Washington Statutes

Title 82 - Excise taxes

82.01 - Department of revenue.
- 82.01.050 - Department established -- Director of revenue.
- 82.01.060 - Director -- Powers and duties -- Rule-making authority.
- 82.01.070 - Director -- General supervision -- Appointment of assistant director, personnel -- Personal service contracts for out-of-state auditing services.
- 82.01.080 - Director -- Delegation of powers and duties -- Responsibility.
- 82.01.090 - Director -- Exercise of powers, duties and functions formerly vested in tax commission.
- 82.01.100 - Assistance to other state agencies in administration and collection of taxes.
- 82.01.115 - Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue -- Periodic review and submission of recommendations to legislature by governor
82.02 - General provisions.
- 82.02.010 - Definitions.
- 82.02.020 - State preempts certain tax fields -- Fees prohibited for the development of land or buildings -- Voluntary payments by developers authorized -- Limitations -- Exceptions.
- 82.02.030 - Additional tax rates.
- 82.02.040 - Authority of operating agencies to levy taxes.
- 82.02.050 - Impact fees -- Intent -- Limitations.
- 82.02.060 - Impact fees -- Local ordinances -- Required provisions.
- 82.02.070 - Impact fees -- Retained in special accounts -- Limitations on use -- Administrative appeals.
- 82.02.080 - Impact fees -- Refunds.
- 82.02.090 - Impact fees -- Definitions.
- 82.02.100 - Impact fees -- Exception, mitigation fees paid under chapter 43.21C RCW.
- 82.02.110 - Impact fees -- Extending use of school impact fees.
- 82.02.200 - Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
- 82.02.210 - Washington compliance with streamlined sales and use tax agreement -- Intent.
- 82.02.220 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- 82.02.230 - One statewide rate and one jurisdiction-wide rate for sales and use taxes.
- 82.02.240 - Professional employer organizations -- Liability for certain taxes and fees.
82.03 - Board of tax appeals.
- 82.03.010 - Board created.
- 82.03.020 - Members -- Number -- Qualifications -- Appointment.
- 82.03.030 - Terms -- Vacancies.
- 82.03.040 - Removal of members -- Grounds -- Procedure.
- 82.03.050 - Operation on part time or full time basis -- Salary -- Compensation -- Travel expenses.
- 82.03.060 - Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee -- Restriction on leaving board.
- 82.03.070 - Executive director, tax referees, clerk, assistants.
- 82.03.080 - Chairman.
- 82.03.090 - Office of board -- Quorum -- Hearings.
- 82.03.100 - Findings and decisions -- Signing -- Filing -- Public inspection.
- 82.03.110 - Publication of findings and decisions.
- 82.03.120 - Journal of final findings and decisions.
- 82.03.130 - Appeals to board -- Jurisdiction as to types of appeals -- Filing.
- 82.03.140 - Appeals to board -- Election of formal or informal hearing.
- 82.03.150 - Appeals to board -- Informal hearings, powers of board or tax referees -- Assistance.
- 82.03.160 - Appeals to board -- Formal hearings, powers of board or tax referees -- Assistance.
- 82.03.170 - Rules of practice and procedure.
- 82.03.180 - Judicial review.
- 82.03.190 - Appeal to board from denial of petition or notice of determination as to reduction or refund -- Procedure -- Notice.
- 82.03.200 - Appeals from county board of equalization -- Evidence submission in advance of hearing.
82.04 - Business and occupation tax.
- 82.04.010 - Introductory.
- 82.04.020 - "Tax year," "taxable year."
- 82.04.030 - "Person," "company."
- 82.04.035 - "Plantation Christmas trees."
- 82.04.040 - "Sale," "casual or isolated sale," "lease or rental."
- 82.04.050 - "Sale at retail," "retail sale."
- 82.04.051 - "Services rendered in respect to" -- Taxation of hybrid or subsequent agreements.
- 82.04.060 - "Sale at wholesale," "wholesale sale."
- 82.04.062 - "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.
- 82.04.065 - Telephone, telecommunications, and ancillary services -- Definitions.
- 82.04.066 - "Engaging within this state," "engaging within the state."
- 82.04.067 - Substantial nexus -- Engaging in business.
- 82.04.070 - "Gross proceeds of sales."
- 82.04.080 - "Gross income of the business."
- 82.04.090 - "Value proceeding or accruing."
- 82.04.100 - "Extractor."
- 82.04.110 - "Manufacturer."
- 82.04.120 - "To manufacture."
- 82.04.130 - "Commercial or industrial use."
- 82.04.140 - "Business."
- 82.04.150 - "Engaging in business."
- 82.04.160 - "Cash discount."
- 82.04.170 - "Tuition fee."
- 82.04.180 - "Successor."
- 82.04.190 - "Consumer."
- 82.04.192 - Digital products definitions.
- 82.04.200 - "In this state," "within this state."
- 82.04.210 - "By-product."
- 82.04.212 - "Retail store or outlet."
- 82.04.213 - "Agricultural product," "farmer."
- 82.04.214 - "Newspaper."
- 82.04.215 - "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
- 82.04.216 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- 82.04.217 - "Direct service industrial customer," "aluminum smelter."
- 82.04.220 - Business and occupation tax imposed.
- 82.04.230 - Tax upon extractors.
- 82.04.240 - Tax on manufacturers.
- 82.04.2403 - Manufacturer tax not applicable to cleaning fish.
- 82.04.2404 - Manufacturers -- Processors for hire -- Semiconductor materials.
- 82.04.250 - Tax on retailers.
- 82.04.255 - Tax on real estate brokers.
- 82.04.257 - Tax on digital products and services.
- 82.04.258 - Digital products -- Apportionable income.
- 82.04.260 - Tax on manufacturers and processors of various foods and by-products -- Research and development organizations -- Travel agents -- Certain international activities -- Stevedoring and assoc
- 82.04.261 - Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
- 82.04.263 - Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
- 82.04.264 - Tax on perishable meat products.
- 82.04.270 - Tax on wholesalers.
- 82.04.272 - Tax on warehousing and reselling prescription drugs.
- 82.04.280 - Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television b
- 82.04.285 - Tax on contests of chance.
- 82.04.286 - Tax on horse races.
- 82.04.290 - Tax on international investment management services or other business or service activities.
- 82.04.29001 - Creation and distribution of custom software -- Customization of prewritten computer software -- Taxable services.
- 82.04.29002 - Additional tax on certain business and service activities.
- 82.04.2905 - Tax on providing day care.
- 82.04.2906 - Tax on certain chemical dependency services.
- 82.04.2907 - Tax on royalties.
- 82.04.2908 - Tax on provision of room and domiciliary care to boarding home residents.
- 82.04.2909 - Tax on aluminum smelters (as amended by 2010 c 114).
- 82.04.293 - International investment management services -- Definitions.
- 82.04.294 - Tax on manufacturers or wholesalers of solar energy systems.
- 82.04.297 - Internet access -- Definitions.
- 82.04.298 - Tax on qualified grocery distribution cooperatives.
- 82.04.310 - Exemptions -- Public utilities -- Electrical energy -- Natural or manufactured gas.
- 82.04.311 - Exemptions -- Tobacco settlement authority.
- 82.04.315 - Exemptions -- International banking facilities.
- 82.04.317 - Exemptions -- Motor vehicle sales by manufacturers at wholesale auctions to dealers.
- 82.04.320 - Exemptions -- Insurance business.
- 82.04.322 - Exemptions -- Health maintenance organization, health care service contractor, certified health plan.
- 82.04.324 - Exemptions -- Qualifying blood, tissue, or blood and tissue banks.
- 82.04.326 - Exemptions -- Qualified organ procurement organizations.
- 82.04.327 - Exemptions -- Adult family homes.
- 82.04.330 - Exemptions -- Sales of agricultural products.
- 82.04.331 - Exemptions -- Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
- 82.04.332 - Exemptions -- Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
- 82.04.333 - Exemptions -- Small harvesters.
- 82.04.334 - Exemptions -- Standing timber.
- 82.04.335 - Exemptions -- Agricultural fairs.
- 82.04.337 - Exemptions -- Amounts received by hop growers or dealers for processed hops shipped outside the state.
- 82.04.338 - Exemptions -- Hop commodity commission or hop commodity board business.
- 82.04.339 - Exemptions -- Day care provided by churches.
- 82.04.3395 - Exemptions -- Child care resource and referral services by nonprofit organizations.
- 82.04.340 - Exemptions -- Boxing, sparring, or wrestling matches.
- 82.04.350 - Exemptions -- Racing.
- 82.04.355 - Exemptions -- Ride sharing.
- 82.04.360 - Exemptions -- Employees -- Independent contractors -- Booth renters.
- 82.04.363 - Exemptions -- Camp or conference center -- Items sold or furnished by nonprofit organization.
- 82.04.3651 - Exemptions -- Amounts received by nonprofit organizations for fund-raising activities.
- 82.04.367 - Exemptions -- Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
- 82.04.368 - Exemptions -- Nonprofit organizations -- Credit and debt services.
- 82.04.370 - Exemptions -- Certain fraternal and beneficiary organizations.
- 82.04.380 - Exemptions -- Certain corporations furnishing aid and relief.
- 82.04.385 - Exemptions -- Operation of sheltered workshops.
- 82.04.390 - Exemptions -- Amounts derived from sale of real estate.
- 82.04.392 - Exemptions -- Mortgage brokers' third-party provider services trust accounts.
- 82.04.394 - Exemptions -- Amounts received by property management company for on-site personnel.
- 82.04.395 - Exemptions -- Certain materials printed in school district and educational service district printing facilities.
- 82.04.397 - Exemptions -- Certain materials printed in county, city, or town printing facilities.
- 82.04.399 - Exemptions -- Sales of academic transcripts.
- 82.04.405 - Exemptions -- Credit unions.
- 82.04.408 - Exemptions -- Housing finance commission.
- 82.04.410 - Exemptions -- Hatching eggs and poultry.
- 82.04.415 - Exemptions -- Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
- 82.04.416 - Exemptions -- Operation of state route No. 16.
- 82.04.418 - Exemptions -- Grants by United States government to municipal corporations or political subdivisions.
- 82.04.419 - Exemptions -- County, city, town, school district, or fire district activity.
- 82.04.4201 - Exemptions -- Sales/leasebacks by regional transit authorities.
- 82.04.421 - Exemptions -- Out-of-state membership sales in discount programs.
- 82.04.422 - Exemptions -- Wholesale sales of motor vehicles.
- 82.04.423 - Exemptions -- Sales by certain out-of-state persons to or through direct seller's representatives.
- 82.04.424 - Exemptions -- Certain in-state activities.
- 82.04.425 - Exemptions -- Accommodation sales.
- 82.04.4251 - Exemptions -- Convention and tourism promotion.
- 82.04.426 - Exemptions -- Semiconductor microchips.
- 82.04.4261 - Exemptions -- Federal small business innovation research program.
- 82.04.4262 - Exemptions -- Federal small business technology transfer program.
- 82.04.4263 - Exemptions -- Income received by the life sciences discovery fund authority.
- 82.04.4264 - Exemptions -- Nonprofit boarding homes -- Room and domiciliary care.
- 82.04.4265 - Exemptions -- Comprehensive cancer centers.
- 82.04.4266 - Exemptions -- Fruit and vegetable businesses.
- 82.04.4267 - Exemptions -- Operation of parking/business improvement areas.
- 82.04.4268 - Exemptions -- Dairy product businesses.
- 82.04.4269 - Exemptions -- Seafood product businesses.
- 82.04.427 - Exemptions and credits -- Pollution control facilities.
- 82.04.4271 - Deductions -- Membership fees and certain service fees by nonprofit youth organization.
- 82.04.4272 - Deductions -- Direct mail delivery charges.
- 82.04.4281 - Deductions -- Investments, dividends, interest on loans.
- 82.04.4282 - Deductions -- Fees, dues, charges.
- 82.04.4283 - Deductions -- Cash discount taken by purchaser.
- 82.04.4284 - Deductions -- Bad debts.
- 82.04.4285 - Deductions -- Motor vehicle fuel and special fuel taxes.
- 82.04.4286 - Deductions -- Nontaxable business.
- 82.04.4287 - Deductions -- Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 -- Materials and supplies used.
- 82.04.4289 - Exemption -- Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
- 82.04.4291 - Deductions -- Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
- 82.04.4292 - Deductions -- Interest on investments or loans secured by mortgages or deeds of trust.
- 82.04.4293 - Deductions -- Interest on obligations of the state, its political subdivisions, and municipal corporations.
- 82.04.4294 - Deductions -- Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
- 82.04.4295 - Deductions -- Manufacturing activities completed outside the United States.
- 82.04.4296 - Deductions -- Reimbursement for accommodation expenditures by funeral homes.
- 82.04.4297 - Deductions -- Compensation from public entities for health or social welfare services -- Exception.
- 82.04.4298 - Deductions -- Repair, maintenance, replacement, etc., of residential structures and commonly held property -- Eligible organizations.
- 82.04.431 - "Health or social welfare organization" defined for RCW 82.04.4297 -- Conditions for exemption -- "Health or social welfare services" defined.
- 82.04.4311 - Deductions -- Compensation received under the federal medicare program by certain hospitals or health centers.
- 82.04.432 - Deductions -- Municipal sewer service fees or charges.
- 82.04.4322 - Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
- 82.04.4324 - Deductions -- Artistic or cultural organization -- Deduction for tax under RCW 82.04.240 -- Value of articles for use in displaying art objects or presenting artistic or cultural exhibit
- 82.04.4326 - Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs.
- 82.04.4327 - Deductions -- Artistic and cultural organizations -- Income from business activities.
- 82.04.4328 - "Artistic or cultural organization" defined.
- 82.04.433 - Deductions -- Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
- 82.04.4331 - Deductions -- Insurance claims for state health care coverage.
- 82.04.4332 - Deductions -- Tuition fees of foreign degree-granting institutions.
- 82.04.4333 - Credit -- Job training services -- Approval.
- 82.04.4334 - Deductions -- Sale or distribution of biodiesel or E85 motor fuels.
- 82.04.4337 - Deductions -- Certain amounts received by boarding homes.
- 82.04.4338 - Deductions -- Amounts received from sale, lease, or rental of electrification systems.
- 82.04.4339 - Deductions -- Grants to support salmon restoration.
- 82.04.43391 - Deductions -- Commercial aircraft loan interest and fees.
- 82.04.434 - Credit -- Public safety standards and testing.
- 82.04.440 - Credit -- Persons taxable on multiple activities.
- 82.04.4451 - Credit against tax due -- Maximum credit -- Table.
- 82.04.4452 - Credit -- Research and development spending.
- 82.04.44525 - Credit -- New employment for international service activities in eligible areas -- Designation of census tracts for eligibility -- Records -- Tax due upon ineligibility -- Interest asses
- 82.04.4461 - Credit -- Preproduction development expenditures.
- 82.04.4463 - Credit -- Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
- 82.04.447 - Credit -- Natural or manufactured gas purchased by direct service industrial customers -- Reports.
- 82.04.448 - Credit -- Manufacturing semiconductor materials.
- 82.04.4481 - Credit -- Property taxes paid by aluminum smelter (as amended by 2010 c 114).
- 82.04.4482 - Credit -- Sales of electricity or gas to an aluminum smelter.
- 82.04.4483 - Credit -- Programming or manufacturing software in rural counties.
- 82.04.4484 - Credit -- Information technology help desk services in rural counties.
- 82.04.4485 - Credit -- Mechanical lifting devices purchased by hospitals.
- 82.04.4486 - Credit -- Syrup taxes paid by buyer.
- 82.04.4489 - Credit -- Motion picture competitiveness program.
- 82.04.449 - Credit -- Washington customized employment training program.
- 82.04.4491 - Credit -- Alternative power generation devices.
- 82.04.4494 - Credit -- Forest derived biomass.
- 82.04.4495 - Credit -- Candy manufacturers.
- 82.04.450 - Value of products, how determined.
- 82.04.460 - Apportionable income -- Taxable in Washington and another state.
- 82.04.462 - Apportionable income.
- 82.04.470 - Wholesale sale -- Reseller permit -- Exemption certificates -- Burden of proof -- Tax liability.
- 82.04.480 - Sales in own name -- Sales as agent.
- 82.04.500 - Tax part of operating overhead.
- 82.04.510 - General administrative provisions invoked.
- 82.04.520 - Administrative provisions for motor vehicle sales by courtesy dealers.
- 82.04.530 - Telecommunications service providers -- Calculation of gross proceeds.
- 82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider.
- 82.04.540 - Professional employer organizations -- Taxable under RCW 82.04.290(2) -- Deduction.
- 82.04.600 - Exemptions -- Materials printed in county, city, town, school district, educational service district, library or library district.
- 82.04.601 - Exemptions -- Affixing stamp services for cigarette sales.
- 82.04.610 - Exemptions -- Import or export commerce.
- 82.04.615 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
- 82.04.620 - Exemptions -- Certain prescription drugs.
- 82.04.625 - Exemptions -- Custom farming services.
- 82.04.627 - Exemptions -- Commercial airplane parts.
- 82.04.629 - Exemptions -- Honey bee products.
- 82.04.630 - Exemptions -- Bee pollination services.
- 82.04.635 - Exemptions -- Nonprofits providing legal services to low-income persons.
- 82.04.640 - Exemptions -- Washington vaccine association -- Certain assessments received.
- 82.04.645 - Exemptions -- Financial institutions -- Amounts received from certain affiliated persons.
- 82.04.650 - Exemptions -- Investment conduits and securitization entities.
- 82.04.900 - Construction -- 1961 c 15.
82.08 - Retail sales tax.
- 82.08.010 - Definitions.
- 82.08.011 - Retail car rental -- Definition.
- 82.08.015 - Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.
- 82.08.020 - Tax imposed -- Retail sales -- Retail car rental.
- 82.08.0201 - Rental cars -- Estimate of tax revenue.
- 82.08.0202 - Retail sales of linen and uniform supply services.
- 82.08.0203 - Exemptions -- Trail grooming services.
- 82.08.0204 - Exemptions -- Honey bees.
- 82.08.0205 - Exemptions -- Waste vegetable oil.
- 82.08.0206 - Exemptions -- Working families -- Eligible low-income persons.
- 82.08.02061 - Exemptions -- Working families -- Report to legislature.
- 82.08.0208 - Exemptions -- Digital codes.
- 82.08.02081 - Exemptions -- Audio or video programming.
- 82.08.02082 - Exemptions -- Digital products or services -- Ingredient or component -- Made available for free.
- 82.08.02087 - Exemptions -- Digital goods and services -- Purchased for business purposes.
- 82.08.02088 - Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state.
- 82.08.0251 - Exemptions -- Casual and isolated sales.
- 82.08.0252 - Exemptions -- Sales by persons taxable under chapter 82.16 RCW.
- 82.08.02525 - Exemptions -- Sale of copied public records by state and local agencies.
- 82.08.0253 - Exemptions -- Sale and distribution of newspapers.
- 82.08.02535 - Exemptions -- Sales and distribution of magazines or periodicals by subscription for fund-raising.
- 82.08.02537 - Exemptions -- Sales of academic transcripts.
- 82.08.0254 - Exemptions -- Nontaxable sales.
- 82.08.0255 - Exemptions -- Sales of motor vehicle and special fuel -- Conditions -- Credit or refund of special fuel used outside this state in interstate commerce.
- 82.08.0256 - Exemptions -- Sale of the operating property of a public utility to the state or a political subdivision.
- 82.08.02565 - Exemptions -- Sales of machinery and equipment for manufacturing, research and development, or a testing operation -- Labor and services for installation -- Exemption certificate -- Rule
- 82.08.02566 - Exemptions -- Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
- 82.08.02568 - Exemptions -- Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
- 82.08.02569 - Exemptions -- Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
- 82.08.0257 - Exemptions -- Auction sales of personal property used in farming.
- 82.08.02573 - Exemptions -- Sales by a nonprofit organization for fund-raising activities.
- 82.08.0258 - Exemptions -- Sales to federal corporations providing aid and relief.
- 82.08.0259 - Exemptions -- Sales of livestock.
- 82.08.026 - Exemptions -- Sales of natural or manufactured gas.
- 82.08.0261 - Exemptions -- Sales of personal property for use connected with private or common carriers in interstate or foreign commerce.
- 82.08.0262 - Exemptions -- Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to U
- 82.08.0263 - Exemptions -- Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
- 82.08.0264 - Exemptions -- Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
- 82.08.0265 - Exemptions -- Sales to nonresidents of tangible personal property which becomes a component of property of the nonresident by installing, repairing, etc. -- Labor and services for install
- 82.08.0266 - Exemptions -- Sales of watercraft to nonresidents for use outside the state.
- 82.08.02665 - Exemptions--Sales of watercraft, vessels to residents of foreign countries.
- 82.08.0267 - Exemptions -- Sales of poultry for producing poultry and poultry products for sale.
- 82.08.0268 - Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
- 82.08.0269 - Exemptions -- Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state.
- 82.08.0271 - Exemptions -- Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contrac
- 82.08.0272 - Exemptions -- Sales of semen for artificial insemination of livestock.
- 82.08.0273 - Exemptions -- Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state -- Proof of nonresident status -- Penalties.
- 82.08.0274 - Exemptions -- Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
- 82.08.02745 - Exemptions -- Charges for labor and services or sales of tangible personal property related to agricultural employee housing -- Exemption certificate -- Rules.
- 82.08.0275 - Exemptions -- Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes.
- 82.08.0277 - Exemptions -- Sales of pollen.
- 82.08.0278 - Exemptions -- Sales between political subdivisions resulting from annexation or incorporation.
- 82.08.0279 - Exemptions -- Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
- 82.08.02795 - Exemptions--Sales to free hospitals.
- 82.08.02805 - Exemptions -- Sales to qualifying blood, tissue, or blood and tissue banks.
- 82.08.02806 - Exemptions -- Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
- 82.08.02807 - Exemptions -- Sales to organ procurement organization.
- 82.08.0281 - Exemptions -- Sales of prescription drugs.
- 82.08.0282 - Exemptions -- Sales of returnable containers for beverages and foods.
- 82.08.0283 - Exemptions -- Certain medical items.
- 82.08.0285 - Exemptions -- Sales of ferry vessels to the state or local governmental units -- Components thereof -- Labor and service charges.
- 82.08.0287 - Exemptions -- Sales of passenger motor vehicles as ride-sharing vehicles.
- 82.08.02875 - Exemptions -- Vehicle parking charges subject to tax at stadium and exhibition center.
- 82.08.0288 - Exemptions -- Lease of certain irrigation equipment.
- 82.08.0289 - Exemptions -- Telephone, telecommunications, and ancillary services.
- 82.08.0291 - Exemptions -- Sales of amusement and recreation services or personal services by nonprofit youth organization -- Local government physical fitness classes.
- 82.08.02915 - Exemptions -- Sales used by health or social welfare organizations for alternative housing for youth in crisis.
- 82.08.02917 - Youth in crisis -- Definition -- Limited purpose.
- 82.08.0293 - Exemptions -- Sales of food and food ingredients.
- 82.08.0294 - Exemptions -- Sales of feed for cultivating or raising fish for sale.
- 82.08.0296 - Exemptions -- Sales of feed consumed by livestock at a public livestock market.
- 82.08.0297 - Exemptions -- Sales of food purchased with food stamps.
- 82.08.0298 - Exemptions -- Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
- 82.08.0299 - Exemptions -- Emergency lodging for homeless persons -- Conditions.
- 82.08.031 - Exemptions -- Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.
- 82.08.0311 - Exemptions -- Sales of materials and supplies used in packing horticultural products.
- 82.08.0315 - Exemptions -- Rentals or sales related to motion picture or video productions -- Exceptions -- Certificate.
- 82.08.0316 - Exemptions -- Sales of cigarettes by Indian retailers.
- 82.08.032 - Exemption -- Sales, rental, or lease of used park model trailers.
- 82.08.033 - Exemptions -- Sales of used mobile homes or rental or lease of mobile homes.
- 82.08.034 - Exemptions -- Sales of used floating homes or rental or lease of used floating homes.
- 82.08.035 - Exemption for pollution control facilities.
- 82.08.036 - Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
- 82.08.037 - Credits and refunds for bad debts.
- 82.08.040 - Consignee, factor, bailee, auctioneer deemed seller.
- 82.08.050 - Buyer to pay, seller to collect tax -- Statement of tax -- Exception -- Penalties -- Contingent expiration of subsection.
- 82.08.054 - Computation of tax due.
- 82.08.055 - Advertisement of price.
- 82.08.060 - Collection of tax -- Methods and schedules.
- 82.08.064 - Tax rate changes.
- 82.08.066 - Deemed location for mobile telecommunications services.
- 82.08.080 - Vending machine and other sales.
- 82.08.090 - Installment sales and leases.
- 82.08.100 - Cash receipts taxpayers -- Bad debts.
- 82.08.110 - Sales from vehicles.
- 82.08.120 - Refunding or rebating of tax by seller prohibited -- Penalty.
- 82.08.130 - Reseller's permit -- Purchase and resale -- Rules.
- 82.08.140 - Administration.
- 82.08.145 - Delivery charges.
- 82.08.150 - Tax on certain sales of intoxicating liquors -- Additional taxes for specific purposes -- Collection.
- 82.08.160 - Remittance of tax -- Liquor excise tax fund created.
- 82.08.170 - Apportionment and distribution from liquor excise tax fund.
- 82.08.180 - Apportionment and distribution from liquor excise tax fund -- Withholding for noncompliance.
- 82.08.190 - Bundled transactions -- Definitions.
- 82.08.195 - Bundled transactions -- Tax imposed.
- 82.08.700 - Exemptions -- Vessels sold to nonresidents.
- 82.08.803 - Exemptions -- Nebulizers.
- 82.08.804 - Exemptions -- Ostomic items.
- 82.08.805 - Exemptions -- Personal property used at an aluminum smelter (as amended by 2010 c 114).
- 82.08.806 - Exemptions -- Sale of computer equipment parts and services to printer or publisher.
- 82.08.807 - Exemptions -- Direct mail delivery charges.
- 82.08.808 - Exemptions -- Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
- 82.08.809 - Exemptions -- Vehicles using clean alternative fuels.
- 82.08.810 - Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Exemption certificate -- Payments on cessation of operation.
- 82.08.811 - Exemptions -- Coal used at coal-fired thermal electric generation facility -- Application -- Demonstration of progress in air pollution control -- Notice of emissions violations -- Reappli
- 82.08.815 - Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
- 82.08.816 - Exemptions -- Electric vehicle batteries and infrastructure.
- 82.08.820 - Exemptions -- Remittance -- Warehouse and grain elevators and distribution centers -- Material-handling and racking equipment -- Construction of warehouse or elevator -- Information sheet
- 82.08.825 - Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
- 82.08.830 - Exemptions -- Sales at camp or conference center by nonprofit organization.
- 82.08.832 - Exemptions -- Sales of gun safes.
- 82.08.834 - Exemptions -- Sales/leasebacks by regional transit authorities.
- 82.08.841 - Exemptions -- Farming equipment -- Hay sheds.
- 82.08.850 - Exemptions -- Conifer seed.
- 82.08.855 - Exemptions -- Replacement parts for qualifying farm machinery and equipment.
- 82.08.865 - Exemptions -- Diesel, biodiesel, and aircraft fuel for farm fuel users.
- 82.08.870 - Exemptions -- Motorcycles for training programs.
- 82.08.880 - Exemptions -- Animal pharmaceuticals.
- 82.08.890 - Exemptions -- Qualifying livestock nutrient management equipment and facilities.
- 82.08.900 - Exemptions -- Anaerobic digesters.
- 82.08.910 - Exemptions -- Propane or natural gas to heat chicken structures.
- 82.08.920 - Exemptions -- Chicken bedding materials.
- 82.08.925 - Exemptions -- Dietary supplements.
- 82.08.935 - Exemptions -- Disposable devices used to deliver prescription drugs for human use.
- 82.08.940 - Exemptions -- Over-the-counter drugs for human use.
- 82.08.945 - Exemptions -- Kidney dialysis devices.
- 82.08.950 - Exemptions -- Steam, electricity, electrical energy.
- 82.08.955 - Exemptions -- Sales of machinery, equipment, vehicles, and services related to biodiesel blend or E85 motor fuel.
- 82.08.956 - Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
- 82.08.957 - Exemptions -- Forest derived biomass.
- 82.08.962 - Exemptions -- Sales of machinery and equipment used in generating electricity.
- 82.08.963 - Exemptions -- Sales of machinery and equipment using solar energy to generate electricity.
- 82.08.965 - Exemptions -- Semiconductor materials manufacturing.
- 82.08.9651 - Exemptions -- Gases and chemicals used in production of semiconductor materials.
- 82.08.970 - Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
- 82.08.975 - Exemptions -- Computer parts and software related to the manufacture of commercial airplanes.
- 82.08.980 - Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.
- 82.08.983 - Exemptions -- Wax and ceramic materials.
- 82.08.985 - Exemptions -- Insulin.
- 82.08.986 - Exemptions -- Eligible server equipment.
- 82.08.990 - Exemptions -- Import or export commerce.
- 82.08.991 - Exemptions -- Bottled water -- Prescribed to patients.
- 82.08.992 - Exemptions -- Bottled water -- No readily available source of drinking water.
- 82.08.995 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
- 82.08.997 - Exemptions -- Temporary medical housing.
- 82.08.998 - Exemptions -- Weatherization of a residence.
82.12 - Use tax.
- 82.12.010 - Definitions.
- 82.12.020 - Use tax imposed.
- 82.12.0201 - Dedication of taxes -- Comprehensive performance audits.
- 82.12.0204 - Exemptions -- Honey bees.
- 82.12.0205 - Exemptions -- Waste vegetable oil.
- 82.12.0208 - Exemptions -- Digital codes.
- 82.12.02081 - Exemptions -- Audio or video programming.
- 82.12.02082 - Exemptions -- Digital products or services -- Made available for free to general public.
- 82.12.02084 - Exemptions -- Digital goods -- Use by students.
- 82.12.02085 - Exemptions -- Digital goods -- Noncommercial -- Internal audience -- Not for sale.
- 82.12.02086 - Exemptions -- Digital products or codes -- Free of charge.
- 82.12.02087 - Exemptions -- Digital goods, codes, and services -- Used for business purposes.
- 82.12.02088 - Exemptions -- Digital products -- Business buyers -- Concurrently available for use within and outside state -- Apportionment.
- 82.12.022 - Natural or manufactured gas -- Use tax imposed -- Exemption (as amended by 2010 c 114).
- 82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
- 82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.
- 82.12.0251 - Exemptions -- Use of tangible personal property by nonresident while temporarily within state -- Use of household goods, personal effects, and private motor vehicles acquired in another s
- 82.12.02525 - Exemptions -- Sale of copied public records by state and local agencies.
- 82.12.0253 - Exemptions -- Use of tangible personal property taxable under chapter 82.16 RCW.
- 82.12.0254 - Exemptions -- Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters -- Components -- Use of vehicles
- 82.12.0255 - Exemptions -- Nontaxable tangible personal property, warranties, and digital products.
- 82.12.0256 - Exemptions -- Use of motor vehicle and special fuel -- Conditions.
- 82.12.02565 - Exemptions -- Machinery and equipment used for manufacturing, research and development, or a testing operation.
- 82.12.02566 - Exemptions -- Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification -- Limitations on yearly exemption.
- 82.12.02568 - Exemptions -- Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale.
- 82.12.02569 - Exemptions -- Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory.
- 82.12.0257 - Exemptions -- Use of personal property of the operating property of a public utility by state or political subdivision.
- 82.12.0258 - Exemptions -- Use of personal property previously used in farming and purchased from farmer at auction.
- 82.12.0259 - Exemptions -- Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief.
- 82.12.02595 - Exemptions -- Personal property and certain services donated to nonprofit organization or governmental entity.
- 82.12.0261 - Exemptions -- Use of livestock.
- 82.12.0262 - Exemptions -- Use of poultry for producing poultry and poultry products for sale.
- 82.12.0263 - Exemptions -- Use of fuel by extractor or manufacturer thereof.
- 82.12.0264 - Exemptions -- Use of dual-controlled motor vehicles by school for driver training.
- 82.12.0265 - Exemptions -- Use by bailee of tangible personal property consumed in research, development, etc., activities.
- 82.12.0266 - Exemptions -- Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed outside the state.
- 82.12.0267 - Exemptions -- Use of semen in artificial insemination of livestock.
- 82.12.0268 - Exemptions -- Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
- 82.12.02685 - Exemptions -- Use of tangible personal property related to agricultural employee housing.
- 82.12.0269 - Exemptions -- Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
- 82.12.0271 - Exemptions -- Use of wearing apparel only as a sample for display for sale.
- 82.12.0272 - Exemptions -- Use of personal property in single trade shows.
- 82.12.0273 - Exemptions -- Use of pollen.
- 82.12.0274 - Exemptions -- Use of tangible personal property by political subdivision resulting from annexation or incorporation.
- 82.12.02745 - Exemptions--Use by free hospitals of certain items.
- 82.12.02747 - Exemptions -- Use of medical products by qualifying blood, tissue, or blood and tissue banks.
- 82.12.02748 - Exemptions -- Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing.
- 82.12.02749 - Exemptions -- Use of medical supplies, chemicals, or materials by organ procurement organization.
- 82.12.0275 - Exemptions -- Use of certain drugs or family planning devices.
- 82.12.0276 - Exemptions -- Use of returnable containers for beverages and foods.
- 82.12.0277 - Exemptions -- Certain medical items.
- 82.12.0279 - Exemptions -- Use of ferry vessels by the state or local governmental units -- Components thereof.
- 82.12.0282 - Exemptions -- Use of vans as ride-sharing vehicles.
- 82.12.0283 - Exemptions -- Use of certain irrigation equipment.
- 82.12.0284 - Exemptions -- Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges.
- 82.12.02915 - Exemptions -- Use of items by health or social welfare organizations for alternative housing for youth in crisis.
- 82.12.02917 - Exemptions -- Use of amusement and recreation services by nonprofit youth organization.
- 82.12.0293 - Exemptions -- Use of food and food ingredients.
- 82.12.0294 - Exemptions -- Use of feed for cultivating or raising fish for sale.
- 82.12.0296 - Exemptions -- Use of feed consumed by livestock at a public livestock market.
- 82.12.0297 - Exemptions -- Use of food purchased with food stamps.
- 82.12.0298 - Exemptions -- Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.
- 82.12.031 - Exemptions -- Use by artistic or cultural organizations of certain objects.
- 82.12.0311 - Exemptions -- Use of materials and supplies in packing horticultural products.
- 82.12.0315 - Exemptions -- Rental or sales related to motion picture or video productions -- Exceptions.
- 82.12.0316 - Exemptions -- Sales of cigarettes by Indian retailers.
- 82.12.032 - Exemption -- Use of used park model trailers.
- 82.12.033 - Exemption -- Use of certain used mobile homes.
- 82.12.034 - Exemption -- Use of used floating homes.
- 82.12.0345 - Exemptions -- Use of newspapers.
- 82.12.0347 - Exemptions -- Use of academic transcripts.
- 82.12.035 - Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
- 82.12.036 - Exemptions and credits -- Pollution control facilities.
- 82.12.037 - Credits and refunds -- Bad debts.
- 82.12.038 - Exemptions -- Vehicle battery core deposits or credits -- Replacement vehicle tire fees -- "Core deposits or credits" defined.
- 82.12.040 - Retailers to collect tax -- Penalty -- Contingent expiration of subsection.
- 82.12.045 - Collection of tax on vehicles by county auditor or director of licensing -- Remittance.
- 82.12.060 - Installment sales or leases.
- 82.12.070 - Cash receipts taxpayers -- Bad debts.
- 82.12.080 - Administration.
- 82.12.145 - Delivery charges.
- 82.12.195 - Bundled transactions -- Tax imposed.
- 82.12.700 - Exemptions -- Vessels sold to nonresidents.
- 82.12.800 - Exemptions -- Uses of vessel, vessel's trailer by manufacturer.
- 82.12.801 - Exemptions -- Uses of vessel, vessel's trailer by dealer.
- 82.12.802 - Vessels held in inventory by dealer or manufacturer -- Tax on personal use -- Documentation -- Rules.
- 82.12.803 - Exemptions -- Nebulizers.
- 82.12.804 - Exemptions -- Ostomic items.
- 82.12.805 - Exemptions -- Personal property used at an aluminum smelter (as amended by 2010 c 114).
- 82.12.806 - Exemptions -- Use of computer equipment parts and services by printer or publisher.
- 82.12.807 - Exemptions -- Direct mail delivery charges.
- 82.12.808 - Exemptions -- Use of medical supplies, chemicals, or materials by comprehensive cancer centers.
- 82.12.809 - Exemptions -- Vehicles using clean alternative fuels.
- 82.12.810 - Exemptions -- Air pollution control facilities at a thermal electric generation facility -- Exceptions -- Payments on cessation of operation.
- 82.12.811 - Exemptions -- Coal used at coal-fired thermal electric generation facility -- Application -- Demonstration of progress in air pollution control -- Notice of emissions violations -- Reappli
- 82.12.815 - Exemptions -- Property and services related to electrification systems to power heavy duty diesel vehicles.
- 82.12.816 - Exemptions -- Electric vehicle batteries and infrastructure.
- 82.12.820 - Exemptions -- Warehouse and grain elevators and distribution centers.
- 82.12.825 - Exemptions -- Property and services that enable heavy duty diesel vehicles to operate with onboard electrification systems.
- 82.12.832 - Exemptions -- Use of gun safes.
- 82.12.834 - Exemptions -- Sales/leasebacks by regional transit authorities.
- 82.12.841 - Exemptions -- Farming equipment -- Hay sheds.
- 82.12.845 - Use of motorcycles loaned to department of licensing.
- 82.12.850 - Exemptions -- Conifer seed.
- 82.12.855 - Exemptions -- Replacement parts for qualifying farm machinery and equipment.
- 82.12.860 - Exemptions -- Property and services acquired from a federal credit union.
- 82.12.865 - Exemptions--Diesel, biodiesel, and aircraft fuel for farm fuel users.
- 82.12.880 - Exemptions -- Animal pharmaceuticals.
- 82.12.890 - Exemptions -- Livestock nutrient management equipment and facilities.
- 82.12.900 - Exemptions -- Anaerobic digesters.
- 82.12.910 - Exemptions -- Propane or natural gas to heat chicken structures.
- 82.12.920 - Exemptions -- Chicken bedding materials.
- 82.12.925 - Exemptions -- Dietary supplements.
- 82.12.930 - Exemptions -- Watershed protection or flood prevention.
- 82.12.935 - Exemptions -- Disposable devices used to deliver prescription drugs for human use.
- 82.12.940 - Exemptions -- Over-the-counter drugs for human use.
- 82.12.945 - Exemptions -- Kidney dialysis devices.
- 82.12.950 - Exemptions -- Steam, electricity, electrical energy.
- 82.12.955 - Exemptions -- Use of machinery, equipment, vehicles, and services related to biodiesel or E85 motor fuel.
- 82.12.956 - Exemptions -- Hog fuel used to generate electricity, steam, heat, or biofuel.
- 82.12.957 - Exemptions -- Forest derived biomass.
- 82.12.962 - Exemptions -- Use of machinery and equipment in generating electricity.
- 82.12.963 - Exemptions -- Use of machinery and equipment using solar energy to generate electricity.
- 82.12.964 - Use of machinery and equipment used in generating electricity -- Effect of exemption expiration.
- 82.12.965 - Exemptions -- Semiconductor materials manufacturing.
- 82.12.9651 - Exemptions -- Gases and chemicals used in production of semiconductor materials.
- 82.12.970 - Exemptions -- Gases and chemicals used to manufacture semiconductor materials.
- 82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.
- 82.12.980 - Exemptions -- Labor, services, and personal property related to the manufacture of superefficient airplanes.
- 82.12.983 - Exemptions -- Wax and ceramic materials.
- 82.12.985 - Exemptions -- Insulin.
- 82.12.986 - Exemptions -- Eligible server equipment.
- 82.12.991 - Exemptions -- Bottled water -- Prescribed to patients.
- 82.12.992 - Exemptions -- Bottled water -- No readily available source of drinking water.
- 82.12.995 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
- 82.12.998 - Exemptions -- Weatherization of a residence.
82.14 - Local retail sales and use taxes.
- 82.14.010 - Legislative finding -- Purpose.
- 82.14.020 - Definitions.
- 82.14.030 - Sales and use taxes authorized -- Additional taxes authorized -- Maximum rates.
- 82.14.032 - Alteration of tax rate pursuant to government service agreement.
- 82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement.
- 82.14.036 - Imposition or alteration of additional taxes -- Referendum petition to repeal -- Procedure -- Exclusive method.
- 82.14.040 - County ordinance to contain credit provision.
- 82.14.045 - Sales and use taxes for public transportation systems.
- 82.14.0455 - Sales and use tax for transportation benefit districts.
- 82.14.046 - Sales and use tax equalization payments from local transit taxes.
- 82.14.048 - Sales and use taxes for public facilities districts.
- 82.14.0485 - Sales and use tax for baseball stadium -- Counties with population of one million or more -- Deduction from tax otherwise required -- "Baseball stadium" defined.
- 82.14.0486 - State contribution for baseball stadium limited.
- 82.14.049 - Sales and use tax for public sports facilities -- Tax upon retail rental car rentals.
- 82.14.0494 - Sales and use tax for stadium and exhibition center -- Deduction from tax otherwise required -- Transfer and deposit of revenues.
- 82.14.050 - Administration and collection -- Local sales and use tax account.
- 82.14.055 - Tax changes.
- 82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts -- Imposition at excess rates, effect.
- 82.14.070 - Uniformity -- Rule making -- Model ordinance.
- 82.14.080 - Deposit of tax prior to due date -- Credit against future tax or assessment -- When fund designation permitted -- Use of tax revenues received in connection with large construction project
- 82.14.090 - Payment of tax prior to taxable event -- When permitted -- Deposit with treasurer -- Credit against future tax -- When fund designation permitted.
- 82.14.200 - County sales and use tax equalization account -- Allocation procedure.
- 82.14.210 - Municipal sales and use tax equalization account -- Allocation procedure.
- 82.14.212 - Transfer of funds pursuant to government service agreement.
- 82.14.215 - Apportionment and distribution -- Withholding revenue for noncompliance.
- 82.14.220 - Figures for apportionments and distributions under RCW 82.14.200 and 82.14.210.
- 82.14.230 - Natural or manufactured gas -- Cities may impose use tax.
- 82.14.300 - Local government criminal justice assistance -- Finding.
- 82.14.310 - County criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate and population -- Limitations.
- 82.14.320 - Municipal criminal justice assistance account -- Transfers from general fund -- Distributions criteria and formula -- Limitations.
- 82.14.330 - Municipal criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate, population, and innovation -- Limitations.
- 82.14.340 - Additional sales and use tax for criminal justice purposes -- Referendum -- Expenditures.
- 82.14.350 - Sales and use tax for juvenile detention facilities and jails -- Colocation.
- 82.14.360 - Special stadium sales and use taxes.
- 82.14.370 - Sales and use tax for public facilities in rural counties.
- 82.14.380 - Distressed county assistance account -- Created -- Distributions.
- 82.14.390 - Sales and use tax for regional centers.
- 82.14.400 - Sales and use tax for zoo, aquarium, and wildlife facilities -- Authorizing proposition -- Distributions.
- 82.14.410 - Sales of lodging tax rate changes.
- 82.14.415 - Sales and use tax for cities to offset municipal service costs to newly annexed areas.
- 82.14.420 - Sales and use tax for emergency communication systems and facilities.
- 82.14.430 - Sales and use tax for regional transportation investment district.
- 82.14.440 - Sales and use tax for passenger-only ferry service.
- 82.14.450 - Sales and use tax for counties and cities.
- 82.14.455 - Exemptions -- Machinery and equipment used in generating electricity.
- 82.14.457 - Sales and use tax for digital goods -- Apportionment.
- 82.14.460 - Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
- 82.14.465 - Hospital benefit zones -- Sales and use tax -- Definitions.
- 82.14.470 - Hospital benefit zones -- Local public sources dedicated to finance public improvements -- Reporting requirements.
- 82.14.475 - Sales and use tax for the local infrastructure financing tool program.
- 82.14.480 - Sales and use tax for health sciences and services authorities.
- 82.14.485 - Sales and use taxes for regional centers.
- 82.14.490 - Sourcing -- Sales and use taxes.
- 82.14.495 - Streamlined sales and use tax mitigation account -- Creation.
- 82.14.500 - Streamlined sales and use tax mitigation account -- Funding -- Determination of losses.
- 82.14.505 - Local revitalization financing -- Demonstration projects.
- 82.14.510 - Sales and use tax for local revitalization financing.
- 82.14.515 - Use of sales and use tax funds -- Local revitalization financing.
- 82.14.820 - Warehouse and grain elevators and distribution centers -- Exemption does not apply.
- 82.14.900 - Severability -- 1970 ex.s. c 94.
82.14A - Cities and towns -- License fees and taxes on financial institutions.
- 82.14A.010 - License fees or taxes on financial institutions -- Restrictions -- Application of chapter 82.04 RCW -- Rates.
- 82.14A.020 - Division of gross income of business between cities, towns and unincorporated areas.
- 82.14A.030 - Effective date of resolutions or ordinances.
- 82.14A.900 - Effective date -- 1972 ex.s. c 134.
82.14B - Counties -- Tax on telephone access line use.
- 82.14B.010 - Findings.
- 82.14B.020 - Definitions.
- 82.14B.030 - County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount.
- 82.14B.040 - Collection of tax.
- 82.14B.042 - Payment and collection of taxes -- Penalties for violations.
- 82.14B.050 - Use of proceeds.
- 82.14B.055 - Use of funds voluntarily remitted.
- 82.14B.060 - County imposition of tax -- Ordinance -- Department notice.
- 82.14B.061 - Administration by department -- Extending reporting periods.
- 82.14B.063 - Administration and collection by department -- County enhanced 911 excise tax account created.
- 82.14B.065 - County enhanced 911 excise tax account distributions -- Enhanced 911 excise tax imposed in excess of maximum allowable.
- 82.14B.070 - Emergency service communication districts -- Authorized -- Consolidation -- Dissolution.
- 82.14B.090 - Emergency service communication districts -- Emergency service communication system -- Financing -- Excise tax.
- 82.14B.100 - Emergency service communication districts -- Application of RCW 82.14B.040 through 82.14B.060.
- 82.14B.150 - Filing of tax returns -- Credit or refund for bad debts.
- 82.14B.160 - Exemption -- Activities immune from taxation under constitutions.
- 82.14B.200 - Burden of proof that sale is not to subscriber -- Effect of resale certificate -- Liability if no retail certificate -- Penalties -- Exceptions.
- 82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business -- Exemptions -- Notice -- Applicability--Collections.
- 82.14B.900 - Severability -- 1981 c 160.
82.16 - Public utility tax.
- 82.16.010 - Definitions.
- 82.16.020 - Public utility tax imposed -- Additional tax imposed -- Deposit of moneys.
- 82.16.030 - Taxable under each schedule if within its purview.
- 82.16.040 - Exemption.
- 82.16.0421 - Exemptions -- Sales to electrolytic processing businesses.
- 82.16.045 - Exemptions and credits -- Pollution control facilities.
- 82.16.046 - Exemptions -- Operation of state route No. 16.
- 82.16.047 - Exemptions -- Ride sharing.
- 82.16.0491 - Credit -- Contributions to an electric utility rural economic development revolving fund.
- 82.16.0495 - Credit -- Electricity sold to a direct service industrial customer.
- 82.16.0497 - Credit -- Light and power business, gas distribution business.
- 82.16.0498 - Credit -- Sales of electricity or gas to an aluminum smelter.
- 82.16.050 - Deductions in computing tax.
- 82.16.053 - Deductions in computing tax -- Light and power businesses.
- 82.16.055 - Deductions relating to energy conservation or production from renewable resources.
- 82.16.060 - May be taxed under other chapters.
- 82.16.080 - Administration.
- 82.16.090 - Light or power and gas distribution businesses -- Information required on customer billings.
- 82.16.100 - Solid waste business not subject to chapter.
- 82.16.110 - Renewable energy system cost recovery -- Definitions.
- 82.16.120 - Renewable energy system cost recovery -- Application to light/power business -- Certification -- Limitations.
- 82.16.130 - Renewable energy system cost recovery -- Light/power business tax credit.
- 82.16.140 - Renewable energy system cost recovery -- Report to legislature.
- 82.16.150 - Light and power business -- Liability.
- 82.16.300 - Exemptions -- Custom farming services.
82.18 - Solid waste collection tax.
- 82.18.010 - Definitions.
- 82.18.020 - Solid waste collection tax -- Revenue to public works assistance account per RCW 82.18.040.
- 82.18.030 - Collection of tax.
- 82.18.040 - Collection of tax -- Payment to state.
- 82.18.050 - Federal government exempt from tax.
- 82.18.060 - No multiple taxation of single transaction.
- 82.18.070 - Applicability of general administrative provisions.
- 82.18.080 - Enforcement.
- 82.18.900 - Severability -- 1986 c 282.
- 82.18.901 - Severability -- 1989 c 431.
82.19 - Litter tax.
- 82.19.010 - Litter tax imposed -- Report to the legislature -- Time of collection.
- 82.19.020 - Application to certain products.
- 82.19.030 - Rule-making authority tax -- Items subject to -- Reporting and accounting.
- 82.19.040 - Application of chapters 82.04 and 82.32 RCW -- Disposition of revenue.
- 82.19.050 - Exemptions.
- 82.19.900 - Effective date -- 1992 c 175.
82.21 - Hazardous substance tax -- Model toxics control act.
- 82.21.010 - Intent of pollution tax.
- 82.21.020 - Definitions.
- 82.21.030 - Pollution tax.
- 82.21.040 - Exemptions.
- 82.21.050 - Credits.
- 82.21.900 - Short title -- 1989 c 2.
- 82.21.905 - Captions -- 1989 c 2.
- 82.21.910 - Construction -- 1989 c 2.
- 82.21.915 - Existing agreements -- 1989 c 2.
- 82.21.920 - Effective date -- 1989 c 2.
- 82.21.921 - Severability -- 1989 c 2.
82.23A - Petroleum products -- Underground storage tank program funding.
- 82.23A.005 - Intent.
- 82.23A.010 - Definitions.
- 82.23A.020 - Tax imposed -- Revenue to be used for underground petroleum storage tank programs.
- 82.23A.030 - Exemptions from tax.
- 82.23A.040 - Credit authorized.
- 82.23A.900 - Effective date -- 1989 c 383.
- 82.23A.901 - Severability -- 1989 c 383.
- 82.23A.902 - Expiration date -- 1996 c 88.
82.23B - Oil spill response tax.
- 82.23B.010 - Definitions.
- 82.23B.020 - Oil spill response tax -- Oil spill administration tax.
- 82.23B.030 - Exemption.
- 82.23B.040 - Credit -- Crude oil or petroleum exported or sold for export.
- 82.23B.045 - Refund or credit -- Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
- 82.23B.050 - Rules.
- 82.23B.060 - Imposition of taxes.
- 82.23B.900 - Effective dates -- Severability -- 1991 c 200.
- 82.23B.901 - Savings -- 1992 c 73.
- 82.23B.902 - Effective dates -- 1992 c 73.
82.24 - Tax on cigarettes.
- 82.24.010 - Definitions.
- 82.24.020 - Tax imposed -- Absorption of tax -- Possession defined -- Exempt tribal members.
- 82.24.026 - Additional tax imposed -- Where deposited.
- 82.24.030 - Stamps.
- 82.24.035 - Circumstances when no stamp may be affixed -- Violation of consumer protection act.
- 82.24.040 - Duty of wholesaler.
- 82.24.050 - Retailer -- Possession of unstamped cigarettes.
- 82.24.060 - Stamps -- How affixed.
- 82.24.080 - Legislative intent--Taxable event--Tax liability.
- 82.24.090 - Records -- Preservation -- Reports.
- 82.24.100 - Forgery or counterfeiting of stamps -- Penalty.
- 82.24.110 - Other offenses -- Penalties.
- 82.24.120 - Violations -- Penalties and interest.
- 82.24.130 - Seizure and forfeiture.
- 82.24.135 - Forfeiture procedure.
- 82.24.145 - Forfeited property -- Retention, sale, or destruction -- Use of sale proceeds.
- 82.24.180 - Seized property may be returned -- Penalty, interest.
- 82.24.190 - Search and seizure.
- 82.24.210 - Redemption of stamps.
- 82.24.230 - Administration.
- 82.24.235 - Rules.
- 82.24.250 - Transportation of unstamped cigarettes -- Invoices and delivery tickets required -- Stop and inspect.
- 82.24.260 - Selling or disposal of unstamped cigarettes -- Person to pay and remit tax or affix stamps -- Liability.
- 82.24.280 - Liability from tax increase -- Interest and penalties on unpaid tax -- Administration.
- 82.24.290 - Exceptions -- Federal instrumentalities and purchasers from federal instrumentalities.
- 82.24.295 - Exceptions -- Sales by Indian retailer under cigarette tax contract.
- 82.24.300 - Exceptions -- Puyallup Tribe of Indians.
- 82.24.302 - Exceptions -- Sales by tribal retailers -- Yakama Nation.
- 82.24.500 - Business of cigarette purchase, sale, consignment, or distribution -- License required -- Penalty.
- 82.24.510 - Wholesaler's and retailer's licenses -- Application and issuance -- Criminal background check.
- 82.24.520 - Wholesaler's license -- Fee -- Display of license -- Bond.
- 82.24.530 - Retailer's license -- Vending machines.
- 82.24.540 - Licensee to operate within scope of license -- Penalty.
- 82.24.550 - Enforcement -- Rules -- Notice -- Hearing -- Reinstatement of license -- Appeal.
- 82.24.551 - Enforcement -- Appointment of officers of liquor control board.
- 82.24.552 - Enforcement -- Administration -- Inspection of books and records.
- 82.24.560 - Fees and penalties credited to general fund.
- 82.24.570 - Counterfeit cigarette offenses -- Penalties.
- 82.24.900 - Construction -- 1961 c 15.
82.26 - Tax on tobacco products.
- 82.26.010 - Definitions.
- 82.26.020 - Tax imposed -- Deposited into the general fund.
- 82.26.030 - Legislative intent -- Purpose.
- 82.26.040 - When tax not applicable under laws of United States.
- 82.26.060 - Books and records to be preserved -- Entry and inspection by department or board.
- 82.26.070 - Preservation of invoices of sales to other than ultimate consumer.
- 82.26.080 - Retailer invoices -- Requirements -- Inspection.
- 82.26.090 - Records of shipments, deliveries from public warehouse of first destination -- Preservation -- Inspection.
- 82.26.100 - Reports and returns.
- 82.26.105 - Inspection of books, documents, or records of carriers.
- 82.26.110 - When credit may be obtained for tax paid.
- 82.26.120 - Administration.
- 82.26.121 - Enforcement -- Appointment of officers of liquor control board.
- 82.26.130 - Invoices -- Nonpayment -- Penalties and interest.
- 82.26.140 - Transport of tobacco products -- Requirements -- Vehicle inspection.
- 82.26.150 - Distributor's license, retailer's license -- Application -- Approval -- Display.
- 82.26.160 - Distributor's license -- Application fees.
- 82.26.170 - Retailer's license -- Application fee.
- 82.26.180 - Board web site listing distributors and retailers.
- 82.26.190 - Distributors and retailers -- Valid license required -- Violations -- Penalties.
- 82.26.200 - Sales from distributors to retailers -- Requirements.
- 82.26.210 - Manufacturer's representatives -- Requirements.
- 82.26.220 - Enforcement, administration of chapter -- License suspension, revocation.
- 82.26.230 - Enforcement -- Unlicensed distributors or retailers -- Seizure and forfeiture of property.
- 82.26.240 - Seizure and forfeiture of property -- Department and board requirements.
- 82.26.250 - Enforcement -- Search warrants.
- 82.26.260 - Tobacco product code -- Tax payment and exemption verification.
82.27 - Tax on enhanced food fish.
- 82.27.010 - Definitions.
- 82.27.020 - Excise tax imposed -- Deduction -- Measure of tax -- Rates -- Additional tax imposed.
- 82.27.030 - Exemptions.
- 82.27.040 - Credit for taxes paid to another taxing authority.
- 82.27.050 - Application of excise taxes' administrative provisions and definitions.
- 82.27.060 - Payment of tax -- Remittance -- Returns.
- 82.27.070 - Deposit of taxes.
- 82.27.900 - Effective date -- Implementation -- 1980 c 98.
- 82.27.901 - Severability -- 1985 c 413.
82.29A - Leasehold excise tax.
- 82.29A.010 - Legislative findings and recognition.
- 82.29A.020 - Definitions.
- 82.29A.030 - Tax imposed -- Credit -- Additional tax imposed.
- 82.29A.040 - Counties and cities authorized to impose tax -- Maximum rate -- Credit -- Collection.
- 82.29A.050 - Payment -- Due dates -- Collection and remittance -- Liability -- Reporting.
- 82.29A.060 - Administration -- Appraisal appeal -- Audits.
- 82.29A.070 - Disposition of revenue.
- 82.29A.080 - Counties and cities to contract with state for administration and collection -- Local leasehold excise tax account.
- 82.29A.090 - Distributions to counties and cities.
- 82.29A.100 - Distributions by county treasurers.
- 82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax -- Model ordinance.
- 82.29A.120 - Allowable credits.
- 82.29A.125 - Exemptions -- Electric vehicle infrastructure.
- 82.29A.130 - Exemptions -- Certain property.
- 82.29A.132 - Exemptions -- Operation of state route No. 16.
- 82.29A.134 - Exemptions -- Sales/leasebacks by regional transit authorities.
- 82.29A.135 - Exemptions -- Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
- 82.29A.136 - Exemptions -- Certain residential and recreational lots.
- 82.29A.137 - Exemptions -- Certain leasehold interests related to the manufacture of superefficient airplanes.
- 82.29A.138 - Exemptions -- Certain amateur radio repeaters.
- 82.29A.140 - Rules and regulations.
- 82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.
82.32 - General administrative provisions.
- 82.32.010 - Application of chapter stated.
- 82.32.020 - Definitions.
- 82.32.023 - Definition of product for agreement purposes.
- 82.32.026 - Registration -- Seller's agent -- Streamlined sales and use tax agreement.
- 82.32.030 - Registration certificates -- Threshold levels -- Central registration system.
- 82.32.033 - Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions.
- 82.32.045 - Taxes -- When due and payable -- Reporting periods -- Verified annual returns -- Relief from filing requirements.
- 82.32.050 - Deficient tax or penalty payments -- Notice -- Interest -- Limitations -- Time extension or correction of an assessment during state of emergency.
- 82.32.055 - Interest and penalties -- Waiver for military personnel.
- 82.32.060 - Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund.
- 82.32.062 - Additional offset for excess payment of sales tax.
- 82.32.065 - Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer.
- 82.32.070 - Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records.
- 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 mus
- 82.32.085 - Electronic funds transfer -- Generally.
- 82.32.087 - Direct pay permits.
- 82.32.090 - Late payment -- Disregard of written instructions -- Evasion -- Penalties.
- 82.32.100 - Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest.
- 82.32.105 - Waiver or cancellation of penalties or interest -- Rules.
- 82.32.110 - Examination of books or records -- Subpoenas -- Contempt of court.
- 82.32.115 - Records in possession of a third party -- Subpoenas.
- 82.32.117 - Application for court approval of subpoena prior to issuance -- No notice required.
- 82.32.120 - Oaths and acknowledgments.
- 82.32.130 - Notice and orders -- Service.
- 82.32.135 - Notice, assessment, other information -- Electronic delivery.
- 82.32.140 - Taxpayer quitting business -- Liability of successor.
- 82.32.145 - Limited liability business entity -- Terminated, dissolved, abandoned, insolvent -- Collection of unpaid sales tax.
- 82.32.150 - Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.
- 82.32.160 - Correction of tax -- Administrative procedure -- Conference -- Determination by department.
- 82.32.170 - Reduction of tax after payment -- Petition -- Conference -- Determination by department.
- 82.32.180 - Court appeal -- Procedure.
- 82.32.190 - Stay of collection pending suit -- Interest.
- 82.32.200 - Stay of collection -- Bond--Interest.
- 82.32.210 - Tax warrant -- Filing -- Lien -- Effect.
- 82.32.215 - Revocation of certificate of registration.
- 82.32.220 - Execution of warrant -- Levy upon property -- Satisfaction.
- 82.32.230 - Agent of the department of revenue may execute.
- 82.32.235 - Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default.
- 82.32.237 - Notice and order to withhold and deliver -- Continuing lien -- Effective date.
- 82.32.240 - Tax constitutes debt to the state -- Priority of lien.
- 82.32.245 - Search for and seizure of property -- Warrant -- Procedure.
- 82.32.260 - Payment condition to dissolution or withdrawal of corporation.
- 82.32.265 - Use of collection agencies to collect taxes outside the state.
- 82.32.270 - Accounting period prescribed.
- 82.32.280 - Tax declared additional.
- 82.32.290 - Unlawful acts -- Penalties.
- 82.32.291 - Reseller permit -- Unlawful use--Penalty--Rules.
- 82.32.300 - Department of revenue to administer -- Chapters enforced by liquor control board.
- 82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
- 82.32.320 - Revenue to state treasurer -- Allocation for return or payment for less than the full amount due.
- 82.32.330 - Disclosure of return or tax information.
- 82.32.340 - Chargeoff of uncollectible taxes -- Destruction of files and records.
- 82.32.350 - Closing agreements authorized.
- 82.32.360 - Conclusive effect of agreements.
- 82.32.380 - Revenues to be deposited in general fund.
- 82.32.392 - Certain revenues to be deposited in sulfur dioxide abatement account.
- 82.32.393 - Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation.
- 82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
- 82.32.410 - Written determinations as precedents.
- 82.32.430 - Liability for tax rate calculation errors -- Geographic information system.
- 82.32.440 - Project on sales and use tax exemption requirements.
- 82.32.450 - Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals.
- 82.32.470 - Transfer of sales and use tax on toll projects.
- 82.32.480 - Washington forest products commission -- Disclosure of taxpayer information.
- 82.32.490 - Electronic database for use by mobile telecommunications service provider.
- 82.32.495 - Liability of mobile telecommunications service provider if no database provided.
- 82.32.500 - Determination of taxing jurisdiction for telecommunications services.
- 82.32.505 - Telecommunications services -- Place of primary use.
- 82.32.510 - Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges.
- 82.32.515 - Applicability of telephone and telecommunications definitions.
- 82.32.520 - Sourcing of calls.
- 82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
- 82.32.530 - Seller nexus.
- 82.32.532 - Digital products -- Nexus.
- 82.32.533 - Digital products -- Amnesty.
- 82.32.534 - Annual report requirement for tax preferences.
- 82.32.550 - "Commercial airplane," "component," and "superefficient airplane" -- Definitions.
- 82.32.555 - Telecommunications and ancillary services taxes -- Identification of taxable and nontaxable charges.
- 82.32.570 - Smelter tax incentives -- Goals -- Annual report.
- 82.32.580 - Sales and use tax deferral -- Historic automobile museum.
- 82.32.585 - Annual survey requirement for tax preferences.
- 82.32.590 - Annual surveys or reports for tax incentives -- Failure to file (as amended by 2010 c 114).
- 82.32.600 - Annual surveys or reports for tax incentives -- Electronic filing.
- 82.32.655 - Tax avoidance.
- 82.32.660 - Tax avoidance -- Statutory application.
- 82.32.665 - Joint tax avoidance review committee created.
- 82.32.700 - Administration of the sales and use tax for hospital benefit zones.
- 82.32.710 - Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys.
- 82.32.715 - Monetary allowances -- Streamlined sales and use tax agreement.
- 82.32.720 - Vendor compensation -- Streamlined sales and use tax agreement.
- 82.32.725 - Amnesty -- Streamlined sales and use tax agreement.
- 82.32.730 - Sourcing -- Streamlined sales and use tax agreement.
- 82.32.735 - Confidentiality and privacy -- Certified service providers -- Streamlined sales and use tax agreement.
- 82.32.740 - Taxability matrix -- Liability -- Streamlined sales and use tax agreement.
- 82.32.745 - Software certification by department -- Classifications -- Liability -- Streamlined sales and use tax agreement.
- 82.32.750 - Purchaser liability -- Penalty -- Streamlined sales and use tax agreement.
- 82.32.755 - Sourcing compliance -- Taxpayer relief -- Interest and penalties -- Streamlined sales and use tax agreement.
- 82.32.760 - Sourcing compliance -- Taxpayer relief -- Credits -- Streamlined sales and use tax agreement.
- 82.32.765 - Local revitalization financing -- Reporting requirements.
- 82.32.770 - Sourcing compliance -- Tax payer relief -- Collection and remittance errors.
- 82.32.780 - Reseller's permit -- Taxpayer application.
- 82.32.783 - Reseller's permit -- Contractor application.
- 82.32.784 - Reseller's permit -- Information required.
- 82.32.785 - Reseller's permit -- Voluntary electronic verification.
- 82.32.787 - Reseller's permit -- Request for copies.
- 82.32.790 - Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
- 82.32.795 - Candy list -- Compilation.
82.32A - Taxpayer rights and responsibilities.
- 82.32A.002 - Short title.
- 82.32A.005 - Finding.
- 82.32A.010 - Administration of chapter.
- 82.32A.020 - Rights.
- 82.32A.030 - Responsibilities.
- 82.32A.040 - Taxpayer rights advocate.
- 82.32A.050 - Taxpayer services program.
- 82.32A.900 - Severability -- 1991 c 142.
82.33 - Economic and revenue forecasts.
- 82.33.010 - Economic and revenue forecast council -- Oversight and approval of economic and revenue forecasts.
- 82.33.020 - Economic and revenue forecast supervisor -- Economic and revenue forecasts -- Submittal of forecasts -- Estimated tuition fees revenue.
- 82.33.030 - Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.
- 82.33.040 - Economic and revenue forecast work group -- Availability of information to group -- Provision of technical support to economic and revenue forecast council -- Meetings.
- 82.33.050 - Employment growth forecast and general state revenue estimates.
82.33A - Economic climate council.
- 82.33A.005 - Intent.
- 82.33A.010 - Council -- Created -- Selection of benchmarks -- Access to agency information.
- 82.33A.020 - Consulting with Washington economic development commission.
82.34 - Pollution control facilities -- Tax exemptions and credits.
- 82.34.010 - Definitions.
- 82.34.015 - Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).
- 82.34.020 - Application for certificate -- Filing -- Form -- Contents.
- 82.34.030 - Approval of application by control agency -- Notice to department -- Hearing -- Appeal to state air pollution control board.
- 82.34.040 - Rules.
- 82.34.050 - Original acquisition of facility exempt from sales and use taxes -- Election to take tax credit in lieu of exemption.
- 82.34.060 - Application for final cost determination as to existing or new facility -- Filing -- Form -- Contents -- Approval -- Determination of costs -- Credits against taxes imposed by chapters 82.
- 82.34.090 - Certified mail -- Use of in sending certificates or notice of refusal to issue certificates.
- 82.34.100 - Revision of prior findings of appropriate control agency -- Grounds for modification or revocation of certificate or supplement -- Exemptions from revocation.
- 82.34.110 - Administrative and judicial review.
- 82.34.900 - Severability -- 1967 ex.s. c 139.
- 82.34.901 - Severability -- 1981 2nd ex.s. c 9.
82.36 - Motor vehicle fuel tax.
- 82.36.010 - Definitions.
- 82.36.020 - Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
- 82.36.022 - Tax imposed -- Intent.
- 82.36.025 - Motor vehicle fuel tax rate -- Expiration of subsection.
- 82.36.026 - Tax liability -- General.
- 82.36.027 - Tax liability of terminal operator.
- 82.36.028 - Tax liability -- Reciprocity agreements.
- 82.36.029 - Deductions -- Handling losses -- Reports.
- 82.36.031 - Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
- 82.36.032 - Penalty for filing fraudulent tax report.
- 82.36.035 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
- 82.36.040 - Payment of tax -- Penalty for delinquency.
- 82.36.044 - Credit for worthless accounts receivable -- Report -- Adjustment.
- 82.36.045 - Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reasses
- 82.36.047 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
- 82.36.050 - Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
- 82.36.060 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
- 82.36.070 - Issuance of license -- Display -- Refusal of issuance--Inspection of records.
- 82.36.075 - Reports by persons other than licensees -- Department requirements -- Forms.
- 82.36.080 - Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
- 82.36.090 - Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
82.38 - Special fuel tax act.
82.41 - Multistate motor fuel tax agreement.
82.42 - Aircraft fuel tax.
82.44 - Motor vehicle excise tax.
82.45 - Excise tax on real estate sales.
82.46 - Counties and cities -- Excise tax on real estate sales.
82.47 - Border area motor vehicle fuel and special fuel tax.
82.48 - Aircraft excise tax.
82.49 - Watercraft excise tax.
82.50 - Travel trailers and campers excise tax.
82.52 - Extension of excises to federal areas.
82.56 - Multistate tax compact.
82.58 - Simplified sales and use tax administration act.
82.60 - Tax deferrals for investment projects in rural counties.
82.62 - Tax credits for eligible business projects in rural counties.
82.63 - Tax deferrals for high technology businesses.
82.64 - Syrup tax.
82.65A - Intermediate care facilities for persons with intellectual disabilities.
82.66 - Tax deferrals for new thoroughbred race tracks.
82.70 - Commute trip reduction incentives.
82.72 - Telephone program excise tax administration.
82.73 - Washington main street program tax incentives.
82.74 - Tax deferrals for fruit and vegetable businesses.
82.75 - Tax deferrals for biotechnology and medical device manufacturing businesses.
82.80 - Local option transportation taxes.
82.82 - Community empowerment zones -- Tax deferral program.
82.98 - Construction.
RCW Dispositions
Notes