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82.24.230 | Administration. | 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, except the following sections: RCW 82.32.050 , 82.32.060 , 82.32.070 , 82.32.100 , and 82.32.270 , except as noted otherwise in RCW 82.24.280 .
[ 2006 c 14 s 7 ;... |
82.24.250 | Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect. | (1) No person other than: (a) A licensed wholesaler in the wholesaler's own vehicle; or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state cigarettes not having the stamps affixed to the packages or containers. (2) Whe... |
82.24.260 | Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability. | (1) Other than: (a) A wholesaler required to be licensed under this chapter; (b) A federal instrumentality with respect to sales to authorized military personnel; or (c) An Indian tribal organization with respect to sales to enrolled members of the tribe, a person who is in lawful possession of unstamped cigarettes and... |
82.24.280 | Liability from tax increase—Interest and penalties on unpaid tax—Administration. | (1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the department, on or before the last day of the month in which the increase becomes effective. (2) If not paid by the due date, interest shall apply to any unpaid tax. Intere... |
82.24.290 | Exceptions—Federal instrumentalities and purchasers from federal instrumentalities. | The taxes imposed by this chapter do not apply to the sale of cigarettes to: (1) United States army, navy, air force, marine corps, or coast guard exchanges and commissaries and navy or coast guard ships' stores; (2) The United States veterans' administration; or (3) Any authorized purchaser from the federal instrument... |
82.24.295 | Exceptions—Sales by Indian retailer under cigarette tax contract. | (1) The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 . (2) Effective July 1, 2002, wholesalers and retailers subject to the provisions o... |
82.24.300 | Exceptions—Puyallup Tribe of Indians. | The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax agreement under RCW 43.06.465 .
[ 2005 c 11 s 5 .]
Findings — Intent — Explanatory statement — Effective date — 2005 c 11... |
82.24.302 | Exceptions—Sales by tribal retailers—Yakama Nation. | The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by a tribal retailer during the effective period of a cigarette tax agreement under RCW 43.06.466 .
[ 2008 c 228 s 2 .]
Authorization for agreement — Effective date — 2008 c 228: See notes f... |
82.24.500 | Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty. | No person may engage in or conduct the business of purchasing, selling, consigning, or distributing cigarettes in this state without a license under this chapter, or providing consumers with access to a commercial cigarette-making machine without a license under this chapter. A violation of this section is a class C fe... |
82.24.510 | Wholesaler's and retailer's licenses—Application and issuance—Criminal background check. | (1) The licenses issuable under this chapter are as follows: (a) A wholesaler's license. (b) A retailer's license. (2) Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board must adopt rules regarding the regulation of the licenses. The board may refrain from ... |
82.24.520 | Wholesaler's license—Fee—Display of license—Bond. | A fee of six hundred fifty dollars must accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars is require... |
82.24.530 | Retailer's license—Vending machines—Cigarette-making machines. | (1) A fee of one hundred seventy-five dollars must accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. A fee of thirty additional dollars for each vending machine must accompany each application or renewa... |
82.24.540 | Licensee to operate within scope of license—Penalty. | Any person licensed only as a wholesaler, or as a retail dealer, shall not operate in any other capacity unless the additional appropriate license or licenses are first secured. A violation of this section is a misdemeanor.
[ 1986 c 321 s 8 .]
Policy — Intent — Savings — Effective date — 1986 c 321: See notes following... |
82.24.550 | Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal. | (1) The board must enforce the provisions of this chapter. The board may adopt, amend, and repeal rules necessary to enforce the provisions of this chapter. (2) The department may adopt, amend, and repeal rules necessary to administer the provisions of this chapter. The board may revoke or suspend the license or permit... |
82.24.551 | Enforcement—Appointment of officers of liquor and cannabis board. | The department must appoint, as duly authorized agents, enforcement officers of the liquor and cannabis board to enforce provisions of this chapter. These officers are not considered employees of the department.
[ 2020 c 139 s 30 ; 1997 c 420 s 10 .] |
82.24.552 | Enforcement—Administration—Inspection of books and records. | (1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting cigarettes for sale to any person or entity in the state, and books, ... |
82.24.560 | Fees and penalties credited to general fund. | Except as specified in RCW 70.155.120 , all fees and penalties received or collected by the department of revenue pursuant to this chapter shall be paid to the state treasurer, to be credited to the general fund.
[ 1993 c 507 s 18 ; 1986 c 321 s 10 .]
Finding — 1993 c 507: See RCW 70.155.005 .
Policy — Intent — Savings... |
82.24.570 | Counterfeit cigarette offenses—Penalties. | (1) It is unlawful for any person to knowingly manufacture, sell, or possess counterfeit cigarettes. A cigarette is "counterfeit" if: (a) The cigarette or its packaging bears any reproduction or copy of a trademark, service mark, trade name, label, term, design, or work adopted or used by a manufacturer to identify its... |
82.24.900 | Construction—1961 c 15. | The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.
[ 1961 c 15 s 82.24.900 . Prior: 1935 c 180 s 94 ; RRS s 8370-94.] |
82.25.005 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Accessible container" means a container that is intended to be opened. The term does not mean a closed cartridge or closed container that is not intended to be opened such as a disposable e-cigarette. (2) "... |
82.25.010 | Tax imposed—Time of collection—Deposits. | (1)(a) There is levied and collected a tax upon the sale, use, consumption, handling, possession, or distribution of all vapor products in this state as follows: (i) All vapor products other than those taxed under (a)(ii) of this subsection are taxed at a rate equal to twenty-seven cents per milliliter of solution, reg... |
82.25.015 | Foundational public health services account. | The foundational public health services account is created in the state treasury. Half of all of the moneys collected from the tax imposed on vapor products under RCW 66.44.010 must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account are to be used to fund f... |
82.25.020 | Intent—Purpose. | It is the intent and purpose of this chapter to levy a tax on all vapor products sold, used, consumed, handled, possessed, or distributed within this state. It is the further intent and purpose of this chapter to impose the tax only once on all vapor products in this state. Nothing in this chapter may be construed to e... |
82.25.025 | Federal law preemption. | The tax imposed by RCW 82.25.010 does not apply with respect to any vapor products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 2019 c 445 s 105 .]
Automatic expiration date and tax preference performance statement exemption — 2019 c 445: See note f... |
82.25.030 | Recordkeeping requirements. | (1) Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of vapor products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all... |
82.25.035 | Itemized invoice requirement when sold to person other than ultimate consumer. | Every person required to be licensed under chapter 70.345 RCW who sells vapor products to persons other than the ultimate consumer must render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person must preserve legible copi... |
82.25.040 | Itemized invoice requirement—Retailers. | (1) Every retailer must procure itemized invoices of all vapor products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts. (2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place... |
82.25.050 | Chapter82.32RCW application. | All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 2019 c 445 s 110 .]
Automatic expiration date and tax preference performance statement exemption — 2019 c 445: S... |
82.25.055 | Enforcement officers. | The department must authorize, as duly authorized agents, enforcement officers of the board to enforce provisions of this chapter. These officers are not employees of the department.
[ 2019 c 445 s 111 .]
Automatic expiration date and tax preference performance statement exemption — 2019 c 445: See note following RCW 8... |
82.25.060 | Invoice requirements—Rules—Liability. | (1) The department may by rule establish the invoice detail required under RCW 82.25.030 for a distributor and for those invoices required to be provided to retailers under RCW 82.25.040 . (2) If a retailer fails to keep invoices as required under RCW 82.25.040 , the retailer is liable for the tax owed on any uninvoice... |
82.25.065 | Transporting vapor products for sale—Notice. | (1) No person may transport or cause to be transported in this state vapor products for sale other than: (a) A licensed distributor under chapter 70.345 RCW, or a manufacturer's representative authorized to sell or distribute vapor products in this state under chapter 70.345 RCW; (b) a licensed retailer under chapter 7... |
82.25.070 | Recordkeeping by the board. | The board must compile and maintain a current record of the names of all distributors, retailers, and delivery sales licenses under chapter 70.345 RCW and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information ... |
82.25.075 | Distributors and retailers—Invoices—Transportation—Additional licenses. | (1) No person engaged in or conducting business as a distributor or retailer in this state may: (a) Make, use, or present or exhibit to the department or the board any invoice for any of the vapor products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced;... |
82.25.080 | Distributor and retailer license requirements. | (1) A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person t... |
82.25.085 | Manufacturer's representatives. | A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's vapor products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not a... |
82.25.090 | License and notice requirement violations—Seizure and forfeiture. | (1) Any vapor products in the possession of a person selling vapor products in this state acting as a distributor or retailer and who is not licensed as required under chapter 70.345 RCW, or a person who is selling vapor products in violation of RCW 82.24.550 (6), may be seized without a warrant by any agent of the dep... |
82.25.095 | Seizure and forfeiture procedures. | (1) In all cases of seizure of any vapor products made subject to forfeiture under this chapter, the department or board must proceed as provided in RCW 82.24.135 . (2) When vapor products are forfeited under this chapter, the department or board may: (a) Retain the property for official use or upon application by any ... |
82.25.100 | Violations of chapter—Affidavit—Search warrants. | When the department or the board has good reason to believe that any of the vapor products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any c... |
82.25.105 | Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization. | (1)(a) Where vapor products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling vapor products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed... |
82.25.110 | Preexisting inventories. | (1) Preexisting inventories of vapor products are subject to the tax imposed in RCW 82.25.010 . All retailers and other distributors must report the tax due under RCW 82.25.010 on preexisting inventories of vapor products on a form, as prescribed by the department, on or before October 31, 2019, and the tax due on such... |
82.25.900 | Conflict with federal requirements—2019 c 445. | If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state, the conflicting part of this act is inoperative solely to the extent of the conflict and with respect to the agencies directly affected, and this finding does not... |
82.25.901 | Effective date—2019 c 445. | This act takes effect October 1, 2019.
[ 2019 c 445 s 409 .] |
82.26.010 | Definitions.(Effective until January 1, 2026.) | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Actual price" means the total amount of consideration for which tobacco products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete ... |
82.26.020 | Tax imposed—Deposited into the general fund. | (1) There is levied and collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate: (a) For cigars except little cigars, ninety-five percent of the taxable sales price of cigars, not to exceed sixty-five cents per cigar; (b) For all tobacco products except those... |
82.26.027 | 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 1715 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.26.030 | Legislative intent—Purpose. | It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in RCW 82.26.010 . It is the further intent and purpose of this chapter to impose the tax once, and only once, on all ... |
82.26.040 | When tax not applicable under laws of United States. | The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 1961 c 15 s 82.26.040 . Prior: 1959 ex.s. c 5 s 14 .] |
82.26.060 | Books and records to be preserved—Entry and inspection by department or board. | (1) Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of a... |
82.26.070 | Preservation of invoices of sales to other than ultimate consumer. | Every person required to be licensed under this chapter who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person shall preserve legible copies... |
82.26.080 | Retailer invoices—Requirements—Inspection. | (1) Every retailer must procure itemized invoices of all tobacco products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts. (2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or pla... |
82.26.090 | Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection. | Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the department of revenue for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered... |
82.26.100 | Reports and returns. | Every taxpayer shall report and make returns as provided in RCW 82.32.045 .
[ 2005 c 180 s 8 ; 1983 c 3 s 218 ; 1961 c 15 s 82.26.100 . Prior: 1959 ex.s. c 5 s 20 .]
Effective date — 2005 c 180: See note following RCW 82.26.105 . |
82.26.105 | Inspection of books, documents, or records of carriers. | (1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting tobacco products for sale to any person or entity in the state, and b... |
82.26.110 | When credit may be obtained for tax paid. | (1)(a) Where tobacco products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling tobacco products, to be sold by that person, or are returned to the manufacturer by the distributor or destr... |
82.26.120 | Administration. | 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.
[ 1963 ex.s. c 28 s 5 .]
Effective date — 1963 ex.s. c 28: See note following RCW 82.04.030 . |
82.26.121 | Enforcement—Appointment of officers of liquor and cannabis board. | The department must appoint, as duly authorized agents, enforcement officers of the liquor and cannabis board to enforce provisions of this chapter. These officers are not considered employees of the department.
[ 2020 c 139 s 32 ; 1997 c 420 s 11 .] |
82.26.130 | Invoices—Nonpayment—Penalties and interest. | (1) The department must by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010 (8)(d) and for those invoices required to be provided to retailers under RCW 82.26.070 . (2) If a retailer fails to keep invoices as required under chapter 82.32 RCW, the retailer is liable fo... |
82.26.140 | Transport of tobacco products—Requirements—Vehicle inspection. | (1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in this state under RCW 82.26.210 , or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance o... |
82.26.150 | Distributor's license, retailer's license—Application—Approval—Display. | (1) The licenses issuable by the board under this chapter are as follows: (a) A distributor's license; and (b) A retailer's license. (2) Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board may adopt rules regarding the regulation of the licenses. The board ... |
82.26.160 | Distributor's license—Application fees. | (1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dolla... |
82.26.170 | Retailer's license—Application fee. | (1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. (2) The fee imposed under subsection (1) of this section does not apply to any person applying for a... |
82.26.180 | Board website listing distributors and retailers. | The board shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information is not subject to the ... |
82.26.190 | Distributors and retailers—Valid license required—Violations—Penalties. | (1)(a) No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license issued under this chapter. Any person who sells tobacco products to persons other than ultimate consumers or who meets the definition of distributor under RCW 82.26.010 (8)(d) ... |
82.26.200 | Sales from distributors to retailers—Requirements. | (1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco products acquired from the un... |
82.26.210 | Manufacturer's representatives—Requirements. | A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not... |
82.26.220 | Enforcement, administration of chapter—License suspension, revocation. | (1) The board must enforce this chapter. The board may adopt, amend, and repeal rules necessary to enforce this chapter. (2) The department may adopt, amend, and repeal rules necessary to administer this chapter. The board may revoke or suspend the distributor's or retailer's license of any distributor or retailer of t... |
82.26.230 | Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property. | (1) Any tobacco products in the possession of a person selling tobacco products in this state acting as a distributor or retailer and who is not licensed as required under RCW 82.26.190 , or a person who is selling tobacco products in violation of RCW 82.26.220 (6), may be seized without a warrant by any agent of the d... |
82.26.240 | Seizure and forfeiture of property—Department and board requirements. | (1) In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135 . (2) When tobacco products are forfeited under this chapter, the department or board may: (a) Retain the property for official use or upon application by... |
82.26.250 | Enforcement—Search warrants. | When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any... |
82.26.260 | Tobacco product code—Tax payment and exemption verification. | (1)(a) Within one year following the date on which the requirement for a tobacco product code is effective, payment of, or exemption from, the tax imposed in RCW 82.26.020 must be verifiable on each single-unit consumer-sized can or package of moist snuff, as provided in (b) of this subsection. (b) Within thirty days f... |
82.27.010 | Definitions. | As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise. (1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating wi... |
82.27.020 | Excise tax imposed—Deduction—Measure of tax—Rates—Additional tax imposed. | (1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter. The tax is levied upon and shall be collected from the owner of the enhanced food fish whose possession constitutes the taxable event. ... |
82.27.025 | 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 1716 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.27.030 | Exemptions. | The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfish which are raised from eggs, fry, or l... |
82.27.040 | Credit for taxes paid to another taxing authority. | A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must have documentation showing a tax was pai... |
82.27.050 | Application of excise taxes' administrative provisions and definitions. | All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect with respect to taxes imposed under this ch... |
82.27.070 | Deposit of taxes. | All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following: (1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170 (3). (2) The excise tax on ocean waters, Columbia ri... |
82.27.900 | Effective date—Implementation—1980 c 98. | This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.
[ 1980 c 98 s 11 .] |
82.29A.010 | Legislative findings and recognition. | (1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits ... |
82.29A.020 | Definitions. | The definitions in this section apply throughout this chapter unless the context requires otherwise. (1)(a) "Leasehold interest" means an interest in publicly owned, or specified privately owned, real or personal property which exists by virtue of any lease, permit, license, or any other agreement, written or verbal, b... |
82.29A.025 | 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 1717 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.29A.030 | Tax imposed—Credit—Additional tax imposed. | (1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax... |
82.29A.040 | Counties and cities authorized to impose tax—Maximum rate—Credit—Collection. | (1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial limits of such county or city. The tax ... |
82.29A.050 | Payment—Due dates—Collection and remittance—Liability—Reporting. | (1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to the lessor for use of the property from which the leasehold int... |
82.29A.055 | Payment in lieu of leasehold excise tax—Property owned by Indian tribe. | (1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if: (a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010 ; (b) There is no taxable leasehol... |
82.29A.060 | Administration—Appraisal appeal—Audits. | (1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter. (2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the county boar... |
82.29A.070 | Disposition of revenue. | All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited in the general fund.
[1975-'76 2nd ex.s. c 61 s 7.] |
82.29A.080 | Counties and cities to contract with state for administration and collection—Local leasehold excise tax account. | The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to exceed two percent of the taxes collecte... |
82.29A.090 | Distributions to counties and cities. | (1) Monthly the state treasurer must make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city. (2) Monthly the state treasurer must disburse earnings from the local leasehold excise tax account to the counties or cities proport... |
82.29A.100 | Distributions by county treasurers. | Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within such county: PROVIDED, That no distribution... |
82.29A.110 | Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance. | It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon an individual taxable event simultaneousl... |
82.29A.120 | Allowable credits. | (1)(a) After computation of the taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040 , the following credits are allowed in determining the tax payable: (i) For lessees and sublessees who would qualify for a property tax exemption under RCW 84.36.381 if the property were privately owned, the tax otherwise due after ... |
82.29A.130 | Exemptions—Certain property.(Effective until January 1, 2034.) | The following leasehold interests are exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040 : (1) All leasehold interests constituting a part of the operating properties of any public utility that is assessed and taxed as a public utility pursuant to chapter 84.12 RCW. (2) All leasehold interests in facil... |
82.29A.132 | Exemptions—Operation of state route No. 16. | All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter.
[ 1998 c 179 s 6 .]
Finding — 1998 c 179: See note following RCW 35.21.718 . |
82.29A.134 | Exemptions—Sales/leasebacks by regional transit authorities. | All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter.
[ 2000 2nd sp.s. c 4 s 25 .]
Findings — Construction — 2000 2nd sp.s. c 4 ss 18-30: See notes following RCW 81.112.300 . |
82.29A.135 | Exemptions—Property used for the operation of an anaerobic digester. | (1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900 . (2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon which this property is located, an... |
82.29A.136 | Exemptions—Certain residential and recreational lots. | All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.
[ 2001 c 26 s 1 .]
Effective date — 2001 c 26 s 1: "Section 1 of this act takes effect January 1, 2002." [ 2001 c ... |
82.29A.137 | Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.(Expires July 1, 2040.) | (1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550 , are exempt from tax under this chapter. A person claiming the credit under RCW 82.04.4463 is not eli... |
82.29A.138 | Exemptions—Certain amateur radio repeaters. | (1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, are exempt from tax under this chapter. (... |
82.29A.139 | Exemptions—Leasehold interests in public lands used for affordable housing. | (1) All leasehold interests in public lands are exempt from tax under this chapter, for the duration of the lease, when used for the placement of affordable housing under the following conditions: (a) A lessee must commit to renting or selling 100 percent of the units as permanently affordable for low-income and modera... |
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