Tax on wholesalers.

Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.

[2004 c 24 § 5; 2003 2nd sp.s. c 1 § 5; 2001 1st sp.s. c 9 § 3; (2001 1st sp.s. c 9 § 2 expired July 1, 2001); 1999 c 358 § 2. Prior: 1999 c 358 § 1; 1998 c 343 § 2; 1998 c 329 § 1; 1998 c 312 § 6; 1994 c 124 § 2; 1993 sp.s. c 25 § 105; 1981 c 172 § 4; 1971 ex.s. c 281 § 6; 1971 ex.s. c 186 § 4; 1969 ex.s. c 262 § 37; 1967 ex.s. c 149 § 11; 1961 c 15 § 82.04.270; prior: 1959 ex.s. c 5 § 3; 1955 c 389 § 47; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 225 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]

Notes: Intent -- Effective date -- 2004 c 24: See notes following RCW 82.04.2909.

Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.

Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.

Effective dates -- 2001 1st sp.s. c 9: See note following RCW 82.04.298.

Expiration dates -- 2001 1st sp.s. c 9: See note following RCW 82.04.290.

Effective date -- 1999 c 358 § 2: "Section 2 of this act takes effect July 1, 2001." [1999 c 358 § 23.]

Effective date -- 1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.

Effective date -- 1998 c 343: See note following RCW 82.04.272.

Effective date -- 1998 c 329: "This act takes effect July 1, 1998." [1998 c 329 § 2.]

Effective date -- Savings -- 1998 c 312: See notes following RCW 82.04.332.

Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.

Effective dates -- 1981 c 172: See note following RCW 82.04.240.

Effective date -- 1971 ex.s. c 186: See note following RCW 82.04.110.