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82.29A.140 | Rules and regulations. | The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by... |
82.29A.160 | Improvements not defined as contract rent taxable under Title84RCW. | Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175 , improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full true and fair value wi... |
82.32.010 | Application of chapter stated. | The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each s... |
82.32.020 | Definitions. | For the purposes of this chapter: (1) The meaning attributed in chapters 82.01 through 82.27 RCW to the words and phrases "tax year," "taxable year," "person," "company," "gross proceeds of sales," "gross income of the business," "business," "engaging in business," "successor," "gross operating revenue," "gross income,... |
82.32.023 | Definition of product for agreement purposes. | For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible personal property, digital goods, digital codes, digital automated services, other servi... |
82.32.026 | Registration—Seller's agent—Streamlined sales and use tax agreement. | (1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030 . An agent may also be a certified service provider, with authority to perform all the seller's sales and use tax functions, exce... |
82.32.030 | Registration certificates—Threshold levels—Central registration system. | (1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she must, under such rules as the department prescribes, apply for and obtain from the department a registration certificate. Such reg... |
82.32.033 | Registration certificates—Special events—Promoter's duties—Penalties—Definitions. | (1) A promoter of a special event within the state of Washington shall not permit a vendor to make or solicit retail sales of tangible personal property or services at the special event unless the promoter makes a good faith effort to obtain verification that the vendor has obtained a certificate of registration from t... |
82.32.045 | Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements. | (1) Except as otherwise provided in this chapter and subsection (6) of this section, payments of the taxes imposed under chapters 82.04 , 82.08, 82.12, 82.14, 82.16, and 82.27 RCW, along with reports and returns on forms prescribed by the department, are due monthly within 25 days after the end of the month in which th... |
82.32.050 | Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency. | (1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer such additional amount found to be due and shall add thereto interest on the tax only. The department s... |
82.32.052 | Interest and penalties—Waiver for amounts unpaid as of February 1, 2011. | (1) Except as otherwise provided in subsections (4) and (5) of this section, the department must waive all penalties and interest otherwise due under this chapter and that are unpaid as of February 1, 2011, if all of the following circumstances are met: (a) The penalties and interest are imposed with respect to: (i) St... |
82.32.055 | Interest and penalties—Waiver for military personnel. | (1) Subject to the requirements in subsections (2) through (4) of this section, the department shall waive or cancel interest and penalties imposed under this chapter if the interest and penalties are: (a) Imposed during any period of armed conflict; and (b) Imposed on a taxpayer where a majority owner of the taxpayer ... |
82.32.057 | Application of interest to delinquent taxes—Extensions. | Except as otherwise provided in this chapter, interest applies to taxes that are not paid by the original due date even though the department has granted an extension as authorized under this chapter. However, the department may not assess penalties for late payment of any such tax that is paid in full by the extended ... |
82.32.060 | Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund. | (1) If, upon receipt of an application by a taxpayer for a refund or for an audit of the taxpayer's records, or upon an examination of the returns or records of any taxpayer, it is determined by the department that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050 a... |
82.32.062 | Additional offset for excess payment of sales tax. | (1) In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060 , an offset for a tax that has been paid in excess of that properly due may be taken under the following conditions: (a) The tax paid in excess of that properly due was sales or ... |
82.32.065 | Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer. | If a manufacturer makes a refund of sales tax to a consumer upon return of a new motor vehicle under chapter 19.118 RCW, the department shall credit or refund to the manufacturer the amount of the tax refunded, upon receipt of documentation as required by the department.
[ 1987 c 344 s 16 .]
Effective dates — 1987 c 34... |
82.32.070 | Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records. | (1) Every taxpayer liable for any tax collected by the department must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of any tax for which the taxpayer may be liable. Such records must include copies of all of the taxpayer's federal income tax and state tax r... |
82.32.080 | Payment by check—Electronic funds transfer—Rules—Mailing returns or remittances—Time extension—Deposits—Time extension during state of emergency—Records—Payment must accompany return. | (1) When authorized by the department, payment of the tax may be made by uncertified check under such rules as the department prescribes, but, if a check so received is not paid by the bank on which it is drawn, the taxpayer, by whom such check is tendered, will remain liable for payment of the tax and for all legal pe... |
82.32.085 | Electronic funds transfer—Generally. | (1) "Electronic funds transfer" means any transfer of funds, other than a transaction originated or accomplished by conventional check, drafts, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a fin... |
82.32.087 | Direct pay permits. | (1) The director may grant a direct pay permit to a taxpayer who demonstrates, to the satisfaction of the director, that the taxpayer meets the requirements of this section. The direct pay permit allows the taxpayer to accrue and remit directly to the department use tax on the acquisition of tangible personal property ... |
82.32.090 | Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties. | (1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by the due date, there is assessed a penalty of nine percent of the amount of the tax; and if the tax is not received on or before the last day of the month following the due date, there is assessed a total ... |
82.32.100 | Failure to file returns or provide records—Assessment of tax by department—Penalties and interest. | (1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department shall proceed, in such manner as it may deem best, to obtain facts and information on which to base its estimate of the tax; and to this end the department may examine the reco... |
82.32.105 | Waiver or cancellation of penalties or interest—Rules. | (1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to suc... |
82.32.110 | Examination of books or records—Subpoenas—Contempt of court. | The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a retur... |
82.32.117 | Application for court approval of subpoena prior to issuance—No notice required. | (1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located,... |
82.32.120 | Oaths and acknowledgments. | All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he or she may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person with respect to any return or report required by law or the rules and regulation... |
82.32.130 | Notice and orders—Service. | Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in RCW 82.32.135 , served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions in the superior courts of the state. Ho... |
82.32.135 | Notice, assessment, other information—Electronic delivery. | (1) Except as otherwise provided in this subsection, whenever the department is required to send any assessment, notice, or any other information to persons by regular mail, the department must instead provide the assessment, notice, or other information electronically. The department may implement the requirement in t... |
82.32.140 | Taxpayer quitting business—Liability of successor. | (1) Whenever any taxpayer quits business, or sells out, exchanges, or otherwise disposes of more than fifty percent of the fair market value of either its tangible or intangible assets, any tax payable hereunder shall become immediately due and payable, and such taxpayer shall, within ten days thereafter, make a return... |
82.32.145 | Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.(Effective until January 1, 2026.) | (1) Whenever the department has issued a warrant under RCW 82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may pursue collection of the entity's unpaid trust fund taxes... |
82.32.150 | Contest of tax—Prepayment required—Restraining orders and injunctions barred. | All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest. No restraining order or injunction shall be granted or issued by any court or judge to restrain or enjoin the collection of any tax or penalty or an... |
82.32.160 | Correction of tax—Administrative procedure—Conference—Determination by department. | Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date thereof granted by the department petition... |
82.32.170 | Reduction of tax after payment—Petition—Conference—Determination by department. | Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation for refund provided in this chapter, by petition in writing for a correction of the amount paid, and a conference for examination and review of the tax ... |
82.32.180 | Court appeal—Procedure. | Any person, except one who has failed to keep and preserve books, records, and invoices as required in this chapter and chapter 82.24 RCW, having paid any tax as required and feeling aggrieved by the amount of the tax may appeal to the superior court of Thurston county, within the time limitation for a refund provided ... |
82.32.190 | Stay of collection pending suit—Interest. | (1) The department, by its order, may hold in abeyance the collection of tax from any taxpayer or any group of taxpayers when a question bearing on their liability for tax hereunder is pending before the courts. The department may impose such conditions as may be deemed just and equitable and shall require the payment ... |
82.32.200 | Stay of collection—Bond—Interest. | (1) When any assessment or additional assessment has been made, the taxpayer may obtain a stay of collection, under such circumstances and for such periods as the department of revenue may by general regulation provide, of the whole or any part thereof, by filing with the department a bond in an amount, not exceeding t... |
82.32.210 | Tax warrant—Filing—Lien—Effect. | (1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department may issue a warrant in the amount of the unpaid sums, together with interest thereon from the date the warrant is issued until the date of payment. If, however, the department believes t... |
82.32.212 | Tax warrant—Notice of lien. | (1) To secure payment of a tax warrant issued by the department under RCW 82.32.210 , the department may issue a notice of lien against any real property in which the taxpayer against whom the warrant was issued has an ownership interest, if the total amount for which the warrant was issued exceeds twenty-five thousand... |
82.32.215 | Revocation of certificate of registration. | (1) The department may, by order, revoke the certificate of registration of a taxpayer for any of the following reasons: (a) A warrant issued under this chapter is not paid within thirty days after it has been filed with the clerk of the superior court; (b) The taxpayer is delinquent, for three consecutive reporting pe... |
82.32.220 | Execution of warrant—Levy upon property—Satisfaction. | The department of revenue may issue an order of execution, pursuant to a filed warrant, directed to the sheriff of the county in which the warrant has been filed, commanding the sheriff to levy upon and sell the real and/or personal property of the taxpayer found within the sheriff's county, or so much thereof as may b... |
82.32.230 | Agent of the department of revenue may execute. | In the discretion of the department of revenue, an order of execution of like terms, force, and effect may be issued and directed to any agent of the department authorized to collect taxes, and in the execution thereof such agent shall have all the powers conferred by law upon sheriffs, but shall not be entitled to any... |
82.32.235 | Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default. | (1) In addition to the remedies provided in this chapter the department is authorized to issue to any person, including the department, a notice and order to withhold and deliver property of any kind whatsoever when there is reason to believe that there is in the possession of such person, property which is or will bec... |
82.32.237 | Notice and order to withhold and deliver—Continuing lien—Effective date. | Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, or belonging to the taxpayer. The department shall include in the caption of the notice and order to withhold and deliver "continuing lien." The effective date of a notice... |
82.32.240 | Tax constitutes debt to the state—Priority of lien. | Any tax due and unpaid and all increases and penalties thereon, shall constitute a debt to the state and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies. In all cases of probate, insolvency, assignment fo... |
82.32.245 | Search for and seizure of property—Warrant—Procedure. | (1) When there is probable cause to believe that there is property within this state, not otherwise exempt from process or execution, in the possession or control of any taxpayer against whom a tax warrant has been filed which remains unsatisfied, any judge of the superior court or district court in the county in which... |
82.32.260 | Payment condition to dissolution or withdrawal of corporation. | In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor shall the secretary of state file in his or her office any certificate of dissolution, and in the case of any corporation organized under the laws of another jurisdiction and admitted... |
82.32.265 | Use of collection agencies to collect taxes outside the state. | (1) The department may retain, by written contract, collection agencies licensed under chapter 19.16 RCW or licensed under the laws of another state or the District of Columbia for the purpose of collecting from sources outside the state of Washington taxes including interest and penalties thereon imposed under this ti... |
82.32.270 | Accounting period prescribed. | The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his or her business, keeps books reflecting the same on a basis other than the calendar year, he or she may, with consent of the department of revenue, make his or her returns, and pa... |
82.32.280 | Tax declared additional. | Taxes imposed hereunder shall be in addition to any and all other licenses, taxes, and excises levied or imposed by the state or any municipal subdivision thereof.
[ 1961 c 15 s 82.32.280 . Prior: 1935 c 180 s 206 ; RRS s 8370-206.] |
82.32.290 | Unlawful acts—Penalties. | (1)(a) It is unlawful: (i) For any person to engage in business without having obtained a certificate of registration as provided in this chapter; (ii) For the president, vice president, secretary, treasurer, or other officer of any company to cause or permit the company to engage in business without having obtained a ... |
82.32.291 | Reseller permit—Unlawful use—Penalty—Rules. | (1) Except as otherwise provided in this section, if any buyer improperly uses a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase items or services at retail without payment of sales tax that was legally due on the purchase, the department must assess against th... |
82.32.300 | Department of revenue to administer—Chapters enforced by liquor and cannabis board. | (1) The department must administer this chapter and such other provisions of the Revised Code of Washington as specifically provided by law. To that end, the department may prescribe forms and rules of procedure for the determination of the taxable status of any person, for the making of returns and for the ascertainme... |
82.32.310 | Immunity of officers, agents, etc., of the department of revenue acting in good faith. | When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by him or her or for the recovery of any money exacted by or paid to him or her and by him or her paid over to the department, in the performance of his or her official duty, and the court... |
82.32.320 | Revenue to state treasurer—Allocation for return or payment for less than the full amount due. | The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and penalties due, the department may allocate p... |
82.32.330 | Disclosure of return or tax information. | (1) For purposes of this section: (a) "Disclose" means to make known to any person in any manner whatever a return or tax information; (b) "Return" means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state which is filed with the department of revenue ... |
82.32.340 | Chargeoff of uncollectible taxes—Destruction of files and records. | (1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. Any item transferred shall continue to be a debt due the state from the taxpayer and may at any time within twelve years from the filing ... |
82.32.350 | Closing agreements authorized. | The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.
[ 2017 c 323 s 107 ... |
82.32.360 | Conclusive effect of agreements. | Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and conclusive as to tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or of misrepresentation of a material fact: (1) Th... |
82.32.380 | Revenues to be deposited in general fund. | The state treasurer, upon receipt of any payments of tax, penalty, interest, or fees collected hereunder shall deposit them to the credit of the state general fund or such other fund as may be provided by law.
[ 1961 c 15 s 82.32.380 . Prior: 1945 c 249 s 10 ; 1943 c 156 s 12A, 1941 c 178 s 19(a); 1939 c 225 s 31 ; 193... |
82.32.385 | General fund transfers to and from multimodal transportation account, connecting Washington account. | (1)(a) Beginning September 2023 and ending June 2025, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 $13,987,000. (b) For fiscal year 2026, the state treasurer must transfer from ... |
82.32.394 | Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account. | The department of revenue shall deposit into the advanced environmental mitigation revolving account, created in RCW 47.12.340 , all moneys received from the imposition on consumers of the taxes under chapters 82.08 and 82.12 RCW on the sales or use of leaded racing fuel which is exempted from the motor vehicle fuel ta... |
82.32.410 | Written determinations as precedents. | (1) The director may designate certain written determinations as precedents. (a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be limited to, whether the determination cl... |
82.32.430 | Liability for tax rate calculation errors—Geographic information system. | (1) A person who collects and remits sales or use tax to the department and who calculates the tax using geographic information system technology developed and provided by the department shall be held harmless and is not liable for the difference in amount due nor subject to penalties or interest in regards to rate cal... |
82.32.440 | Project on sales and use tax exemption requirements. | (1) The department is authorized to enter into agreements with sellers who meet the criteria in this section for a project on sales and use tax exemption requirements. This project will allow the use of electronic data collection in lieu of paper certificates otherwise required by law, including the use of electronic s... |
82.32.450 | Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals. | (1) The total combined credits and deferrals that may be taken under RCW 82.04.447 , 82.12.024 , and 82.16.0495 shall not exceed two million five hundred thousand dollars in any fiscal year. Each person is limited to no more than a total of one million five hundred thousand dollars in tax deferred and credit allowed in... |
82.32.470 | Transfer of sales and use tax on toll projects. | (1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a transportation project to be constructed under chapter 36.120 RCW, must be transferred to the transportation project to defray costs or pay debt service on that transport... |
82.32.480 | Washington forest products commission—Disclosure of taxpayer information. | The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330 (3)(e) for the disclosure of taxpayer information by the department. Disclosure of return or tax information may be made only to employees of the commissio... |
82.32.490 | Electronic database for use by mobile telecommunications service provider. | (1)(a) The department may provide an electronic database as described in this section to a mobile telecommunications service provider, or if the department does not provide an electronic database to mobile telecommunications service providers, then the designated database provider may provide an electronic database to ... |
82.32.495 | Liability of mobile telecommunications service provider if no database provided. | (1) If neither the department nor the designated database provider provides an electronic database under RCW 82.32.490 , a mobile telecommunications service provider shall be held harmless from any tax, charge, or fee liability in any taxing jurisdiction in this state that otherwise would be due solely as a result of a... |
82.32.500 | Determination of taxing jurisdiction for telecommunications services. | A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may: (1) Determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the de... |
82.32.505 | Telecommunications services—Place of primary use. | (1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065 . Subject to RCW 82.32.500 , and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall: (... |
82.32.510 | Scope of mobile telecommunications act—Identification of taxable and nontaxable charges. | (1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use. (2) If a taxing jurisdiction does not otherwise subj... |
82.32.515 | Applicability of telephone and telecommunications definitions. | The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873 .
[ 2002 c 67 s 17 .]
Finding — Effective date — 2002 c 67: See notes following RCW 82.04.530 . |
82.32.520 | Sourcing of calls. | (1) Except for the defined telecommunications services listed in subsection (3) of this section, the sale of telecommunications service as defined in RCW 82.04.065 sold on a call-by-call basis is sourced to (a) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (b) each l... |
82.32.525 | Purchaser's cause of action for over-collected sales or use tax. | (1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request. (2) I... |
82.32.530 | Seller nexus. | The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.
[ 2004 c 153 s 404 ; 2003 c 168 s 213 .]
Retroactive effective date — Effectiv... |
82.32.531 | Nexus—Trade convention attendance or participation. | (1) For purposes of the taxes imposed or authorized under chapters 82.04 , 82.08, 82.12, and 82.14 RCW, the department may not make a determination of nexus based solely on the attendance or participation of one or more representatives of a person at a single trade convention per year in Washington state in determining... |
82.32.532 | Digital products—Nexus. | (1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215 , including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes resi... |
82.32.533 | Digital products—Amnesty. | (1) Except as provided in subsection (2) of this section, no person may be held liable for the failure to collect or pay state and local sales and use taxes accrued before July 26, 2009, on the sale or use of digital goods or of services defined as a retail sale in RCW 82.04.050 (2)(a) and rendered in respect to digita... |
82.32.534 | Annual report requirement for tax preferences. | (1)(a)(i) Beginning in calendar year 2018, every person claiming a tax preference that requires an annual tax performance report under this section must file a complete annual report with the department. The report is due by May 31st of the year following any calendar year in which a person becomes eligible to claim th... |
82.32.537 | Silicon smelters—Annual survey or report.(Contingent expiration date.) | (1)(a) A silicon smelter operated by a person required to submit an annual survey or report under RCW 82.16.315 , 82.04.545 , or 82.12.022 must repay an amount equal to the entire economic benefit accruing to the person for the previous two calendar years due to the tax preferences under RCW 82.16.315 , 82.04.545 , or ... |
82.32.550 | "Commercial airplane," "component," and "superefficient airplane"—Definitions. | (1) "Commercial airplane" has its ordinary meaning, which is an airplane certified by the federal aviation administration for transporting persons or property, and any military derivative of such an airplane. (2) "Component" means a part or system certified by the federal aviation administration for installation or ass... |
82.32.555 | Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges. | If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065 , to taxation, but these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable ancillary ser... |
82.32.558 | Tax deferral—Eligible projects—Application.(Expires January 1, 2030.) | (1) Until October 1, 2019, a qualifying business may apply for a deferral of taxes on an eligible project. Application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the project, estimated or actual costs of the projec... |
82.32.559 | Tax deferral—Eligible projects—Deposit of funds. | (1) The state treasurer must deposit the repayment of deferred state sales and use taxes due under RCW 82.32.558 into the general fund. (2)(a) Subject to the requirements provided in (b) of this subsection (2), the state treasurer must deposit deferred local sales and use taxes due under RCW 82.32.558 into the local sa... |
82.32.580 | Sales and use tax deferral—Historic automobile museum. | (1) The governing board of a nonprofit organization, corporation, or association may apply for deferral of taxes on an eligible project. Application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the project, estimated... |
82.32.590 | Annual tax performance reports—Failure to file. | (1) If the department finds that the failure of a taxpayer to file an annual tax performance report under RCW 82.32.534 by the due date was the result of circumstances beyond the control of the taxpayer, the department must extend the time for filing the tax performance report. The extension is for a period of thirty d... |
82.32.600 | Annual tax performance reports—Electronic filing. | (1) Persons required to file annual tax performance reports under RCW 82.32.534 must electronically file with the department all reports, returns, and any other forms or information the department requires in an electronic format as provided or approved by the department. As used in this section, "returns" has the same... |
82.32.605 | Annual tax performance report—Hog fuel.(Expires June 30, 2034.) | (1) Every taxpayer claiming an exemption under RCW 82.08.956 or 82.12.956 must file with the department a complete annual tax performance report under RCW 82.32.534 , except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington. (2) This section exp... |
82.32.607 | Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity. | Every taxpayer claiming an exemption under RCW 82.08.962 or 82.12.962 must file with the department a complete annual tax performance report under RCW 82.32.534 , except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington developed with machinery,... |
82.32.655 | Tax avoidance. | (1) It is the legislature's intent to require all taxpayers to pay their fair share of taxes. To accomplish this purpose, it is the legislature's intent to stop transactions or arrangements that are designed to unfairly avoid taxes. (2) The department must disregard, for tax purposes, the tax avoidance transactions or ... |
82.32.660 | Tax avoidance—Statutory application. | (1)(a) The department may not use RCW 82.32.655 to disregard any transaction or arrangement initiated before May 1, 2010, if, in respect to such transaction or arrangement, the taxpayer had reported its tax liability in conformance with either specific written instructions provided by the department to the taxpayer, a ... |
82.32.670 | Tax evasion by electronic means—Seizure and forfeiture. | (1)(a) Automated sales suppression devices, phantom-ware, electronic cash registers or point of sale systems used with automated sales suppression devices or phantom-ware, and any property constituting proceeds traceable to any violation of RCW 82.32.290 (4) are considered contraband and are subject to seizure and forf... |
82.32.680 | Tax evasion by electronic means—Search and seizure. | When the department has good reason to believe that any property subject to seizure and forfeiture under RCW 82.32.670 is being used or maintained in this state in violation of RCW 82.32.290 (4)(a), the department may make affidavit of facts describing the place or thing to be searched before any judge of any superior ... |
82.32.700 | Administration of the sales and use tax for hospital benefit zones. | (1) As a condition to imposing a sales and use tax under RCW 82.14.465 , a city, town, or county must apply to the department at least seventy-five days before the effective date of any such tax. The application shall be in a form and manner prescribed by the department and shall include but is not limited to informati... |
82.32.710 | Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports. | (1) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of eligibility for any tax credit, exemption, or other tax incentive, arising as the result of the employment of covered employees, provided in RCW * 82.04.4333 , 82.04.44525 , 82.04.44... |
82.32.715 | Monetary allowances—Streamlined sales and use tax agreement. | (1) The department must adopt by rule monetary allowances for certified service providers selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by the governing board of the agreement to determine the amount of the allowances and the con... |
82.32.720 | Vendor compensation—Streamlined sales and use tax agreement. | (1) The department may adopt by rule vendor compensation for sellers collecting and remitting sales and use taxes. The vendor compensation may include a base rate or a percentage of tax revenue collected by the seller, and may vary by type of seller. The department may be guided by the findings of the cost of collectio... |
82.32.725 | Amnesty—Streamlined sales and use tax agreement. | (1) No assessment for taxes imposed or authorized under chapters 82.08 , 82.12, and 82.14 RCW, or related penalties or interest, may be made by the department against a seller who: (a) Within twelve months of the effective date of this state becoming a member state of the agreement, registers under RCW 82.32.030 (3) to... |
82.32.730 | Sourcing—Streamlined sales and use tax agreement. | (1) Except as provided in subsections (5) through (8) of this section, for purposes of collecting or paying sales or use taxes to the appropriate jurisdictions, all sales at retail shall be sourced in accordance with this subsection and subsections (2) through (4) of this section. (a) When tangible personal property, a... |
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