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82.48.035 | 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 1719 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.48.060 | Is in addition to other taxes. | Except as provided in RCW 82.48.110 , the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
[ 1961 c 15 s 82.48.060 . Prior: 1949 c 49 s 6 ; Rem. Supp. 1949 s 11219-38.] |
82.48.070 | Tax receipt. | The secretary shall give a receipt to each person paying the excise tax.
[ 1987 c 220 s 7 ; 1967 ex.s. c 9 s 4 ; 1961 c 15 s 82.48.070 . Prior: 1949 c 49 s 7 ; Rem. Supp. 1949 s 11219-39.]
Severability — 1987 c 220: See note following RCW 47.68.230 . |
82.48.080 | Payment and distribution of taxes. | The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapt... |
82.48.090 | Refund of excessive tax payment and interest. | In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060 . The department of transpo... |
82.48.100 | Exempt aircraft.(Effective until July 1, 2031.) | This chapter does not apply to: (1) Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, which are not engaged in carrying person... |
82.48.110 | Aircraft not to be subject to ad valorem tax—Exceptions. | The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such assessment heretofore made except under a... |
82.48A.010 | Luxury aircraft tax.(Effective April 1, 2026.) | (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected an additional 10 percent luxury aircraft tax on the sale of a noncommercial aircraft if: (i) The selling price of the noncommercial aircraft plus trade-in property of like kind for purchased aircraft exceeds ... |
82.48A.020 | Use tax if value of aircraft exceeds $500,000—Exception.(Effective April 1, 2026.) | (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any noncommercial aircraft if the value of the aircraft exceeds $500,000. (b) The tax is levied and must be col... |
82.48A.030 | Deposit for revenue collected.(Effective April 1, 2026.) | If chapter 406, Laws of 2025 is enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the sustainable aviation fuel account. If chapter 406, Laws of 2025 is not enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the aeronautics account created in RC... |
82.48A.040 | Administration.(Effective April 1, 2026.) | Chapter 82.32 RCW applies to the administration of the luxury tax authorized in this chapter.
[ 2025 c 417 s 210 .]
Effective date — 2025 c 417 ss 207-211: See note following RCW 82.48A.010 .
Findings — Intent — 2025 c 417: See note following RCW 82.38.030 . |
82.49.010 | Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties. | (1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020 . The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subs... |
82.49.020 | Exemptions. | The following are exempt from the tax imposed under this chapter: (1) Vessels exempt from the registration requirements of chapter 88.02 RCW; (2) Vessels used exclusively for commercial fishing purposes; (3) Vessels under sixteen feet in overall length; (4) Vessels owned and operated by the United States, a state of th... |
82.49.030 | Payment of tax—Deposit in general fund and derelict vessel removal account. | (1) The excise tax imposed under this chapter is due and payable to the department of licensing, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel u... |
82.49.040 | Depreciation schedule for use in determining fair market value. | The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the current fair market value of vessels. The fair... |
82.49.050 | Appraisal of vessel by department of revenue. | (1) If a vessel has been acquired by lease or gift, or the most recent purchase price of a vessel is not known to the owner, the department of revenue shall appraise the vessel before registration. (2) If after registration the department of revenue determines that the purchase price stated by the owner is not a reason... |
82.49.060 | Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal. | (1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160 , or for reduction of the tax due as provided under RCW 82.32.170 . (2) Any vessel owner having received a notice of denial ... |
82.49.065 | Refunds—When, to whom—Amounts. | (1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350 . (2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the same time the registration fee under chapter 88.02... |
82.49.080 | Vessels not registered as required under chapter88.02RCW—Penalty. | (1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount: (a) One hundred dollars for the owner's first violation; (b) Two hundred dollars for the owner's second violation involving the ... |
82.49.900 | Construction—Severability—Effective dates—1983 c 7. | See notes following RCW 82.08.020 . |
82.50.010 | Definitions. | (1) "Mobile home" means a mobile home as defined by RCW 46.04.302 . (2) "Park trailer" means a park trailer as defined by RCW 46.04.622 . (3) "Travel trailer" means a travel trailer as defined by RCW 46.04.623 . (4) "Modular home" means a modular home as defined by RCW 46.04.303 . (5) "Camper" means a camper as defined... |
82.50.060 | Tax additional. | Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
[ 1961 c 15 s 82.50.060 . Prior: 1955 c 139 s 6 .]
Reviser's note: See note following RCW 82.50.010 . |
82.50.075 | Extensions during state of emergency. | During a state of emergency declared under RCW 43.06.010 (12), the director, on his or her own motion or at the request of any taxpayer affected by the emergency, may grant extensions of the due date of any taxes payable under this chapter as the director deems proper.
[ 2008 c 181 s 508 .]
Part headings not law — 2008... |
82.50.090 | Unlawful issuance of tax receipt—Penalty. | It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor.
[ 1961 c 15 s 82.50.090 . Prior: 1957 c 269 s 11 ;... |
82.50.170 | Refund, collection of erroneous amounts—Penalty for false statement. | (1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of the time of payment of the tax on such a ... |
82.50.250 | Term "house trailer" construed. | Whenever this chapter refers to chapter 46.12 , 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess.
[ 2011 c 171 s 124 ; 1967 ex.s. c 149 s ... |
82.50.425 | Valuation of travel trailers and campers. | For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, ... |
82.50.435 | Appeal of valuation. | If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, t... |
82.50.440 | Tax receipt—Records. | The county auditor or the department of licensing upon payment of the tax hereunder shall issue a receipt which shall include such information as may be required by the director, including the name of the taxpayer and a description of the travel trailer or camper, which receipt shall be printed by the department of lic... |
82.50.460 | Notice of amount of tax payable—Contents. | Prior to the end of any registration year of a vehicle, the director shall cause to be mailed to the owners of travel trailers or campers, of record, notice of the amount of tax payable during the succeeding registration year. The notice shall contain a legal description of the travel trailer or camper, prominent notic... |
82.50.520 | Exemptions. | The following travel trailers or campers are specifically exempted from the operation of this chapter: (1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her business. (2) A travel trailer or camper ... |
82.50.530 | Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax. | No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation. However, if a park trai... |
82.50.540 | Taxed and licensed travel trailers or campers entitled to use of streets and highways. | Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided.
[ 1971 ex.s. c 299 s 69 .]
Reviser's note: See note following RCW 82.5... |
82.50.901 | Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 ss 35-76. | (1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972. (2) Sections 36 through 50 of this 1971 amendatory act shall be operative and in effect only unt... |
82.51.010 | Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions. | (1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer. (2)(a) Each heavy equipment rental property dealer... |
82.51.020 | Deposits in motor vehicle fund and multimodal transportation account. | (1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070 ; and (2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070 .
[ 2020 c 301 s ... |
82.51.030 | Application—Exemptions. | (1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal ... |
82.51.040 | Administration. | Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.
[ 2020 c 301 s 5 .] |
82.51.900 | Automatic expiration date and tax preference performance statement exemption—2020 c 301. | The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.
[ 2020 c 301 s 10 .] |
82.52.010 | State accepts provisions of federal (Buck) act. | The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on October 9, 1940, and entitled: "An Act t... |
82.52.020 | State's tax laws made applicable to federal areas—Exception. | From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquir... |
82.56.010 | Compact. | The following multistate tax compact, and each and every part thereof, is hereby approved, ratified, adopted, entered into and enacted into law by the state of Washington. MULTISTATE TAX COMPACT Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability... |
82.56.020 | Director of revenue to represent state. | The director of revenue shall represent this state on the multistate tax commission.
[ 1979 c 107 s 12 ; 1967 c 125 s 2 .] |
82.56.030 | Director may be represented by alternate. | The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.
[ 2013 c 23 s 339 ; 1967 c 125 s 3 .] |
82.56.040 | Political subdivisions—Appointment of persons to represent—Consultations with. | The governor, after consultation with representatives of local governments, shall appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate designated by him or her, shall consult ... |
82.56.050 | Interstate audits article of compact declared to be in force in this state. | Article VIII of the multistate tax compact relating to interaudits shall be in force in and with respect to this state.
[ 1967 c 125 s 5 .] |
82.58.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Agreement" means the streamlined sales and use tax agreement as adopted. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate th... |
82.58.020 | Multistate discussions. | For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050 , the state shall enter into multistate discussions. For purposes of these discussions, the state shall be represented by the department.
[ 2010 1st sp.s. c 7 s 17 ; 2002 c 267 s 4 .]
Effective date — 2010... |
82.58.030 | Streamlined sales and use tax agreement. | The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may ... |
82.58.040 | State adoption of agreement—Existing laws unaffected. | No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or a... |
82.58.050 | Requirements for agreement. | The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section. (1) The agreement must set restrictions to limit over time the number of state rates. (2) The agreement must establish uniform standards for: (a) The sou... |
82.58.060 | General purpose of agreement. | The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxe... |
82.58.070 | Agreement for benefit of member states only—No legal action. | (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states a... |
82.58.080 | Certified service provider—Certified automated system. | (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes... |
82.58.090 | Legislation to conform state law. | Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature.
[ 2002 c 267 s 11 .]
Reviser's note: Pursuant to section 13, chapter 267, Laws of 2002, this s... |
82.58.900 | Short title. | This chapter shall be known and cited as the "simplified sales and use tax administration act."
[ 2002 c 267 s 1 .] |
82.59.005 | Findings. | The legislature finds that: (1) Many cities in Washington are actively planning for growth under the growth management act, chapter 36.70A RCW, and through tax incentives, the private market can assist Washington in meeting its housing goals; (2) Many downtown centers lack available affordable housing, which results in... |
82.59.007 | Purpose. | It is the purpose of this chapter to encourage the redevelopment of underutilized commercial property in targeted urban areas, thereby increasing affordable housing, employment opportunities, and helping accomplish the other planning goals of Washington cities. The legislative authorities of cities to which this chapte... |
82.59.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Affordable housing" means: (a) Homeownership housing intended for owner occupancy to low-income households whose monthly housing costs, including utilities other than telephone, do not exceed 30 percent of ... |
82.59.020 | Sales and use tax deferral program—Creation. | (1) For the purpose of creating a sales and use tax deferral program for conversion of a commercial building to provide affordable housing under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally described in the resolution. The resolut... |
82.59.030 | Initial application for a sales and use tax deferral. | An owner of underutilized commercial property seeking a sales and use tax deferral for conversion of a commercial building to provide affordable housing under this chapter on an investment project must complete the following procedures: (1) The owner must apply to the city on forms adopted by the governing authority. T... |
82.59.040 | Conditional approval of applications—Conditions. | The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that: (1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits to renting or selling at least 10 percen... |
82.59.050 | Conditional approval of applications—Appeals. | (1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must... |
82.59.060 | Application fee. | The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the application for program approval is filed.
[... |
82.59.070 | Certificate of occupancy—Approval or denial of tax deferral—Appeals. | (1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following: (a) A description of the work that has been completed and a statement that the eligible investment project qualifies the property for a sales and use tax ... |
82.59.080 | Annual report—Annual tax preference report—Report by city. | (1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following: (a) A statement of the affordable housing units cons... |
82.59.090 | Initiation of construction.(Expires July 1, 2034.) | (1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The... |
82.59.100 | Sales and use tax deferral certificates.(Expires July 1, 2034.) | (1) After receiving the conditional certificate of program approval issued by the city and approval of an application by the department as provided in RCW 82.59.090 (1), the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, an... |
82.59.110 | Voluntary discontinuance. | (1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance. (2) If, after the department has issued a sales and use tax deferral certificate and the cond... |
82.59.120 | Transfers of eligible projects. | (1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter. (2) The transferor of an eligible project must notify the city and the department of such transfer. The city must certify to the depart... |
82.59.130 | Tax preference performance statement. | (1) This section is the tax preference performance statement for the tax preference contained in chapter 332, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determi... |
82.59.140 | Multiple-unit housing property tax exemption program. | An owner of underutilized commercial property claiming a sales and use tax deferral under this chapter may also apply for the multiple-unit housing property tax exemption program under chapter 84.14 RCW. For applicants receiving the property tax exemption under chapter 84.14 RCW, the amount of affordable housing units ... |
82.60.010 | Legislative findings and declaration. | The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies are necessary in order to promote econom... |
82.60.020 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Department" means the department of revenue. (3) "Eligible area" means: (a) Through June 30, 2010, a rural county as defined i... |
82.60.025 | Deferral eligibility requirements. | The lessor or owner of a qualified building is not eligible for a deferral unless: (1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or (2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee; (b) The lessee that... |
82.60.049 | Additional eligible projects. | (1) For the purposes of this section: (a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020 . (b) "Eligible investment project" also means an investment project in an eligible area as defined in this section. (2) Until July 1, 2020, the department shall issue a sales and u... |
82.60.060 | Repayment schedule. | (1) In the event the eligible investment project ceases to meet the requirements of this chapter, the recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment is due on Dece... |
82.60.063 | Repayment of deferred taxes—Relief. | (1) Subject to the conditions in this section, a person is not liable for the amount of deferred taxes outstanding for an investment project when the person temporarily ceases to use its qualified buildings and qualified machinery and equipment for manufacturing or research and development activities in a county with a... |
82.60.065 | Tax deferral on construction labor and investment projects—Repayment forgiven. | Except as provided in RCW 82.60.070 : (1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need not be repaid. (2) Taxes deferred under... |
82.60.070 | Annual tax performance report by recipients—Assessment of taxes, interest. | (1)(a) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.60.025 , the lessee must file a complete annual tax performance repor... |
82.60.080 | Employment and wage determinations. | The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter.
[ 2000 c 106 s 6 ; 1985 c 232 s 7 .]
Effective date — 2000 c 106: See note following RCW 82.32.330 . |
82.60.090 | Applicability of general administrative provisions. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 1985 c 232 s 8 .] |
82.60.100 | Applications, reports, and information subject to disclosure. | Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2010 c 106 s 106 ; 1987 c 49 s 1 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 . |
82.60.120 | Qualifying county list—2010 1st sp.s. c 16. | The department, with the assistance of the employment security department, must establish a list of qualifying counties effective July 1, 2010. The list of qualifying counties is effective for a twenty-four month period and must be updated by July 1st of the year that is two calendar years after the list was establishe... |
82.62.010 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax credit under this chapter. (2) "Department" means the department of revenue. (3) "Eligible area" means a "rural county" as defined in RCW 82.14.370 . (4)(a) "El... |
82.62.020 | Application for tax credits—Contents. | Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the b... |
82.62.030 | Allowance of tax credits—Limitations—Expiration. | (1)(a) A person shall be allowed a credit against the tax due under chapter 82.04 RCW as provided in this section. The credit shall equal: (i) Four thousand dollars for each qualified employment position with wages and benefits greater than forty thousand dollars annually that is directly created in an eligible busines... |
82.62.045 | Tax credits for eligible business projects in designated community empowerment zones. | (1) For the purposes of this section "eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020 . (2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter for those employees who at the time of hire are re... |
82.62.050 | Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients. | (1) Each recipient shall submit a report to the department by the last day of the month immediately following the end of the four consecutive full calendar quarter period for which a credit under this chapter is earned. The report shall contain information, as required by the department, from which the department may d... |
82.62.060 | Employment and wage determinations. | The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter.
[ 2000 c 106 s 7 ; 1986 c 116 s 19 .]
Effective date — 2000 c 106: See note following RCW 82.32.330 . |
82.62.070 | Applicability of general administrative provisions. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 1986 c 116 s 20 .] |
82.62.080 | Applications, reports, and other information subject to disclosure. | Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2010 c 106 s 107 ; 1987 c 49 s 3 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 . |
82.62.901 | Effective date—1986 c 116 ss 15-20. | Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986.
[ 1986 c 116 s 24 .] |
82.63.005 | Findings—Intent to create a contract. | The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. The legislature also finds that tax incentives should be subject to the same rigorous requirements for efficien... |
82.63.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Advanced computing" means technologies used in the designing and developing of computing hardware and software, including innovations in designing the full spectrum of hardware from handheld calculators to ... |
82.63.020 | Application—Annual tax performance report—Reports. | (1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of constr... |
82.63.045 | Repayment not required—Repayment schedule for unqualified investment project—Exceptions. | (1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified res... |
82.63.060 | Administration. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 1994 sp.s. c 5 s 8 .] |
82.63.065 | Administration—Department may adopt rules. | The department may adopt rules as may be necessary to administer this chapter.
[ 2009 c 268 s 6 .]
Policy — Application — 2009 c 268: See notes following RCW 82.63.090 . |
82.63.070 | Public disclosure. | Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 s 108 ; 2004 c 2 s 7 ; 1994 sp.s. c 5 s 9 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 . |
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