a mobile telecommunications service provider must calculate gross proceeds of sales in a manner consistent with the sourcing rules provided in RCW 82.32.520 . The department may adopt rules to implement this section, including rules that pro... |
82.04.535 | Gross proceeds of sales calculation for mobile telecommunications service provider. | (1) Unless a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must calculate gross proceeds of sales by reporting all sales to, or sales between carriers for, customers with a place of primary use within this state, regard... |
82.04.540 | Professional employer organizations—Taxable under RCW82.04.290(2)—Deduction. | (1) The provision of professional employer services by a professional employer organization is taxable under RCW 82.04.290 (2). (2) A professional employer organization is allowed a deduction from the gross income of the business derived from performing professional employer services that is equal to the portion of the... |
82.04.545 | Exemptions—Sales of electricity or gas to silicon smelters.(Contingent expiration date.) | (1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the silicon smelter specifies that the price ch... |
82.04.600 | Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district. | This chapter does not apply to any county as defined in Title 36 RCW, any city or town as defined in Title 35 RCW, any school district or educational service district as defined in Title 28A RCW, or any library or library district as defined in Title 27 RCW, in respect to materials printed in the county, city, town, sc... |
82.04.601 | Exemptions—Affixing stamp services for cigarette sales. | This chapter does not apply to compensation allowed under RCW 82.24.295 for wholesalers and retailers for their services in affixing the stamps required under chapter 82.24 RCW. For purposes of this section, "wholesaler," "retailer," and "stamp" have the same meaning as in chapter 82.24 RCW.
[ 2007 c 221 s 5 .] |
82.04.610 | Exemptions—Import or export commerce. | (1) This chapter does not apply to: (a) The sale of tangible personal property in export commerce; and (b) The wholesale sale of tangible personal property in import commerce, but only when the wholesale sale is: (i) A sale of unroasted coffee beans; or (ii) Between a parent company and its wholly owned subsidiary. (2)... |
82.04.615 | Exemptions—Certain limited purpose public corporations, commissions, and authorities. | This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to: (1) A limited liability company in which the corporation, commission, or authority is the managing member; (2) A limited ... |
82.04.620 | Exemptions—Certain prescription drugs. | In computing tax there may be deducted from the measure of tax imposed by RCW 82.04.290 (2) amounts received by physicians or clinics for drugs for infusion or injection by licensed physicians or their agents for human use pursuant to a prescription, but only if the amounts: (1) Are separately stated on invoices or oth... |
82.04.627 | Exemptions—Commercial airplane parts. | (1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G. (2)... |
82.04.628 | Exemptions—Commercial fertilizer, agricultural crop protection products, and seed. | (1) This chapter does not apply to wholesale sales of commercial fertilizer, agricultural crop protection products, and seed, by an eligible distributor to an eligible retailer. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Affiliated persons" m... |
82.04.635 | Exemptions—Nonprofits providing legal services to low-income persons. | This chapter does not apply to nonprofit organizations primarily engaged in the provision of legal services to low-income individuals from whom no charge for services is collected. For the purpose of this section, "nonprofit" means an organization exempt from federal income tax under Title 26 U.S.C. Sec. 501(c) of the ... |
82.04.640 | Exemptions—Washington vaccine association—Certain assessments received. | This chapter does not apply to assessments described in RCW 70.290.030 and 70.290.040 received by a nonprofit corporation established under RCW 70.290.020 .
[ 2010 c 174 s 16 .]
Effective date — 2010 c 174: See RCW 70.290.900 . |
82.04.645 | Exemptions—Financial institutions—Amounts received from certain affiliated persons. | (1) This chapter does not apply to amounts received by a financial institution from an affiliated person if the amounts are received from transactions that are required to be at arm's length under sections 23A or 23B of the federal reserve act as existing on June 1, 2010, or such subsequent date as may be provided by t... |
82.04.650 | Exemptions—Investment conduits and securitization entities. | (1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities. (2) For purposes of this section, the following definitions apply: (a) "Investment conduit" means an entity formed by a financial institution as defined in RCW 82.04.080 for the express purpos... |
82.04.655 | Exemptions—Joint municipal utility services authorities. | This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.
[ 2011 c 258 s 11 .]
Short title — Purpose — Intent — 2011 c 258: See RCW 39.106.010 . |
82.04.660 | Exemptions—Environmental handling charges—Mercury-containing lights.(Effective until January 1, 2035.) | (1) An exemption from the taxes imposed in this chapter is provided for: (a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer; (b) Retailers, with respect to environmental ha... |
82.04.665 | Exemptions—Adaptive recreational and rehabilitation facilities.(Expires January 1, 2035.) | (1) This chapter does not apply to any amounts received as the result of sales on a federal military reservation by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adaptive recreational and rehabilitation fac... |
82.04.750 | Exemptions—Restaurant employee meals. | (1) This chapter does not apply in respect to meals provided by a restaurant without specific charge to its employees. (2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.
[ 2015 c 86 s 302 ; 2011 c 55 s 1 .]
Effective date — 2011 c 55: See note following RCW 82.08.9995 . |
82.04.755 | Exemptions—Grants received by a nonprofit organization for the program established under RCW70A.200.140(1)(b)(ii). | (1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140 (1)(b)(ii). (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808 , and is not subject to an expiration date.
[ 2020 c 20 s 1470 ; 2... |
82.04.756 | Exemptions—Cannabis cooperatives. | (1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101 . (2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and... |
82.04.758 | Exceptions—Services for farms. | (1) This chapter does not apply to any: (a) Person performing custom farming services for a farmer, when the person performing the custom farming services is: (i) An eligible farmer; or (ii) at least 50 percent owned by an eligible farmer; or (b) Person performing farm management services, contract labor services, serv... |
82.04.759 | Exemptions—Newspapers—Eligible digital content.(Effective until January 1, 2026.) | (1) This chapter does not apply to amounts received by any person for engaging in any of the following activities: (a) Printing a newspaper, publishing a newspaper, or both; or (b) Publishing eligible digital content by a person who reported under the printing and publishing tax classification for the reporting period ... |
82.04.760 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1704 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.04.765 | Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter70A.515RCW. | (1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW. (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808 , and is not subject to an expiration date.
[ 2020 c 20 s 1471 ; 2019 c 344 s 15 .] |
82.04.767 | Exemptions—Qualifying grants—National emergency or state of emergency. | (1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020. (2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that: (a) Is received unde... |
82.04.769 | Application of chapter—Allowances, offset credits, and price ceiling units under chapter70A.65RCW. | (1) This chapter does not apply to amounts received by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW, from the receipt, generation, purchase, sale, transfer, or retirement of allowances, offset credits, or price ceiling units under chapter 70A.65 RCW. (2) ... |
82.04.770 | Deduction of amounts derived from charge collected pursuant to chapter70A.530RCW. | In computing the tax due under this chapter, there may be deducted any amounts derived from the pass-through charge collected by a taxpayer pursuant to chapter 70A.530 RCW.
[ 2020 c 138 s 8 .]
Application of RCW 82.32.805 and 82.32.808 — 2020 c 138: See note following RCW 70A.530.005 . |
82.04.775 | Application of chapter—Amounts received under chapter70A.535RCW. | (1) This chapter does not apply to amounts received from the generation, purchase, sale, transfer, or retirement of credits under chapter 70A.535 RCW. (2) The provisions of RCW 82.32.805 and 82.32.808 do not apply to subsection (1) of this section.
[ 2021 c 317 s 16 .]
Severability — 2021 c 317: See note following RCW ... |
82.04.777 | Application of chapter—Amounts received under chapter70A.555RCW. | (1) This chapter does not apply to the receipts of a battery stewardship organization formed under chapter 70A.555 RCW from charges to participating producers under a battery stewardship program as provided in RCW 70A.555.060 . (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808 and is no... |
82.04.900 | Construction—1961 c 15. | RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.
[ 1961 c 15 s 82.04.900 . Prior: 1951 1st ex.s. c 9 s 15 .] |
82.08.010 | Definitions. | For the purposes of this chapter: (1)(a)(i) "Selling price" includes "sales price." "Sales price" means the total amount of consideration, except separately stated trade-in property of like kind, including cash, credit, property, and services, for which tangible personal property, extended warranties, digital goods, di... |
82.08.011 | Retail car rental—Definition. | For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465 , to a consumer.
[ 1992 c 194 s 2 .]
Effective dates — 1992 c 194: See note following RCW 46.04.466 . |
82.08.015 | Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. | For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married person... |
82.08.020 | Tax imposed—Retail sales—Retail car rental.(Effective until January 1, 2026.) | (1) There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state of: (a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale; (b) Digital goods, digital codes, and digital automated servi... |
82.08.0201 | Rental cars—Estimate of tax revenue. | Before January 1, 1994, and January 1st of each odd-numbered year thereafter: The department of licensing, with the assistance of the department of revenue, must provide the office of financial management and the fiscal committees of the legislature with an updated estimate of the amount of revenue attributable to the ... |
82.08.0202 | Retail sales of linen and uniform supply services. | For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the customer. "Linen and uniform supply services" means the activity of providing customers with a supply of clean linen, towels, uniforms, gowns, protective apparel, clean room apparel, mats,... |
82.08.0203 | Exemptions—Trail grooming services. | The tax levied by RCW 82.08.020 does not apply to sales of trail grooming services to the state of Washington or nonprofit corporations organized under chapter 24.03A RCW. For the purposes of this section, "trail grooming" means the activity of snow compacting, snow redistribution, or snow removal on state-owned or pri... |
82.08.0205 | Exemptions—Waste vegetable oil. | (1) The tax levied by RCW 82.08.020 does not apply to sales of waste vegetable oil that is used by a person in the production of biodiesel for personal use. (2) This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. (3) For the ... |
82.08.0206 | Credits—Working families—Eligible low-income persons—Penalties.(Contingent expiration date.) | (1) A working families' tax credit, funded by sales and use tax imposed, is provided to eligible low-income persons for calendar years beginning on or after January 1, 2022. The credit is refundable and is calculated as provided in this section. (2) For purposes of the credit in this section, the following definitions ... |
82.08.02061 | Exemptions—Working families—Reports to legislature. | (1) The department must assess the implementation of the working families' tax credit in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of representatives and the ways and means commit... |
82.08.0207 | Exemptions—Adapted housing—Disabled veterans—Construction. | (1) An eligible purchaser who has paid the tax levied by RCW 82.08.020 on materials incorporated into, and labor and services rendered in respect to, adapted housing is eligible for an exemption from all or a portion of those taxes in the form of a remittance. The total amount of a remittance that an eligible purchaser... |
82.08.0208 | Exemptions—Digital codes. | (1) The tax imposed by RCW 82.08.020 does not apply to the sale of a digital code for one or more digital products if the sale of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.08.020 . (2)(a) The tax imposed by RCW 82.08.020 does not apply to a business or other organiza... |
82.08.0209 | Exemptions—Qualifying grant. | (1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767 . (2) Nothing in this section may be construed to: (a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1... |
82.08.0251 | Exemptions—Casual and isolated sales. | The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the t... |
82.08.0252 | Exemptions—Sales by persons taxable under chapter82.16RCW. | The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under chapter 82.16 RCW, when the gross proceeds from such sales must be included in the measure of the tax imposed under said chapter.
[ 1980 c 37 s ... |
82.08.02525 | Exemptions—Sale of copied public records by state and local agencies. | The tax levied by RCW 82.08.020 does not apply to the sale of public records by state and local agencies, as the terms are defined in RCW 42.56.010 , that are copied or transferred electronically under a request for the record for which no fee is charged other than a statutorily set fee or a fee to reimburse the agency... |
82.08.0253 | Exemptions—Sale and distribution of newspapers. | (1) The tax levied by RCW 82.08.020 does not apply to: (a) The distribution and newsstand sale of printed newspapers; and (b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper: (i) Shares content with the printed newspaper; and (ii) Is prominently identified ... |
82.08.02535 | Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising. | The tax levied by RCW 82.08.020 does not apply to subscription sales of magazines or periodicals, including magazines and periodicals transferred electronically to the buyer, for the purposes of fund-raising by (1) educational institutions as defined in RCW 82.04.170 , or (2) nonprofit organizations engaged in activiti... |
82.08.02537 | Exemptions—Sales of academic transcripts. | The tax levied by RCW 82.08.020 does not apply to sales of academic transcripts by educational institutions, including academic transcripts transferred electronically.
[ 2009 c 535 s 508 ; 1996 c 272 s 2 .]
Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .
Effective date — 1996 c 272: See note fol... |
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