https://library.partnertax.ai/us-wa/stat/ 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.01.050 1967 ex.s. c 26 s 2 .] Notes: Effective date — 1967 ex.s. c 26: "This act shall take effect July 1, 1967." [ 1967 ex.s. c 26 s 53 . https://library.partnertax.ai/us-wa/stat/82.01.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.01.070 1997 c 156 s 1 ; 1982 c 128 s 1 ; 1967 ex.s. c 26 s 4 .] Notes: Effective date — 1982 c 128: "This act is 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 March 1, 1982." [ 1982 c 128 s 2 . https://library.partnertax.ai/us-wa/stat/82.01.080 1997 c 156 s 2 ; 1967 ex.s. c 26 s 5 . https://library.partnertax.ai/us-wa/stat/82.01.090 1967 ex.s. c 26 s 6 . https://library.partnertax.ai/us-wa/stat/82.01.100 1967 ex.s. c 26 s 11 . https://library.partnertax.ai/us-wa/stat/82.01.115 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.100 2011 c 331 s 3 ; 1992 c 219 s 2 .] Notes: Intent — 2011 c 331: "The legislature recognizes that fire sprinkler systems in private residences may prevent catastrophic losses of life and property, but that financial, technical, and other issues often discourage property owners from installing these protective systems. It is the intent of the legislature to eradicate barriers that prevent the voluntary installation of sprinkler systems in private residences by promoting education regarding the effectiveness of residential fire sprinklers, and by providing financial and regulatory incentives to homeowners, builders, and water purveyors for voluntarily installing the systems. It is the further intent of the legislature to fully preserve the rulings of Fisk v. City of Kirkland, 164 Wn.2d 891 (2008), Stiefel v. City of Kent, 132 Wn. App.523 (2006), and similar cases." [ 2011 c 331 s 1 . https://library.partnertax.ai/us-wa/stat/82.02.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.240 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.02.250 2019 c 8 s 104 .] Notes: Effective date — 2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: "Sections 101, 104, 106, 201, 402, 403, 404, 405, and 501 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 14, 2019]." [ 2019 c 8 s 804 .] Existing rights and liability — 2019 c 8: "The repeals and amendments in this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or amended, or under any rule or order adopted under those statutes, nor do they affect any proceeding instituted under them." [ 2019 c 8 s 801 .] Retroactive application — 2019 c 8: "This act applies prospectively only, except for sections 106 and 201 of this act, which apply both prospectively and retroactively to October 1, 2018." [ 2019 c 8 s 803 . https://library.partnertax.ai/us-wa/stat/82.02.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.020 2018 c 174 s 1 ; 1967 ex.s. c 26 s 31 . https://library.partnertax.ai/us-wa/stat/82.03.030 2018 c 174 s 2 ; 1967 ex.s. c 26 s 32 . https://library.partnertax.ai/us-wa/stat/82.03.040 2018 c 174 s 3 ; 1967 ex.s. c 26 s 33 . https://library.partnertax.ai/us-wa/stat/82.03.050 2018 c 174 s 4 ; 2013 c 23 s 311 ; 1975-'76 2nd ex.s. c 34 s 176; 1970 ex.s. c 65 s 2 ; 1967 ex.s. c 26 s 34 .] Notes: Effective date — Severability — 1975-'76 2nd ex.s. c 34: See notes following RCW 2.08.115 . Severability — 1970 ex.s. c 65: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1970 ex.s. c 65 s 11 .] Effective date — 1970 ex.s. c 65: "This 1970 amendatory act shall take effect July 1, 1970." [ 1970 ex.s. c 65 s 12 . https://library.partnertax.ai/us-wa/stat/82.03.060 2018 c 174 s 5 ; 2013 c 23 s 312 ; 1967 ex.s. c 26 s 35 . https://library.partnertax.ai/us-wa/stat/82.03.070 1988 c 222 s 2 ; 1967 ex.s. c 26 s 36 . https://library.partnertax.ai/us-wa/stat/82.03.080 2018 c 174 s 7 ; 2013 c 23 s 313 ; 1967 ex.s. c 26 s 37 . https://library.partnertax.ai/us-wa/stat/82.03.090 1967 ex.s. c 26 s 38 . https://library.partnertax.ai/us-wa/stat/82.03.100 2018 c 174 s 10 ; 1967 ex.s. c 26 s 39 . https://library.partnertax.ai/us-wa/stat/82.03.110 1967 ex.s. c 26 s 40 . https://library.partnertax.ai/us-wa/stat/82.03.120 2018 c 174 s 12 ; 1988 c 222 s 3 ; 1967 ex.s. c 26 s 41 . https://library.partnertax.ai/us-wa/stat/82.03.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.140 2023 c 28 s 1 ; 2018 c 174 s 13 ; 2000 c 103 s 1 ; 1988 c 222 s 4 ; 1982 1st ex.s. c 46 s 8 ; 1967 ex.s. c 26 s 43 . https://library.partnertax.ai/us-wa/stat/82.03.150 2018 c 174 s 14 ; 2000 c 103 s 2 ; 1988 c 222 s 5 ; 1967 ex.s. c 26 s 44 . https://library.partnertax.ai/us-wa/stat/82.03.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.170 2018 c 174 s 16 ; 1988 c 222 s 7 ; 1967 ex.s. c 26 s 46 . https://library.partnertax.ai/us-wa/stat/82.03.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.03.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.010 1996 c 93 s 4 ; 1961 c 15 s 82.04.010 . Prior: 1955 c 389 s 2 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.051 2021 c 145 s 4 ; 2020 c 109 s 2 ; 1999 c 212 s 2 .] Notes: Finding — Intent — 2020 c 109; 1999 c 212: "(1) The legislature finds that the taxation of "services rendered in respect to constructing buildings or other structures" has generally included the entire transaction for construction, including certain services provided directly to the consumer or owner rather than the person engaged in the performance of the constructing activity. Changes in business practices and recent administrative and court decisions have confused the issue. Recognizing the need to remove barriers to the creation of affordable housing, it is the intent of the legislature to clarify which services, if standing alone and not part of the construction agreement, are taxed as retail or wholesale sales, and which services will continue to be taxed as a service. (2) It is further the intent of the legislature to confirm that the entire price for the construction of a building or other structure for a consumer or owner continues to be a retail sale, even though some of the individual services reflected in the price, if provided alone, would be taxed as services and not as separate retail or wholesale sales. (3) Therefore, the intent of this act is to maintain the application of the law and not to extend retail treatment to activities not previously treated as retail activities. Services that are otherwise subject to tax as a service under RCW 82.04.290 (2), including but not limited to engineering, architectural, surveying, flagging, accounting, legal, consulting, or administrative services, remain subject to tax as a service under RCW 82.04.290 (2), if the person responsible for the performance of those services is not also responsible for the performance of the constructing, building, repairing, improving, or decorating activities. Additionally, unless otherwise provided by law, a person entering into an agreement to be responsible for the performance of services otherwise subject to tax as a service under RCW 82.04.290 (2), and subsequently entering into a separate agreement to be responsible for the performance of constructing, building, repairing, improving, or decorating activities, is subject to tax as a service under RCW 82.04.290 (2) with respect to the first agreement, and is subject to tax under the appropriate section of chapter 82.04 RCW with respect to the second agreement, if at the time of the first agreement there was no contemplation by the parties, as evidenced by the facts, that the agreements would be awarded to the same person." [ 2020 c 109 s 1 ; 1999 c 212 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.331 2022 c 16 s 141 ; 2014 c 140 s 8 ; 1998 c 170 s 2 .] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Contingent effective dates — 1998 c 170: "(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law. (2) Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [ 1998 c 170 s 5 .] House Bill No. 2335 became 1998 c 312. Effective date — 1998 c 170: "This act takes effect July 1, 1998." [ 1998 c 170 s 6 . https://library.partnertax.ai/us-wa/stat/82.04.332 2007 c 131 s 1 ; 1998 c 312 s 2 .] Notes: Effective date — 1998 c 312: "This act takes effect July 1, 1998." [ 1998 c 312 s 11 .] Savings — 1998 c 312: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 1998 c 312 s 10 . https://library.partnertax.ai/us-wa/stat/82.04.333 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.334 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.335 1965 ex.s. c 145 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.337 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.338 Sec.] 501(c)(5). [ 1998 c 200 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.339 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.340 2000 c 103 s 6 ; 1988 c 19 s 4 ; 1961 c 15 s 82.04.340 . Prior: 1959 c 197 s 18 ; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part. https://library.partnertax.ai/us-wa/stat/82.04.350 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.355 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.360 2010 1st sp.s. c 23 s 702 ; 2010 c 106 s 207 . Prior: 1991 c 324 s 19 ; 1991 c 275 s 2 ; 1961 c 15 s 82.04.360 ; prior: 1959 c 197 s 20 ; prior: 1945 c 249, s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.] Notes: Application — Refunds — 2010 1st sp.s. c 23 ss 702 and 1704: "In accordance with Article VIII, section 5 of the state Constitution, sections 702 and 1704 of this act do not authorize refunds of business and occupation tax validly collected before July 1, 2010, on amounts received by an individual from a corporation as compensation for serving as a member of that corporation's board of directors." [ 2010 1st sp.s. c 23 s 1705 .] Intent — Findings — 2010 1st sp.s. c 23: "(1) In adopting the state's business and occupation tax, the legislature intended to tax virtually all business activities carried on within the state. See Simpson Inv. Co. v. Dep't of Revenue, 141 Wn.2d 139, 149 (2000). The legislature recognizes that the business and occupation tax applies to all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly, unless a specific exemption applies. (2) One of the major business and occupation tax exemptions is provided in RCW 82.04.360 for income earned as an employee or servant as distinguished from income earned as an independent contractor. The legislature's intent in providing this exemption was to exempt employee wages from the business and occupation tax but not to exempt income earned as an independent contractor. (3) The legislature finds that corporate directors are not employees or servants of the corporation whose board they serve on and therefore are not entitled to a business and occupation tax exemption under RCW 82.04.360 . The legislature further finds that there are no business and occupation tax exemptions for compensation received for serving as a member of a corporation's board of directors. (4) The legislature also finds that there is a widespread misunderstanding among corporate directors that the business and occupation tax does not apply to the compensation they receive for serving as a director of a corporation. It is the legislature's expectation that the department of revenue will take appropriate measures to ensure that corporate directors understand and comply with their business and occupation tax obligations with respect to their director compensation. However, because of the widespread misunderstanding by corporate directors of their liability for business and occupation tax on director compensation, the legislature finds that it is appropriate in this unique situation to provide limited relief against the retroactive assessment of business and occupation taxes on corporate director compensation. (5) The legislature also reaffirms its intent that all income of all independent contractors is subject to business and occupation tax unless specifically exempt under the Constitution or laws of this state or the United States." [ 2010 1st sp.s. c 23 s 701 .] Effective date — 2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: See note following RCW 82.04.2907 . Retroactive application — 2010 1st sp.s. c 23 ss 402 and 702: See note following RCW 82.04.423 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — 2010 c 106: See note following RCW 35.102.145 . Finding — Intent — 1991 c 275: "(1) The legislature finds: (a) The existing state policy is to exempt employees from the business and occupation tax. (b) It has been difficult to distinguish, for business and occupation tax purposes, between independent contractors and employees who are in the business of selling life insurance. The tests commonly used by the department of revenue to determine tax status have not successfully differentiated employees from independent contractors when applied to the life insurance industry. (2) The intent of this act is to apply federal tax law and rules to distinguish between employees and independent contractors for business and occupation tax purposes, solely for the unique business of selling life insurance." [ 1991 c 275 s 1 .] Effective date — 1991 c 275: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991." [ 1991 c 275 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.363 2009 c 535 s 409 ; 1997 c 388 s 1 .] Notes: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1997 c 388: "This act takes effect October 1, 1997." [ 1997 c 388 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.367 1998 c 324 s 1 ; 1987 c 433 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.368 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.370 1961 c 293 s 4 ; 1961 c 15 s 82.04.370 . Prior: 1959 c 197 s 21 ; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part. https://library.partnertax.ai/us-wa/stat/82.04.380 1961 c 15 s 82.04.380 . Prior: 1959 c 197 s 22 ; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part. https://library.partnertax.ai/us-wa/stat/82.04.385 2020 c 274 s 68 . Prior: 1988 c 176 s 915 ; 1988 c 13 s 1 ; 1972 ex.s. c 134 s 1 ; 1970 ex.s. c 81 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.390 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.392 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.399 1996 c 272 s 1 .] Notes: Effective date — 1996 c 272: "This act shall take effect July 1, 1996." [ 1996 c 272 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.405 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.408 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.410 1967 ex.s. c 149 s 15 ; 1961 c 15 s 82.04.410 . Prior: 1959 c 197 s 25 ; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part. https://library.partnertax.ai/us-wa/stat/82.04.415 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.416 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.418 1983 1st ex.s. c 66 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.419 1983 1st ex.s. c 66 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.421 1997 c 408 s 1 .] Notes: Effective date — 1997 c 408: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 408 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.422 2004 c 81 s 1 ; 2001 c 258 s 1 .] Notes: Effective date — 2004 c 81: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 22, 2004]." [ 2004 c 81 s 2 .] Effective date — 2001 c 258: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2001." [ 2001 c 258 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.423 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.425 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.426 2024 c 261 s 3 . Prior: 2017 3rd sp.s. c 37 s 524 ; (2017 3rd sp.s. c 37 s 523 expired January 1, 2018); 2017 c 135 s 13 ; 2010 c 114 s 110 ; 2003 c 149 s 2 .] Notes: Tax preference performance statement exemption — Effective date — 2024 c 261 ss 2-9: See notes following RCW 82.04.241 . Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 . Expiration date — 2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404 . Effective date — 2017 c 135: See note following RCW 82.32.534 . Finding — Intent — 2010 c 114: See note following RCW 82.32.534 . Findings — Intent — 2003 c 149: "The legislature finds that the welfare of the people of the state of Washington is positively impacted through the encouragement and expansion of family wage employment in the state's manufacturing industries. The legislature further finds that targeting tax incentives to focus on key industry clusters is an important business climate strategy. The Washington competitiveness council has recognized the semiconductor industry, which includes the design and manufacture of semiconductor materials, as one of the state's existing key industry clusters. Businesses in this cluster in the state of Washington are facing increasing pressure to expand elsewhere. The sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature improved Washington's ability to compete with other states for manufacturing investment. However, additional incentives for the semiconductor cluster need to be put in place in recognition of the unique forces and global issues involved in business decisions that key businesses in this cluster face. Therefore, the legislature intends to enact comprehensive tax incentives for the semiconductor cluster that address activities of the lead product industry and its suppliers and customers. Tax incentives for the semiconductor cluster are important in both retention and expansion of existing business and attraction of new businesses, all of which will strengthen this cluster. The legislature also recognizes that the semiconductor industry involves major investment that results in significant construction projects, which will create jobs and bring many indirect benefits to the state during the construction phase." [ 2003 c 149 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.427 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.431 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.432 1967 ex.s. c 149 s 17 . https://library.partnertax.ai/us-wa/stat/82.04.433 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.434 1991 c 13 s 1 .] Notes: Effective date — 1991 c 13: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991." [ 1991 c 13 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.436 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.440 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.447 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.448 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.449 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.450 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.460 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.462 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.470 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.480 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.500 1961 c 15 s 82.04.500 . Prior: 1935 c 180 s 14 ; RRS s 8370-14. https://library.partnertax.ai/us-wa/stat/82.04.510 1961 c 15 s 82.04.510 . Prior: 1959 c 197 s 28 ; 1935 c 180 s 15 ; RRS s 8370-15. https://library.partnertax.ai/us-wa/stat/82.04.520 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.530 2007 c 54 s 13 ; 2007 c 6 s 1022 ; 2004 c 153 s 410 ; 2002 c 67 s 3 .] Notes: Reviser's note: This section was amended by 2007 c 6 s 1022 and by 2007 c 54 s 13, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1). Findings — Intent — 2007 c 54: "In July 2000, congress passed the mobile telecommunications sourcing act (P.L. 106-252). The act addresses the problem of determining the situs of a cellular telephone call for tax purposes. In 2002, the legislature passed Senate Bill No. 6539 (chapter 67, Laws of 2002), which addressed the sourcing of mobile telecommunications for state business and occupation tax, state and local retail sales taxes, city utility taxes, and state and county telephone access line taxes. Section 18, chapter 67, Laws of 2002 provided that the act is null and void if the federal mobile telecommunications sourcing act is substantially impaired or limited as a result of a court decision that is no longer subject to appeal. The legislature finds that the contingent null and void clause in section 18, chapter 67, Laws of 2002 has resulted in the necessity of codifying two versions of a number of statutes to incorporate contingent expiration and effective dates. The legislature recognizes that this adds complexity to the tax code and makes tax administration more difficult. The legislature further finds that there is little or no likelihood that the federal mobile telecommunications sourcing act will be substantially impaired or limited as a result of a court decision. Therefore, the legislature intends in section 2 of this act to simplify Washington's tax code and tax administration by eliminating the contingent null and void clause in section 18, chapter 67, Laws of 2002." [ 2007 c 54 s 1 .] Severability — 2007 c 54: See note following RCW 82.04.050 . Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 . Findings — Intent — 2007 c 6: See note following RCW 82.14.390 . Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 . Finding — 2002 c 67: "The legislature finds that the United States congress has enacted the mobile telecommunications sourcing act for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications services. The legislature desires to adopt implementing legislation governing taxation by the state and by affected local taxing jurisdictions within the state. The legislature recognizes that the federal act is intended to provide a clarification of sourcing rules that is revenue-neutral among the states, and that the clarifications required by the federal act are likely in fact to be revenue-neutral at the state level. The legislature also desires to take advantage of a provision of the federal act that allows a state with a generally applicable business and occupation tax, such as this state, to make certain of the uniform sourcing rules elective for such tax." [ 2002 c 67 s 1 .] Effective date — 2002 c 67: "This act takes effect August 1, 2002." [ 2002 c 67 s 19 . https://library.partnertax.ai/us-wa/stat/82.04.535 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.540 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.545 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.600 1979 ex.s. c 266 s 8 . https://library.partnertax.ai/us-wa/stat/82.04.601 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.610 2019 c 8 s 501 ; 2007 c 477 s 2 .] Notes: Effective date — 2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250 . Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 . Intent — Purpose — 2007 c 477: "Because of the uncertainty regarding the constitutional limitations on the taxation of import and export sales of tangible personal property, the legislature recognizes the need to provide clarity in the taxation of imports and exports. It is the legislature's intent to provide a statutory tax exemption for the sale of tangible personal property in import or export commerce, which is not dependent on future interpretation of the constitutional limitations on the taxation of imports and exports by the courts. The sole purpose of the legislature in enacting RCW 82.04.610 and 82.08.990 is to codify current department practice in the taxation of import and export sales of tangible personal property consistent with WAC 458-20-193C. It is not the intent of the legislature in enacting RCW 82.04.610 and 82.08.990 to eliminate, narrow, or expand existing exemptions under WAC 458-20-193C." [ 2007 c 477 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.615 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.620 2007 c 447 s 1 .] Notes: Effective date — 2007 c 447: "This act takes effect October 1, 2007." [ 2007 c 447 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.627 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.628 2017 3rd sp.s. c 37 s 302 .] Notes: Tax preference performance statement — 2017 3rd sp.s. c 37 s 302: "(1) This section is the tax preference performance statement for the tax preferences contained in section 302, chapter 37, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to reduce structural inefficiencies, as indicated in RCW 82.32.808 (2)(d). (3) It is the legislature's specific public policy objective to provide tax relief to certain distributors of commercial fertilizer, agricultural crop protection products, and seeds. If a review finds that the number of wholesalers of agricultural crop protection products, seed, and fertilizer qualifying for the exemption has increased or stayed the same, then the legislature intends to extend the expiration date of the tax preferences. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to the department of revenue's data." [ 2017 3rd sp.s. c 37 s 301 .] Effective date — 2017 3rd sp.s. c 37 ss 301, 302, and 1001-1003: "Parts III and X of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2017." [ 2017 3rd sp.s. c 37 s 1402 . https://library.partnertax.ai/us-wa/stat/82.04.635 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.640 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.645 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.650 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.655 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.660 2024 c 339 s 15 ; 2020 c 20 s 1469 ; 2015 c 185 s 2 .] Notes: Finding — Intent — 2024 c 339: See note following RCW 70A.505.010 . Finding — Intent — 2015 c 185: "The legislature finds that Engrossed Substitute House Bill No. 2246, enacted in 2014, created an environmental handling charge. However, the 2014 legislature did not intend for business and occupation taxes to be imposed on top of such charge. Therefore, the legislature intends to clarify that environmental handling charges are not subject to business and occupation taxation." [ 2015 c 185 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.665 2024 c 141 s 2 .] Notes: Tax preference performance statement — 2024 c 141 ss 2-4: "(1) This section is the tax preference performance statement for the tax preference contained in sections 2 through 4, chapter 141, 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808 (2)(e). (3) It is the legislature's specific public policy objective to reduce the tax burden on individuals and businesses imposed by the existing business and occupation tax rates. (4) If the review finds that there is an increase of the utilization of adaptive recreational and rehabilitation facilities by disabled veterans and members of the armed forces of the United States of America then the legislature intends to extend the expiration date of this tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2024 c 141 s 1 .] Effective date — 2024 c 141: "This act takes effect October 1, 2024." [ 2024 c 141 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.750 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.755 2020 c 20 s 1470 ; 2015 c 15 s 7 . https://library.partnertax.ai/us-wa/stat/82.04.756 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.758 2023 c 470 s 3015 ; 2022 c 119 s 1 .] Notes: Explanatory statement — 2023 c 470: See note following RCW 10.99.030 . Tax preference performance statement — 2022 c 119: "(1) This section is the tax preference performance statement for the tax preference contained in sections 1 and 2, chapter 119, Laws of 2022. This performance statement is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to reduce structural inefficiencies in the tax structure, as indicated in RCW 82.32.808 (2)(d). (3) It is the legislature's specific public policy objective to provide tax relief to farmers, including those who changed their farm structure in response to federal regulations regarding irrigated water." [ 2022 c 119 s 3 .] Tax preference automatic expiration date exemption — Tax preference metrics exemption — 2022 c 119: "The provisions of RCW 82.32.805 and 82.32.808 (4) do not apply to this act." [ 2022 c 119 s 4 .] Effective date — 2022 c 119: "This act takes effect July 1, 2022." [ 2022 c 119 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.759 2025 c 15 s 1 ; 2024 c 252 s 2 ; 2023 c 286 s 2 .] Notes: *Reviser's note: RCW 42.17A.005 was repealed by 2024 c 164 s 257, effective January 1, 2026. Expiration date — 2025 c 15 s 1: "Section 1 of this act expires January 1, 2026." [ 2025 c 15 s 3 .] Expiration date — 2024 c 252 s 2: "Section 2 of this act expires January 1, 2034." [ 2024 c 252 s 7 .] Tax preference performance statement — 2023 c 286 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 286, Laws of 2023. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals and to create or retain jobs, as indicated in RCW 82.32.808 (2) (c) and (e). (3) It is the legislature's specific public policy objective to protect and support local journalism. (4) If a review finds that the tax preference accomplishes its goal of supporting local journalism across the state, measured by retaining 75 percent of the journalism jobs, local newspapers, and community-focused online news outlets based in Washington as of December 31, 2022, or if a review finds that the tax preference enables locally based journalism outlets to continue to exist when compared to states that did not provide similar tax incentives, then the legislature intends to extend the expiration date of this tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state. (6) RCW 82.32.808 (6) does not apply to the tax preference created in section 2 of this act." [ 2023 c 286 s 7 .] Findings — 2023 c 286: "The legislature finds that Washington state's local newspapers and online digital news publishers are important providers of journalism in their communities. Across the state and the country, local newspapers are vanishing at an alarming rate. Since the advent of the internet, Washington state newspapers, large and small, have experienced severe financial losses that caused layoffs and reduced journalistic capacity. Between 2005 and 2020, Washington state newspapers lost 67 percent of their newsroom employees. Many print media organizations operate at a deficit due to disruption of traditional revenue streams and even the surviving legacy news organizations are cutting staff and circulation. Washington state has lost more than two dozen weeklies and three dailies since 2004. The decline of these journalistic institutions represents a threat to democracy, government accountability, and civic engagement. A Portland State University study found that the loss of local journalism is correlated to a decline in civic engagement, both nationally and in Washington state, which includes contacting a public office to express an opinion, participating in school groups, community associations, or civic organizations, and serving on a committee of any group or organization. The legislature finds that local journalism can help keep watch over health trends in the community by identifying and preventing disease. The legislature finds that rural and underserved communities are the hardest hit in the area of public health when newspapers decline. The legislature finds that local journalism helps combat government corruption and holds powerful institutions accountable. Newspapers in Washington state have lobbied and editorialized for open public records, and fought attempts to rein in frivolous requests, costing local and state governments millions of dollars each year. Without legislative action, the current business and occupation tax preference for newspaper publishers will expire on July 1, 2024." [ 2023 c 286 s 1 .] Effective date — 2023 c 286: "This act takes effect January 1, 2024." [ 2023 c 286 s 8 .] Expiration date — 2023 c 286: "This act expires January 1, 2034." [ 2023 c 286 s 9 .] PDF RCW 82.04.759 Exemptions — Newspapers — Eligible Digital Content. (Effective January 1, 2026, Until January 1, 2034.) (1) This chapter does not apply to amounts received by any person for engaging in any of the following activities: (a) Printing a newspaper, publishing a newspaper, or both; or (b) Publishing eligible digital content by a person who reported under the printing and publishing tax classification for the reporting period that covers January 1, 2008, for engaging in printing and/or publishing a newspaper, as defined on January 1, 2008. (2) The exemption under this section must be reduced by an amount equal to the value of any expenditure made by the person during the tax reporting period. For purposes of this subsection, "expenditure" has the meaning provided in RCW 29B.10.230 . (3) If a person who is primarily engaged in printing a newspaper, publishing a newspaper, or publishing eligible digital content, or any combination of these activities, charges a single, nonvariable amount to advertise in, subscribe to, or access content in both a publication identified in subsection (1) of this section and another type of publication, the entire amount is exempt under this section. (4) For purposes of this section, "eligible digital content" means a publication that: (a) Is published at regularly stated intervals of at least once per month; (b) Features written content, the largest category of which, as determined by word count, contains material that identifies the author or the original source of the material; and (c) Is made available to readers exclusively in an electronic format. (5) The exemption under this section applies only to persons primarily engaged in printing a newspaper, publishing a newspaper, or publishing eligible digital content, or any combination of these activities, unless these business activities were previously engaged in by an affiliated person and were not the affiliated person's primary business activity. (6) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (7) Any person claiming the exemption under this section who fails to meet the requirement under subsection (6) of this section is subject to the provisions under RCW 82.32.534 (4) equal to the gross income of the business activities under this section multiplied by the rate of 0.484 percent. (8) If at any time the department finds that a person is not eligible for the exemption under this section, the amount of taxes for which an exemption has been granted is immediately due equal to the gross income of the business activities under this section multiplied by the rate of 0.484 percent. The department must assess interest, but not penalties, on the taxes for which the person is not eligible for the exemption. The interest must be assessed at the rate provided for delinquent excise taxes under chapter 82.32 RCW, is retroactive to the date the tax exemption was taken, and accrues until the taxes for which the exemption has been used are paid. (9) For purposes of this section, the following definitions apply: (a) "Affiliated" has the same meaning as provided in RCW 82.04.299 . (b) "Primarily" means, with respect to a business activity or combination of business activities of a taxpayer, more than 50 percent of the taxpayer's gross worldwide income from all business activities, whether subject to tax under this chapter or not, comes from such activity or activities. [ 2025 c 15 s 2 . Prior: 2024 c 252 s 2 ; 2024 c 164 s 534 ; 2023 c 286 s 2 .] Notes: Effective date — 2025 c 15 s 2: "Section 2 of this act takes effect January 1, 2026." [ 2025 c 15 s 4 .] Expiration date — 2025 c 15 s 2: "Section 2 of this act expires January 1, 2034." [ 2025 c 15 s 5 .] Expiration date — 2024 c 252 s 2: "Section 2 of this act expires January 1, 2034." [ 2024 c 252 s 7 .] Expiration date — 2024 c 164 s 534: "Section 534 of this act expires January 1, 2034." [ 2024 c 164 s 535 .] Intent — Construction — Rules remain valid — Effective date — 2024 c 164: See notes following RCW 29B.10.010 . Tax preference performance statement — 2023 c 286 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 286, Laws of 2023. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals and to create or retain jobs, as indicated in RCW 82.32.808 (2) (c) and (e). (3) It is the legislature's specific public policy objective to protect and support local journalism. (4) If a review finds that the tax preference accomplishes its goal of supporting local journalism across the state, measured by retaining 75 percent of the journalism jobs, local newspapers, and community-focused online news outlets based in Washington as of December 31, 2022, or if a review finds that the tax preference enables locally based journalism outlets to continue to exist when compared to states that did not provide similar tax incentives, then the legislature intends to extend the expiration date of this tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state. (6) RCW 82.32.808 (6) does not apply to the tax preference created in section 2 of this act." [ 2023 c 286 s 7 .] Findings — 2023 c 286: "The legislature finds that Washington state's local newspapers and online digital news publishers are important providers of journalism in their communities. Across the state and the country, local newspapers are vanishing at an alarming rate. Since the advent of the internet, Washington state newspapers, large and small, have experienced severe financial losses that caused layoffs and reduced journalistic capacity. Between 2005 and 2020, Washington state newspapers lost 67 percent of their newsroom employees. Many print media organizations operate at a deficit due to disruption of traditional revenue streams and even the surviving legacy news organizations are cutting staff and circulation. Washington state has lost more than two dozen weeklies and three dailies since 2004. The decline of these journalistic institutions represents a threat to democracy, government accountability, and civic engagement. A Portland State University study found that the loss of local journalism is correlated to a decline in civic engagement, both nationally and in Washington state, which includes contacting a public office to express an opinion, participating in school groups, community associations, or civic organizations, and serving on a committee of any group or organization. The legislature finds that local journalism can help keep watch over health trends in the community by identifying and preventing disease. The legislature finds that rural and underserved communities are the hardest hit in the area of public health when newspapers decline. The legislature finds that local journalism helps combat government corruption and holds powerful institutions accountable. Newspapers in Washington state have lobbied and editorialized for open public records, and fought attempts to rein in frivolous requests, costing local and state governments millions of dollars each year. Without legislative action, the current business and occupation tax preference for newspaper publishers will expire on July 1, 2024." [ 2023 c 286 s 1 .] Effective date — 2023 c 286: "This act takes effect January 1, 2024." [ 2023 c 286 s 8 .] Expiration date — 2023 c 286: "This act expires January 1, 2034." [ 2023 c 286 s 9 . https://library.partnertax.ai/us-wa/stat/82.04.760 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.765 2020 c 20 s 1471 ; 2019 c 344 s 15 . https://library.partnertax.ai/us-wa/stat/82.04.767 2021 c 4 s 1 .] Notes: Retroactive application — 2021 c 4: "This act applies both prospectively and retroactively to February 29, 2020." [ 2021 c 4 s 7 .] Automatic expiration date and tax preference performance statement exemption — 2021 c 4: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 4 s 8 .] Effective date — 2021 c 4: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 19, 2021]." [ 2021 c 4 s 9 . https://library.partnertax.ai/us-wa/stat/82.04.769 2024 c 115 s 1 .] Notes: Retroactive application — 2024 c 115: "This act applies both retrospectively and prospectively." [ 2024 c 115 s 3 .] Effective date — 2024 c 115: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect April 1, 2024." [ 2024 c 115 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.770 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.775 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.777 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.900 1961 c 15 s 82.04.900 . Prior: 1951 1st ex.s. c 9 s 15 . https://library.partnertax.ai/us-wa/stat/82.04.2403 1994 c 167 s 1 .] Notes: Effective date — 1994 c 167: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 30, 1994]." [ 1994 c 167 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.2404 2024 c 261 s 10 ; 2021 c 145 s 6 ; 2017 3rd sp.s. c 37 s 503 ; (2017 3rd sp.s. c 37 s 502 expired January 1, 2018); 2017 c 135 s 10 ; 2010 c 114 s 105 ; 2006 c 84 s 2 .] Notes: Tax preference performance statement — 2024 c 261 s 10: "(1) This section is the tax preference performance statement for section 10, chapter 261, 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 be used to determine eligibility for preferential tax treatment. (2) The tax preference performance statement in section 1, chapter 139, Laws of 2020 applies to the expansion of the tax preference in section 10, chapter 261, Laws of 2024." [ 2024 c 261 s 14 .] Effective date — 2024 c 261: See note following RCW 82.04.241 . Effective date — 2017 3rd sp.s. c 37 ss 102-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: "Sections 201, 203, 204, 205, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, and 707 of this act and parts I and VIII of this act take effect January 1, 2018." [ 2017 3rd sp.s. c 37 s 1404 .] Tax preference performance statement — 2020 c 139; 2017 3rd sp.s. c 37 ss 502 and 503: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 502 and 503, chapter 37, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to induce certain designated behavior by taxpayers, improve industry competitiveness, and create or retain jobs, as indicated in RCW 82.32.808 (2) (a) through (c). (3) It is the legislature's specific public policy objective to maintain and expand business in the semiconductor cluster. It is the legislature's intent to extend by ten years the preferential tax rates for manufacturers and processors for hire of semiconductor materials in order to maintain and grow jobs in the semiconductor cluster. (4) If a review finds that: (a) Since October 19, 2017, at least one project in the semiconductor cluster has located in Clark county, and that this project generates at least two thousand five hundred high-wage jobs, all of which pay twenty dollars per hour or more and at least eighty percent of which pay thirty-five dollars per hour or more; and (b) the number of jobs in the semiconductor cluster in Washington has increased since October 19, 2017, then the legislature intends to extend the expiration date of the tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to data from the department of revenue's annual survey for tax years ending before January 1, 2020, and annual tax performance report for subsequent tax years." [ 2020 c 139 s 1 ; 2017 3rd sp.s. c 37 s 501 .] Expiration date — 2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: "Sections 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525 of this act expire January 1, 2018." [ 2017 3rd sp.s. c 37 s 1405 .] Effective date — 2017 c 135: See note following RCW 82.32.534 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective date — 2007 c 54 s 22 ; 2006 c 84 ss 2-8: "(1)(a) Sections 2 through 8, chapter 84, Laws of 2006 and section 22, chapter 54, Laws of 2007 are contingent upon the siting, expansion, or renovation, and commercial operation of a significant semiconductor materials fabrication facility or facilities in the state of Washington. (b) For the purposes of this section: (i) "Commercial operation" means the equipment and process qualifications in the new, expanded, or renovated building are completed and production for sale has begun. (ii) "Semiconductor materials fabrication" means the manufacturing of silicon crystals, silicon ingots that are at least three hundred millimeters in diameter, raw polished semiconductor wafers that are at least three hundred millimeters in diameter, and compound semiconductor wafers that are at least three hundred millimeters in diameter. (iii) "Significant" means that the combined investment or investments by a single person, occurring at any time before December 1, 2006, of new buildings, expansion or renovation of existing buildings, tenant improvements to buildings, and machinery and equipment in the buildings, at the commencement of commercial production, is at least three hundred fifty million dollars based on actual expenditures by the person. (2) Except for section 1 of this act and this section, this act takes effect the first day of the month immediately following the department's determination that the contingency in subsection (1) of this section has occurred. The department shall make its determination regarding the contingency in subsection (1) of this section based on information provided to the department by affected taxpayers or representatives of affected taxpayers. (3) The department of revenue shall provide notice of the effective date of sections 2 through 8, chapter 84, Laws of 2006 [December 1, 2006] to affected taxpayers, the legislature, the office of the code reviser, and others as deemed appropriate by the department." [ 2007 c 54 s 29 ; 2006 c 84 s 9 .] Findings — Intent — 2006 c 84: "The legislature finds that the welfare of the people of the state of Washington is positively impacted through the encouragement and expansion of family wage employment in the state's manufacturing industries. The legislature further finds that targeting tax incentives to focus on key industry clusters is an important business climate strategy. Washington state has recognized the semiconductor industry, which includes the design and manufacture of semiconductor materials, as one of the state's existing key industry clusters. Businesses in this cluster in the state of Washington are facing increasing pressure to expand elsewhere. The sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature improved Washington's ability to compete with other states for manufacturing investment. In 2003 the legislature enacted comprehensive tax incentives for the semiconductor cluster that address activities of the lead product industry and its suppliers and customers. These tax incentives are contingent on the investment of at least one billion dollars in a new semiconductor microchip fabrication facility in this state, which has not occurred. This investment criteria failed to recognize the significance of potential investment in the advanced semiconductor materials sector. Therefore, the legislature intends to complement existing comprehensive tax incentives for the semiconductor cluster to address activities of the advanced semiconductor materials product industry and its suppliers and customers. Tax incentives for the semiconductor cluster are important in both retention and expansion of existing businesses and attraction of new businesses, all of which will strengthen this cluster. The legislature also recognizes that the semiconductor industry involves major investment that results in significant construction projects, which will create jobs and bring many indirect benefits to the state during the construction phase." [ 2006 c 84 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.2602 2020 c 165 s 2 .] Notes: Findings — Intent — 2020 c 165: "(1) Over the past two decades, the legislature has taken significant action to promote a positive business environment for Washington's aerospace industry. The legislature finds that the industry plays a significant role not only in the health of Washington's economy, but also in the health of the United States economy. Moreover, the domestic aerospace industry has faced significant challenges with the large subsidies provided to international competitors. (2) The legislature finds that a commitment to the elimination of trade barriers for aerospace as well as several other vital Washington exports is important. The legislature also wishes to help bring the United States into full compliance with a recent world trade organization ruling asserting Washington's business and occupation tax rate of 0.2904 percent violates world trade organization rules. The legislature hopes this action to help bring the United States into compliance will end the threat of retaliatory tariffs against many of Washington's industries, including agricultural products, fish, wine, and intellectual property. (3) The legislature appreciates the state aerospace industry's commitment to complying with the world trade organization ruling by advocating for the repeal of the preferential business and occupation tax. The legislature hopes that the repeal of this Washington aerospace preference will ensure continued economic success and competitiveness for the industry as well as many other industries. The legislature further hopes that the repeal of the 0.2904 business and occupation tax will allow for the complete resolution of all trade disputes surrounding large civil aircraft. (4) The legislature further finds that the people of Washington benefit from the presence of the aerospace industry in Washington state. The industry provides good wages and benefits for thousands of engineers, technicians, mechanics, and support staff working across the state. Furthermore, the legislature has a goal of preserving and growing employment in Washington state. The legislature intends that the future consideration of all tax measures will work to achieve this goal in a manner compliant with the world trade organization." [ 2020 c 165 s 1 .] Effective date — 2020 c 165: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 25, 2020]." [ 2020 c 165 s 6 . https://library.partnertax.ai/us-wa/stat/82.04.2905 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.2906 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.2907 2021 c 145 s 9 ; 2015 3rd sp.s. c 5 s 101 ; 2010 1st sp.s. c 23 s 107 ; (2010 1st sp.s. c 23 s 106 expired July 1, 2010); 2010 c 111 s 302 ; 2009 c 535 s 407 ; 2001 c 320 s 3 ; 1998 c 331 s 1 .] Notes: Construction — 2017 c 323: See note following RCW 82.08.052 . Effective dates — 2015 3rd sp.s. c 5: See note following RCW 82.08.052 . Expiration date — 2010 1st sp.s. c 23 ss 106, 901, and 1201: "Sections 106, 901, and 1201 of this act expire July 1, 2010." [ 2010 1st sp.s. c 23 s 1710 .] Effective date — 2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: "Parts VI, VII, and XIV and sections 107, 702, 902, and 1202 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2010." [ 2010 1st sp.s. c 23 s 1713 .] Contingency — Application — 2010 1st sp.s. c 23 ss 102-112: See notes following RCW 82.04.067 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 . Purpose — Retroactive application — Effective date — 2010 c 111: See notes following RCW 82.04.050 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 2001 c 320: See note following RCW 11.02.005 . Effective date — 1998 c 331: "This act takes effect July 1, 1998." [ 1998 c 331 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.2908 2012 c 10 s 70 ; 2005 c 514 s 302 ; 2004 c 174 s 1 .] Notes: Application — 2012 c 10: See note following RCW 18.20.010 . Effective date — 2005 c 514: See note following RCW 83.100.230 . Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 . Effective date — 2004 c 174: "This act takes effect July 1, 2004." [ 2004 c 174 s 8 . https://library.partnertax.ai/us-wa/stat/82.04.2909 2017 c 135 s 12 ; 2015 3rd sp.s. c 6 s 502 ; 2011 c 174 s 301 . Prior: 2010 1st sp.s. c 2 s 1 ; 2010 c 114 s 108 ; 2006 c 182 s 1 ; 2004 c 24 s 3 .] Notes: Effective date — 2017 c 135: See note following RCW 82.32.534 . Findings — Tax preference performance statement — 2015 3rd sp.s. c 6 ss 502-506: "(1) The legislature finds that the aluminum industry in Washington employs over one thousand people. The legislature further finds that average annual wages and benefits for these employment positions exceed one hundred thousand dollars and that each of these employment positions indirectly generates an additional two to three jobs within the state. The legislature further finds that the aluminum industry generates substantial taxes for local jurisdictions. The legislature further finds that the aluminum industry was severely impacted by the global economic recession. The legislature further finds that the London metal exchange, where aluminum is traded as a commodity, is extremely volatile and substantially impacts the profitability of the aluminum industry. The legislature further finds that for the aforementioned reasons, the industry continues to struggle with profitability, putting the continued employment of its Washington workforce in jeopardy. (2)(a) This subsection is the tax preference performance statement for the aluminum industry tax preferences in RCW 82.04.2909 , 82.04.4481 , 82.08.805 , 82.12.805 , and 82.12.022 , as amended in this Part V. The 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 be used to determine eligibility for preferential tax treatment. (b) The legislature categorizes this tax preference as one intended to accomplish the general purposes indicated in RCW 82.32.808 (2) (c) and (d). (c) It is the legislature's specific public policy objective to promote the preservation of employment positions within the Washington aluminum manufacturing industry as the industry continues to grapple with the lingering effects of the economic recession and the volatility of the London metal exchange. (d) To measure the effectiveness of the exemption provided in this Part V in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must evaluate the changes in the number of statewide employment positions for the aluminum industry in Washington." [ 2015 3rd sp.s. c 6 s 501 .] Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Intent — 2004 c 24: "The legislature recognizes that the loss of domestic manufacturing jobs has become a national concern. Washington state has lost one out of every six manufacturing jobs since July 2000. The aluminum industry has long been an important component of Washington state's manufacturing base, providing family-wage jobs often in rural communities where unemployment rates are very high. The aluminum industry is electricity intensive and was greatly affected by the dramatic increase in electricity prices which began in 2000 and which continues to affect the Washington economy. Before the energy crisis, aluminum smelters provided about 5,000 direct jobs. Today they provide fewer than 1,000 direct jobs. For every job lost in that industry, almost three additional jobs are estimated to be lost elsewhere in the state's economy. It is the legislature's intent to preserve and restore family-wage jobs by providing tax relief to the state's aluminum industry. The electric loads of aluminum smelters provide a unique benefit to the infrastructure of the electric power system. Under the transmission tariff of the Bonneville Power Administration, aluminum smelter loads, whether served with federal or nonfederal power, are subject to short-term interruptions that allow a higher import capability on the transmission interconnection between the northwest and California. These stability reserves allow more power to be imported in winter months, reducing the need for additional generation in the northwest, and would be used to prevent a widespread transmission collapse and blackout if there were a failure in the transmission interconnection between California and the northwest. It is the legislature's intent to retain these benefits for the people of the state." [ 2004 c 24 s 1 .] Effective date — 2004 c 24: "This act takes effect July 1, 2004." [ 2004 c 24 s 15 . https://library.partnertax.ai/us-wa/stat/82.04.3395 1995 2nd sp.s. c 11 s 3 .] Notes: Effective date — 1995 2nd sp.s. c 11: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 11 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.3651 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4201 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4251 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4261 2004 c 2 s 9 .] Notes: Effective date — 2004 c 2 ss 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [ 2004 c 2 s 11 . https://library.partnertax.ai/us-wa/stat/82.04.4262 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4263 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4264 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4265 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4266 2023 c 422 s 3 ; 2022 c 16 s 142 ; 2020 c 139 s 5 ; 2015 3rd sp.s. c 6 s 202 ; 2014 c 140 s 9 ; 2012 2nd sp.s. c 6 s 201 ; 2011 c 2 s 202 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 504 ; (2010 1st sp.s. c 23 s 503 expired June 10, 2010); 2010 c 114 s 111 ; 2006 c 354 s 3 ; 2005 c 513 s 1 .] Notes: Tax preference performance statement — 2023 c 422 ss 2-5: See note following RCW 82.04.4268 . Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Effective dates — 2020 c 272; 2017 c 323; 2015 3rd sp.s. c 6: "(1) Except as provided otherwise in this part, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2015. (2) Parts IV, VI, VIII, and XIX of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect September 1, 2015. (3) Part X of this act takes effect October 1, 2016. (4) Section 1105 of this act takes effect January 1, 2016. (5) Except for section 2004 of this act, Part XX of this act takes effect January 1, 2019." [ 2020 c 272 s 5 ; 2017 c 323 s 301 ; 2015 3rd sp.s. c 6 s 2301 .] Tax preference performance statement — 2015 3rd sp.s. c 6 ss 202-205: "This section is the tax preference performance statement for the agricultural processor tax exemptions in sections 202 through 205 of this act. The 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes this tax preference as one intended to accomplish the general purposes indicated in RCW 82.32.808 (2) (c) and (e). (2) It is the legislature's specific public policy objective to create and retain jobs and continue providing tax relief to the food processing industry. (3) To measure the effectiveness of the exemptions in sections 202 through 205 of this act in achieving the public policy objectives described in subsection (2) of this section, the joint legislative audit and review committee must evaluate the following: (a) The number of businesses that claim the exemptions in sections 202 through 205 of this act; (b) The change in total taxable income for taxpayers claiming the exemptions under sections 202 through 205 of this act; (c) The change in total employment for taxpayers claiming the exemptions under sections 202 through 205 of this act; and (d) For each calendar year, the total amount of exemptions claimed under sections 202 through 205 of this act as a percentage of total taxable income for taxpayers within taxable income categories. (4) The information provided in the annual survey submitted by the taxpayers under *RCW 82.32.585 , tax data collected by the department of revenue, and data collected by the employment security department is intended to provide the informational basis for the evaluation under subsection (3) of this section. (5) In addition to the data sources described under subsection (4) of this section, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under subsection (3) of this section." [ 2015 3rd sp.s. c 6 s 201 .] *Reviser's note: RCW 82.32.585 was repealed by 2017 c 135 s 2, effective January 1, 2018. Existing rights, liabilities, or obligations — Effective dates — Contingent effective dates — 2012 2nd sp.s. c 6: See notes following RCW 82.04.29005 . Findings — Construction — 2011 c 2 (Initiative Measure No. 1107): See notes following RCW 82.08.0293 . Expiration date — 2010 1st sp.s. c 23 ss 503, 505, and 514: "Sections 503, 505, and 514 of this act expire June 10, 2010." [ 2010 1st sp.s. c 23 s 1711 .] Effective date — 2010 1st sp.s. c 23 ss 504, 506, and 515: "Sections 504, 506, and 515 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 10, 2010." [ 2010 1st sp.s. c 23 s 1712 .] Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective dates — 2006 c 354: See note following RCW 82.04.4268 . Effective dates — 2005 c 513: "This act takes effect July 1, 2007, except for sections 1 through 3 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2005, and section 5, chapter 513, Laws of 2005, which takes effect April 30, 2007." [ 2007 c 243 s 1 ; 2005 c 513 s 14 . https://library.partnertax.ai/us-wa/stat/82.04.4267 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4268 2023 c 422 s 2 ; 2020 c 139 s 6 ; 2015 3rd sp.s. c 6 s 203 ; 2013 2nd sp.s. c 13 s 204 ; 2012 2nd sp.s. c 6 s 202 ; 2010 c 114 s 112 ; 2006 c 354 s 1 .] Notes: Tax preference performance statement — 2023 c 422 ss 2-5: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 2 through 5, chapter 422, Laws of 2023. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to create or retain jobs and provide tax relief for certain businesses or individuals as indicated in RCW 82.32.808 (2) (c) and (e). (3) It is the legislature's specific public policy objective to create and retain jobs and continue providing tax relief to the food processing industry. (4) To measure the effectiveness of the exemptions in sections 2 through 5 of this act in achieving the public policy objectives described in subsection (3) of this section, the joint legislative audit and review committee must evaluate the following: (a) The number of businesses that claim the exemptions in sections 2 through 5 of this act; (b) The change in total taxable income for taxpayers claiming the exemptions under sections 2 through 5 of this act; (c) The change in total employment for taxpayers claiming the exemptions under sections 2 through 5 of this act; and (d) For each calendar year, the total amount of exemptions claimed under sections 2 through 5 of this act as a percentage of total taxable income for taxpayers within taxable income categories. (5) The information provided in the annual report submitted by the taxpayers under RCW 82.32.534 , tax data collected by the department of revenue, and data collected by the employment security department is intended to provide the informational basis for the evaluation under subsection (4) of this section. (6) In addition to the data sources described under subsection (5) of this section, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under subsection (4) of this section." [ 2023 c 422 s 1 .] Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Tax preference performance statement — 2015 3rd sp.s. c 6 ss 202-205: See note following RCW 82.04.4266 . Intent — 2013 2nd sp.s. c 13: See note following RCW 82.04.260 . Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . Existing rights, liabilities, or obligations — Effective dates — Contingent effective dates — 2012 2nd sp.s. c 6: See notes following RCW 82.04.29005 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective dates — 2006 c 354: "(1) Except as otherwise provided in this section, this act takes effect July 1, 2006. (2) Sections 6 through 9 and 11 of this act take effect July 1, 2007. (3) Sections 12 and 13 of this act take effect July 1, 2012." [ 2006 c 354 s 18 . https://library.partnertax.ai/us-wa/stat/82.04.4269 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4271 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4272 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4274 2011 1st sp.s. c 26 s 1 .] Notes: Affect on existing rights, liabilities, obligations, and proceedings — 2011 1st sp.s. c 26: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2011 1st sp.s. c 26 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.4275 2011 c 163 s 1 .] Notes: Application — 2011 c 163: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 c 163 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.4276 2023 c 317 s 2 .] Notes: Tax preference performance statement — 2023 c 317 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 317, Laws of 2023. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808 (2)(e). (3) It is the legislature's specific public policy objective to reduce the tax burden on individuals and businesses imposed by the existing business and occupation tax rates. (4) If the review finds that at least one cooperative finance organization in this state used the deduction, then the legislature intends to extend the expiration date of this tax deduction. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2023 c 317 s 1 .] Effective date — 2023 c 317: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2023." [ 2023 c 317 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.4281 2007 c 54 s 9 ; 2002 c 150 s 2 ; 1980 c 37 s 2 . Formerly RCW 82.04.430 (1).] Notes: *Reviser's note: Title 30 RCW was recodified and/or repealed pursuant to 2014 c 37, effective January 5, 2015. Severability — 2007 c 54: See note following RCW 82.04.050 . Findings — Intent — 2002 c 150: "The legislature finds that the application of the business and occupation tax deductions provided in RCW 82.04.4281 for investment income of persons deemed to be "other financial businesses" has been the subject of uncertainty, and therefore, disagreement and litigation between taxpayers and the state. The legislature further finds that the decision of the state supreme court in Simpson Investment Co. v. Department of Revenue could lead to a restrictive, narrow interpretation of the deductibility of investment income for business and occupation tax purposes. As a result, the legislature directed the department of revenue to work with affected businesses to develop a revision of the statute that would provide certainty and stability for taxpayers and the state. The legislature intends, by adopting this recommended revision of the statute, to provide a positive environment for capital investment in this state, while continuing to treat similarly situated taxpayers fairly." [ 2002 c 150 s 1 .] Effective date — 2002 c 150: "This act takes effect July 1, 2002." [ 2002 c 150 s 3 .] Finding — Intent on application of deduction — 2001 c 320: "The legislature finds that the application of the business and occupation tax deduction provided in RCW 82.04.4281 for investment income of persons other than those engaging in banking, loan, security, or other financial businesses has been the subject of disagreement between taxpayers and the state. Decisions of the supreme court have provided some broad guidelines and principles for interpretation of the deduction provided in RCW 82.04.4281 , but these decisions have not provided the certainty and clarity that is desired by taxpayers and the state. Therefore, it is the intent of the legislature to delay change in the manner or extent of taxation of the investment income until definitions or standards can be developed and enacted by the legislature." [ 2001 c 320 s 18 .] Reviser's note: 2001 c 320 s 19, which was vetoed May 15, 2001, would have implemented the intent in this section. Report to legislature — 2001 c 320: "The department of revenue shall report to the fiscal committees of the legislature by November 30, 2001, on the progress made in working with affected businesses on potential amendments to RCW 82.04.4281 which would clarify the application of RCW 82.04.4281 to other financial businesses." [ 2001 c 320 s 20 .] Intent — 1980 c 37: "The separation of sales tax exemption, use tax exemption, and business and occupation deduction sections into shorter sections is intended to improve the readability and facilitate the future amendment of these sections. This separation shall not change the meaning of any of the exemptions or deductions involved." [ 1980 c 37 s 1 .] PDF RCW 82.04.4281 Deductions — Investments, Dividends, Interest on Loans — Rules. (Effective January 1, 2026.) (1) In computing tax under this chapter, a person may deduct the following from the measure of tax: (a) Except as provided in subsection (2) of this section, amounts derived from investments that are incidental to the main purpose of the person's business. Investments are incidental to the main purpose of the person's business if the total worldwide gross income derived from such investments is less than five percent of the person's total worldwide gross income of the business annually. (b) Amounts derived as dividends or distributions from the capital account by a parent from its subsidiary entities. (c) Amounts derived from interest on loans between subsidiary entities and a parent entity or between subsidiaries of a common parent entity, but only if the total investment and loan income is less than five percent of gross receipts of the business annually. (2) The following are not deductible under either subsection (1)(a) or (3) of this section, or both: (a) Amounts received from loans, except as provided in subsection (1)(c) of this section, or the extension of credit to another, revolving credit arrangements, installment sales, the acceptance of payment over time for goods or services, or any of the foregoing that have been transferred by the originator of the same to an affiliate of the transferor; or (b) Amounts received by a banking, lending, or security business. (3) Except as provided in subsections (2) and (4) of this section, in computing tax under this chapter, the following persons may deduct from the measure of the tax amounts derived from such person's investments regardless of whether the investments are incidental to the main purpose of the person's business: (a) Nonprofit organizations; (b) Collective investment vehicles; (c) Retirement accounts and recipients of distributions therefrom, to that extent; and (d) Family investment vehicles and recipients of distributions therefrom, to that extent. (4) The following are not deductible under subsection (3)(b) of this section: (a) Amounts derived from investments of persons who are invested in a collective investment vehicle but not themselves a collective investment vehicle; (b) Amounts received by persons as compensation for services rendered to either the collective investment vehicle or the collective investment vehicle's investors, or both; (c) Amounts derived from sources other than investments by a collective investment vehicle; or (d) Amounts derived from factoring. (5) The department must, consistent with the purpose of this section, adopt rules necessary to implement this section including, but not limited to, rules that provide examples of investment income from personal investments that is not eligible for a deduction under this section by virtue of it not being income from engaging in business and thus not taxable under this chapter. Such rule making must also include examples of the tax treatment of investment income received by persons making certain investments through different types of collective investment vehicles. (6) The definitions in this subsection apply only to this section. (a) "Banking business" means a person engaging in business as a national or state-chartered bank, a mutual savings bank, a savings and loan association, a trust company, an alien bank, a foreign bank, a credit union, a stock savings bank, or a similar entity that is chartered under Title *30, 31, 32, or 33 RCW, or organized under Title 12 U.S.C. (b)(i) "Collective investment vehicle" means a person who meets all the following criteria: (A) The person's total gross income derived from its investments is at least 90 percent of the person's total worldwide gross income of the business annually; (B) The person holds title to passive investment assets for the benefit of the person's investors and the investment decisions are made by another person who serves as the collective investment vehicle's manager or advisor; and (C) The person accepts unrelated persons as its investors. (ii) A collective investment vehicle may take the form of a mutual fund, collective fund, and any similar investment vehicle whether structured as a limited or general partnership, limited liability company, corporation, trust, or otherwise. (c) "Family investment vehicle" means: (i) The estate of any decedent; (ii) An inter vivos or testamentary trust, provided that the grantor and all beneficiaries are either members of the family as defined in RCW 83.100.046 , or nonprofit organizations, or both; (iii) A qualified tuition program established under the provisions of the internal revenue code section 529; or (iv) A coverdell education savings account established under the provisions of the internal revenue code section 530. (d) "Internal revenue code" means the United States internal revenue code of 1986, as amended, as of January 1, 2026, or such subsequent date as the department may provide by rule consistent with this chapter. (e) "Investments" includes, but is not limited to, securities, trading account assets, federal funds, options, futures contracts, forward contracts, notional principal contracts, equities, foreign currency transactions, fixed income instruments, derivative instruments, and commodities. (f) "Lending business" means a person engaged in the business of making secured or unsecured loans of money, or extending credit, and (i) more than one-half of the person's gross income is earned from such activities and (ii) more than one-half of the person's total expenditures are incurred in support of such activities. (g) The terms "loan" and "extension of credit" do not include ownership of or trading in publicly traded debt instruments, or substantially equivalent instruments offered in a private placement. (h) "Nonprofit organization" has the same meaning as in RCW 82.04.3651 . (i) "Retirement account" means any qualified plan established under any of the provisions of sections 401 through 409, inclusive, of the internal revenue code. (j) "Security business" means a person, other than an issuer, who is engaged in the business of effecting transactions in securities as a broker, dealer, or broker-dealer, as those terms are defined in the securities act of Washington, chapter 21.20 RCW, or the federal securities act of 1933. "Security business" does not include any company excluded from the definition of broker or dealer under the federal investment company act of 1940 or any entity that is not an investment company by reason of sections 3(c)(1) and 3(c)(3) through 3(c)(14) thereof. [ 2025 c 420 s 402 ; 2007 c 54 s 9 ; 2002 c 150 s 2 ; 1980 c 37 s 2 . Formerly RCW 82.04.430 (1).] Notes: *Reviser's note: Title 30 RCW was recodified and/or repealed pursuant to 2014 c 37, effective January 5, 2015. Finding — Intent — 2025 c 420 s 402: "The legislature finds that the decision of the state supreme court in Antio, LLC v. Department of Revenue could lead to uncertainty insofar as it affirms that the business and occupation tax deduction provided in RCW 82.04.4281 for the investment income of persons is only applicable if such income is from investments that are incidental to the main purpose of a person's business, without providing a bright line rule for what constitutes incidental to the main purpose of the person's business. The legislature intends, by adopting this revision of the statute, to avoid uncertainty and provide clarity around what incidental to the main purpose of the business means and, by extension, what income qualifies for the business and occupation tax deduction provided in RCW 82.04.4281 for investment income. The legislature also intends to make it clear that amounts received by individuals from personal investments are generally not considered amounts received from engaging in business and therefore are not subject to the business and occupation tax. To that end, the legislature directs the department of revenue to provide guidance on what constitutes income from personal investments that are not considered engaging in business and thus not subject to the business and occupation tax. The legislature further intends to make it clear that nondeductible investment income is subject to the service and other activities business and occupation tax classification and should be apportioned in accordance with RCW 82.04.462 ." [ 2025 c 420 s 401 .] Effective date — 2025 c 420 ss 114, 201, 301, 401, and 402: See note following RCW 82.32.875 . Tax preference performance statement exemption — Automatic expiration date exemption — Necessity of act — 2025 c 420: See notes following RCW 82.04.230 . Severability — 2007 c 54: See note following RCW 82.04.050 . Findings — Intent — 2002 c 150: "The legislature finds that the application of the business and occupation tax deductions provided in RCW 82.04.4281 for investment income of persons deemed to be "other financial businesses" has been the subject of uncertainty, and therefore, disagreement and litigation between taxpayers and the state. The legislature further finds that the decision of the state supreme court in Simpson Investment Co. v. Department of Revenue could lead to a restrictive, narrow interpretation of the deductibility of investment income for business and occupation tax purposes. As a result, the legislature directed the department of revenue to work with affected businesses to develop a revision of the statute that would provide certainty and stability for taxpayers and the state. The legislature intends, by adopting this recommended revision of the statute, to provide a positive environment for capital investment in this state, while continuing to treat similarly situated taxpayers fairly." [ 2002 c 150 s 1 .] Effective date — 2002 c 150: "This act takes effect July 1, 2002." [ 2002 c 150 s 3 .] Finding — Intent on application of deduction — 2001 c 320: "The legislature finds that the application of the business and occupation tax deduction provided in RCW 82.04.4281 for investment income of persons other than those engaging in banking, loan, security, or other financial businesses has been the subject of disagreement between taxpayers and the state. Decisions of the supreme court have provided some broad guidelines and principles for interpretation of the deduction provided in RCW 82.04.4281 , but these decisions have not provided the certainty and clarity that is desired by taxpayers and the state. Therefore, it is the intent of the legislature to delay change in the manner or extent of taxation of the investment income until definitions or standards can be developed and enacted by the legislature." [ 2001 c 320 s 18 .] Reviser's note: 2001 c 320 s 19, which was vetoed May 15, 2001, would have implemented the intent in this section. Report to legislature — 2001 c 320: "The department of revenue shall report to the fiscal committees of the legislature by November 30, 2001, on the progress made in working with affected businesses on potential amendments to RCW 82.04.4281 which would clarify the application of RCW 82.04.4281 to other financial businesses." [ 2001 c 320 s 20 .] Intent — 1980 c 37: "The separation of sales tax exemption, use tax exemption, and business and occupation deduction sections into shorter sections is intended to improve the readability and facilitate the future amendment of these sections. This separation shall not change the meaning of any of the exemptions or deductions involved." [ 1980 c 37 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.4282 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4283 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4284 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4285 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4286 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4287 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4289 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4290 2021 c 124 s 3 .] Notes: Finding — Intent — 2021 c 124: "The legislature finds that COVID-19 has had significant impacts on behavioral health. The legislature previously had a feature of its tax system that exempted government-funded behavioral health services from paying business and occupation tax in order for more tax dollars to be utilized in providing health services. The legislature intends to reenact that preference in light of increased behavioral health needs for the foreseeable future, and in recognition that treatment reduces costs to the government in other services." [ 2021 c 124 s 1 .] Tax preference performance statement — 2021 c 124: "(1) This section is the tax preference performance statement for the tax preference contained in section 3, chapter 124, Laws of 2021. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to accomplish a general purpose, reducing taxes so more money can go directly to behavioral health services, as indicated in RCW 82.32.808 (2)(f). (3) It is the legislature's specific public policy objective to support behavioral health services that can prevent more serious and costly health issues. (4) If a review finds that the amount of funding available for behavioral health services by these taxpayers increased, then the legislature intends to extend the expiration date of the tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2021 c 124 s 2 .] Effective date — 2021 c 124: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 26, 2021]." [ 2021 c 124 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.4291 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4292 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4293 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4294 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4295 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4296 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4297 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4298 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4311 2005 c 86 s 1 ; 2002 c 314 s 2 .] Notes: Effective date — 2005 c 86: "This act takes effect August 1, 2005." [ 2005 c 86 s 2 .] Findings — 2002 c 314: "The legislature finds that the provision of health services to those people who receive federal or state subsidized health care benefits by reason of age, disability, or lack of income is a recognized, necessary, and vital governmental function. As a result, the legislature finds that it would be inconsistent with that governmental function to tax amounts received by a public hospital or nonprofit hospital qualifying as a health and social welfare organization, when the amounts are paid under a health service program subsidized by federal or state government. Further, the tax status of these amounts should not depend on whether the amounts are received directly from the qualifying program or through a managed health care organization under contract to manage benefits for a qualifying program. Therefore, the legislature adopts this act to provide a clear and understandable deduction for these amounts, and to provide refunds for taxes paid as specified in section 4 of this act." [ 2002 c 314 s 1 .] Refund of taxes — 2002 c 314: "A public hospital owned by a municipal corporation or political subdivision, or a nonprofit hospital that qualifies as a health and social welfare organization under RCW 82.04.431 , is entitled to: (1) A refund of business and occupation tax paid between January 1, 1998, and April 2, 2002, on amounts that would be deductible under section 2 of this act; and (2) A waiver of tax liability for accrued, but unpaid taxes that would be deductible under section 2 of this act." [ 2002 c 314 s 4 .] Effective date — 2002 c 314: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 2, 2002]." [ 2002 c 314 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.4327 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4328 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.062 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.066 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.067 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.110 2009 c 535 s 405 ; 1997 c 453 s 1 ; 1971 ex.s. c 186 s 1 ; 1961 c 15 s 82.04.110 . Prior: 1955 c 389 s 12 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.] Notes: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1997 c 453: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 453 s 2 .] Effective date — 1971 ex.s. c 186: "The effective date of this 1971 amendatory act is July 1, 1971." [ 1971 ex.s. c 186 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.130 1967 ex.s. c 149 s 5 ; 1961 c 15 s 82.04.130 . Prior: 1955 c 389 s 14 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.140 1961 c 15 s 82.04.140 . Prior: 1955 c 389 s 15 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.150 1961 c 15 s 82.04.150 . Prior: 1955 c 389 s 16 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.160 1961 c 15 s 82.04.160 . Prior: 1955 c 389 s 17 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.170 1993 sp.s. c 18 s 37 ; 1993 c 181 s 13 ; 1992 c 206 s 1 ; 1985 c 135 s 1 ; 1961 c 15 s 82.04.170 . Prior: 1955 c 389 s 18 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.] Notes: Reviser's note: This section was amended by 1993 c 181 s 13 and by 1993 sp.s. c 18 s 37, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1). Effective date — 1993 sp.s. c 18: See note following RCW 28B.12.060 . Effective dates — 1992 c 206: "This act shall take effect July 1, 1992, except sections 7 and 8 of this act which shall take effect January 1, 1993, and sections 9 through 12 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect June 1, 1992." [ 1992 c 206 s 16 . https://library.partnertax.ai/us-wa/stat/82.04.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.192 2020 c 139 s 4 ; 2017 c 323 s 514 ; 2010 c 111 s 203 ; 2009 c 535 s 201 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2017 c 323: See note following RCW 82.04.040 . Purpose — Retroactive application — Effective date — 2010 c 111: See notes following RCW 82.04.050 . Intent — 2009 c 535: "(1) In 2007, the legislature directed the department of revenue (department) to conduct a study of the taxation of electronically delivered products (digital products). In conducting the study, the department was assisted by a committee comprised of legislators, academics, and individuals representing different segments of government and industry (the "study committee"). (2) At the conclusion of the study, the department issued its final report December 5, 2008. The final report noted that any recommendations to the legislature should promote the following goals: (a) Simplicity and fairness; (b) conformity with the streamlined sales and use tax agreement; (c) neutrality regardless of industry, content, and delivery method while taking the purchaser's underlying property rights into account; (d) consideration given to the revenue impact of potential changes to the tax base; (e) consideration given to the impact caused by the pyramiding of business inputs; (f) maintaining or enhancing the competitiveness of businesses located in Washington; and (g) maintaining certainty, consistency, durability, and equity despite changes in technology and business models. (3) While the department's final report did not contain recommendations for the legislature, the report's conclusion notes that the study committee found that legislation implementing digital products tax policy is necessary in 2009 to: (a) Protect the sales and use tax base; (b) establish certainty in our tax code; (c) maintain conformity with the streamlined sales and use tax agreement; and (d) encourage economic development. (4) This act is the outgrowth of the work of the department and the study committee. The purpose of this act is to implement those findings of the study committee noted in subsection (3) of this section. This act also takes into account the goals noted in subsection (2) of this section. Moreover, this act contains specific provisions to: (a) Provide protections for taxpayers who failed to pay or collect tax on digital products for periods before July 26, 2009; and (b) promote the location of server farms and data centers in this state by preventing the department from considering a person's ownership of, or rights in, digital goods or digital codes residing on servers located in this state in determining whether the person has nexus with this state for purposes of the taxes imposed in Title 82 RCW." [ 2009 c 535 s 101 .] Construction — 2009 c 535: "This act does not have any impact whatsoever on the characterization of digital goods and digital codes as tangible or intangible personal property for purposes of property taxation and may not be used in any way in construing any provision of Title 84 RCW." [ 2009 c 535 s 1201 .] Construction — 2009 c 535: "The repeals in sections 515 and 623 of this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or under any rule or order adopted under those statutes nor do they affect any proceedings instituted under them." [ 2009 c 535 s 1203 .] PDF RCW 82.04.192 Digital Products Definitions. (Effective October 1, 2025.) *** CHANGE IN 2026 *** (SEE 6346-S.SL ) *** *** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** (1) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. (2) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. (3)(a) "Digital automated service," except as provided in (b) of this subsection (3), means any service transferred electronically that uses one or more software applications. (b) "Digital automated service" does not include: (i) The loaning or transferring of money or the purchase, sale, or transfer of financial instruments. For purposes of this subsection (3)(b)(i), "financial instruments" include cash, accounts receivable and payable, loans and notes receivable and payable, debt securities, equity securities, as well as derivative contracts such as forward contracts, swap contracts, and options; (ii) Dispensing cash or other physical items from a machine; (iii) Payment processing services; (iv) Parimutuel wagering and handicapping contests as authorized by chapter 67.16 RCW; (v) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ; (vi) The internet and internet access as those terms are defined in RCW 82.04.297 ; (vii) The service described in RCW 82.04.050 (6)(b); (viii) Online educational programs provided by a: (A) Public or private elementary or secondary school; or (B) An institution of higher education as defined in sections 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009. For purposes of this subsection (3)(b)(viii)(B), an online educational program must be encompassed within the institution's accreditation; (ix) Travel agent services, including online travel services, and automated systems used by travel agents to book reservations; (x)(A) A service that allows the person receiving the service to make online sales of products or services, digital or otherwise, using either: (I) The service provider's website; or (II) the service recipient's website, but only when the service provider's technology is used in creating or hosting the service recipient's website or is used in processing orders from customers using the service recipient's website. (B) The service described in this subsection (3)(b)(x) does not include the underlying sale of the products or services, digital or otherwise, by the person receiving the service; (xi) Telehealth as defined in RCW 18.134.010 or telemedicine as defined in RCW 48.43.735 ; (xii) The mere storage of digital products, digital codes, computer software, or master copies of software. This exclusion from the definition of digital automated services includes providing space on a server for web hosting or the backing up of data or other information; and (xiii) Digital goods. (4) "Digital books" means works that are generally recognized in the ordinary and usual sense as books. (5) "Digital code" means a code that provides a purchaser with the right to obtain one or more digital products, if all of the digital products to be obtained through the use of the code have the same sales and use tax treatment. "Digital code" does not include a code that represents a stored monetary value that is deducted from a total as it is used by the purchaser. "Digital code" also does not include a code that represents a redeemable card, gift card, or gift certificate that entitles the holder to select digital products of an indicated cash value. A digital code may be obtained by any means, including email or by tangible means regardless of its designation as song code, video code, book code, or some other term. (6)(a) "Digital goods," except as provided in (b) of this subsection (6), means sounds, images, data, facts, or information, or any combination thereof, transferred electronically, including, but not limited to, specified digital products and other products transferred electronically not included within the definition of specified digital products. (b) The term "digital goods" does not include: (i) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ; (ii) Computer software as defined in RCW 82.04.215 ; (iii) The internet and internet access as those terms are defined in RCW 82.04.297 ; (iv)(A) Except as provided in (b)(iv)(B) of this subsection (6), the representation of a personal or professional service in electronic form, such as an electronic copy of an engineering report prepared by an engineer, where the service primarily involves the application of human effort by the service provider, and the human effort originated after the customer requested the service. (B) The exclusion in (b)(iv)(A) of this subsection (6) does not apply to photographers in respect to amounts received for the taking of photographs that are transferred electronically to the customer, but only if the customer is an end user, as defined in RCW 82.04.190 (11), of the photographs. Such amounts are considered to be for the sale of digital goods; and (v) Services and activities excluded from the definition of digital automated services in subsection (3)(b)(i) through (xii) of this section and not otherwise described in (b)(i) through (iv) of this subsection (6). (7) "Digital products" means digital goods and digital automated services. (8) "Electronically transferred" or "transferred electronically" means obtained by the purchaser by means other than tangible storage media. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it will be considered to have been electronically transferred to the purchaser. (9) "Specified digital products" means electronically transferred digital audiovisual works, digital audio works, and digital books. (10) "Subscription radio services" means the sale of audio programming by a radio broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription radio services" does not include audio programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service. (11) "Subscription television services" means the sale of video programming by a television broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription television services" does not include video programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service, but only if the seller is not subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale. [ 2025 c 422 s 201 ; 2020 c 139 s 4 ; 2017 c 323 s 514 ; 2010 c 111 s 203 ; 2009 c 535 s 201 .] Notes: Effective date — 2025 c 422 ss 101 and 201: See note following RCW 82.04.050 . Findings — Intent — Necessity of act — 2025 c 422: See notes following RCW 82.04.050 . Tax preference performance statement exemption — Automatic expiration date exemption — 2017 c 323: See note following RCW 82.04.040 . Purpose — Retroactive application — Effective date — 2010 c 111: See notes following RCW 82.04.050 . Intent — 2009 c 535: "(1) In 2007, the legislature directed the department of revenue (department) to conduct a study of the taxation of electronically delivered products (digital products). In conducting the study, the department was assisted by a committee comprised of legislators, academics, and individuals representing different segments of government and industry (the "study committee"). (2) At the conclusion of the study, the department issued its final report December 5, 2008. The final report noted that any recommendations to the legislature should promote the following goals: (a) Simplicity and fairness; (b) conformity with the streamlined sales and use tax agreement; (c) neutrality regardless of industry, content, and delivery method while taking the purchaser's underlying property rights into account; (d) consideration given to the revenue impact of potential changes to the tax base; (e) consideration given to the impact caused by the pyramiding of business inputs; (f) maintaining or enhancing the competitiveness of businesses located in Washington; and (g) maintaining certainty, consistency, durability, and equity despite changes in technology and business models. (3) While the department's final report did not contain recommendations for the legislature, the report's conclusion notes that the study committee found that legislation implementing digital products tax policy is necessary in 2009 to: (a) Protect the sales and use tax base; (b) establish certainty in our tax code; (c) maintain conformity with the streamlined sales and use tax agreement; and (d) encourage economic development. (4) This act is the outgrowth of the work of the department and the study committee. The purpose of this act is to implement those findings of the study committee noted in subsection (3) of this section. This act also takes into account the goals noted in subsection (2) of this section. Moreover, this act contains specific provisions to: (a) Provide protections for taxpayers who failed to pay or collect tax on digital products for periods before July 26, 2009; and (b) promote the location of server farms and data centers in this state by preventing the department from considering a person's ownership of, or rights in, digital goods or digital codes residing on servers located in this state in determining whether the person has nexus with this state for purposes of the taxes imposed in Title 82 RCW." [ 2009 c 535 s 101 .] Construction — 2009 c 535: "This act does not have any impact whatsoever on the characterization of digital goods and digital codes as tangible or intangible personal property for purposes of property taxation and may not be used in any way in construing any provision of Title 84 RCW." [ 2009 c 535 s 1201 .] Construction — 2009 c 535: "The repeals in sections 515 and 623 of this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or under any rule or order adopted under those statutes nor do they affect any proceedings instituted under them." [ 2009 c 535 s 1203 . https://library.partnertax.ai/us-wa/stat/82.04.200 1961 c 15 s 82.04.200 . Prior: 1955 c 389 s 21 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.210 1961 c 15 s 82.04.210 . Prior: 1955 c 389 s 22 ; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part. https://library.partnertax.ai/us-wa/stat/82.04.212 1961 c 15 s 82.04.212 . Prior: 1959 c 232 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.213 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.214 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.215 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.216 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.217 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.230 2006 c 300 s 5 ; 1993 sp.s. c 25 s 101 ; 1971 ex.s. c 281 s 2 ; 1969 ex.s. c 262 s 33 ; 1967 ex.s. c 149 s 7 ; 1961 c 15 s 82.04.230 . Prior: 1955 c 389 s 43 ; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.] Notes: Effective dates — Contingent effective date — 2006 c 300: See note following RCW 82.04.261 . Severability — 1993 sp.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1993 sp.s. c 25 s 1002 .] Effective dates — 1993 sp.s. c 25: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993, except: (1) Sections 901 and 902 of this act take effect immediately [May 28, 1993]. (2) Sections 601 through 603 of this act take effect January 1, 1994." [ 1993 sp.s. c 25 s 1003 .] Part headings, captions not law — 1993 sp.s. c 25: "Part headings and captions as used in this act constitute no part of the law." [ 1993 sp.s. c 25 s 1004 .] PDF RCW 82.04.230 Tax Upon Extractors. (Effective January 1, 2027.) Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of 0.5 percent. The measure of the tax is the value of the products, including by-products, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the state. [ 2025 c 420 s 101 ; 2006 c 300 s 5 ; 1993 sp.s. c 25 s 101 ; 1971 ex.s. c 281 s 2 ; 1969 ex.s. c 262 s 33 ; 1967 ex.s. c 149 s 7 ; 1961 c 15 s 82.04.230 . Prior: 1955 c 389 s 43 ; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.] Notes: Effective date — 2025 c 420 ss 101-108 and 110-112: "Sections 101 through 108 and 110 through 112 of this act take effect January 1, 2027." [ 2025 c 420 s 504 .] Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 420: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 420 s 501 .] Necessity of act — 2025 c 420: "This act is necessary for the support of the state government and its existing public institutions." [ 2025 c 420 s 503 .] Effective dates — Contingent effective date — 2006 c 300: See note following RCW 82.04.261 . Severability — 1993 sp.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1993 sp.s. c 25 s 1002 .] Effective dates — 1993 sp.s. c 25: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993, except: (1) Sections 901 and 902 of this act take effect immediately [May 28, 1993]. (2) Sections 601 through 603 of this act take effect January 1, 1994." [ 1993 sp.s. c 25 s 1003 .] Part headings, captions not law — 1993 sp.s. c 25: "Part headings and captions as used in this act constitute no part of the law." [ 1993 sp.s. c 25 s 1004 . https://library.partnertax.ai/us-wa/stat/82.04.240 2004 c 24 s 4 ; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3 ; 1993 sp.s. c 25 s 102 ; 1981 c 172 s 1 ; 1979 ex.s. c 196 s 1 ; 1971 ex.s. c 281 s 3 ; 1969 ex.s. c 262 s 34 ; 1967 ex.s. c 149 s 8 ; 1965 ex.s. c 173 s 5 ; 1961 c 15 s 82.04.240 . Prior: 1959 c 211 s 1 ; 1955 c 389 s 44 ; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.] Notes: Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 . Expiration date — 2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404 . Contingent effective date — 2017 c 135; 2010 c 114: See RCW 82.32.790 . Effective date — 2017 c 135: See note following RCW 82.32.534 . Finding — Intent — 2010 c 114: See note following RCW 82.32.534 . Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 . Findings — Intent — 2003 c 149: See note following RCW 82.04.426 . 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: "This act is 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 July 1, 1981, except section 9 of this act shall take effect September 1, 1981, sections 7 and 8 of this act shall take effect October 1, 1981, and section 10 of this act shall take effect July 1, 1983." [ 1981 c 172 s 12 .] Effective date — 1979 ex.s. c 196: "This act is 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 on July 1, 1979." [ 1979 ex.s. c 196 s 15 .] PDF RCW 82.04.240 Tax on Manufacturers. (Effective January 1, 2027.) Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate of 0.5 percent. The measure of the tax is the value of the products, including by-products, so manufactured regardless of the place of sale or the fact that deliveries may be made to points outside the state. [ 2025 c 420 s 102 ; 2004 c 24 s 4 ; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3 ; 1993 sp.s. c 25 s 102 ; 1981 c 172 s 1 ; 1979 ex.s. c 196 s 1 ; 1971 ex.s. c 281 s 3 ; 1969 ex.s. c 262 s 34 ; 1967 ex.s. c 149 s 8 ; 1965 ex.s. c 173 s 5 ; 1961 c 15 s 82.04.240 . Prior: 1959 c 211 s 1 ; 1955 c 389 s 44 ; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.] Notes: Effective date — 2025 c 420 ss 101-108 and 110-112: See note following RCW 82.04.230 . Tax preference performance statement exemption — Automatic expiration date exemption — Necessity of act — 2025 c 420: See notes following RCW 82.04.230 . Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 . Expiration date — 2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404 . Contingent effective date — 2017 c 135; 2010 c 114: See RCW 82.32.790 . Effective date — 2017 c 135: See note following RCW 82.32.534 . Finding — Intent — 2010 c 114: See note following RCW 82.32.534 . Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 . Findings — Intent — 2003 c 149: See note following RCW 82.04.426 . 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: "This act is 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 July 1, 1981, except section 9 of this act shall take effect September 1, 1981, sections 7 and 8 of this act shall take effect October 1, 1981, and section 10 of this act shall take effect July 1, 1983." [ 1981 c 172 s 12 .] Effective date — 1979 ex.s. c 196: "This act is 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 on July 1, 1979." [ 1979 ex.s. c 196 s 15 . https://library.partnertax.ai/us-wa/stat/82.04.241 2024 c 261 s 2 .] Notes: Tax preference performance statement exemption — 2024 c 261 ss 2-9: "RCW 82.32.808 does not apply to sections 2 through 9 of this act." [ 2024 c 261 s 13 .] Effective date — 2024 c 261: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 26, 2024]." [ 2024 c 261 s 16 . https://library.partnertax.ai/us-wa/stat/82.04.250 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.255 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.257 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.258 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.261 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.263 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.270 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.272 2013 c 19 s 127 ; 2003 c 168 s 401 ; 1998 c 343 s 1 .] Notes: Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . Effective date — 1998 c 343: "This act takes effect July 1, 2001." [ 1998 c 343 s 6 . https://library.partnertax.ai/us-wa/stat/82.04.280 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.281 2025 c 9 s 1 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 9: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 9 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.285 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.286 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.287 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.288 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.290 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.293 2019 c 426 s 3 ; 1997 c 7 s 3 ; 1995 c 229 s 1 .] Notes: Findings — Intent — Automatic expiration date and tax preference performance statement exemption — Effective date — 2019 c 426 ss 2 and 3: See notes following RCW 82.04.290 . Savings — Effective date — 1997 c 7: See notes following RCW 82.04.255 . Effective date — 1995 c 229: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 c 229 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.294 2022 c 172 s 2 ; 2017 3rd sp.s. c 37 s 403 ; 2017 3rd sp.s. c 37 s 402 ; 2013 2nd sp.s. c 13 s 902 ; 2011 c 179 s 1 ; 2010 c 114 s 109 ; 2009 c 469 s 501 ; 2007 c 54 s 8 ; 2005 c 301 s 2 .] Notes: Tax preference performance statement — 2025 c 411; 2022 c 172 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 172, Laws of 2022. 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 be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to improve industry competitiveness and to create and retain jobs as indicated in RCW 82.32.808 (2) (b) and (c). (3) It is the legislature's specific public policy objective to maintain and grow jobs in the solar silicon industry. Trade disputes currently threaten employment in this sector. It is the legislature's intent to extend by five years the preferential tax rates for manufacturers and wholesalers of specific solar energy material and parts in order to maintain and grow jobs in the solar silicon industry. (4) If a review finds that the number of people employed by the solar silicon industry in Washington is the same or more than in 2019, and that at least 60 percent of employees earn $60,000 a year or more, then the legislature intends to extend the expiration date of the tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the department of revenue's annual tax performance report data." [ 2025 c 411 s 1 ; 2022 c 172 s 3 .] Effective date — 2022 c 172: "This act takes effect July 1, 2022." [ 2022 c 172 s 4 .] Tax preference performance statement — 2025 c 411; 2017 3rd sp.s. c 37 ss 402 and 403: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 402 and 403, chapter 37, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to improve industry competitiveness and to create and retain jobs as indicated in RCW 82.32.808 (2) (b) and (c). (3) It is the legislature's specific public policy objective to maintain and grow jobs in the solar silicon industry. Trade disputes currently threaten employment in this sector. It is the legislature's intent to extend by 10 years the preferential tax rates for manufacturers and wholesalers of specific solar energy material and parts in order to maintain and grow jobs in the solar silicon industry. (4) If a review finds that the number of people employed by the solar silicon industry in Washington is the same or more than in 2015, and that at least 60 percent of employees earn $60,000 a year or more, then the legislature intends to extend the expiration date of the tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the department of revenue's annual tax preference report data." [ 2025 c 411 s 2 ; 2017 3rd sp.s. c 37 s 401 .] Effective date — 2017 3rd sp.s. c 37 ss 401 and 402: "Sections 401 and 402 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 30, 2017." [ 2017 3rd sp.s. c 37 s 1403 .] Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 . Findings — Intent — 2013 2nd sp.s. c 13: "(1) The legislature finds that to attract and maintain clean energy technology manufacturing businesses, a competitive business climate is crucial. The legislature further finds that specific tax preferences can facilitate a positive business climate in Washington. The legislature further finds that businesses in the solar silicon industry have had to reduce employment due to global conditions. Therefore, the legislature intends to extend a preferential business and occupation tax rate to manufacturers and wholesalers of specific solar energy material and parts to maintain and grow jobs in the solar silicon industry. (2) The joint legislative audit and review committee, as part of its tax preference review process, must assess the actual fiscal impact of this tax preference in relation to the fiscal estimate for the tax preference and assess changes in employment for firms claiming the preferential tax rate." [ 2013 2nd sp.s. c 13 s 901 .] Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective date — 2009 c 469: See note following RCW 82.08.962 . Severability — 2007 c 54: See note following RCW 82.04.050 . Findings — Intent — 2005 c 301: "The legislature finds that the welfare of the people of the state of Washington is positively impacted through the encouragement and expansion of key growth industries in the state. The legislature further finds that targeting tax incentives to focus on key growth industries is an important strategy to enhance the state's business climate. A recent report by the Washington State University energy program recognized the solar electric industry as one of the state's important growth industries. It is of great concern that businesses in this industry have been increasingly expanding and relocating their operations elsewhere. The report indicates that additional incentives for the solar electric industry are needed in recognition of the unique forces and issues involved in business decisions in this industry. Therefore, the legislature intends to enact comprehensive tax incentives for the solar electric industry that address activities of the manufacture of these products and to encourage these industries to locate in Washington. Tax incentives for the solar electric industry are important in both retention and expansion of existing business and attraction of new businesses, all of which will strengthen this growth industry within our state, will create jobs, and will bring many indirect benefits to the state." [ 2005 c 301 s 1 .] Effective date — 2005 c 301: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 301 s 6 . https://library.partnertax.ai/us-wa/stat/82.04.297 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.298 2011 c 2 s 204 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 511 ; 2008 c 49 s 1 ; 2001 1st sp.s. c 9 s 1 .] Notes: Findings — Construction — 2011 c 2 (Initiative Measure No. 1107): See notes following RCW 82.08.0293 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective dates — 2001 1st sp.s. c 9: "(1) Sections 1, 2, 4, and 8 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [June 11, 2001]. (2) Sections 3 and 5 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2001. (3) Section 6 of this act takes effect July 1, 2003. (4) Section 7 [of this act] is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 22, 2001." [ 2001 1st sp.s. c 9 s 9 . https://library.partnertax.ai/us-wa/stat/82.04.299 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.301 2019 c 451 s 2 .] Notes: Tax preference performance statement — 2019 c 451: "This section is the tax preference performance statement for the tax preference contained in section 2, chapter 451, Laws of 2019. 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes this tax preference as one intended to provide tax relief to certain eligible businesses, as indicated in RCW 82.32.808 (2)(e). (2) The joint legislative audit and review committee is directed to evaluate the role eligible hospitals play as safety net providers, using metrics including but not limited to: (a) The monetary value of the following services provided by each eligible hospital: (i) Uncompensated care, by category of health care services; and (ii) Medicaid and medicare funded treatment, by category of health care services; (b) Percentage and count of all clients served by each eligible hospital, by category of health care services, who: (i) Receive uncompensated care; and (ii) Use medicare or medicaid to pay for treatment; and (c) Percentage and count of all clients served in all hospitals in Washington who: (i) Receive uncompensated care from an eligible hospital, by category of health care services; (ii) Use medicare and medicaid to pay for treatment from an eligible hospital, by category of health care services; and (iii) Receive uncompensated trauma care from an eligible hospital. (3) For the purposes of this section, "eligible hospital" means a taxpayer claiming the tax preference provided in section 2, chapter 451, Laws of 2019. (4) In order to obtain the data necessary to perform the review in this section, the joint legislative audit and review committee may refer to data from the health care authority and the department of health, as well as any other available data sources." [ 2019 c 451 s 1 .] Effective date — 2019 c 451: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [ 2019 c 451 s 3 . https://library.partnertax.ai/us-wa/stat/82.04.310 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.311 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.315 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.317 1997 c 4 s 1 .] Notes: Effective date — 1997 c 4: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 18, 1997]." [ 1997 c 4 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.320 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.321 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.322 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.323 2022 c 73 s 1 ; 2013 2nd sp.s. c 6 s 8 .] Notes: Retroactive application — 2013 2nd sp.s. c 6 s 8: "Section 8 of this act applies both prospectively and retroactively." [ 2013 2nd sp.s. c 6 s 10 . https://library.partnertax.ai/us-wa/stat/82.04.324 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.326 2002 c 113 s 1 .] Notes: Effective date — 2002 c 113: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 22, 2002]." [ 2002 c 113 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.327 1987 1st ex.s. c 4 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.330 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4331 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4332 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4337 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4339 2021 c 143 s 1 ; 2004 c 241 s 1 .] Notes: Automatic expiration date and tax preference performance statement exemption — 2021 c 143: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 143 s 6 .] Effective date — 2021 c 143: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 26, 2021]." [ 2021 c 143 s 7 .] Effective date — 2004 c 241: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 31, 2004]." [ 2004 c 241 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.4361 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4451 2022 c 295 s 1 ; 2010 1st sp.s. c 23 s 1102 ; 1997 c 238 s 2 ; 1994 sp.s. c 2 s 1 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2022 c 295 s 1: "Section 1 of this act is exempt from RCW 82.32.805 and 82.32.808 ." [ 2022 c 295 s 4 .] Application — 2022 c 295: "This act applies to reporting periods beginning on or after January 1, 2023." [ 2022 c 295 s 3 .] Effective date — 2010 1st sp.s. c 23: See note following RCW 82.32.655 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Findings — Intent — 1997 c 238: "The legislature finds that many businesses have difficulty applying the small business credit under RCW 82.04.4451 . Further, the legislature appreciates the valuable time and resources small businesses expend on calculating the amount of credit based upon a statutory formula. For the purpose of tax simplification, it is the intent of this act to direct the department of revenue to create a schedule, in standard increments, to replace required calculations for the small business credit. Each taxpayer can make reference to the taxpayer's tax range on the schedule and find the amount of the taxpayer's small business credit. Further, no taxpayer will owe a greater amount of tax nor will any taxpayer be responsible for a greater amount of taxes otherwise due." [ 1997 c 238 s 1 .] Effective date — 1994 sp.s. c 2: "This act shall take effect on July 1, 1994." [ 1994 sp.s. c 2 s 5 .] Application to reporting periods — 1994 sp.s. c 2 s 1: "Section 1 of this act applies to the entire period of reporting periods ending after July 1, 1994." [ 1994 sp.s. c 2 s 6 . https://library.partnertax.ai/us-wa/stat/82.04.4461 2017 c 135 s 15 ; 2013 3rd sp.s. c 2 s 9 ; 2010 c 114 s 115 ; 2008 c 81 s 7 ; 2007 c 54 s 11 ; 2003 2nd sp.s. c 1 s 7 .] Notes: *Reviser's note: RCW 82.04.4452 expired January 1, 2015. Effective date — 2017 c 135: See note following RCW 82.32.534 . Contingent effective date — 2013 3rd sp.s. c 2: See RCW 82.32.850 . Findings — Intent — 2013 3rd sp.s. c 2: See note following RCW 82.32.850 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Findings — Savings — Effective date — 2008 c 81: See notes following RCW 82.08.975 . Severability — 2007 c 54: See note following RCW 82.04.050 . Finding — 2003 2nd sp.s. c 1: "The legislature finds that the people of the state have benefited from the presence of the aerospace industry in Washington state. The aerospace industry provides good wages and benefits for the thousands of engineers, mechanics, and support staff working directly in the industry throughout the state. The suppliers and vendors that support the aerospace industry in turn provide a range of jobs. The legislature declares that it is in the public interest to encourage the continued presence of this industry through the provision of tax incentives. The comprehensive tax incentives in this act address the cost of doing business in Washington state compared to locations in other states." [ 2003 2nd sp.s. c 1 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.4463 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4481 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4482 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4486 2006 c 245 s 1 .] Notes: Effective date — 2006 c 245: "This act takes effect July 1, 2006." [ 2006 c 245 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.4488 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4489 2023 c 374 s 9 ; 2022 c 270 s 5 ; 2017 3rd sp.s. c 37 s 1102 ; 2012 c 189 s 4 ; 2008 c 85 s 3 ; 2006 c 247 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.4496 2022 c 182 s 307 ; 2019 c 287 s 8 ; 2017 c 116 s 1 . Prior: 2016 c 29 s 1 ; 2015 3rd sp.s. c 44 s 411 .] Notes: Intent — Effective date — 2022 c 182: See notes following RCW 70A.65.240 . Effective date — 2019 c 287 ss 8 and 13: "Sections 8 and 13 of this act take effect January 1, 2020." [ 2019 c 287 s 25 .] Tax preference performance statement — 2019 c 287 ss 8-14: "This section is the tax preference performance statement for the tax preferences contained in sections 8 through 14, chapter 287, Laws of 2019. The 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes the tax preferences as ones intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to increase the use of clean alternative fuel vehicles in Washington. It is the legislature's intent to establish and extend tax incentive programs for alternative fuel vehicles and related infrastructure by: (a) Reinstating the sales and use tax exemption on certain clean alternative fuel vehicles in order to reduce the price charged to customers for clean alternative fuel vehicles; (b) extending the business and occupation and public utility tax credit for clean alternative fuel commercial vehicles and expanding it to include clean alternative fuel infrastructure; (c) extending the sales and use tax exemption for electric vehicle batteries, fuel cells, and infrastructure and expanding it to include the electric battery and fuel cell components of electric buses and zero emissions buses; and (d) extending the leasehold excise tax exemption to tenants of public lands for battery and fuel cell electric vehicle infrastructure. (3) To measure the effectiveness of the tax preferences in sections 8 through 14, chapter 287, Laws of 2019 in achieving the public policy objectives described in subsection (2) of this section, the joint legislative audit and review committee must evaluate the number of clean alternative fuel vehicles titled in the state. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the department of licensing and the department of revenue must provide data needed for the joint legislative audit and review committee analysis. In addition to the data source described under this subsection, the joint legislative audit and review committee may use any other data it deems necessary." [ 2019 c 287 s 7 .] Findings — Intent — 2019 c 287: See note following RCW 28B.30.903 . Effective date — 2017 c 116: "This act takes effect January 1, 2018." [ 2017 c 116 s 4 .] Effective date — 2015 3rd sp.s. c 44: See note following RCW 46.68.395 . Short title — Findings — Tax preference performance statement — 2015 3rd sp.s. c 44 ss 411 and 412: "(1) This section and sections 411 and 412 of this act may be known and cited as the clean fuel vehicle incentives act. (2) The legislature finds that cleaner fuels reduce greenhouse gas emissions in the transportation sector and lead to a more sustainable environment. The legislature further finds that alternative fuel vehicles cost more than comparable models of conventional fuel vehicles, particularly in the commercial market. The legislature further finds the higher cost of alternative fuel vehicles incentivize companies to purchase comparable models of conventional fuel vehicles. The legislature further finds that other states provide various tax credits and exemptions. The legislature further finds incentivizing businesses to purchase cleaner, alternative fuel vehicles is a collaborative step toward meeting the state's climate and environmental goals. (3)(a) This subsection is the tax preference performance statement for the clean alternative fuel vehicle tax credits provided in section 1, chapter 116, Laws of 2017, sections 1 and 2, chapter 29, Laws of 2016, and sections 411 and 412, chapter 44, Laws of 2015 3rd sp. sess. The 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 be used to determine eligibility for preferential tax treatment. (b) The legislature categorizes the tax preference as one intended to induce certain designated behavior by taxpayers. (c) It is the legislature's specific public policy objective to provide a credit against business and occupation and public utility taxes to increase sales of commercial vehicles that use clean alternative fuel to ten percent of commercial vehicle sales by 2021. (d) To measure the effectiveness of the credit provided in section 1, chapter 116, Laws of 2017, sections 1 and 2, chapter 29, Laws of 2016, and sections 411 and 412, chapter 44, Laws of 2015 3rd sp. sess. in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must, at minimum, evaluate the changes in the number of commercial vehicles that are powered by clean alternative fuel that are registered in Washington state. (e)(i) The department of licensing must provide data needed for the joint legislative audit and review committee's analysis in (d) of this subsection. (ii) In addition to the data source described under (e)(i) of this subsection, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under (d) of this subsection." [ 2017 c 116 s 3 ; 2016 c 29 s 3 ; 2015 3rd sp.s. c 44 s 410 . https://library.partnertax.ai/us-wa/stat/82.04.4497 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.4499 2022 c 189 s 2 .] Notes: Tax preference performance statement — 2022 c 189 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 189, Laws of 2022. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to create or retain jobs pursuant to RCW 82.32.808 (2)(c), as well as encourage community and economic development within communities that have historically lacked access to capital. (3) It is the legislature's specific public policy objective to create a program that encourages investment in small, underserved businesses to encourage community and economic development in Washington. (4) The legislature intends to extend the expiration date of this tax preference if a review finds that the equitable access to credit program has had a net positive impact on investment in communities historically underserved by credit and on state and local tax revenues. In conducting its review under this section, the joint legislative audit and review committee should consider, among other data: (a) The number and aggregate amount of loans and investments originated under the program, including with revolved dollars; (b) Overall match, including project leverage, invested by grant recipients; (c) The balance sheet growth of community development financial institutions that received grants from the program; (d) Whether participants in the program achieved balance sheet growth during the time of their participation in the program; (e) The percentage of community development financial institutions in Washington that received funding from the program; and (f) The level of ongoing demand for funding from the program. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state. (6) This section expires July 1, 2027." [ 2022 c 189 s 5 . https://library.partnertax.ai/us-wa/stat/82.04.29001 2003 c 168 s 602 ; 1998 c 332 s 4 .] Notes: Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . Findings — Intent — 1998 c 332: "The legislature finds that the creation and customization of software is an area not fully addressed in our excise tax statutes, and that certainty of tax treatment is essential to the industry and consumers. Therefore, the intent of this act is to make the tax treatment of software clear and certain for developers, programmers, and consumers." [ 1998 c 332 s 1 .] Effective date — 1998 c 332: "This act takes effect July 1, 1998." [ 1998 c 332 s 9 . https://library.partnertax.ai/us-wa/stat/82.04.29002 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.29004 2019 c 420 s 2 .] Notes: Finding — 2019 c 420: "The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [ 2019 c 420 s 1 .] PDF RCW 82.04.29004 Additional Tax on Financial Institutions. (Effective October 1, 2025, Until January 1, 2026.) *** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** (1)(a) From January 1, 2020, through September 30, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290 (2) multiplied by the rate of 1.2 percent. (b) Beginning October 1, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290 (2) multiplied by the rate of 1.5 percent. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. For purposes of this subsection (2)(a), "control" means the possession, directly or indirectly, of more than 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise. (b) "Consolidated financial institution group" means all financial institutions that are affiliated with each other. (c) "Consolidated financial statement" means a consolidated financial institution group's consolidated reports of condition and income filed with the federal financial institutions examination council, or successor agency. (d) "Financial institution" means: (i) Any corporation or other business entity chartered under Titles 30A , 30B , 31 , 32 , and 33 RCW, or registered under the federal bank holding company act of 1956, as amended, or registered as a savings and loan holding company under the federal national housing act, as amended; (ii) A national bank organized and existing as a national bank association pursuant to the provisions of the national bank act, 12 U.S.C. Sec. 21 et seq.; (iii) A savings association or federal savings bank as defined in the federal deposit insurance act, 12 U.S.C. Sec. 1813(b)(1); (iv) Any bank or thrift institution incorporated or organized under the laws of any state; (v) Any corporation organized under the provisions of 12 U.S.C. Sec. 611 through 631; (vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. Sec. 3101 that is not exempt under RCW 82.04.315 ; (vii) A production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired; (viii) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290 , and whose voting interests are more than 50 percent owned, directly or indirectly, by any person or business entity described in (d)(i) through (vii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020 or any other company taxable under chapter 48.14 RCW; (ix)(A) A corporation or other business entity that receives more than 50 percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease that meets two requirements: (I) It is the type of lease permitted to be made by national banks (see 12 U.S.C. Sec. 24(7) and (10), comptroller of the currency regulations, part 23, leasing (added by 56 C.F.R. Sec. 28314, June 20, 1991, effective July 22, 1991), and regulation Y of the federal reserve system 12 C.F.R. Part 225.25, as amended); and (II) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes. (B) For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than 50 percent requirement; (x) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280 (1)(e), an insurance business exempt from the business and occupation tax under RCW 82.04.320 , a real estate broker taxable under RCW 82.04.255 , a securities dealer or international investment management company taxable under RCW 82.04.290 (2), that receives more than 50 percent of its gross receipts from activities that a person described in (d)(ii) through (vii) and (ix) of this subsection is authorized to transact. (e)(i) "Specified financial institution" means a financial institution that is a member of a consolidated financial institution group that reported on its consolidated financial statement for the previous calendar year annual net income of at least $1,000,000,000, not including net income attributable to noncontrolling interests, as the terms "net income" and "noncontrolling interest" are used in the consolidated financial statement. (ii) If financial institutions are no longer required to file consolidated financial statements, "specified financial institution" means any person that was subject to the additional tax in this section in at least two of the previous four calendar years. (3) The department must notify the fiscal committees of the legislature if financial institutions are no longer required to file consolidated financial statements. (4) To aid in the effective administration of the additional tax imposed in this section, the department may require a person believed to be a specified financial institution to disclose whether it is a member of a consolidated financial institution group and, if so, to identify all other members of its consolidated financial institution group. A person failing to comply with this subsection is deemed to have intended to evade tax payable under this section and is subject to the penalty in RCW 82.32.090 (7) on any tax due under this section by the person and any financial institution affiliated with the person. (5) Taxes collected under this section must be deposited into the general fund. [ 2025 c 420 s 202 ; 2019 c 420 s 2 .] Notes: Effective date — 2025 c 420 ss 109 and 202: See note following RCW 82.04.290 . Tax preference performance statement exemption — Automatic expiration date exemption — Necessity of act — 2025 c 420: See notes following RCW 82.04.230 . Finding — 2019 c 420: "The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [ 2019 c 420 s 1 .] PDF RCW 82.04.29004 Additional Tax on Financial Institutions. (Effective January 1, 2026.) *** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** (1)(a) From January 1, 2020, through September 30, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290 (2) and (4) multiplied by the rate of 1.2 percent. (b) Beginning October 1, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290 (2) multiplied by the rate of 1.5 percent. (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. For purposes of this subsection (2)(a), "control" means the possession, directly or indirectly, of more than 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise. (b) "Consolidated financial institution group" means all financial institutions that are affiliated with each other. (c) "Consolidated financial statement" means a consolidated financial institution group's consolidated reports of condition and income filed with the federal financial institutions examination council, or successor agency. (d) "Financial institution" means: (i) Any corporation or other business entity chartered under Titles 30A , 30B , 31 , 32 , and 33 RCW, or registered under the federal bank holding company act of 1956, as amended, or registered as a savings and loan holding company under the federal national housing act, as amended; (ii) A national bank organized and existing as a national bank association pursuant to the provisions of the national bank act, 12 U.S.C. Sec. 21 et seq.; (iii) A savings association or federal savings bank as defined in the federal deposit insurance act, 12 U.S.C. Sec. 1813(b)(1); (iv) Any bank or thrift institution incorporated or organized under the laws of any state; (v) Any corporation organized under the provisions of 12 U.S.C. Sec. 611 through 631; (vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. Sec. 3101; (vii) A production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired; (viii) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290 , and whose voting interests are more than 50 percent owned, directly or indirectly, by any person or business entity described in (d)(i) through (vii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020 or any other company taxable under chapter 48.14 RCW; (ix)(A) A corporation or other business entity that receives more than 50 percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease that meets two requirements: (I) It is the type of lease permitted to be made by national banks (see 12 U.S.C. Sec. 24(7) and (10), comptroller of the currency regulations, part 23, leasing (added by 56 C.F.R. Sec. 28314, June 20, 1991, effective July 22, 1991), and regulation Y of the federal reserve system 12 C.F.R. Part 225.25, as amended); and (II) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes. (B) For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than 50 percent requirement; (x) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280 (1)(e), an insurance business exempt from the business and occupation tax under RCW 82.04.320 , a real estate broker taxable under RCW 82.04.255 , a securities dealer or international investment management company taxable under RCW 82.04.290 (2), that receives more than 50 percent of its gross receipts from activities that a person described in (d)(ii) through (vii) and (ix) of this subsection is authorized to transact. (e)(i) "Specified financial institution" means a financial institution that is a member of a consolidated financial institution group that reported on its consolidated financial statement for the previous calendar year annual net income of at least $1,000,000,000, not including net income attributable to noncontrolling interests, as the terms "net income" and "noncontrolling interest" are used in the consolidated financial statement. (ii) If financial institutions are no longer required to file consolidated financial statements, "specified financial institution" means any person that was subject to the additional tax in this section in at least two of the previous four calendar years. (3) The department must notify the fiscal committees of the legislature if financial institutions are no longer required to file consolidated financial statements. (4) To aid in the effective administration of the additional tax imposed in this section, the department may require a person believed to be a specified financial institution to disclose whether it is a member of a consolidated financial institution group and, if so, to identify all other members of its consolidated financial institution group. A person failing to comply with this subsection is deemed to have intended to evade tax payable under this section and is subject to the penalty in RCW 82.32.090 (7) on any tax due under this section by the person and any financial institution affiliated with the person. (5) Taxes collected under this section must be deposited into the general fund. [ 2025 c 423 s 201 ; 2025 c 420 s 202 ; 2025 c 401 s 4 ; 2019 c 420 s 2 .] Notes: Reviser's note: This section was amended by 2025 c 401 s 4, 2025 c 420 s 202, and by 2025 c 423 s 201, without reference to one another. All amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1). Effective date — 2025 c 423 ss 101, 103, 104, 105, 201, and 202: See note following RCW 82.04.260 . Finding — Intent — Necessity of act — 2025 c 423: See notes following RCW 82.04.260 . Effective date — 2025 c 420 ss 109 and 202: See note following RCW 82.04.290 . Tax preference performance statement exemption — Automatic expiration date exemption — Necessity of act — 2025 c 420: See notes following RCW 82.04.230 . Intent — Tax preference performance statement exemption — Automatic expiration date exemption — Effective date — 2025 c 401: See notes following RCW 82.04.43397 . Finding — 2019 c 420: "The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [ 2019 c 420 s 1 . https://library.partnertax.ai/us-wa/stat/82.04.29005 section], a person is located in a state if: (a) The person or an affiliate of the person maintains a branch, office, or one or more employees or representatives in the state; and (b) Such in-state presence allows borrowers or potential borrowers to contact the branch, office, employee, or representative concerning the acquiring, negotiating, renegotiating, or restructuring of, or making payments on, mortgages issued or to be issued by the person or an affiliate of the person. (3) For purposes of this section: (a) "Affiliate" means a person is affiliated with another person, and "affiliated" has the same meaning as in RCW 82.04.645 ; and (b) "Interest" has the same meaning as in RCW 82.04.4292 and also includes servicing fees described in RCW 82.04.4292 (4). [ 2012 2nd sp.s. c 6 s 101 .] Notes: Existing rights, liabilities, or obligations — 2012 2nd sp.s. c 6: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2012 2nd sp.s. c 6 s 701 .] Effective dates — Contingent effective date — 2012 2nd sp.s. c 6: "(1) Parts I, II, and V through VII of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2012. (2) Section 302 of this act does not take effect if the contingency in subsection (3) of this section occurs. (3) Section 303 of this act takes effect if Substitute House Bill No. 2530 or any other legislation repealing RCW 82.32.534 is enacted during the 2012 1st special session and signed into law. (4) Parts III and IV of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 2, 2012]." [ 2012 2nd sp.s. c 6 s 703 . https://library.partnertax.ai/us-wa/stat/82.04.43391 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.43392 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.04.43393 2013 2nd sp.s. c 13 s 102 .] Notes: Findings — Intent — 2013 2nd sp.s. c 13: "(1) The legislature finds that the supreme court's decision in William Rogers v. Tacoma , while clarifying the taxation of temporary staffing agencies, resulted in differing interpretations of regulatory requirements in order to qualify for a pass-through exclusion from Washington B&O taxes for payroll reimbursements made within an affiliated group. (2) The legislature passed Second Engrossed Substitute Senate Bill No. 6143 during the 2010 legislative session that directed the department of revenue to conduct a review and provide a report on the state's tax policies with respect to the taxation of intercompany transactions. The report affirms that centralized payroll reporting systems can result in an additional layer of tax for Washington businesses. Exclusions for payroll reimbursements allow businesses to have efficient administrative costs without incurring an additional tax obligation resulting exclusively from streamlining payroll processes. Further, this treatment of allowing for an exclusion of payroll cost reimbursements within a centralized payroll system is consistent with historical tax practices of the department of revenue prior to the William Rogers decision. (3) The department of revenue continues to work with taxpayers to study taxation of transactions within and between affiliated business organizations in order to determine the appropriate policies and to identify areas where statutory and regulatory changes may be necessary. (4) The legislature finds that the tax policy of allowing exclusions for payroll cost reimbursements within a centralized payroll reporting system is appropriate and should be affirmed. The legislature adopts the historical tax policy of allowing exclusions for payroll cost reimbursements within a centralized payroll reporting system of an affiliated group and requires the implementation of such tax policy from October 1, 2013. In affirming this tax policy, the legislature also intends to monitor these transactions to ensure they are being used appropriately and not for tax avoidance purposes and to monitor the potential impact on state revenue collections. The legislature does not intend for part I of this act to retroactively create a right of refund for taxes paid on payroll cost reimbursements prior to the enactment of this statute." [ 2013 2nd sp.s. c 13 s 101 .] Effective date — 2013 2nd sp.s. c 13: "Except as otherwise provided in this act, this act takes effect October 1, 2013." [ 2013 2nd sp.s. c 13 s 1904 . https://library.partnertax.ai/us-wa/stat/82.04.43395 2023 c 313 s 1 ; 2019 c 350 s 1 ; 2018 c 102 s 2 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2023 c 313: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 313 s 2 .] Application — 2019 c 350: "The deductions in section 1 of this act apply only with respect to amounts received on or after July 28, 2019, by a hospital that is owned by a municipal corporation or political subdivision, a hospital that is affiliated with a state institution, or a managed care organization." [ 2019 c 350 s 2 .] Automatic expiration date and tax preference performance statement exemption — 2019 c 350: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 350 s 3 .] Effective date — 2018 c 102: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 15, 2018]." [ 2018 c 102 s 5 .] Application — 2018 c 102: "The deductions in section 2 of this act apply only with respect to amounts received on or after March 15, 2018, by an accountable community of health or a hospital that is owned by a municipal corporation or political subdivision." [ 2018 c 102 s 3 .] Tax preference performance statement — 2018 c 102: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 102, Laws of 2018. The 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 be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to reduce structural inefficiencies in the tax structure under RCW 82.32.808 (2)(d). (3) The legislature acknowledges the importance of accountable communities of health under *RCW 41.05.800 in aligning actions to achieve healthy communities and populations, improving health care quality, and lowering costs. It is the legislature's intent to remedy inconsistencies in the tax structure by allowing accountable communities of health to deduct certain funds as amounts subject to business and occupation tax in order to ensure accountable communities of health receive tax relief similar to other nonprofit or public-private health care organizations." [ 2018 c 102 s 1 .] *Reviser's note: RCW 41.05.800 expired July 1, 2020, pursuant to 2014 c 223 s 21 . Tax preference performance statement requirement and automatic expiration date exemption — 2018 c 102: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2018 c 102 s 4 . https://library.partnertax.ai/us-wa/stat/82.04.43396 2019 c 217 s 1 .] Notes: Automatic expiration date and tax preference performance statement exemption — 2019 c 217: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 217 s 2 . https://library.partnertax.ai/us-wa/stat/82.04.43397 2025 c 401 s 2 .] Notes: Intent — 2025 c 401: "The unique nature of payment system arrangements distinguishes payment card processors from other taxpayers. Due to the unique nature of processors' activities related to interchange fees and network fees, the legislature intends to address the business and occupation taxation of processors' activities on a prospective basis through the deduction and rate authorized in this act. The legislature does not intend for inferences as to the taxability of prior periods to be drawn from the passage of this act." [ 2025 c 401 s 1 .] Tax preference performance statement exemption — Automatic expiration date exemption: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 401 s 6 .] Effective date — 2025 c 401: "This act takes effect January 1, 2026." [ 2025 c 401 s 7 . https://library.partnertax.ai/us-wa/stat/82.04.44525 2009 c 535 s 1104 ; 2008 c 81 s 9 ; 1998 c 313 s 2 .] Notes: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Findings — Savings — Effective date — 2008 c 81: See notes following RCW 82.08.975 . Intent — Findings — 1998 c 313: "It is the intent of the legislature to attract and retain businesses that provide professional services and insurance services to international customers. To that end, the legislature finds that an incentive measured by a business's growth in jobs is a meaningful method of attracting and retaining such businesses. Therefore, the incentive in this act is specifically targeted at "net new jobs." In addition, to further the impact and benefit of this program, this incentive is limited to those urban areas of the state, both in eastern Washington and western Washington, that are characterized by unemployment and poverty. The legislature finds that providing this targeted incentive will be of benefit to the state as a whole." [ 1998 c 313 s 1 .] Effective date — 1998 c 313: "This act takes effect July 1, 1998." [ 1998 c 313 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.010 2022 c 16 s 144 ; 2021 c 225 s 3 ; 2019 c 8 s 105 ; 2014 c 140 s 11 ; 2010 c 106 s 210 ; 2009 c 535 s 303 ; 2007 c 6 s 1302 ; (2007 c 6 s 1301 expired July 1, 2008); 2006 c 301 s 2 ; 2005 c 514 s 110 ; 2004 c 153 s 406 ; 2003 c 168 s 101 ; 1985 c 38 s 3 ; 1985 c 2 s 2 (Initiative Measure No. 464, approved November 6, 1984); 1983 1st ex.s. c 55 s 1 ; 1967 ex.s. c 149 s 18 ; 1963 c 244 s 1 ; 1961 c 15 s 82.08.010 . Prior: (i) 1945 c 249 s 4 ; 1943 c 156 s 6 ; 1941 c 178 s 8 ; 1939 c 225 s 7 ; 1935 c 180 s 17 ; Rem. Supp. 1945 s 8370-17. (ii) 1935 c 180 s 20 ; RRS s 8370-20.] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Retroactive application — Effective date — 2021 c 225: See notes following RCW 35.87A.010 . Effective date — 2019 c 8 ss 105, 301, 302, 401, and 704: "Sections 105, 301, 302, 401, and 704 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2019." [ 2019 c 8 s 805 .] Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 . Effective date — 2010 c 106: See note following RCW 35.102.145 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 . Findings — Intent — 2007 c 6: See note following RCW 82.14.390 . Expiration date — 2007 c 6 s 1301: "Section 1301 of this act expires July 1, 2008." [ 2007 c 6 s 1706 .] Effective date — Act does not affect application of Title 50 or 51 RCW — 2006 c 301: See notes following RCW 82.32.710 . Effective date — 2005 c 514: See note following RCW 82.04.4272 . Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 . Retroactive effective date — Effective date — 2004 c 153: See note following RCW 82.08.0293 . Effective dates — 2003 c 168: "Sections 101 through 104, 201 through 216, 401 through 412, 501, 502, 601 through 604, 701 through 704, 801, 901, and 902 of this act take effect July 1, 2004. Sections 301 through 305 of this act take effect January 1, 2004." [ 2003 c 168 s 903 .] Part headings not law — 2003 c 168: "Part headings used in this act are not any part of the law." [ 2003 c 168 s 901 .] Purpose — 1985 c 2: "The purpose of this initiative is to reduce the amount on which sales tax is paid by excluding the trade-in value of certain property from the amount taxable." [ 1985 c 2 s 1 (Initiative Measure No. 464, approved November 6, 1984).] Effective dates — 1983 1st ex.s. c 55: "This act is 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 July 1, 1983, except that section 12 of this act shall take effect January 1, 1984, and shall be effective for property taxes levied in 1983, and due in 1984, and thereafter." [ 1983 1st ex.s. c 55 s 13 . https://library.partnertax.ai/us-wa/stat/82.08.011 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.026 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.031 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.032 2001 c 282 s 3 .] Notes: Intent — 2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 s 1 .] Effective date — 2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 s 5 . https://library.partnertax.ai/us-wa/stat/82.08.033 1986 c 211 s 2 ; 1979 ex.s. c 266 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.034 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.036 2020 c 20 s 1475 ; 1989 c 431 s 45 . https://library.partnertax.ai/us-wa/stat/82.08.037 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.052 2019 c 8 s 106 ; 2015 3rd sp.s. c 5 s 202 .] Notes: Effective date — 2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250 . Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 . Application — 2017 c 323 s 305: "Section 305 of this act applies retroactively for the period January 1, 2015, through December 31, 2015." [ 2017 c 323 s 306 .] Construction — 2017 c 323: "Nothing in section 204, chapter 5, Laws of 2015 3rd sp. sess. may be construed as affecting the taxable status in calendar year 2015 of any person with a substantial nexus with this state under RCW 82.04.067 any time on or after January 1, 2015, and before September 1, 2015, with respect to business and occupation taxes on apportionable activities as defined in RCW 82.04.460 ." [ 2017 c 323 s 305 .] Effective dates — 2015 3rd sp.s. c 5: "(1) Except as provided otherwise in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect August 1, 2015. (2) Part II of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect September 1, 2015." [ 2015 3rd sp.s. c 5 s 501 .] Finding — Intent — 2015 3rd sp.s. c 5: "(1) The commerce clause of the United States Constitution as currently interpreted by the United States supreme court prohibits states from imposing sales or use tax collection obligations on out-of-state businesses unless the business has a substantial nexus with the taxing state. (2) The legislature recognizes that under the United States supreme court's decision in Quill Corp. v. North Dakota , 504 U.S. 298 (1992), a substantial nexus for sales and use tax collection purposes requires that the taxpayer have a physical presence in the taxing state. (3) The legislature further recognizes that the requisite physical presence can be established directly through a taxpayer's own activities in the taxing state, or indirectly, through independent contractors, agents, or other representatives who act on behalf of the taxpayer in the taxing state. (4) However, the legislature finds that because the United States supreme court has not clearly defined the circumstances under which a physical presence is sufficient to establish a substantial nexus for tax purposes, frequent conflicts have arisen throughout the country among state taxing authorities, taxpayers, tax practitioners, and courts. (5) Therefore, the legislature intends to provide more clarity for out-of-state sellers that compensate Washington residents for referring customers to the out-of-state seller by providing clear statutory guidelines for determining when these out-of-state sellers are required to collect Washington's retail sales tax." [ 2015 3rd sp.s. c 5 s 201 . https://library.partnertax.ai/us-wa/stat/82.08.054 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.064 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.066 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.110 1961 c 15 s 82.08.110 . Prior: 1935 c 180 s 26 ; RRS s 8370-26. https://library.partnertax.ai/us-wa/stat/82.08.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.140 1961 c 15 s 82.08.140 . Prior: 1935 c 180 s 30 ; RRS s 8370-30. https://library.partnertax.ai/us-wa/stat/82.08.145 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.155 2020 c 139 s 14 ; 2012 c 39 s 1 .] Notes: Construction — 2012 c 39: "This act must be liberally construed to effectuate the intent of the legislature to provide for the effective collection of liquor taxes imposed in RCW 82.08.150 ." [ 2012 c 39 s 9 .] Effective date — 2012 c 39: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 15, 2012]." [ 2012 c 39 s 11 . https://library.partnertax.ai/us-wa/stat/82.08.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.195 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0201 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0202 2001 c 186 s 2 .] Notes: Finding — Purpose — 2001 c 186: "The legislature finds that because of the mixed retailing nature of linen and uniform supply services, they have been incorrectly sited for tax purposes. As a result, some companies that perform some activities related to this activity outside the state of Washington have not been required to collect retail sales taxes upon linen and uniform supply services provided to Washington customers. The activity has aspects of both the rental of tangible personal property and retail services related to tangible personal property. This error in tax treatment provides an incentive for businesses to locate some of their functions out of state. In-state businesses cannot compete if their out-of-state competitors are not required to collect sales tax for services provided to the same customers. The purpose of this act is to clarify the taxable situs and nature of linen and uniform supply services." [ 2001 c 186 s 1 .] Effective date — 2001 c 186: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2001." [ 2001 c 186 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.0203 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0205 2008 c 237 s 2 .] Notes: Effective date — 2008 c 237: "This act takes effect July 1, 2008." [ 2008 c 237 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.0206 2024 c 3 s 1 . Prior: 2023 c 456 s 1 ; 2023 c 374 s 10 ; prior: 2022 c 41 s 1 ; 2022 c 33 s 1 ; 2021 c 195 s 2 ; 2008 c 325 s 2 .] Notes: Retroactive application — 2024 c 3: "This act applies both prospectively and retroactively to January 1, 2023." [ 2024 c 3 s 2 .] Automatic expiration date exemption — 2023 c 456: "RCW 82.32.805 does not apply to this act." [ 2023 c 456 s 4 .] Effective date — 2023 c 456: "This act takes effect January 1, 2024." [ 2023 c 456 s 5 .] Findings — Intent — 2021 c 195: "(1) Many Washington families do not earn enough annually to keep pace with increasing health care, child care, housing, and other essential expenses. (2) Amidst rising cost of living across the state, the regressive nature of Washington's tax code puts an additional strain on households already struggling to meet their basic needs. Washington's tax system is the most upside down and regressive in the nation, allowing those who earn the most to pay the least percentage of their income in taxes. As a percentage of household income, low-income Washingtonians, who are disproportionately Black, American Indian and Alaska Native, Latinx, Native Hawaiian and Pacific Islander, and multiracial Washingtonians, pay six times more in taxes than our wealthiest residents. (3) Eligibility for the working families' tax exemption is based on eligibility for the federal earned income tax credit, a refundable tax credit for working individuals and families whose earnings are below an income threshold. Since its establishment in 1975, the earned income tax credit has increased family income, reduced child poverty, and improved health, educational, and career outcomes for children in low-income families. Taxpayers filing with an individual tax identification number and their families, however, are excluded from receiving the federal credit and its corollary benefits to health and well-being, despite paying local, state, and federal taxes. (4) Since its establishment in 1975, the earned income tax credit has also had a positive impact on local businesses because it puts more money in the hands of low-income working people who spend the money on immediate needs, such as groceries, transportation, rent, and health care. The credit has been shown to have a multiplier effect to support local businesses, generating an estimated $1.50 to $2.00 in local economic activity for every dollar received by beneficiaries. (5) Therefore, it is the public policy objective of the legislature to stimulate local economic activity, advance racial equity, and promote economic stability and well-being for lower-income working people, including individual tax identification number filers, by updating and simplifying the structure of the working families' tax exemption." [ 2021 c 195 s 1 .] Automatic expiration date exemption — 2021 c 195: "The provisions of RCW 82.32.805 do not apply to this act." [ 2021 c 195 s 3 .] Contingent expiration date — Tax preference performance statement — 2023 c 456 s 1 ; 2021 c 195 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 195, Laws of 2021 and section 1, chapter 456, Laws of 2023. 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 be used to determine eligibility for the preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain individuals as indicated in RCW 82.32.808 (2)(e). (3) It is the legislature's specific public policy objective to allow low-income and middle-income workers to recover some or all of the sales tax they pay to support state and local government as a way to increase their economic security and to decrease the regressivity of our state tax code. It is the legislature's intent to provide a sales and use tax credit, in the form of a remittance, to low-income and middle-income working families. (4) The joint legislative audit and review committee shall review this preference in 2028 and every 10 years thereafter. If a review finds that the working families' tax credit does not provide meaningful financial relief to low-income and middle-income households, RCW 82.08.0206 expires at the end of the calendar year two years after the adoption of the final report containing that finding. The joint legislative audit and review committee shall provide written notice of the expiration date of RCW 82.08.0206 to the department of revenue, the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the joint legislative audit and review committee. In its review of the program, the joint legislative audit and review committee should use at least the following metrics: Size of the benefit per household, number of household beneficiaries statewide, and demographic information of beneficiaries to include family size, income level, race and ethnicity, and geographic location. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the remittance data prepared by the department of revenue." [ 2023 c 456 s 3 ; 2021 c 195 s 4 .] Findings — Intent — 2008 c 325: "The legislature finds that many Washington families do not earn enough annually to keep pace with increasing health care, child care, and work-related expenses. Because the state relies so heavily on sales tax revenue, families in Washington with the lowest incomes pay proportionately four or five times as much in state taxes as the most affluent households. The legislature finds that higher-income families are able to recover some of the sales and use taxes that they pay to support state and local government through the federal income tax deduction for sales and use taxes, but that lower-income people, who are not able to itemize, receive no benefit. Therefore, it is the intent of the legislature to provide a sales and use tax exemption, in the form of a remittance, to lower-income working families in Washington, and to use the federal earned income tax credit as a proxy for the amount of sales tax paid." [ 2008 c 325 s 1 . https://library.partnertax.ai/us-wa/stat/82.08.0207 2017 c 176 s 2 .] Notes: Reviser's note: The tax preference enacted in section 2, chapter 176, Laws of 2017 expires January 1, 2028, pursuant to the automatic expiration date in RCW 82.32.805 (1)(a). Findings — Intent — 2017 c 176: "(1)(a) The legislature finds that it is important to recognize the service of veterans and to acknowledge the continued sacrifice of those veterans who have service-connected physical disabilities. The legislature further finds that many disabled veterans often need customized, accessible housing in order to be self-sufficient and to maintain a high quality of life. The legislature further finds that disabled veterans have higher poverty rates than disabled nonveterans. The legislature further finds that the federal government provides a grant to assist disabled veterans with the costs of constructing, modifying, or adapting their homes, but that thousands of these dollars end up covering the sales or use tax owed on these construction projects. The legislature further finds that this results in a shift of cost to the same population of disabled veterans whose burden the federal grant program is intended to ease. (b) It is the legislature's intent to provide specific financial relief for disabled veterans by providing a sales and use tax exemption in the form of a remittance for the construction of adapted housing for disabled veterans who have been awarded a federal grant to modify their homes. (2)(a) This section is the tax preference performance statement for the tax preferences contained in this act. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (b) The legislature categorizes the tax preference in section 2 of this act as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808 (2)(e). (c) To measure the effectiveness of this act in achieving the specific public policy objective described in subsection (1) of this section, the joint legislative audit and review committee must, at minimum, evaluate the following: (i) The number of qualifying adapted housing projects, as reported to the department of revenue through the remittance application process on an annual basis; and (ii) The total amount of adapted housing grants awarded to veterans, as reported by the United States department of veterans affairs. (d) In addition to the data sources described under this section, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under this subsection. (e) The joint legislative audit and review committee must review the tax preferences provided in this act as part of its normal review process of tax preferences." [ 2017 c 176 s 1 .] Application — 2017 c 176: "This act applies to sales or uses that occur on or after August 1, 2017." [ 2017 c 176 s 5 . https://library.partnertax.ai/us-wa/stat/82.08.207 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0208 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0209 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.215 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.225 2024 c 130 s 1 ; 2018 c 275 s 9 .] Notes: Effective date — 2024 c 130: "This act takes effect July 1, 2025." [ 2024 c 130 s 2 . https://library.partnertax.ai/us-wa/stat/82.08.0251 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0252 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0253 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0254 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0255 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0256 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0257 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0258 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0259 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0261 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0262 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0263 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0264 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0266 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0267 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0268 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0269 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0271 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0272 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0273 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0274 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0275 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0277 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0278 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0279 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0281 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0282 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0283 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0285 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0287 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0288 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0289 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0291 2015 c 169 s 4 ; 2000 c 103 s 8 ; 1994 c 85 s 1 ; 1981 c 74 s 2 .] Notes: * Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (3)(g) to subsection (3)(m), effective October 1, 2025. Effective date — 2015 c 169: See note following RCW 82.04.050 . Effective date — 1994 c 85: "This act shall take effect July 1, 1994." [ 1994 c 85 s 2 . https://library.partnertax.ai/us-wa/stat/82.08.0293 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0294 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0296 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0297 2011 c 174 s 103 ; 1998 c 79 s 18 ; 1987 c 28 s 1 .] Notes: Effective date — 1987 c 28: "This act shall take effect October 1, 1987." [ 1987 c 28 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.0298 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0299 1988 c 61 s 1 .] Notes: Effective date — 1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.0311 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0315 teleprompters], sound recording equipment, and editorial equipment. (b) "Production services" means motion picture and video processing, printing, editing, duplicating, animation, graphics, special effects, negative cutting, conversions to other formats or media, stock footage, sound mixing, rerecording, sound sweetening, sound looping, sound effects, and automatic dialog replacement. (c) "Motion picture or video production business" means a person engaged in the production of motion pictures and videotapes for exhibition, sale, or for broadcast by a person other than the person producing the motion picture or videotape. (2) The tax levied by RCW 82.08.020 does not apply to the rental of production equipment, or the sale of production services, to a motion picture or video production business. (3) The exemption provided for in this section shall not apply to rental of production equipment, or the sale of production services, to a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050 . (4) In order to claim an exemption under this section, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files. [ 1997 c 61 s 1 ; 1995 2nd sp.s. c 5 s 1 .] Notes: Effective date — 1995 2nd sp.s. c 5: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 5 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.0316 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0317 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0318 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.0531 2021 c 145 s 10 ; 2019 c 8 s 201 ; 2017 3rd sp.s. c 28 s 203 .] Notes: *Reviser's note: Chapter 82.13 RCW was repealed by 2019 c 8 s 301 . Effective date — 2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250 . Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 . Findings — Intent — 2017 3rd sp.s. c 28 ss 201-214: "(1) The legislature finds that states fail to collect more than twenty-three billion dollars annually in sales taxes from remote sales over the internet and through catalogs. The legislature further finds that Washington and its local governments will lose out on an estimated three hundred fifty-three million dollars in sales and use taxes in fiscal year 2018 from remote sales, reducing funds that would otherwise be available for the public education system, health care services, infrastructure, and other vital public services. (2) The legislature finds that Colorado adopted a law requiring out-of-state retailers that do not collect Colorado's sales tax to report tax-related information to their Colorado customers and the Colorado department of revenue. The legislature further finds that in 2016 the United States court of appeals for the tenth circuit upheld that law. (3) The legislature intends by this act to address the significant harm and unfairness brought about by the physical presence nexus rule. To achieve this objective, this act adopts a new program. Under the new program, remote sellers meeting a specified threshold of gross receipts from retail sales into this state would have the option to either collect retail sales or use tax on taxable retail sales into this state or comply with certain sales and use tax notice and reporting provisions. This option is also available to other persons such as marketplace facilitators for facilitated sales on behalf of third-party remote sellers. The sales and use tax notice and reporting provisions in this act are similar to the multistate tax commission's draft model sales and use tax notice and reporting statute and Colorado's sales and use tax notice and reporting law." [ 2017 3rd sp.s. c 28 s 201 .] Existing rights and liability — 2017 3rd sp.s. c 28: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2017 3rd sp.s. c 28 s 602 .] Severability — 2017 3rd sp.s. c 28: "(1) If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected. (2) If the department of revenue is prevented from enforcing chapter 82.08 or 82.12 RCW against persons without a physical presence in this state because any provision of this act or its application to any person or circumstance is held invalid, the department of revenue must impose such provisions to the fullest extent allowed under the Constitution and laws of the United States." [ 2017 3rd sp.s. c 28 s 603 .] Application — 2017 3rd sp.s. c 28: "The tax collection, reporting, and payment obligations imposed by this act apply prospectively only." [ 2017 3rd sp.s. c 28 s 604 .] Effective dates — 2018 c 92; 2017 3rd sp.s. c 28: "(1) Except as otherwise provided in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately. (2) Sections 101 through 106 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect August 1, 2017. (3) Section 213 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 23, 2017. (4) Part III of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2017. (5) Sections 107 through 109 and 502 of this act take effect January 1, 2018." [ 2018 c 92 s 2 ; 2017 3rd sp.s. c 28 s 605 . https://library.partnertax.ai/us-wa/stat/82.08.665 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.700 2010 c 106 s 219 ; 2007 c 22 s 1 .] Notes: Effective date — 2010 c 106: See note following RCW 35.102.145 . Effective date — 2007 c 22: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [ 2007 c 22 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.701 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.702 2024 c 222 s 1 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2024 c 222: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2024 c 222 s 3 .] Effective date — 2024 c 222: "This act takes effect July 1, 2024." [ 2024 c 222 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.798 2020 c 350 s 3 .] Notes: Tax preference performance statement — 2020 c 350 ss 3 and 4: "(1) This section is the tax preference performance statement for the sales and use tax exemptions for feminine hygiene products provided in sections 3 and 4, chapter 350, Laws of 2020. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility to preferential tax treatment. (2) The legislature categorizes these tax preferences as one[s] intended to provide tax relief for certain individuals as indicated in RCW 82.32.808 (2)(e). (3) It is the legislature's specific public policy objective to authorize a permanent sales and use tax exemption for feminine hygiene products to reduce the tax burden on females for a product that is fundamental to personal hygiene and health. (4) The joint legislative audit and review committee is not required to include the tax preferences authorized in sections 3 and 4, chapter 350, Laws of 2020 as part of its normal review process of tax preferences. The tax preferences authorized in sections 3 and 4, chapter 350, Laws of 2020 will be included in the tax exemption report required under RCW 43.06.400 published by the department of revenue." [ 2020 c 350 s 2 .] Findings — Intent — 2020 c 350: "The legislature finds that feminine hygiene products are a necessity for most females in the state. Taxing a necessary feminine hygiene product unjustly adds an additional tax burden on females that creates a tax gap between genders, requiring females to potentially pay more of their income to state taxes. The legislature further finds that taxing feminine hygiene products adds to the regressive tax burden on low-income families. The legislature further finds that feminine hygiene products are not a discretionary purchase, they are a necessity for which there is no alternative for females to maintain proper health and hygiene. Therefore, the legislature intends to provide a permanent sales and use tax exemption for feminine hygiene products." [ 2020 c 350 s 1 .] Exemption from automatic expiration date of new tax preference — 2020 c 350: "The automatic expiration date provisions of RCW 82.32.805 (1)(a) do not apply to this act." [ 2020 c 350 s 5 .] Effective date — 2020 c 350: "This act takes effect July 1, 2020." [ 2020 c 350 s 6 . https://library.partnertax.ai/us-wa/stat/82.08.803 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.804 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.805 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.806 2023 c 286 s 6 ; 2020 c 139 s 16 ; 2011 c 174 s 204 ; 2010 1st sp.s. c 23 s 516 ; 2009 c 461 s 5 ; 2004 c 8 s 2 .] Notes: Findings — Effective date — Expiration date — 2023 c 286: See notes following RCW 82.04.759 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — Contingent effective date — 2009 c 461: See note following RCW 82.04.280 . Findings — Intent — 2004 c 8: "(1) The legislature finds that the manufacturer's machinery and equipment sales and use tax exemption is vital to the continued development of economic opportunity in this state, including the development of new businesses and the expansion or modernization of existing businesses. (2) The legislature finds that the printing and publishing industries have not been able to realize the benefits of the manufacturer's machinery and equipment sales and use tax exemption to the same extent as other manufacturing industries due to dramatic changes in business methods caused by computer technology not contemplated when the manufacturer's machinery and equipment sales and use tax exemption was adopted. As a result of these changes in business methods, a substantial amount of computer equipment used by printers and publishers is not eligible for the manufacturer's machinery and equipment sales and use tax exemption because the computer equipment is not used within the manufacturing site. (3) The legislature further finds that additional incentives for printers and publishers need to be adopted to provide these industries with similar benefits as the manufacturer's machinery and equipment sales and use tax exemption provides for other manufacturing industries, and in recognition of the rapid rate of technological advancement in business methods undergone by the printing and publishing industries. The legislature intends to accomplish this by providing a sales and use tax exemption to printers and publishers for computer equipment, not otherwise eligible for the manufacturer's machinery and equipment sales and use tax exemption, used primarily in the printing or publishing of printed material, and for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such computer equipment." [ 2004 c 8 s 1 .] PDF RCW 82.08.806 Exemptions — Sale of Computer Equipment Parts and Services to Printer Or Publisher. (Effective January 1, 2034.) (1) The tax levied by RCW 82.08.020 does not apply to sales, to a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.08.02565 . (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section. This exemption is available only when the purchaser provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) The definitions in this subsection (3) apply throughout this section, unless the context clearly requires otherwise. (a) "Computer" has the same meaning as in RCW 82.04.215 . (b) "Computer equipment" means a computer and the associated physical components that constitute a computer system, including monitors, keyboards, printers, modems, scanners, pointing devices, and other computer peripheral equipment, cables, servers, and routers. "Computer equipment" also includes digital cameras and computer software. (c) "Computer software" has the same meaning as in RCW 82.04.215 . (d) "Primarily" means greater than fifty percent as measured by time. (e) "Printer or publisher" means a person, as defined in RCW 82.04.030 , who is subject to tax under RCW 82.04.260 (14) or 82.04.280 (1)(a). (4) "Computer equipment" does not include computer equipment that is used primarily for administrative purposes including but not limited to payroll processing, accounting, customer service, telemarketing, and collection. If computer equipment is used simultaneously for administrative and nonadministrative purposes, the administrative use must be disregarded during the period of simultaneous use for purposes of determining whether the computer equipment is used primarily for administrative purposes. [ 2020 c 139 s 16 ; 2011 c 174 s 204 ; 2010 1st sp.s. c 23 s 516 ; 2009 c 461 s 5 ; 2004 c 8 s 2 .] Notes: Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — Contingent effective date — 2009 c 461: See note following RCW 82.04.280 . Findings — Intent — 2004 c 8: "(1) The legislature finds that the manufacturer's machinery and equipment sales and use tax exemption is vital to the continued development of economic opportunity in this state, including the development of new businesses and the expansion or modernization of existing businesses. (2) The legislature finds that the printing and publishing industries have not been able to realize the benefits of the manufacturer's machinery and equipment sales and use tax exemption to the same extent as other manufacturing industries due to dramatic changes in business methods caused by computer technology not contemplated when the manufacturer's machinery and equipment sales and use tax exemption was adopted. As a result of these changes in business methods, a substantial amount of computer equipment used by printers and publishers is not eligible for the manufacturer's machinery and equipment sales and use tax exemption because the computer equipment is not used within the manufacturing site. (3) The legislature further finds that additional incentives for printers and publishers need to be adopted to provide these industries with similar benefits as the manufacturer's machinery and equipment sales and use tax exemption provides for other manufacturing industries, and in recognition of the rapid rate of technological advancement in business methods undergone by the printing and publishing industries. The legislature intends to accomplish this by providing a sales and use tax exemption to printers and publishers for computer equipment, not otherwise eligible for the manufacturer's machinery and equipment sales and use tax exemption, used primarily in the printing or publishing of printed material, and for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such computer equipment." [ 2004 c 8 s 1 . https://library.partnertax.ai/us-wa/stat/82.08.807 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.808 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.809 2016 sp.s. c 32 s 2 ; 2015 3rd sp.s. c 44 s 408 ; 2010 1st sp.s. c 11 s 2 ; 2005 c 296 s 1 .] Notes: Effective date — 2016 sp.s. c 32: "This act takes effect July 1, 2016." [ 2016 sp.s. c 32 s 4 .] Tax preference performance statement — 2016 sp.s. c 32: "This section is the tax preference performance statement for the tax preferences contained in sections 2 and 3 of this act. The 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes the tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to increase the use of clean alternative fuel vehicles in Washington. It is the legislature's intent to extend the existing sales and use tax exemption on certain clean alternative fuel vehicles in order to reduce the price charged to customers for clean alternative fuel vehicles. (3) To measure the effectiveness of the tax preferences in sections 2 and 3 of this act in achieving the public policy objectives described in subsection (2) of this section, the joint legislative audit and review committee must evaluate the number of clean alternative fuel vehicles titled in the state. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the department of licensing must provide data needed for the joint legislative audit and review committee analysis. In addition to the data source described under this subsection, the joint legislative audit and review committee may use any other data it deems necessary." [ 2016 sp.s. c 32 s 1 .] Tax preference performance statement — 2015 3rd sp.s. c 44 ss 408 and 409: "This section is the tax preference performance statement for the tax preferences contained in sections 408 and 409 of this act. The 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes the tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to increase the use of clean alternative fuel vehicles in Washington. It is the legislature's intent to extend the existing sales and use tax exemption on certain clean alternative fuel vehicles in order to reduce the price charged to customers for clean alternative fuel vehicles. (3) To measure the effectiveness of the tax preferences in sections 408 and 409 of this act in achieving the public policy objectives described in subsection (2) of this section, the joint legislative audit and review committee must evaluate the number of clean alternative fuel vehicles registered in the state. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the department of licensing must provide data needed for the joint legislative audit and review committee analysis. In addition to the data source described under this subsection, the joint legislative audit and review committee may use any other data it deems necessary." [ 2015 3rd sp.s. c 44 s 407 .] Effective date — 2005 c 296: "This act takes effect January 1, 2009." [ 2005 c 296 s 5 . https://library.partnertax.ai/us-wa/stat/82.08.810 2020 c 20 s 1473 ; 1997 c 368 s 2 .] Notes: *Reviser's note: RCW 82.32.393 expired December 31, 2015. Findings — Intent — 1997 c 368: "(1) The legislature finds that: (a) Thermal electric generation facilities play an important role in providing jobs for residents of the communities where such plants are located; and (b) Taxes paid by thermal electric generation facilities help to support schools and local and state government operations. (2) It is the intent of the legislature to assist thermal electric generation facilities placed in operation after December 31, 1969, and before July 1, 1975, to update their air pollution control equipment and abate pollution by extending certain tax exemptions and credits so that such plants may continue to play a long-term vital economic role in the communities where they are located." [ 1997 c 368 s 1 .] Rules adoption — 1997 c 368: "The department of revenue and the department of ecology may adopt rules to implement this act." [ 1997 c 368 s 15 .] Severability — 1997 c 368: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1997 c 368 s 16 .] Effective date — 1997 c 368: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 15, 1997]." [ 1997 c 368 s 17 . https://library.partnertax.ai/us-wa/stat/82.08.811 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.814 2023 c 319 s 1 .] Notes: Application — 2023 c 319: "This act applies to mobility enhancing equipment, as described in sections 1 and 2 of this act, sold or used on or after August 1, 2023." [ 2023 c 319 s 3 .] Tax preference performance statement exemption — Automatic expiration date exemption — 2023 c 319: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 319 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.817 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.820 2022 c 16 s 153 ; 2014 c 140 s 23 ; 2011 c 174 s 206 ; (2011 c 174 s 205 expired July 1, 2012); 2006 c 354 s 12 ; (2006 c 354 s 11 expired July 1, 2012); 2005 c 513 s 11 ; 1997 c 450 s 2 .] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Effective date — 2011 c 174 s 206: "Section 206 of this act takes effect July 1, 2012." [ 2011 c 174 s 501 .] Expiration date — 2011 c 174 s 205: "Section 205 of this act expires July 1, 2012." [ 2011 c 174 s 502 .] Expiration date — 2006 c 354 s 11: "Section 11 of this act expires July 1, 2012." [ 2006 c 354 s 20 .] Effective dates — 2006 c 354: See note following RCW 82.04.4268 . Effective dates — 2005 c 513: See note following RCW 82.04.4266 . Findings — Intent — 1997 c 450: "The legislature finds that the state's overall economic health and prosperity is bolstered through tax incentives targeted to specific industries. The warehouse and distribution industry is critical to other businesses. The transportation sector, the retail sector, the ports, and the wholesalers all rely on the warehouse and distribution industry. It is the intent of the legislature to stimulate interstate trade by providing tax incentives to those persons in the warehouse and distribution industry engaged in highly competitive trade." [ 1997 c 450 s 1 .] Report — 1997 c 450: "The legislative fiscal committees shall report to the legislature by December 1, 2001, on the economic impacts of this act. This report shall analyze employment and other relevant economic data pertaining to the tax exemptions authorized under this act and shall measure the effect on the creation or retention of family-wage jobs and diversification of the state's economy. The report must include the committee's findings on the tax incentive program's performance in achieving its goals and recommendations on ways to improve its effectiveness. Analytic techniques may include, but not be limited to, comparisons of Washington to other states that did not enact business tax changes, comparisons across Washington counties based on usage of the tax exemptions, and comparisons across similar firms based on their use of the tax exemptions. In performing the analysis, the legislative fiscal committees shall consult with business and labor interests. The department of revenue, the employment security department, and other agencies shall provide to the legislative fiscal committees such data as the legislative fiscal committees may request in performing the analysis required under this section." [ 1997 c 450 s 6 .] Effective date — 1997 c 450: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 20, 1997]." [ 1997 c 450 s 7 . https://library.partnertax.ai/us-wa/stat/82.08.830 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.832 1998 c 178 s 1 .] Notes: Effective date — 1998 c 178: "This act takes effect July 1, 1998." [ 1998 c 178 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.833 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.834 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.850 2001 c 129 s 2 .] Notes: Finding — Intent — 2001 c 129: "The legislature finds that in-state sellers of conifer seed and persons growing customer-owned conifer seed into seedlings are placed at a marketplace disadvantage compared to persons doing the same activity out of state because of the unique storage and growing requirements of conifer seed. It is the intent of the legislature to eliminate this disadvantage by providing a limited sales tax exemption for the sale of conifer seed to be used to grow timber outside Washington, or sold to an Indian tribe or member to grow timber in Indian country, if upon sale the seed is immediately placed into freezer storage operated by the seller." [ 2001 c 129 s 1 .] Retroactive application — 2001 c 129: "This act applies retroactively." [ 2001 c 129 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.855 2015 3rd sp.s. c 6 s 1106 ; 2014 c 97 s 601 ; 2007 c 332 s 1 ; 2006 c 172 s 1 .] Notes: Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Tax preference performance statement — Tax preference intended to be permanent — 2015 3rd sp.s. c 6 ss 1102-1106: See notes following RCW 82.04.330 . Effective date — 2006 c 172: "This act takes effect July 1, 2006." [ 2006 c 172 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.865 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.870 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.875 2018 c 130 s 3 ; 2013 c 211 s 2 .] Notes: Findings — Intent — 2018 c 130: "(1) The legislature finds that it is important to recognize the service of active duty military and veterans and to acknowledge the continued sacrifice of those veterans who have been catastrophically injured. The legislature further finds that: (a) Many disabled veterans often need customized, accessible transportation to be self-sufficient and to maintain a high quality of life; (b) Individuals with a severe disability are twice as likely to be at or below the national poverty level; (c) The federal government pays for the cost of add-on automotive adaptive equipment for severely injured veterans; however, it does not cover the cost of sales or use tax owed on this equipment and that this cost is then shifted onto the veterans, who often times cannot afford the tax due to the substantial amount of adaptive equipment required in such customized vehicles; and (d) This added financial burden has the unintended effect of causing some veterans to acquire their adaptive equipment in neighboring states that do not impose a sales tax, thereby negatively impacting Washington businesses providing mobility enhancing equipment and services to Washington veterans. (2) It is the legislature's intent to provide specific financial relief for severely injured veterans and to ameliorate a negative consequence of Washington's tax structure by providing a sales and use tax exemption for adaptive equipment required to customize vehicles for disabled veterans." [ 2018 c 130 s 1 .] Tax preference performance statement — 2018 c 130: "(1) This section is the tax preference performance statement for the tax preferences contained in chapter 130, Laws of 2018. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes the tax preferences in chapter 130, Laws of 2018 as ones intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808 (2)(e). (3) To measure the effectiveness of chapter 130, Laws of 2018 in achieving the specific public policy objective described in section 1, chapter 130, Laws of 2018, the joint legislative audit and review committee must, at minimum, review the following: (a) The dollar amount of qualifying add-on automotive adaptive equipment purchases, as reported to the department of revenue; and (b) The number of approved applications for add-on automotive adaptive equipment, as reported by the United States department of veterans affairs. (4) In addition to the data sources described under this section, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under this section. (5) The joint legislative audit and review committee must review the tax preferences provided in chapter 130, Laws of 2018 as part of its normal review process of tax preferences." [ 2018 c 130 s 2 .] Findings — Intent — 2013 c 211: "(1) The legislature finds that it is important to recognize the service of active duty military and veterans and to acknowledge the continued sacrifice of those veterans who have been catastrophically injured. The legislature further finds that many disabled veterans often need customized, accessible transportation to be self-sufficient and to maintain a high quality of life. The legislature further finds that individuals with a severe disability are three times more likely to be at or below the national poverty level. The legislature further finds that the federal government pays for the cost of mobility adaptive equipment for severely injured veterans; however, it does not cover the cost of sales or use tax owed on this equipment. The legislature further finds that this cost is then shifted onto the veterans, who oftentimes cannot afford the tax due to the substantial amount of adaptive equipment required in such customized vehicles. The legislature further finds that this added financial burden has the unintended effect of causing some veterans to acquire their mobility adaptive equipment in neighboring states that do not impose a sales tax, thereby negatively impacting Washington businesses providing mobility enhancing equipment and services to Washington veterans. (2) It is the legislature's intent to provide specific financial relief for severely injured veterans and to ameliorate a negative consequence of Washington's tax structure by providing a sales and use tax exemption for mobility adaptive equipment required to customize vehicles for disabled veterans. It is the further intent of the legislature to reexamine this exemption in five years to determine whether it has mitigated the competitive disadvantage stemming from Washington's tax structure on mobility businesses and to assess whether the cost of the exemption in terms of forgone state revenue is beyond what was reasonably assumed in the fiscal estimate for the legislation." [ 2013 c 211 s 1 .] Effective date — 2013 c 211: "This act takes effect August 1, 2013." [ 2013 c 211 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.880 2001 2nd sp.s. c 17 s 1 .] Notes: Effective date — 2001 2nd sp.s. c 17: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect August 1, 2001." [ 2001 2nd sp.s. c 17 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.890 2014 c 97 s 602 ; 2010 1st sp.s. c 23 s 601 ; 2009 c 469 s 601 ; 2006 c 151 s 2 ; 2001 2nd sp.s. c 18 s 2 .] Notes: Effective date — 2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: See note following RCW 82.04.2907 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective date — 2009 c 469: See note following RCW 82.08.962 . Effective date — 2006 c 151: "This act takes effect July 1, 2006." [ 2006 c 151 s 7 .] Intent — 2001 2nd sp.s. c 18: "It is the intent of the legislature to provide tax exemptions to assist dairy farmers to comply with the dairy nutrient management act, chapter 90.64 RCW, to encourage owners of nondairy animal feeding operations to develop and implement approved nutrient management plans, and to assist public or private entities to establish and operate anaerobic digesters to treat livestock nutrients on a regional or on-farm basis." [ 2006 c 151 s 1 ; 2001 2nd sp.s. c 18 s 1 .] Effective date — 2001 2nd sp.s. c 18: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [July 13, 2001]." [ 2001 2nd sp.s. c 18 s 6 . https://library.partnertax.ai/us-wa/stat/82.08.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.910 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.920 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.925 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.935 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.940 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.945 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.950 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.956 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.962 2019 c 288 s 18 ; 2018 c 164 s 5 ; 2017 3rd sp.s. c 36 s 14 ; 2013 2nd sp.s. c 13 s 1502 ; 2009 c 469 s 101 .] Notes: Tax preference performance statement — 2019 c 288 ss 18 and 19: "This section is the tax preference performance statement for the tax preferences contained in sections 18 and 19, chapter 288, Laws of 2019. 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to reduce the amount of carbon dioxide emissions in Washington. It is the legislature's intent to extend the expiration date of and expand the existing sales and use tax exemption for machinery and equipment used directly in generating certain types of alternative energy, in order to reduce the price charged to customers for that machinery and equipment, thereby inducing some customers to buy machinery and equipment for alternative energy when they might not otherwise, thereby displacing electricity from fossil-fueled generating resources, thereby reducing the amount of carbon dioxide emissions in Washington. It is also the intent of the legislature to maximize cost savings associated with clean energy construction for Washington electric customers by encouraging development of these resources in time for projects to benefit from both this incentive and expiring federal incentives. (3) It is also the legislature's specific public policy objective to provide an incentive for more of the projects that meet the objectives of subsection (2) of this section to be constructed with high labor standards, including family level wages and providing benefits including health care and pensions, as well as maximizing access to economic benefits from such projects for local workers and diverse businesses. (4) The joint legislative audit and review committee is not required to perform a tax preference review under chapter 43.136 RCW for the tax preferences contained in sections 18 and 19, chapter 288, Laws of 2019 and it is the intent of the legislature to allow the tax preferences to expire upon their scheduled expiration dates." [ 2019 c 288 s 17 .] Findings — Intent — Effective date — 2019 c 288: See RCW 19.405.010 and 19.405.901 . Effective date — 2018 c 164: See note following RCW 82.08.900 . Findings — Intent — Effective date — 2017 3rd sp.s. c 36: See notes following RCW 82.16.130 . Intent — 2013 2nd sp.s. c 13: "It is the intent of the legislature to help promote energy independence in the state of Washington and to better position Washington to attract a vibrant clean energy technology manufacturing sector to the state. The purpose of the tax preference created in part XV of this act is to incentivize electricity generation from renewable energy sources, reducing the costs of transitioning to these sources and technologies by exempting machinery, equipment, and labor and service charges associated with such electricity generation from the retail sales and use tax. This tax preference makes the most of the local renewable resources, protects us from the price volatility of certain fossil fuel sources, and helps the state achieve its greenhouse gas emissions targets. In addition, promoting manufacture and installation of facilities capable of generating power from renewable sources can create economic benefits in both rural and urban counties, creating high quality jobs and developing a skilled workforce in an industry sector in which significant job growth is anticipated over the coming decades." [ 2013 2nd sp.s. c 13 s 1501 .] Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.08.956 . Effective date — 2009 c 469: "Except for sections 801 and 802 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2009." [ 2009 c 469 s 902 . https://library.partnertax.ai/us-wa/stat/82.08.965 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.970 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.975 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.980 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.983 2010 c 225 s 1 .] Notes: Reviser's note: Chapter 6, Laws of 2015 3rd sp.s. was signed by the governor on July 1, 2015. 2015 3rd sp.s. c 6 s 1202 removed the expiration date of 2010 c 225 ss 1 and 2 by repealing 2010 c 225 s 4 . Tax preference performance statement — 2015 3rd sp.s. c 6: "(1) This section is the tax preference performance statement for the tax preference contained in section 1202 of this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes the tax preference created in this act as one intended to reduce structural inefficiencies in the tax structure as indicated in RCW 82.32.808 (2)(d). (3) It is the legislature's specific public policy objective to provide permanent tax relief that corrects the structural inefficiencies under RCW 82.08.983 with regard to wax and ceramic materials used to create molds during the process of creating ferrous and nonferrous investment castings used in industrial applications." [ 2015 3rd sp.s. c 6 s 1201 .] Tax preference intended to be permanent — 2015 3rd sp.s. c 6: "As this part is intended to create a permanent tax exemption, the tax preference in this act is not subject to the expiration date requirements in RCW 82.32.805 and is not subject to the requirements in RCW 82.32.808 (4)." [ 2015 3rd sp.s. c 6 s 1203 .] Effective date — 2010 c 225: "This act takes effect July 1, 2010." [ 2010 c 225 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.985 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.986 2025 c 411 s 4 ; 2022 c 267 s 3 ; 2017 c 135 s 26 ; 2015 3rd sp.s. c 6 s 302 ; 2012 2nd sp.s. c 6 s 302 ; 2010 1st sp.s. c 23 s 1601 ; 2010 1st sp.s. c 1 s 2 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 411: See note following RCW 82.08.050 . Tax preference performance statement — 2022 c 267 ss 3-6: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 3, 4, 5, and 6, chapter 267, Laws of 2022. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these sales and use tax exemptions on eligible server equipment and eligible power infrastructure equipment at eligible computer data centers as ones intended to: Induce certain designated behavior by taxpayers as indicated in RCW 82.32.808 (2)(a); improve industry competitiveness as indicated in RCW 82.32.808 (2)(b); create or retain jobs as indicated in RCW 82.32.808 (2)(c); and reduce structural inefficiencies in the tax structure as indicated in RCW 82.32.808 (2)(d). (3) It is the legislature's specific public policy objective to: (a) Maintain and grow the existing data center sector in Washington state, and encourage development of new data center facilities and refurbishment of existing data centers, thereby increasing the competitiveness of Washington's tax structure, which will increase or maintain construction and trade job growth in rural areas, and increase local tax revenue streams. (b) Improve industry competitiveness and to increase, create, or retain jobs in computer data centers in counties with a population over 800,000, as determined by the April 1, 2021, office of financial management population estimates, thereby increasing family-wage jobs. It is the legislature's intent to establish a pilot program that would provide a sales and use tax exemption on eligible server equipment and power infrastructure installed in eligible computer data centers, charges made for labor and services rendered in respect to installing eligible server equipment, and for construction, installation, repair, alteration, or improvement of eligible power infrastructures in order to increase investment in data center construction, leasing, and other investment throughout rural counties and counties with a population over 800,000, as determined by the April 1, 2021, office of financial management population estimates, thereby growing employment in the technology industry while adding real and personal property to state and local property tax rolls, thereby increasing the county tax base. (4) The legislature intends to extend the expiration date of the tax preference. The joint legislative audit and review committee shall conduct a review and determine if the tax preference is (a) generating capital investment in new computer data centers, refurbished data centers, or existing data centers (e.g., replacement server equipment), (b) generating state and local tax collections from data center investment and operations, and (c) generating or maintaining construction and trade jobs in the state. The review must factor in changing economic conditions. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any available data source, including data available from the department of revenue regarding rural county property tax assessments and employment data from the employment security department." [ 2022 c 267 s 2 .] Findings — Intent — 2022 c 267: "(1) The legislature finds that data centers are a cornerstone for strong internet infrastructure that is critical to the continuing prosperity of Washington's vibrant digital economy. (2) The legislature further finds that the data center industry is experiencing explosive growth across the nation and the competition among states for data center investments has increased dramatically. A department of commerce study, 2018 State of the Data Center Industry, An Analysis of Washington's Competitiveness , found that data center growth in rural Washington is at the lower end of the growth rate experienced by other major competitive markets. (3) The legislature recognizes that rural county data center investments are necessary but insufficient for the state's total economy and competitiveness. Washington is the only state that restricts incentives geographically. As a result, data centers serving urban counties requiring higher performance and that offer colocation services for multiple tenants that foster technology ecosystems are lost to other states, particularly neighboring Oregon. (4) The legislature further finds that data centers are one of the most energy-intensive building types, consuming 10 to 50 times the energy per floor space of a typical commercial office building. In addition, the legislature finds that it is imperative that the economic expansion of data centers not result in negative environmental impacts to the communities in which the data centers are located. To this end, the legislature encourages data centers to be good environmental stewards for their community through adopting practices to mitigate negative environmental impacts of data centers, such as the use of energy derived from renewable resources, redirecting waste heat for alternative uses, or other industrial symbiosis practices. (5) The legislature therefore intends to encourage additional investments in data technology facilities through expanding and extending the current sales and use tax exemption for rural county data centers and establishing a sales and use tax exemption pilot program for data centers in counties with populations over 800,000, which will in turn incentivize local economic development, increased local tax revenues, and construction and trade jobs across Washington through the development of additional data center facilities." [ 2022 c 267 s 1 .] Effective date — 2017 c 135: See note following RCW 82.32.534 . Tax preference performance statement — 2015 3rd sp.s. c 6 ss 302 and 303: "This section is the tax preference performance statement for the sales and use tax exemption contained in sections 302 and 303 of this act. This performance statement is only intended to be used for subsequent evaluation of the tax preferences in sections 302 and 303 of this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes this sales and use tax exemption as one intended to improve industry competitiveness, as indicated in RCW 82.32.808 (2)(b). (2) It is the legislature's specific public policy objective to improve industry competitiveness. It is the legislature's intent to provide a sales and use tax exemption on eligible server equipment and power infrastructure installed in eligible computer data centers, charges made for labor and services rendered in respect to installing eligible server equipment, and for construction, installation, repair, alteration, or improvement of eligible power infrastructures in order to increase investment in data center construction in rural Washington counties, thereby adding real and personal property to state and local property tax rolls, thereby increasing the rural county tax base. (3) If a review finds that the rural county tax base is increased as a result of the construction of computer data centers eligible for the sales and use tax exemption in sections 302 and 303 of this act, then the legislature intends to extend the expiration date of the tax preference. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to data available from the department of revenue regarding rural county property tax assessments." [ 2015 3rd sp.s. c 6 s 301 .] Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Intent — Finding — 2012 2nd sp.s. c 6: "(1) It is the legislature's intent to encourage immediate investments in technology facilities that can provide an economic stimulus, sustain long-term jobs that provide living wages, and help build the digital infrastructure that can enable the state to be competitive for additional technology investment and jobs. (2) There is currently an intense competition for data center construction and operation in many states including: Oregon, Arizona, North and South Carolina, North Dakota, Iowa, Virginia, Texas, and Illinois. Unprecedented incentives are available as a result of the desire of these states to attract investments that will serve as a catalyst for additional clusters of economic activity. (3) Data center technology has advanced rapidly, with marked increases in energy efficiency. Large, commercial-grade data centers leverage the economies of scale to reduce energy consumption. Combining digitized processes with the economies of scale recognized at these data centers, today's enterprises can materially reduce the energy they consume and greatly improve their efficiency. (4) The legislature finds that offering an exemption for server and related electrical equipment and installation will act as a stimulus to incent immediate investment. This investment will bring jobs, tax revenues, and economic growth to some of our state's rural areas." [ 2012 2nd sp.s. c 6 s 301 .] Existing rights, liabilities, or obligations — Effective dates — Contingent effective dates — 2012 2nd sp.s. c 6: See notes following RCW 82.04.29005 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.32.655 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Intent — Finding — 2010 1st sp.s. c 1: "(1) It is the legislature's intent to encourage immediate investments in technology facilities that can provide an economic stimulus, sustain long-term jobs that provide living wages, and help build the digital infrastructure that can enable the state to be competitive for additional technology investment and jobs. (2) There is currently an intense competition for data center construction and operation in many states including: Oregon, Arizona, North and South Carolina, North Dakota, Iowa, Virginia, Texas, and Illinois. Unprecedented incentives are available as a result of the desire of these states to attract investments that will serve as a catalyst for additional clusters of economic activity. (3) Since the economic downturn, Washington has not succeeded in attracting any private investments in these centers after siting six major data centers between 2004 and 2007. (4) Data center technology has advanced rapidly, with marked increases in energy efficiency. Large, commercial-grade data centers leverage the economies of scale to reduce energy consumption. Combining digitized processes with the economies of scale recognized at these data centers, today's enterprises can materially reduce the energy they consume and greatly improve their efficiency. (5) The legislature finds that a fifteen-month window that offers an exemption for server and related electrical equipment and installation will act as a stimulus to incent immediate investment. This investment will bring jobs, tax revenues, and economic growth to some of our state's rural areas." [ 2010 1st sp.s. c 1 s 1 .] Effective date — 2010 1st sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect April 1, 2010." [ 2010 1st sp.s. c 1 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.988 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.989 2023 c 355 s 1 .] Notes: Tax preference performance statement exemption — 2023 c 355: "RCW 82.32.808 does not apply to this act." [ 2023 c 355 s 4 .] Effective date — 2023 c 355: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2023." [ 2023 c 355 s 5 . https://library.partnertax.ai/us-wa/stat/82.08.990 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.993 2022 c 182 s 303 ; 2021 c 171 s 2 .] Notes: Intent — Effective date — 2022 c 182: See notes following RCW 70A.65.240 . Tax preference performance statement — 2021 c 171: "This section is the tax preference performance statement for the tax preferences contained in sections 2 and 3, chapter 171, Laws of 2021. The 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes the tax preferences as ones intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to increase the use of hydrogen fuel cell electric vehicles in Washington as another way of promoting clean alternative fuel vehicle adoption in the state. It is the legislature's intent to establish an eight-year pilot tax incentive program for fuel cell electric vehicles by creating a temporary partial sales and use tax exemption on fuel cell electric vehicles in order to reduce the price charged to customers and to evaluate the feasibility of wider adoption of the use of fuel cell electric technology in transportation. (3) Since the tax incentive created in sections 2 and 3 of this act is limited to eight years, the joint legislative audit and review committee must, within the committee's appropriations, evaluate the effectiveness of this tax incentive on the number of hydrogen fuel cell vehicles titled in the state by November 1, 2028. (4) The department of licensing and the department of revenue must, within the departments' respective appropriations, provide data needed for the joint legislative audit and review committee analysis. In addition to the data source described under this subsection, the joint legislative audit and review committee may use any other data it deems necessary." [ 2021 c 171 s 1 .] Effective date — 2021 c 171: "Sections 1 through 3 of this act take effect July 1, 2022." [ 2021 c 171 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.994 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.995 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.996 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.997 2008 c 137 s 2 .] Notes: Effective date — 2008 c 137: "This act takes effect July 1, 2008." [ 2008 c 137 s 7 . https://library.partnertax.ai/us-wa/stat/82.08.998 2020 c 20 s 1476 ; 2008 c 92 s 1 . https://library.partnertax.ai/us-wa/stat/82.08.999 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02061 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02525 2011 c 60 s 49 ; 2009 c 535 s 505 ; 1996 c 63 s 1 .] Notes: Effective date — 2011 c 60: See RCW 42.17A.919 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1996 c 63: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1996." [ 1996 c 63 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02535 2009 c 535 s 507 ; 1995 2nd sp.s. c 8 s 1 .] Notes: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 1995 2nd sp.s. c 8: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 8 s 2 . https://library.partnertax.ai/us-wa/stat/82.08.02537 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02565 2022 c 16 s 146 ; 2015 3rd sp.s. c 5 s 301 . Prior: 2014 c 216 s 401 ; 2014 c 140 s 13 ; 2011 c 23 s 2 ; 2009 c 535 s 510 ; 1999 c 211 s 5 ; 1999 c 211 s 3 ; 1998 c 330 s 1 ; prior: 1996 c 247 s 2 ; 1996 c 173 s 3 ; 1995 1st sp.s. c 3 s 2 .] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Construction — 2017 c 323: See note following RCW 82.08.052 . Application — 2015 3rd sp.s. c 5: "Sections 301 and 302 of this act do not apply with respect to machinery and equipment, as defined in RCW 82.08.02565 , first used by the taxpayer in this state before August 1, 2015." [ 2015 3rd sp.s. c 5 s 306 .] Conflicting laws — 2015 3rd sp.s. c 5: "If RCW 82.08.02565 , 82.12.02565 , or 82.63.010 are amended by any other act enacted during the regular or any special session of the 2015 legislature, each amendment without reference to the other amendment or amendments of the same statute, the legislature intends for the amendments in this act to be deemed to not conflict in purpose with the amendments in any other such act for the purposes of RCW 1.12.025 and that the amendments in this act be given effect." [ 2015 3rd sp.s. c 5 s 305 .] Effective dates — 2015 3rd sp.s. c 5: See note following RCW 82.08.052 . Effective date — Findings — Tax preference performance statement — 2014 c 216: See notes following RCW 82.38.030 . Findings — 2011 c 23: "(1) In 1995, the legislature enacted a sales and use tax exemption for manufacturing machinery and equipment, commonly referred to as the "M&E exemption." The legislature finds that the purposes of this exemption were to encourage the growth and development of the state's private sector manufacturing industry and improve this state's ability to compete with other states for manufacturing investment. The legislature further finds that it was not the purpose of the M&E exemption to provide tax breaks to state agencies and institutions, nor to public utilities and other businesses with respect to machinery and equipment primarily used for activities that are taxable under the state public utility tax or are otherwise not considered to be manufacturing for business and occupation tax purposes. (2) The legislature further finds that despite previous attempts at clarifying the M&E exemption, significant ambiguity persists, particularly with respect to the scope of the exemption. Such ambiguity results in costly appeals and litigation and may result in significant unanticipated revenue losses for the state and local governments. (3) Therefore, the legislature finds it necessary to reaffirm its original intent in establishing the M&E exemption. The legislature declares that the amendments to the existing M&E exemption and to RCW 82.04.120 in this act are clarifying and, as such, apply retroactively as well as prospectively. (4) The legislature finds that Washington is home to premier public research institutions. The legislature recognizes that the state's public universities provide cutting-edge research and development, which helps stimulate growth in the private sector and is vital to the economic well-being of our state. University research leads directly to new products, companies, production methods, and ways of organizing work. The legislature further recognizes that our public universities will play an important role in shaping the next generation of Washington industries, including biofuels and other renewable energy, global health, and advanced manufacturing. Therefore, because the amendments to the existing M&E exemption in this act clarify that state agencies and institutions are not eligible for the M&E exemption, this act provides a new, stand-alone sales and use tax exemption for machinery and equipment used primarily in technological research and development operations by the state's four-year institutions of higher education." [ 2011 c 23 s 1 .] Intent — 2011 c 23: "The legislature declares that the only reason why the phrase "the production of electricity by a light and power business as defined in RCW 82.16.010 " was deleted from the definition of "manufacturing operation" in RCW 82.08.02565 (2)(f) in section 2 of this act is because that language is superfluous." [ 2011 c 23 s 7 .] Application — 2011 c 23: "Sections 2 and 3 of this act apply both prospectively and retroactively to any tax period open for assessment or refund of taxes." [ 2011 c 23 s 9 .] Effective date — Construction — 2011 c 23: See notes following RCW 82.08.025651 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Finding — Intent — 1999 c 211: "The legislature finds that the application of the manufacturer's machinery and equipment sales and use tax exemption has, in some instances, been difficult and confusing for taxpayers, and included difficult reporting and recordkeeping requirements. In this act, it is the intent of the legislature to make clear its intent for the application of the exemption, and to extend the exemption to the purchase and use of machinery and equipment for businesses that perform testing of manufactured goods for manufacturers or processors for hire." [ 1999 c 211 s 1 .] Intent — 1999 c 211 ss 2 and 3: See note following RCW 82.04.120 . Effective date — 1999 c 211 ss 1-4: See note following RCW 82.04.120 . Findings — Intent — 1996 c 247: See note following RCW 82.08.02566 . Findings — Intent — 1996 c 173: "The legislature finds that the health, safety, and welfare of the people of the state of Washington are heavily dependent upon the continued encouragement, development, and expansion of opportunities for family wage employment in the state's manufacturing industries. The legislature also finds that sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature have improved Washington's ability to compete with other states for manufacturing investment, but that additional incentives for manufacturers need to be adopted to solidify and enhance the state's competitive position. The legislature intends to accomplish this by extending the current manufacturing machinery and equipment exemptions to allow a sales tax exemption for labor and service charges for repairing, cleaning, altering, or improving machinery and equipment, and a sales and use tax exemption for repair and replacement parts with a useful life of one year or more." [ 1996 c 173 s 1 .] Findings — 1995 1st sp.s. c 3: "The legislature finds and declares that: (1) The health, safety, and welfare of the people of the state of Washington are heavily dependent upon the continued encouragement, development, and expansion of opportunities for family wage employment in our state's private sector; (2) The state's private sector must be encouraged to commit to continuous improvement of process, products, and services and to deliver high quality, high value products through technological innovations and high-performance work organizations; (3) The state's opportunities for increased economic dealings with other states and nations of the world are dependent on supporting and attracting a diverse, stable, and competitive economic base of private sector employers; (4) The state's current policy of applying its sales and use taxes to machinery, equipment, and installation labor used in manufacturing, research and development, and other activities has placed our state's private sector at a competitive disadvantage with other states and serves as a significant disincentive to the continuous improvement of products, technology, and modernization necessary for the preservation, stabilization, and expansion of employment and to ensure a stable economy; and (5) It is vital to the continued development of economic opportunity in this state, including the development of new businesses and the expansion or modernization of existing businesses, that the state of Washington provide tax incentives to entities making a commitment to sites and operations in this state." [ 1995 1st sp.s. c 3 s 1 .] Effective date — 1995 1st sp.s. c 3: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 1st sp.s. c 3 s 16 . https://library.partnertax.ai/us-wa/stat/82.08.02566 2003 c 168 s 208 ; 1997 c 302 s 1 ; 1996 c 247 s 4 .] Notes: Effective dates — Part headings not law — 2003 c 168: See notes following RCW 82.08.010 . Effective date — 1997 c 302: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 302 s 3 .] Findings — Intent — 1996 c 247: "The legislature finds that the health, safety, and welfare of the people of the state of Washington are heavily dependent upon the continued encouragement, development, and expansion of opportunities for family wage employment in the state's manufacturing industries. The legislature also finds that sales and use tax exemptions for manufacturing machinery and equipment enacted by the 1995 legislature have improved Washington's ability to compete with other states for manufacturing investment, but that additional incentives for manufacturers need to be adopted to solidify and enhance the state's competitive position. The legislature intends to accomplish this by extending the current manufacturing machinery and equipment exemptions to include machinery and equipment used for research and development with potential manufacturing applications." [ 1996 c 247 s 1 . https://library.partnertax.ai/us-wa/stat/82.08.02568 1996 c 170 s 1 .] Notes: Effective date — 1996 c 170: "This act shall take effect July 1, 1996." [ 1996 c 170 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02569 1996 c 113 s 1 .] Notes: Effective date — 1996 c 113: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 20, 1996]." [ 1996 c 113 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02573 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02665 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02745 2022 c 16 s 149 ; 2021 c 250 s 1 ; 2014 c 140 s 18 ; 2007 c 54 s 14 ; 1997 c 438 s 1 ; 1996 c 117 s 1 .] Notes: Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . Tax preference performance statement — 2021 c 250: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 1 and 2, chapter 250, Laws of 2021. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to induce certain designated behavior by taxpayers as indicated in RCW 82.32.808 (2)(a). (3) It is the legislature's specific public policy objective to increase the supply of farmworker housing. (4) If a review finds that new farmworker housing is developed utilizing these preferences, then the legislature intends to extend the expiration date of these tax preferences. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2021 c 250 s 3 .] Effective date — 2021 c 250: "This act takes effect October 1, 2021." [ 2021 c 250 s 4 .] Severability — 2007 c 54: See note following RCW 82.04.050 . Effective date — 1997 c 438: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 20, 1997]." [ 1997 c 438 s 3 .] Effective date — 1996 c 117: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 20, 1996]." [ 1996 c 117 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02795 1993 c 205 s 1 .] Notes: Effective date — 1993 c 205: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 6, 1993]." [ 1993 c 205 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02805 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02806 1996 c 141 s 1 .] Notes: Effective date — 1996 c 141: "This act shall take effect July 1, 1996." [ 1996 c 141 s 3 . https://library.partnertax.ai/us-wa/stat/82.08.02807 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02875 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.02915 1998 c 183 s 1 ; 1997 c 386 s 56 ; 1995 c 346 s 1 .] Notes: Effective date — 1997 c 386 ss 56, 57: "Sections 56 and 57 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 1997." [ 1997 c 386 s 71 .] Effective date — 1995 c 346: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 13, 1995]." [ 1995 c 346 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.02917 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9651 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9861 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9891 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9994 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9995 2015 c 86 s 303 ; 2011 c 55 s 2 .] Notes: Effective date — 2011 c 55: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2011." [ 2011 c 55 s 4 . https://library.partnertax.ai/us-wa/stat/82.08.9996 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9997 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9998 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.9999 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.025651 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.025661 2023 c 414 s 1 ; 2022 c 56 s 5 ; 2016 c 191 s 2 .] Notes: Tax preference performance statement exemption — 2023 c 414: "RCW 82.32.808 does not apply to this act." [ 2023 c 414 s 3 .] Tax preference performance statement — 2016 c 191 ss 2 and 3: "(1) This section is the tax preference performance statement for the tax preferences contained in sections 2 and 3 of this act. 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 be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes the tax preference in sections 2 and 3 of this act as one intended to create jobs, as indicated in RCW 82.32.808 (2)(c). (3) At the end of the third year after an aircraft maintenance and repair station is operationally complete, the joint legislative audit and review committee must evaluate, at a minimum: (a) Whether a taxpayer claiming this tax preference is on target to reach the employment levels and average annualized wages under section 2 of this act by the end of the aircraft maintenance and repair station's fourth year of operation; and (b) Whether the average annualized wages for employees are on a par with industry standards for the sector. (4) In order to obtain the data necessary to perform the review, the joint legislative audit and review committee may refer to the annual report and annual survey for tax preferences that federal aviation administration part 145 repair stations are required to file with the department [of revenue] and to employment data available from the employment security department." [ 2016 c 191 s 1 .] Effective date — 2016 c 191: "This act takes effect July 1, 2016." [ 2016 c 191 s 6 . https://library.partnertax.ai/us-wa/stat/82.08.99941 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.08.99991 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.022 2017 3rd sp.s. c 37 s 707 ; (2017 3rd sp.s. c 37 s 706 expired January 1, 2018); 2017 c 135 s 27 ; 2015 3rd sp.s. c 6 s 506 ; 2014 c 216 s 304 ; 2011 c 174 s 304 . Prior: 2010 1st sp.s. c 2 s 5 ; 2010 c 114 s 127 ; 2006 c 182 s 5 ; 2004 c 24 s 12 ; 1994 c 124 s 9 ; 1989 c 384 s 3 .] Notes: Contingent expiration date — 2017 3rd sp.s. c 37 ss 701-708: See note following RCW 82.32.537 . Findings — Intent — Tax preference performance statement — 2017 3rd sp.s. c 37 ss 701-708: See note following RCW 82.16.315 . Effective date — 2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404 . Effective date — 2017 c 135: See note following RCW 82.32.534 . Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Findings — Tax preference performance statement — 2015 3rd sp.s. c 6 ss 502-506: See note following RCW 82.04.2909 . Effective date — Findings — Tax preference performance statement — 2014 c 216: See notes following RCW 82.38.030 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 . Intent — 1989 c 384: "Due to a change in the federal regulations governing the sale of brokered natural gas, cities have lost significant revenues from the utility tax on natural gas. It is therefore the intent of the legislature to adjust the utility and use tax authority of the state and cities to maintain this revenue source for the municipalities and provide equality of taxation between intrastate and interstate transactions." [ 1989 c 384 s 1 .] Effective date — 1989 c 384: "This act shall take effect July 1, 1990." [ 1989 c 384 s 7 .] PDF RCW 82.12.022 Natural Or Manufactured Gas — Use Tax Imposed — Exemption. (Contingent Effective Date.) (1) A use tax is levied on every person in this state for the privilege of using natural gas or manufactured gas, including compressed natural gas and liquefied natural gas, within this state as a consumer. (2) The tax must be levied and collected in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the public utility tax on gas distribution businesses under RCW 82.16.020 . The "value of the article used" does not include any amounts that are paid for the hire or use of a gas distribution business as defined in RCW 82.16.010 (2) in transporting the gas subject to tax under this subsection if those amounts are subject to tax under that chapter. (3) The tax levied in this section does not apply to the use of natural or manufactured gas delivered to the consumer by other means than through a pipeline. (4) The tax levied in this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 82.16.020 with respect to the gas for which exemption is sought under this subsection. (5)(a) The tax levied in this section does not apply to the use of natural or manufactured gas by an aluminum smelter as that term is defined in RCW 82.04.217 before January 1, 2027. (b) A person claiming the exemption provided in this subsection (5) must file a complete annual tax performance report with the department under RCW 82.32.534 . (6) The tax imposed by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310 . (7) There is a credit against the tax levied under this section in an amount equal to any tax paid by: (a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 82.16.020 by another state with respect to the gas for which a credit is sought under this subsection; or (b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection. (8) The use tax imposed in this section must be paid by the consumer to the department. (9) There is imposed a reporting requirement on the person who delivered the gas to the consumer to make a quarterly report to the department. Such report must contain the volume of gas delivered, name of the consumer to whom delivered, and such other information as the department may require by rule. (10) The department may adopt rules under chapter 34.05 RCW for the administration and enforcement of sections 1 through 6, chapter 384, Laws of 1989. [ 2017 c 135 s 27 ; 2015 3rd sp.s. c 6 s 506 ; 2014 c 216 s 304 ; 2011 c 174 s 304 . Prior: 2010 1st sp.s. c 2 s 5 ; 2010 c 114 s 127 ; 2006 c 182 s 5 ; 2004 c 24 s 12 ; 1994 c 124 s 9 ; 1989 c 384 s 3 .] Notes: Effective date — 2017 c 135: See note following RCW 82.32.534 . Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Findings — Tax preference performance statement — 2015 3rd sp.s. c 6 ss 502-506: See note following RCW 82.04.2909 . Effective date — Findings — Tax preference performance statement — 2014 c 216: See notes following RCW 82.38.030 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Intent — Effective date — 2004 c 24: See notes following RCW 82.04.2909 . Intent — 1989 c 384: "Due to a change in the federal regulations governing the sale of brokered natural gas, cities have lost significant revenues from the utility tax on natural gas. It is therefore the intent of the legislature to adjust the utility and use tax authority of the state and cities to maintain this revenue source for the municipalities and provide equality of taxation between intrastate and interstate transactions." [ 1989 c 384 s 1 .] Effective date — 1989 c 384: "This act shall take effect July 1, 1990." [ 1989 c 384 s 7 . https://library.partnertax.ai/us-wa/stat/82.12.023 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.024 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.031 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.032 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.033 1986 c 211 s 3 ; 1979 ex.s. c 266 s 4 . https://library.partnertax.ai/us-wa/stat/82.12.034 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.036 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.037 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.038 2020 c 20 s 1478 ; 1989 c 431 s 46 . https://library.partnertax.ai/us-wa/stat/82.12.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.080 1961 c 15 s 82.12.080 . Prior: 1949 c 228 s 9, part; 1945 c 249 s 8, part; 1943 c 156 s 10, part; 1939 c 225 s 18, part; 1937 c 191 s 4, part; 1935 c 180 s 35, part; Rem. Supp. 1949 s 8470-35, part. https://library.partnertax.ai/us-wa/stat/82.12.145 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.195 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0201 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0203 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0205 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0207 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.207 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0208 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.215 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.225 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0251 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0253 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0254 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0255 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0256 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0257 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0258 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0259 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0261 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0262 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0263 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0264 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0265 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0266 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0267 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0268 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0269 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0271 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0272 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0273 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0274 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0275 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0276 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0277 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0279 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0282 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0283 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0284 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0293 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0294 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0296 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0297 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0298 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0311 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0315 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0316 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0318 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0345 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.0347 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.665 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.700 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.702 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.798 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.799 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.800 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.801 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.802 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.803 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.804 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.805 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.806 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.807 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.808 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.809 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.810 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.811 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.814 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.817 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.818 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.820 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.832 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.834 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.845 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.850 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.855 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.860 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.865 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.875 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.880 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.890 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.910 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.920 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.925 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.930 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.935 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.940 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.945 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.950 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.956 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.962 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.964 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.965 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.970 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.975 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.980 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.983 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.985 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.986 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.989 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.994 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.995 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.996 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.998 2020 c 20 s 1481 ; 2008 c 92 s 2 . https://library.partnertax.ai/us-wa/stat/82.12.999 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02525 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02565 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02566 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02568 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02569 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02595 2015 c 169 s 7 ; 2009 c 535 s 615 ; 2004 c 155 s 1 ; 2003 c 5 s 11 ; 1998 c 182 s 1 ; 1995 c 201 s 1 .] Notes: Effective date — 2015 c 169: See note following RCW 82.04.050 . Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 . Effective date — 2004 c 155: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 26, 2004]." [ 2004 c 155 s 2 .] Finding — Intent — Retroactive application — Effective date — 2003 c 5: See notes following RCW 82.12.010 . Effective date — 1995 c 201: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 1, 1995]." [ 1995 c 201 s 2 . https://library.partnertax.ai/us-wa/stat/82.12.02685 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02745 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02747 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02748 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02749 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.02915 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9651 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9861 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9993 2023 c 416 s 3 .] Notes: Tax preference performance statement exemption — Automatic expiration date exemption — 2023 c 416: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2023 c 416 s 4 . https://library.partnertax.ai/us-wa/stat/82.12.9994 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9995 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9997 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9998 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.9999 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.025651 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.025661 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.99941 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.12.99991 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.010 1970 ex.s. c 94 s 1 . https://library.partnertax.ai/us-wa/stat/82.14.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.032 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.034 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.036 2015 c 53 s 97 ; 1983 c 99 s 2 . https://library.partnertax.ai/us-wa/stat/82.14.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.045 2018 c 53 s 1 ; 2015 3rd sp.s. c 44 s 312 ; 2008 c 86 s 102 ; 2001 c 89 s 3 ; 2000 2nd sp.s. c 4 s 16 ; 1998 c 321 s 7 (Referendum Bill No. 49, approved November 3, 1998); 1991 c 363 s 158 . Prior: 1984 c 112 s 1 ; 1983 c 3 s 216 ; 1980 c 163 s 1 ; 1975 1st ex.s. c 270 s 6 ; 1971 ex.s. c 296 s 2 .] Notes: Effective date — 2018 c 53: "This act takes effect August 1, 2018." [ 2018 c 53 s 2 .] Effective date — 2015 3rd sp.s. c 44: See note following RCW 46.68.395 . Severability — Savings — Part headings not law — 2008 c 86: See notes following RCW 82.14.030 . Purpose — 1998 c 321: "The purpose of this act is to reallocate the general fund portion of the state's motor vehicle excise tax revenues among the taxpayers, local governments, and the state's transportation programs. By reallocating motor vehicle excise taxes, the state revenue portion can be dedicated to increased transportation funding purposes. Since the general fund currently has a budget surplus, due to a strong economy, the legislature feels that this reallocation is an appropriate short-term solution to the state's transportation needs and is a first step in meeting longer-term transportation funding needs. These reallocated funds must be used to provide relief from traffic congestion, improve freight mobility, and increase traffic safety. In reallocating general fund resources, the legislature also ensures that other programs funded from the general fund are not adversely impacted by the reallocation of surplus general fund revenues. The legislature also adopts this act to continue the general fund revenue and expenditure limitations contained in chapter 43.135 RCW after this one-time transfer of funds. In order to develop a long-term and comprehensive solution to the state's transportation problems, a joint committee will be created to study the state's transportation needs and the appropriate sources of revenue necessary to implement the state's long-term transportation needs as provided in *section 22 of this act." [ 1998 c 321 s 1 (Referendum Bill No. 49, approved November 3, 1998).] *Reviser's note: Section 22 of this act was vetoed by the governor. Severability — 1998 c 321: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1998 c 321 s 45 (Referendum Bill No. 49, approved November 3, 1998).] Effective dates — Application — 1998 c 321 ss 1-21, 44, and 45: "(1) Sections 1 through 3, 5 through 21, 44, and 45 of this act take effect January 1, 1999. (2) Section 4 of this act takes effect July 1, 1999, and applies to registrations that are due or become due in July 1999, and thereafter." [ 1998 c 321 s 46 (Referendum Bill No. 49, approved November 3, 1998).] Referral to electorate — 1998 c 321 ss 1-21 and 44-46: "The secretary of state shall submit sections 1 through 21 and 44 through 46 of this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation." [ 1998 c 321 s 49 (Referendum Bill No. 49, approved November 3, 1998).] Purpose — Captions now law — 1991 c 363: See notes following RCW 2.32.180 . Severability — Effective date — 1975 1st ex.s. c 270: See notes following RCW 35.58.272 . Legislative finding, declaration — 1971 ex.s. c 296: "The legislature finds that adequate public transportation systems are necessary to the economic, industrial and cultural development of the urban areas of this state and the health, welfare and prosperity of persons who reside or are employed in such areas or who engage in business therein and such systems are increasingly essential to the functioning of the urban highways of the state. The legislature further finds and declares that fares and tolls for the use of public transportation systems cannot maintain such systems in solvent financial conditions and at the same time meet the need to serve those who cannot reasonably afford or use other forms of transportation. The legislature further finds and declares that additional and alternate means of financing adequate public transportation service are necessary for the cities, metropolitan municipal corporations and counties of this state which provide such service." [ 1971 ex.s. c 296 s 1 .] Severability — 1971 ex.s. c 296: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 296 s 5 . https://library.partnertax.ai/us-wa/stat/82.14.048 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.049 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.212 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.215 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.300 1995 c 312 s 83 ; 1990 2nd ex.s. c 1 s 1 .] Notes: Short title — 1995 c 312: See note following RCW 13.32A.010 . Severability — 1990 2nd ex.s. c 1: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1990 2nd ex.s. c 1 s 1104 . https://library.partnertax.ai/us-wa/stat/82.14.310 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.320 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.330 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.340 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.345 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.350 1995 2nd sp.s. c 10 s 1 . https://library.partnertax.ai/us-wa/stat/82.14.360 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.370 2024 c 58 s 1 ; 2023 c 411 s 1 ; 2022 c 175 s 1 ; 2012 c 225 s 4 ; 2009 c 511 s 1 . Prior: 2007 c 478 s 1 ; 2007 c 250 s 1 ; 2004 c 130 s 2 ; 2002 c 184 s 1 ; 1999 c 311 s 101 ; 1998 c 55 s 6 ; 1997 c 366 s 3 .] Notes: Effective date — 2007 c 478: "This act takes effect August 1, 2007." [ 2007 c 478 s 2 .] Intent — 2004 c 130: "It is the intent of the legislature in enacting this 2004 act to reaffirm the original goals of the 1997 act which first provided distressed counties with the local option sales and use tax contained in RCW 82.14.370 . The local option tax is now available to all rural counties and the continuing legislative goal for RCW 82.14.370 is to promote the creation, attraction, expansion, and retention of businesses and provide for family-wage jobs." [ 2004 c 130 s 1 .] Finding — Intent — 1999 c 311: "The legislature finds that while Washington's economy is currently prospering, economic growth continues to be uneven, particularly as between metropolitan and rural areas. This has created in effect two Washingtons: One afflicted by inadequate infrastructure to support and attract investment, another suffering from congestion and soaring housing prices. In order to address these problems, the legislature intends to use resources strategically to build on our state's strengths while addressing threats to our prosperity." [ 1999 c 311 s 1 .] Part headings and subheadings not law — 1999 c 311: "Part headings and subheadings used in this act are not any part of the law." [ 1999 c 311 s 601 .] Effective date — 1999 c 311: "Sections 1, 101, 201, 301 through 305, 401, 402, 601, and 605 of this act take effect August 1, 1999." [ 1999 c 311 s 604 .] Severability — 1999 c 311: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1999 c 311 s 606 .] Intent — 1997 c 366: "The legislature recognizes the economic hardship that rural distressed areas throughout the state have undergone in recent years. Numerous rural distressed areas across the state have encountered serious economic downturns resulting in significant job loss and business failure. In 1991 the legislature enacted two major pieces of legislation to promote economic development and job creation, with particular emphasis on worker training, income, and emergency services support, along with community revitalization through planning services and infrastructure assistance. However even though these programs have been of assistance, rural distressed areas still face serious economic problems including: Above-average unemployment rates from job losses and below-average employment growth; low rate of business start-ups; and persistent erosion of vitally important resource-driven industries. The legislature also recognizes that rural distressed areas in Washington have an abiding ability and consistent will to overcome these economic obstacles by building upon their historic foundations of business enterprise, local leadership, and outstanding work ethic. The legislature intends to assist rural distressed areas in their ongoing efforts to address these difficult economic problems by providing a comprehensive and significant array of economic tools, necessary to harness the persistent and undaunted spirit of enterprise that resides in the citizens of rural distressed areas throughout the state. The further intent of this act is to provide: (1) A strategically designed plan of assistance, emphasizing state, local, and private sector leadership and partnership; (2) A comprehensive and significant array of business assistance, services, and tax incentives that are accountable and performance driven; (3) An array of community assistance including infrastructure development and business retention, attraction, and expansion programs that will provide a competitive advantage to rural distressed areas throughout Washington; and (4) Regulatory relief to reduce and streamline zoning, permitting, and regulatory requirements in order to enhance the capability of businesses to grow and prosper in rural distressed areas." [ 1997 c 366 s 1 .] Goals — 1997 c 366: "The primary goals of chapter 366, Laws of 1997 are to: (1) Promote the ongoing operation of business in rural distressed areas; (2) Promote the expansion of existing businesses in rural distressed areas; (3) Attract new businesses to rural distressed areas; (4) Assist in the development of new businesses from within rural distressed areas; (5) Provide family-wage jobs to the citizens of rural distressed areas; and (6) Promote the development of communities of excellence in rural distressed areas." [ 1997 c 366 s 2 .] Severability — 1997 c 366: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1997 c 366 s 11 .] Captions and part headings not law — 1997 c 366: "Section captions and part headings used in this act are not any part of the law." [ 1997 c 366 s 12 . https://library.partnertax.ai/us-wa/stat/82.14.390 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.400 2023 c 275 s 23 ; 2020 c 139 s 24 ; 2000 c 240 s 1 ; 1999 c 104 s 1 . https://library.partnertax.ai/us-wa/stat/82.14.410 2015 3rd sp.s. c 24 s 704 ; 2001 c 6 s 1 .] Notes: *Reviser's note: A majority of chapter 67.40 RCW was repealed by 2010 1st sp.s. c 15 s 14, effective November 30, 2010. RCW 67.40.020 was repealed by 2010 1st sp.s. c 15 s 15, effective December 30, 2010. Construction — 2015 3rd sp.s. c 24: See note following RCW 36.160.030 . Effective date — 2001 c 6: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 29, 2001]." [ 2001 c 6 s 2 . https://library.partnertax.ai/us-wa/stat/82.14.412 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.415 2023 c 351 s 2 ; 2016 c 5 s 1 ; 2011 c 353 s 10 ; 2009 c 550 s 1 ; 2006 c 361 s 1 .] Notes: Intent — 2011 c 353: See note following RCW 36.70A.130 . Severability — 2006 c 361: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2006 c 361 s 2 . https://library.partnertax.ai/us-wa/stat/82.14.420 2021 c 297 s 1 ; 2019 c 281 s 1 ; 2002 c 176 s 1 . https://library.partnertax.ai/us-wa/stat/82.14.430 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.440 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.445 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.450 2021 c 296 s 6 ; 2010 c 127 s 1 ; 2009 c 551 s 1 ; 2007 c 380 s 1 ; 2003 1st sp.s. c 24 s 2 .] Notes: Finding — Intent — Effective date — 2021 c 296: See notes following RCW 82.14.310 . Finding — Intent — 2003 1st sp.s. c 24: "The legislature finds that local governments in the state of Washington face enormous challenges in the area of criminal justice and public health. It is the legislature's intent to allow general local governments to raise revenues in order to better protect the health and safety of Washington state and its residents. It is further the intent of the legislature to provide such local governments relief from regulatory burdens that do not harm the public health and safety of the citizens of the state as a means of minimizing the need to generate new revenues authorized under this act." [ 2003 1st sp.s. c 24 s 1 .] Effective date — 2003 1st sp.s. c 24: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2003." [ 2003 1st sp.s. c 24 s 6 .] Severability — 2003 1st sp.s. c 24: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2003 1st sp.s. c 24 s 7 . https://library.partnertax.ai/us-wa/stat/82.14.0455 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.455 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.457 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.460 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.465 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.470 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.475 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.480 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.0485 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.485 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.0486 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.490 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.0494 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.505 2014 c 112 s 120 ; 2010 c 164 s 8 ; 2009 c 270 s 402 . https://library.partnertax.ai/us-wa/stat/82.14.510 2016 c 207 s 4 ; 2015 c 112 s 1 ; 2010 c 164 s 9 ; 2009 c 270 s 601 . https://library.partnertax.ai/us-wa/stat/82.14.515 2015 c 112 s 2 ; 2009 c 270 s 602 . https://library.partnertax.ai/us-wa/stat/82.14.525 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.530 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.532 2021 c 145 s 16 ; 2019 c 273 s 11 . https://library.partnertax.ai/us-wa/stat/82.14.540 2024 c 136 s 1 ; 2023 c 101 s 2 ; 2019 c 338 s 1 . https://library.partnertax.ai/us-wa/stat/82.14.545 2021 c 83 s 2 .] Notes: Findings — 2021 c 83: "The legislature recognizes that changes in sales tax sourcing laws created a significant negative fiscal impact on communities with a concentration of warehousing, manufacturing, and shipping. These communities are vital job centers to our state economy and are some of the most diverse communities in our state. Furthermore, the infrastructure demands to support these industries are significant. The legislature hereby creates the warehousing and manufacturing job center assistance program to provide these communities with revenue to mitigate for the negative fiscal impact of changes in sales tax sourcing laws, and fund important infrastructure to maintain these key job centers." [ 2021 c 83 s 1 .] Effective date — 2021 c 83: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2021." [ 2021 c 83 s 4 . https://library.partnertax.ai/us-wa/stat/82.14.550 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14.820 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14A.010 1972 ex.s. c 134 s 2 . https://library.partnertax.ai/us-wa/stat/82.14A.020 1972 ex.s. c 134 s 3 . https://library.partnertax.ai/us-wa/stat/82.14A.030 1972 ex.s. c 134 s 5 . https://library.partnertax.ai/us-wa/stat/82.14A.900 1972 ex.s. c 134 s 8 . https://library.partnertax.ai/us-wa/stat/82.14B.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.042 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.061 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.063 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.14B.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.023 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.046 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.047 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.053 1996 c 145 s 1 ; 1994 c 236 s 1 .] Notes: Effective date — 1996 c 145: "This act shall take effect July 1, 1996." [ 1996 c 145 s 2 .] Effective date — 1994 c 236: "This act shall take effect July 1, 1994." [ 1994 c 236 s 2 . https://library.partnertax.ai/us-wa/stat/82.16.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.060 1961 c 15 s 82.16.060 . Prior: 1935 c 180 s 41 ; RRS s 8370-41. https://library.partnertax.ai/us-wa/stat/82.16.080 1961 c 15 s 82.16.080 . Prior: 1935 c 180 s 43 ; RRS s 8370-43. https://library.partnertax.ai/us-wa/stat/82.16.090 2019 c 235 s 5 ; 1988 c 228 s 1 .] Notes: Effective date — 1988 c 228: "This act shall take effect on January 1, 1989." [ 1988 c 228 s 2 . https://library.partnertax.ai/us-wa/stat/82.16.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.902 2020 c 20 s 1485 ; 2016 c 161 s 19 ; 2012 1st sp.s. c 3 s 6 ; 2006 c 276 s 5 ; 2000 c 16 s 3 ; 1996 c 88 s 3 . https://library.partnertax.ai/us-wa/stat/82.23B.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.020 2018 c 262 s 103 ; 2015 c 274 s 14 ; 2006 c 256 s 2 ; 2003 1st sp.s. c 13 s 9 ; 2000 c 69 s 25 ; 1999 sp.s. c 7 s 1 ; 1997 c 449 s 2 ; 1995 c 399 s 214 ; 1992 c 73 s 7 ; 1991 c 200 s 802 .] Notes: Effective date — 2018 c 262 ss 102, 103, and 206: See note following RCW 82.23B.010 . Findings — Intent — Report — 2018 c 262: See notes following RCW 82.23B.010 . Effective date — 2015 c 274: See note following RCW 90.56.005 . Effective dates — Application — Savings — 2006 c 256: See notes following RCW 82.32.045 . Effective dates — 2003 1st sp.s. c 13: See note following RCW 82.32.045 . Effective date — 1999 sp.s. c 7: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [June 7, 1999]." [ 1999 sp.s. c 7 s 4 .] Effective date — 1997 c 449: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 449 s 6 . https://library.partnertax.ai/us-wa/stat/82.23B.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23B.902 March 26, 1992], except sections 6, 7, 9, and 10 of this act shall take effect October 1, 1992. [ 1992 c 73 s 46 . https://library.partnertax.ai/us-wa/stat/82.24.010 2020 c 139 s 29 ; 2012 2nd sp.s. c 4 s 1 ; 1997 c 420 s 3 ; 1995 c 278 s 1 ; 1961 c 15 s 82.24.010 . Prior: 1959 c 270 s 9 ; 1949 c 228 s 14 ; 1935 c 180 s 83 ; Rem. Supp. 1949 s 8370-83.] Notes: Effective date — 2012 2nd sp.s. c 4: See note following RCW 82.24.030 . Effective date — 1995 c 278: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 c 278 s 17 . https://library.partnertax.ai/us-wa/stat/82.24.020 2010 1st sp.s. c 22 s 2 ; 2009 c 479 s 66 . Prior: 2008 c 226 s 3 ; 2008 c 86 s 301 ; 2003 c 114 s 1 ; 1994 sp.s. c 7 s 904 (Referendum Bill No. 43, approved November 8, 1994); 1993 c 492 s 307 ; 1989 c 271 s 504 ; 1987 c 80 s 1 ; 1983 2nd ex.s. c 3 s 15 ; 1982 1st ex.s. c 35 s 8 ; 1981 c 172 s 6 ; 1972 ex.s. c 157 s 3 ; 1971 ex.s. c 299 s 13 ; 1965 ex.s. c 173 s 23 ; 1961 ex.s. c 24 s 3 ; 1961 c 15 s 82.24.020 ; prior: 1959 c 270 s 2 ; prior: 1949 c 228 s 13, part; 1943 c 156 s 11, part; 1941 c 178 s 13, part; 1939 c 225 s 23, part; 1935 c 180 s 82, part; Rem. Supp. 1949 s 8370-82, part.] Notes: Application — 2010 1st sp.s. c 22 s 2: "Section 2 of this act applies only with respect to tax liability incurred under chapter 82.24 RCW on or after May 1, 2010, for the sale, use, consumption, handling, possession, or distribution of cigarettes." [ 2010 1st sp.s. c 22 s 9 .] Intent — 2010 1st sp.s. c 22: "It is the intent of the legislature to use revenue raised from taxes levied on the sales of cigarettes and other tobacco products to fund basic health care services." [ 2010 1st sp.s. c 22 s 1 .] Effective date — 2010 1st sp.s. c 22: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect May 1, 2010." [ 2010 1st sp.s. c 22 s 12 .] Effective date — 2009 c 479: See note following RCW 2.56.030 . Finding — Intent — 2008 c 226: See note following RCW 82.24.080 . Severability — Savings — Part headings not law — 2008 c 86: See notes following RCW 82.14.030 . Contingent partial referendum — 1994 sp.s. c 7 ss 901-909: See note following RCW 66.24.210 . Finding — Intent — Severability — Effective dates — Contingent expiration date — 1994 sp.s. c 7: See notes following RCW 43.70.540 . Findings — Intent — 1993 c 492: See notes following RCW 43.20.050 . Short title — Savings — Reservation of legislative power — Effective dates — 1993 c 492: See RCW 43.72.910 through 43.72.915 . Effective dates — 1989 c 271: See note following RCW 66.28.200 . Severability — 1989 c 271: See note following RCW 9.94A.510 . Construction — Severability — Effective dates — 1983 2nd ex.s. c 3: See notes following RCW 82.04.255 . Severability — Effective dates — 1982 1st ex.s. c 35: See notes following RCW 82.08.020 . Effective dates — 1981 c 172: See note following RCW 82.04.240 . Severability — 1972 ex.s. c 157: "If any provision of this 1972 amendatory act, or its application to any person or circumstance is held invalid, the remainder of this 1972 amendatory act, or the application of the provision to other persons or circumstances is not affected." [ 1972 ex.s. c 157 s 8 . https://library.partnertax.ai/us-wa/stat/82.24.026 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.029 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.035 2012 2nd sp.s. c 4 s 3 ; 1999 c 193 s 5 .] Notes: Effective date — 2012 2nd sp.s. c 4: See note following RCW 82.24.030 . Intent — Finding — 1999 c 193: "(1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The surgeon general has determined that smoking causes lung cancer, heart disease, and other serious diseases and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking. (2) It is the policy of the state that consumers be adequately informed about the adverse health effects of cigarette smoking by including warning notices on each package of cigarettes. (3) It is the policy of the state that manufacturers and importers of cigarettes not make any material misrepresentation of fact regarding the health consequences of using cigarettes, including compliance with applicable federal laws, regulations, and policies. (4) It is the intent of the legislature to align state law with federal laws, regulations, and policies relating to the manufacture, importation, and marketing of cigarettes, and in particular, the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) and 26 U.S.C. Sec. 5754. (5) The legislature finds that consumers and retailers purchasing cigarettes are entitled to be fully informed about any adverse health effects of cigarette smoking by inclusion of warning notices on each package of cigarettes and to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States." [ 1999 c 193 s 1 .] Severability — 1999 c 193: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1999 c 193 s 6 .] Effective date — 1999 c 193: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 5, 1999]." [ 1999 c 193 s 7 . https://library.partnertax.ai/us-wa/stat/82.24.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.100 1961 c 15 s 82.24.100 . Prior: 1935 c 180 s 85 ; RRS s 8370-85. https://library.partnertax.ai/us-wa/stat/82.24.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.135 2007 c 111 s 103 ; 1998 c 53 s 1 ; 1987 c 496 s 3 .] Notes: Part headings not law — 2007 c 111: See note following RCW 82.16.120 . Effective date — 1998 c 53: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 18, 1998]." [ 1998 c 53 s 2 . https://library.partnertax.ai/us-wa/stat/82.24.145 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.250 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.280 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.290 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.295 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.300 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.302 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.500 2012 2nd sp.s. c 4 s 11 ; 2003 c 114 s 10 ; 1986 c 321 s 4 .] Notes: Effective date — 2012 2nd sp.s. c 4: See note following RCW 82.24.030 . Policy — Intent — 1986 c 321: "It is the policy of the legislature to encourage competition by reducing the government's role in price setting. It is the legislature's intent to leave price setting mainly to the forces of the marketplace. In the field of cigarette sales, the legislature finds that the goal of open competition should be balanced against the public policy disallowing use of cigarette sales as loss leaders. To balance these public policies, it is the intent of the legislature to repeal the unfair cigarette sales below cost act and to declare the use of cigarettes as loss leaders as an unfair practice under the consumer protection act." [ 1986 c 321 s 1 .] Savings — 1986 c 321: "A cigarette wholesalers or retailers license issued by the department of licensing under RCW 19.91.130 in good standing on the July 1, 1991, constitutes a license under RCW 82.24.500 ." [ 1986 c 321 s 11 .] Effective date — 1986 c 321: "Sections 1 and 4 through 14 of this act shall take effect on July 1, 1991." [ 1986 c 321 s 15 . https://library.partnertax.ai/us-wa/stat/82.24.510 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.520 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.530 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.540 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.550 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.551 2020 c 139 s 30 ; 1997 c 420 s 10 . https://library.partnertax.ai/us-wa/stat/82.24.552 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.560 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.570 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.24.900 1961 c 15 s 82.24.900 . Prior: 1935 c 180 s 94 ; RRS s 8370-94. https://library.partnertax.ai/us-wa/stat/82.25.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.110 2011 c 179 s 2 . Prior: 2010 c 202 s 1 ; 2010 c 106 s 225 ; 2009 c 469 s 504 ; 2005 c 300 s 2 .] Notes: Effective date — 2010 c 106: See note following RCW 35.102.145 . Effective date — 2009 c 469: See note following RCW 82.08.962 . Findings — Intent — 2005 c 300: "The legislature finds that the use of renewable energy resources generated from local sources such as solar and wind power benefit our state by reducing the load on the state's electric energy grid, by providing nonpolluting sources of electricity generation, and by the creation of jobs for local industries that develop and sell renewable energy products and technologies. The legislature finds that Washington state has become a national and international leader in the technologies related to the solar electric markets. The state can support these industries by providing incentives for the purchase of locally made renewable energy products. Locally made renewable technologies benefit and protect the state's environment. The legislature also finds that the state's economy can be enhanced through the creation of incentives to develop additional renewable energy industries in the state. The legislature intends to provide incentives for the greater use of locally created renewable energy technologies, support and retain existing local industries, and create new opportunities for renewable energy industries to develop in Washington state." [ 2005 c 300 s 1 .] Effective date — 2005 c 300: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 300 s 8 . https://library.partnertax.ai/us-wa/stat/82.16.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.155 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.165 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.175 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.182 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.183 2022 c 212 s 5 .] Notes: Findings — Intent — 2022 c 212: "The legislature finds and declares that stimulating local investment in community solar projects continues to be an important part of a state energy strategy by helping to increase energy independence from fossil fuels, promote economic development, hedge against the effects of climate change, and attain environmental benefits. The legislature finds that although previous community solar programs were successful in stimulating these benefits, the programs failed to provide an adequate framework for low-income participation and long-term market certainty. The legislature finds that the vast majority of Washingtonians still do not have access to the benefits of solar energy. The legislature intends to stimulate the deployment of community solar projects for the benefit of all Washingtonians by funding the renewable energy production incentive program for community solar projects and by creating opportunities for broader participation, especially by low-income households and low-income service providers. As of December 2021, the state is 10.3 megawatts short of the 115 megawatts of solar photovoltaic capacity established as a goal under RCW 82.16.155 . The legislature therefore intends to provide an incentive sufficient to promote installation of community solar projects through June 30, 2033, at which point the legislature expects to review the effectiveness of enhancing access to community solar projects." [ 2022 c 212 s 1 .] Tax preference performance statement exemption — 2022 c 212: "RCW 82.32.808 does not apply to this act." [ 2022 c 212 s 7 .] Effective date — 2022 c 212: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 30, 2022]." [ 2022 c 212 s 8 . https://library.partnertax.ai/us-wa/stat/82.16.184 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.185 2019 c 285 s 8 .] Notes: Tax preference performance statement — 2019 c 285 s 8: "This section is the tax preference performance statement for the tax preference contained in section 8, chapter 285, Laws of 2019. 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes this tax preference as one intended to induce implementation of building energy efficiency measures, as indicated in RCW 19.27A.220 . (2) It is the legislature's specific public policy objective to increase energy efficiency and the use of renewable fuels that reduce the amount of greenhouse gas emissions in Washington. It is the legislature's intent to provide a credit against the taxes owing by utilities under chapter 82.16 RCW for the incentives provided for the implementation by eligible building owners of energy efficiency and renewable energy measures. (3) If a review finds that measurable energy savings have increased in covered commercial buildings for which building owners are receiving an incentive payment from a qualifying utility, then the legislature intends to extend the expiration date of the tax preference. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee may refer to the number of building owners receiving an incentive payment from qualifying utilities taking the public utility tax preference under RCW 82.16.185 , the amount of the incentive payment, and the energy use intensity reduction of the buildings as a result of the incentive program, as reported by the department of commerce." [ 2019 c 285 s 7 . https://library.partnertax.ai/us-wa/stat/82.16.187 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.305 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.310 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.315 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.320 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.325 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.330 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0421 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0491 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0495 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0496 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0497 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.16.0498 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.17.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.17.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.17.030 2025 c 419 s 4 .] Notes: Findings — Intent — 2025 c 419: "The legislature finds that the zero-emission vehicle program is a key policy supporting state efforts to achieve greenhouse gas emissions reductions required in RCW 70A.45.020 . The advanced clean cars and advanced clean cars II components of the zero-emission vehicle program require manufacturers of passenger cars and light duty trucks to achieve an escalating minimum percentage of zero-emission vehicles for sale or lease in Washington, or to obtain surplus credits from an auto manufacturer that has exceeded this minimum compliance obligation. By providing for the creation of these tradeable and bankable credits, the program creates an incentive for vehicle manufacturers to maximize their investments in developing and selling cleaner cars. The legislature also finds that the creation of these tradeable and bankable credits creates the opportunity for a financial windfall accruing to firms that are not burdened by the legacy production of internal combustion engine vehicles that make a compliance obligation more difficult under the program. Therefore, it is the intent of the legislature to address this unintended outcome by taxing the windfall profits from the generation of surplus zero-emission vehicle credits and reinvesting those funds in other programs and incentives that promote cleaner vehicles that further state climate goals." [ 2025 c 419 s 1 .] Tax preference performance statement exemption — Automatic expiration date exemption — 2025 c 419: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 419 s 7 .] Application — 2025 c 419: "This act applies to ZEV credits banked or sold after May 20, 2025, and thereafter." [ 2025 c 419 s 10 .] Effective date — 2025 c 419: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 20, 2025]." [ 2025 c 419 s 12 . https://library.partnertax.ai/us-wa/stat/82.17.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.17.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.18.010 1989 c 431 s 78 ; 1986 c 282 s 6 . https://library.partnertax.ai/us-wa/stat/82.18.020 1989 c 431 s 79 ; 1986 c 282 s 7 . https://library.partnertax.ai/us-wa/stat/82.18.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.18.030 1989 c 431 s 84 ; 1986 c 282 s 8 . https://library.partnertax.ai/us-wa/stat/82.18.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.18.050 1989 c 431 s 86 ; 1986 c 282 s 10 . https://library.partnertax.ai/us-wa/stat/82.18.060 1989 c 431 s 87 ; 1986 c 282 s 11 . https://library.partnertax.ai/us-wa/stat/82.18.070 1989 c 431 s 88 ; 1986 c 282 s 12 . https://library.partnertax.ai/us-wa/stat/82.18.080 1989 c 431 s 89 ; 1986 c 282 s 13 . https://library.partnertax.ai/us-wa/stat/82.19.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.19.020 1992 c 175 s 4 ; 1971 ex.s. c 307 s 13 . Formerly RCW 70.93.130 . https://library.partnertax.ai/us-wa/stat/82.19.030 1992 c 175 s 5 ; 1971 ex.s. c 307 s 14 . Formerly RCW 70.93.140 . https://library.partnertax.ai/us-wa/stat/82.19.040 2020 c 357 s 920 ; 2020 c 20 s 1482 ; 2019 c 415 s 989 ; (2018 c 299 s 915 expired June 30, 2019); 2017 3rd sp.s. c 1 s 990 ; (2017 3rd sp.s. c 1 s 989 expired June 30, 2019); 2015 c 15 s 6 ; (2015 c 15 s 5 expired June 30, 2019); (2013 2nd sp.s. c 15 s 5 expired June 30, 2019); 2001 c 118 s 6 ; 1992 c 175 s 6 ; 1971 ex.s. c 307 s 16 . Formerly RCW 70.93.160 .] Notes: Reviser's note: This section was amended by 2020 c 20 s 1482 and by 2020 c 357 s 920, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1). Effective date — 2020 c 357: See note following RCW 43.79.545 . Effective date — 2019 c 415 s 989: "Section 989 of this act takes effect June 30, 2019." [ 2019 c 415 s 1801 .] Expiration date — 2018 c 299 s 915: "Section 916 [915] of this act expires June 30, 2019." [ 2018 c 299 s 916 .] Effective date — 2018 c 299: See note following RCW 43.41.433 . Expiration date — 2017 3rd sp.s. c 1 s 989: "Section 989 (RCW 82.19.040 ) of this act expires June 30, 2019." [ 2017 3rd sp.s. c 1 s 999 .] Effective date — 2017 3rd sp.s. c 1 s 990: "Section 990 (RCW 82.19.040 ) of this act takes effect June 30, 2019." [ 2017 3rd sp.s. c 1 s 998 .] Expiration date — 2017 3rd sp.s. c 1; 2013 2nd sp.s. c 15 ss 5-7: "Sections 5 and 6 of this act expire June 30, 2019. Section 7 of this act expires June 30, 2017." [ 2017 3rd sp.s. c 1 s 992 ; 2013 2nd sp.s. c 15 s 8 .] Effective date — 2017 3rd sp.s. c 1: See note following RCW 43.41.455 . Expiration date — 2015 c 15 ss 2 and 5: See note following RCW 70A.200.140 . Effective date — 2015 c 15 ss 3 and 6: See note following RCW 70A.200.140 . Effective date — 2013 2nd sp.s. c 15 ss 5-7: "Sections 5 through 7 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2013." [ 2013 2nd sp.s. c 15 s 9 . https://library.partnertax.ai/us-wa/stat/82.19.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.19.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.19.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.010 2019 c 422 s 101 ; 1989 c 2 s 8 (Initiative Measure No. 97, approved November 8, 1988).] Notes: Effective date — 2019 c 422: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [ 2019 c 422 s 419 .] Intent — 2019 c 422: "It is the intent of the legislature that during the 2019-2021 biennium no transfers to the state general fund, education legacy trust account, or opportunities pathway account must be made from the state toxics control account, local toxics control account, environmental legacy stewardship account, model toxics control operating account, model toxics control capital account, or model toxics control stormwater account." [ 2019 c 422 s 1 . https://library.partnertax.ai/us-wa/stat/82.21.020 2002 c 105 s 1 ; 1989 c 2 s 9 (Initiative Measure No. 97, approved November 8, 1988).] Notes: Effective date — 2002 c 105: "This act takes effect July 1, 2002." [ 2002 c 105 s 2 . https://library.partnertax.ai/us-wa/stat/82.21.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.050 1989 c 2 s 12 (Initiative Measure No. 97, approved November 8, 1988). https://library.partnertax.ai/us-wa/stat/82.21.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.905 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.910 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.915 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.21.920 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.010 2020 c 139 s 28 ; 2012 1st sp.s. c 3 s 4 ; 2004 c 203 s 4 ; 1989 c 383 s 15 . https://library.partnertax.ai/us-wa/stat/82.23A.020 2023 c 170 s 17 ; 2020 c 20 s 1484 ; 2016 c 161 s 18 ; 2012 1st sp.s. c 3 s 5 ; 1991 c 4 s 8 ; 1990 c 64 s 12 ; 1989 c 383 s 16 .] Notes: Effective date — 2023 c 170 s 17: "Section 17 of this act takes effect October 1, 2023." [ 2023 c 170 s 20 . https://library.partnertax.ai/us-wa/stat/82.23A.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.23A.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.075 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.085 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.095 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.105 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.25.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.027 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.040 1961 c 15 s 82.26.040 . Prior: 1959 ex.s. c 5 s 14 . https://library.partnertax.ai/us-wa/stat/82.26.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.105 2007 c 221 s 3 ; 2005 c 180 s 6 .] Notes: Effective date — 2005 c 180: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 180 s 25 . https://library.partnertax.ai/us-wa/stat/82.26.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.121 2020 c 139 s 32 ; 1997 c 420 s 11 . https://library.partnertax.ai/us-wa/stat/82.26.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.240 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.250 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.26.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.030 1995 2nd sp.s. c 7 s 1 ; 1985 c 413 s 3 ; 1980 c 98 s 3 .] Notes: Effective date — 1995 2nd sp.s. c 7: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 7 s 2 . https://library.partnertax.ai/us-wa/stat/82.27.040 1985 c 413 s 4 ; 1980 c 98 s 4 . https://library.partnertax.ai/us-wa/stat/82.27.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.27.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.060 2020 c 139 s 36 ; 1994 c 95 s 1 ; 1975-'76 2nd ex.s. c 61 s 6.] Notes: Effective date — 1994 c 95: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 23, 1994]." [ 1994 c 95 s 3 . https://library.partnertax.ai/us-wa/stat/82.29A.070 1975-'76 2nd ex.s. c 61 s 7. https://library.partnertax.ai/us-wa/stat/82.29A.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.100 1975-'76 2nd ex.s. c 61 s 10. https://library.partnertax.ai/us-wa/stat/82.29A.110 1975-'76 2nd ex.s. c 61 s 11. https://library.partnertax.ai/us-wa/stat/82.29A.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.130 2023 c 343 s 2 ; 2022 c 147 s 1 ; 2019 c 335 s 1 ; 2017 3rd sp.s. c 37 s 1303 . Prior: 2008 c 194 s 1 ; 2008 c 84 s 2 ; 2007 c 90 s 1 ; prior: 2005 c 514 s 601 ; 2005 c 170 s 1 ; 1999 c 165 s 21 ; 1997 c 220 s 202 (Referendum Bill No. 48, approved June 17, 1997); 1995 3rd sp.s. c 1 s 307 ; 1995 c 138 s 1 ; 1992 c 123 s 2 ; 1975-'76 2nd ex.s. c 61 s 13.] Notes: Tax preference performance statement — 2023 c 343 s 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2(23), chapter 343, Laws of 2023. The 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 be used to determine eligibility for preferential tax treatment. (a) The legislature categorizes the tax preference contained in section 2(23), chapter 343, Laws of 2023 as one intended to induce certain designated behavior by taxpayers and provide tax parity, as indicated in RCW 82.32.808 (2) (a) and (f). (b) For the tax preference evaluation under subsection (2) of this section, the legislature's specific public policy objective is to provide tax parity resulting in leasehold excise tax relief for large arena facilities used for professional sports with the expectation that the operational entities overseeing operations at these facilities will provide substantial economic benefits to their specific region with a focus on: Providing employment opportunities for women and minority-owned businesses; fostering equity and social justice with an emphasis on arena-impacted communities; providing general community resource support; and ensuring quality access to the facilities for people across a range of income levels. (c) For the tax preference evaluation under subsection (3) of this section, the legislature's specific public policy objectives are to provide tax parity resulting in leasehold excise tax relief with the expectation that employees employed at the facilities receive competitive wages and benefits and the facilities advance and promote diverse and inclusive voices, experiences, perspectives, and employment opportunities. (2) To measure the effectiveness of the tax preference identified in section 2(23), chapter 343, Laws of 2023, except as provided in subsection (3) of this section, the joint legislative audit and review committee must evaluate the following: (a) State and local fiscal impacts; (b) To the extent data is available from the operating entity, the number of employment positions and wages at the facility for all employers, the degree to which employment positions at the facility have been filled by people residing in economically distressed regions of the county in which the facility is located, and the race and ethnicity of the employees. The evaluation must include a comparison of annual average wages at the facility and annual county average wages as published by the employment security department as part of its covered employment data; (c) The extent to which the operational entity provides opportunities for patrons of all income levels to enjoy programming by offering seating at a range of price points that are equitably distributed throughout the facility; and (d) The extent to which the operational entity generally contributes resources to: Organizations that serve the region; the communities surrounding the facility; and programs and services for youth, arts, music, and culture. (3) To measure the effectiveness of the tax preference in section 2(23), chapter 343, Laws of 2023 for arenas with a seating capacity of 17,000 or less, the joint legislative audit and review committee must evaluate the following to the extent that data is available from the operating entity or public owner of the arena: (a) State and local fiscal impacts; (b) The number of employment positions and wages at the facility for all employers operating at the facility. The evaluation must include a comparison of annual average wages at the facility and annual county average wages as published by the employment security department as part of its covered employment data; (c) The financial stability of the facility through an examination of revenues and expenditures specific to the facility; (d) The types of programming and events scheduled at the facility; and (e) The economic impact of the facility in the county in which the facility is located. (4) In order to obtain the data necessary to perform the reviews in subsections (2) and (3) of this section, the department of revenue must provide tax-related data needed for the joint legislative audit and review committee analysis, including the annual tax performance reports provided pursuant to RCW 82.32.534 . In addition to the data source described under this subsection, the joint legislative audit and review committee may use any other data it deems necessary and the legislative auditor, or his or her designee, may contact operational entities after October 1, 2023, to establish appropriate documentation to be provided by the operational entities to the joint legislative audit and review committee to facilitate its review of the tax preferences identified in chapter 343, Laws of 2023. (5) For the purpose of this section, "operational entity" means a limited liability company or any other public or private legal entity that is primarily responsible for the management and operation of a stadium or arena facility." [ 2023 c 343 s 1 .] Expiration date — 2023 c 343 s 2: "Section 2 of this act expires January 1, 2034." [ 2023 c 343 s 4 .] Effective date — 2023 c 343 ss 1 and 2: "Sections 1 and 2 of this act take effect October 1, 2023." [ 2023 c 343 s 3 .] Tax preference performance statement — 2022 c 147 s 1: "(1) This section is the tax preference performance statement for the tax preferences contained in section 1, chapter 147, Laws of 2022. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers as indicated in RCW 82.32.808 (2)(a). (3) It is the legislature's specific public policy objective to encourage contributions to historically significant places listed on the national register of historic places or the Washington heritage register. (4) If a review finds that the statewide amount of contributions made by lessees of state parks and recreation commission-owned historical sites for the purposes of maintaining or improving such sites has increased, then the legislature intends to extend the expiration date of this tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2022 c 147 s 2 .] Expiration date — 2022 c 147 s 1: "Section 1 of this act expires January 1, 2034." [ 2022 c 147 s 3 .] Effective date — 2022 c 147: "This act takes effect January 1, 2023." [ 2022 c 147 s 4 .] Automatic expiration date and tax preference performance statement exemption — 2019 c 335: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 335 s 2 .] Effective date — 2019 c 335: "This act takes effect January 1, 2020." [ 2019 c 335 s 3 .] Tax preference performance statement and expiration — 2017 3rd sp.s. c 37 s 1303: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to section 1303 of this act." [ 2017 3rd sp.s. c 37 s 1304 .] Effective date — 2005 c 514: See note following RCW 83.100.230 . Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 . Referendum — Other legislation limited — Legislators' personal intent not indicated — Reimbursements for election — Voters' pamphlet, election requirements — 1997 c 220: See RCW 36.102.800 through 36.102.803 . Part headings not law — Effective date — 1995 3rd sp.s. c 1: See notes following RCW 82.14.0485 . Effective date — 1995 c 138: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 27, 1995]." [ 1995 c 138 s 2 .] PDF RCW 82.29A.130 Exemptions — Certain Property. (Effective January 1, 2034.) The following leasehold interests are exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040 : (1) All leasehold interests constituting a part of the operating properties of any public utility that is assessed and taxed as a public utility pursuant to chapter 84.12 RCW. (2) All leasehold interests in facilities owned or used by a school, college or university which leasehold provides housing for students and which is otherwise exempt from taxation under provisions of RCW 84.36.010 and 84.36.050 . (3) All leasehold interests of subsidized housing where the fee ownership of such property is vested in the government of the United States, or the state of Washington or any political subdivision thereof but only if income qualification exists for such housing. (4) All leasehold interests used for fair purposes of a nonprofit fair association that sponsors or conducts a fair or fairs which receive support from revenues collected pursuant to RCW 67.16.100 and allocated by the director of the department of agriculture where the fee ownership of such property is vested in the government of the United States, the state of Washington or any of its political subdivisions. However, this exemption does not apply to the leasehold interest of any sublessee of such nonprofit fair association if such leasehold interest would be taxable if it were the primary lease. (5) All leasehold interests in any property of any public entity used as a residence by an employee of that public entity who is required as a condition of employment to live in the publicly owned property. (6) All leasehold interests held by enrolled Indians of lands owned or held by any Indian or Indian tribe where the fee ownership of such property is vested in or held in trust by the United States and which are not subleased to other than to a lessee which would qualify pursuant to this chapter, RCW 84.36.451 and 84.40.175 . (7) All leasehold interests in any real property of any Indian or Indian tribe, band, or community that is held in trust by the United States or is subject to a restriction against alienation imposed by the United States. However, this exemption applies only where it is determined that contract rent paid is greater than or equal to ninety percent of fair market rental, to be determined by the department of revenue using the same criteria used to establish taxable rent in RCW 82.29A.020 (2)(g). (8) All leasehold interests for which annual taxable rent is less than two hundred fifty dollars per year. For purposes of this subsection leasehold interests held by the same lessee in contiguous properties owned by the same lessor are deemed a single leasehold interest. (9) All leasehold interests which give use or possession of the leased property for a continuous period of less than thirty days: PROVIDED, That for purposes of this subsection, successive leases or lease renewals giving substantially continuous use of possession of the same property to the same lessee are deemed a single leasehold interest: PROVIDED FURTHER, That no leasehold interest is deemed to give use or possession for a period of less than thirty days solely by virtue of the reservation by the public lessor of the right to use the property or to allow third parties to use the property on an occasional, temporary basis. (10) All leasehold interests under month-to-month leases in residential units rented for residential purposes of the lessee pending destruction or removal for the purpose of constructing a public highway or building. (11) All leasehold interests in any publicly owned real or personal property to the extent such leasehold interests arises solely by virtue of a contract for public improvements or work executed under the public works statutes of this state or of the United States between the public owner of the property and a contractor. (12) All leasehold interests that give use or possession of state adult correctional facilities for the purposes of operating correctional industries under RCW 72.09.100 . (13) All leasehold interests used to provide organized and supervised recreational activities for persons with disabilities of all ages in a camp facility and for public recreational purposes by a nonprofit organization, association, or corporation that would be exempt from property tax under RCW 84.36.030 (1) if it owned the property. If the publicly owned property is used for any taxable purpose, the leasehold excise taxes set forth in RCW 82.29A.030 and 82.29A.040 must be imposed and must be apportioned accordingly. (14) All leasehold interests in the public or entertainment areas of a baseball stadium with natural turf and a retractable roof or canopy that is in a county with a population of over one million, that has a seating capacity of over forty thousand, and that is constructed on or after January 1, 1995. "Public or entertainment areas" include ticket sales areas, ramps and stairs, lobbies and concourses, parking areas, concession areas, restaurants, hospitality and stadium club areas, kitchens or other work areas primarily servicing other public or entertainment areas, public rest room areas, press and media areas, control booths, broadcast and production areas, retail sales areas, museum and exhibit areas, scoreboards or other public displays, storage areas, loading, staging, and servicing areas, seating areas and suites, the playing field, and any other areas to which the public has access or which are used for the production of the entertainment event or other public usage, and any other personal property used for these purposes. "Public or entertainment areas" does not include locker rooms or private offices exclusively used by the lessee. (15) All leasehold interests in the public or entertainment areas of a stadium and exhibition center, as defined in RCW 36.102.010 , that is constructed on or after January 1, 1998. For the purposes of this subsection, "public or entertainment areas" has the same meaning as in subsection (14) of this section, and includes exhibition areas. (16) All leasehold interests in public facilities districts, as provided in chapter 36.100 or 35.57 RCW. (17) All leasehold interests in property that is: (a) Owned by the United States government or a municipal corporation; (b) listed on any federal or state register of historical sites; and (c) wholly contained within a designated national historic reserve under 16 U.S.C. Sec. 461. (18) All leasehold interests in the public or entertainment areas of an amphitheater if a private entity is responsible for one hundred percent of the cost of constructing the amphitheater which is not reimbursed by the public owner, both the public owner and the private lessee sponsor events at the facility on a regular basis, the lessee is responsible under the lease or agreement to operate and maintain the facility, and the amphitheater has a seating capacity of over seventeen thousand reserved and general admission seats and is in a county that had a population of over three hundred fifty thousand, but less than four hundred twenty-five thousand when the amphitheater first opened to the public. For the purposes of this subsection, "public or entertainment areas" include box offices or other ticket sales areas, entrance gates, ramps and stairs, lobbies and concourses, parking areas, concession areas, restaurants, hospitality areas, kitchens or other work areas primarily servicing other public or entertainment areas, public rest room areas, press and media areas, control booths, broadcast and production areas, retail sales areas, museum and exhibit areas, scoreboards or other public displays, storage areas, loading, staging, and servicing areas, seating areas including lawn seating areas and suites, stages, and any other areas to which the public has access or which are used for the production of the entertainment event or other public usage, and any other personal property used for these purposes. "Public or entertainment areas" does not include office areas used predominately by the lessee. (19) All leasehold interests in real property used for the placement of military housing meeting the requirements of RCW 84.36.665 . (20) All leasehold interests in facilities owned or used by a community college or technical college, which leasehold interest provides: (a) Food services for students, faculty, and staff; (b) The operation of a bookstore on campus; or (c) Maintenance, operational, or administrative services to the community college or technical college. (21)(a) All leasehold interests in the public or entertainment areas of an arena if it: (i) Has a seating capacity of more than two thousand; (ii) Is located on city-owned land; and (iii) Is owned by a city with a population over two hundred thousand within a county with a population of less than one million five hundred thousand. (b) For the purposes of this subsection (21), "public or entertainment areas" has the same meaning as provided in subsection (18) of this section. [ 2019 c 335 s 1 ; 2017 3rd sp.s. c 37 s 1303 . Prior: 2008 c 194 s 1 ; 2008 c 84 s 2 ; 2007 c 90 s 1 ; prior: 2005 c 514 s 601 ; 2005 c 170 s 1 ; 1999 c 165 s 21 ; 1997 c 220 s 202 (Referendum Bill No. 48, approved June 17, 1997); 1995 3rd sp.s. c 1 s 307 ; 1995 c 138 s 1 ; 1992 c 123 s 2 ; 1975-'76 2nd ex.s. c 61 s 13.] Notes: Automatic expiration date and tax preference performance statement exemption — 2019 c 335: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 335 s 2 .] Effective date — 2019 c 335: "This act takes effect January 1, 2020." [ 2019 c 335 s 3 .] Tax preference performance statement and expiration — 2017 3rd sp.s. c 37 s 1303: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to section 1303 of this act." [ 2017 3rd sp.s. c 37 s 1304 .] Effective date — 2005 c 514: See note following RCW 83.100.230 . Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 . Referendum — Other legislation limited — Legislators' personal intent not indicated — Reimbursements for election — Voters' pamphlet, election requirements — 1997 c 220: See RCW 36.102.800 through 36.102.803 . Part headings not law — Effective date — 1995 3rd sp.s. c 1: See notes following RCW 82.14.0485 . Effective date — 1995 c 138: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 27, 1995]." [ 1995 c 138 s 2 . https://library.partnertax.ai/us-wa/stat/82.29A.132 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.380 1961 c 15 s 82.32.380 . Prior: 1945 c 249 s 10 ; 1943 c 156 s 12A, 1941 c 178 s 19(a); 1939 c 225 s 31 ; 1937 c 227 s 32 ; 1935 c 180 s 211 ; Rem. Supp. 1945 s 8370-211. https://library.partnertax.ai/us-wa/stat/82.32.385 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.394 1998 c 115 s 7 .] Notes: *Reviser's note: RCW 82.38.081 was repealed by 2007 c 515 s 34 . Intent — 1998 c 115 ss 6 and 7: "It is the intent of the legislature that leaded racing fuel be exempted from payment of the motor vehicle fuel tax, as provided in RCW 82.38.081 , since it is illegal for use on the public highways of the state under federal law. The legislature further intends that leaded racing fuel be subject to the retail sales and use taxes under chapters 82.08 and 82.12 RCW and that the revenue collected will be earmarked as provided in RCW 82.32.394 ." [ 1998 c 115 s 5 . https://library.partnertax.ai/us-wa/stat/82.32.410 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.430 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.440 2010 c 106 s 227 ; 2001 c 116 s 2 .] Notes: Effective date — 2010 c 106: See note following RCW 35.102.145 . Findings — 2001 c 116: "The legislature finds that current sales and use tax exemption documentation requirements are often confusing and burdensome for retailers, taxpayers, and the state. Additionally, the legislature notes the national efforts under way to simplify and streamline the sales and use tax, and that those efforts include a new system for retailers to use in processing sales and use tax exemptions. The legislature further finds that it would be beneficial to the state and its residents to allow for the simplification of sales and use tax exemption requirements." [ 2001 c 116 s 1 . https://library.partnertax.ai/us-wa/stat/82.32.450 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.470 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.480 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.490 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.495 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.500 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.505 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.510 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.515 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.520 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.525 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.530 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.531 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.532 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.533 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.534 2022 c 56 s 10 ; 2021 c 145 s 19 ; 2017 c 135 s 1 ; 2016 c 175 s 1 ; 2014 c 97 s 102 ; 2010 c 114 s 103 .] Notes: Effective date — 2017 c 135: "This act takes effect January 1, 2018." [ 2017 c 135 s 48 .] Effective date — 2016 c 175: "This act takes effect July 1, 2016." [ 2016 c 175 s 4 .] Application — Prospective and retroactive — 2016 c 175: "(1) In addition to applying prospectively, sections 1(4) and 2(6) of this act apply retroactively for a taxpayer who has filed an appeal regarding taxes, penalties, and interest owed under RCW 82.32.534 or * 82.32.585 before January 1, 2016, and the appeal is pending before the department of revenue or the board of tax appeals as of July 1, 2016. (2) Except for taxpayers described in subsection (1) of this section, sections 1(4) and 2(6) of this act apply to amounts due and payable under sections 1(4) and 2(6) of this act on or after July 1, 2017." [ 2016 c 175 s 3 .] *Reviser's note: RCW 82.32.585 was repealed by 2017 c 135 s 2, effective January 1, 2018. Annual surveys and reports — Recommendations to update and improve — 2013 2nd sp.s. c 13: "By December 1, 2013, the department of revenue, in consultation with the joint legislative audit and review committee, must make recommendations to the appropriate fiscal committees of the legislature on ways to update and improve the annual report and annual survey. The recommendations must include suggested revisions to the report and survey that would make the data more relevant and reduce the administrative burden on the taxpayer." [ 2013 2nd sp.s. c 13 s 1801 .] Application — 2010 c 114: "Those provisions of sections 101 through 103, 105 through 109, 111 through 116, 118 through 122, 124, 126 through 128, 130, 132 through 149, and 151 through 153 of this act that relate to annual surveys and annual reports apply beginning with annual surveys and annual reports due in 2011 and thereafter." [ 2010 c 114 s 203 .] Finding — Intent — 2010 c 114: "(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use of limited state resources, the legislature needs information on how a tax preference is used. In recent years, the legislature has enacted or extended numerous tax preferences that require the reporting of information to the department of revenue. Although there are many similarities in the requirements, and only two distinct accountability documents, there is a lack of uniformity in the information reported, penalties for failure to file, due dates, filing extensions, and filing requirements. Greater uniformity in the data reported is necessary to adequately compare tax preference programs. The legislature intends to create two sets of uniform reporting requirements that apply to the existing tax preferences and can be used in future legislation granting additional tax preferences. (2) The legislative fiscal committees or the department of revenue are required to study many of the existing tax preferences and report to the legislature at least once. Because chapter 43.136 RCW now requires the joint legislative audit and review committee, with support from the department of revenue, to comprehensively review most tax preferences every ten years and provide a report to the legislature, a number of redundant studies by the legislative fiscal committees and the department of revenue have been eliminated. However, the department of revenue will continue to prepare summary descriptive statistics by category and report the statistics to the legislature each year." [ 2010 c 114 s 101 . https://library.partnertax.ai/us-wa/stat/82.32.537 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.550 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.555 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.558 2019 c 347 s 2 .] Notes: Tax preference performance statement — 2019 c 347: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 347, Laws of 2019. 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 be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals and to accomplish a general purpose as indicated in RCW 82.32.808 (2) (e) and (f). (3) It is the legislature's specific public policy objective to increase the fiscal stability of multipurpose sports and entertainment arenas in Washington state and thereby strengthen the economic vitality of the communities in which the arenas and practice facilities are located. (4) To measure the effectiveness of the tax preference in achieving the specific public policy objective described in this act, the joint legislative audit and review committee must evaluate this tax preference. In evaluating the tax preference, the joint legislative audit and review committee may refer to data provided to the department of revenue." [ 2019 c 347 s 1 .] Effective date — 2019 c 347: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 9, 2019]." [ 2019 c 347 s 4 . https://library.partnertax.ai/us-wa/stat/82.32.559 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.580 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.590 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.600 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.605 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.607 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.655 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.660 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.670 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.680 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.700 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.710 2017 c 135 s 7 ; 2010 c 114 s 137 ; 2006 c 301 s 4 .] Notes: Reviser's note: *(1) RCW 82.04.4333 was repealed by 2015 c 86 s 101 . **(2) RCW 82.04.4483 was repealed by 2017 c 323 s 504 ; and subsequently repealed by 2018 c 22 s 14 . ***(3) Chapter 82.70 RCW expired July 1, 2025. Effective date — 2017 c 135: See note following RCW 82.32.534 . Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective date — 2006 c 301: "This act takes effect July 1, 2006." [ 2006 c 301 s 10 .] Act does not affect application of Title 50 or 51 RCW — 2006 c 301: "The provisions of this act do not affect the application of Title 50 or 51 RCW to the reporting requirement or tax liabilities of professional employer organizations or their clients." [ 2006 c 301 s 9 . https://library.partnertax.ai/us-wa/stat/82.32.715 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.720 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.725 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.730 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.735 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.740 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.745 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.750 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.762 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.765 2016 c 207 s 5 ; 2010 c 164 s 10 ; 2009 c 270 s 501 . https://library.partnertax.ai/us-wa/stat/82.32.770 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.780 2020 c 139 s 40 ; 2010 c 112 s 2 ; 2009 c 563 s 201 .] Notes: Effective date — 2010 c 112 ss 2, 3, 11, 12, and 15: "Sections 2, 3, 11, 12, and 15 of this act take effect July 1, 2010." [ 2010 c 112 s 18 .] Retroactive application — 2010 c 112: "(1) Except as provided in subsection (2) of this section, this act applies retroactively to January 1, 2010, as well as prospectively. (2) Sections 2, 3, 11, 12, and 15 of this act apply prospectively only." [ 2010 c 112 s 17 .] Finding — Intent — 2010 c 112; 2009 c 563: "The legislature finds that the department of revenue's 2008 compliance study estimates that sales tax noncompliance exceeds well over one hundred million dollars annually in unpaid state and local sales and use taxes. The legislature intends to address this significant problem by eliminating the use of resale certificates to document wholesale purchases. Resale certificates will be replaced with reseller permits, which will be issued by the department of revenue only to those businesses that make wholesale purchases, such as retailers, wholesalers, manufacturers, and qualified contractors. Businesses that do not make wholesale purchases, such as most service businesses, will not be entitled to a reseller permit." [ 2010 c 112 s 1 ; 2009 c 563 s 101 .] Construction — 2009 c 563: "This act must be liberally construed in order to carry out its purposes." [ 2009 c 563 s 402 .] Effective date — 2009 c 563: "This act takes effect January 1, 2010." [ 2009 c 563 s 403 .] Reports and recommendations — 2009 c 563: "By December 1, 2009, the finance committee of the house of representatives and the joint legislative task force on the underground economy in the Washington state construction industry, shall each prepare a report that reviews the issues and concerns that need to be addressed by the legislature as a result of the changes made in this act. The reports shall include any recommendations on potential modifications to the provisions of this act. The department of revenue shall provide necessary support and information." [ 2009 c 563 s 405 .] Construction — 2009 c 563: "The effective date in section 403 of this act may not be construed as preventing the department of revenue from accepting applications for, or issuing, seller's permits before January 1, 2010, adopting rules, or taking any other action before January 1, 2010, necessary to ensure the effective implementation of this act." [ 2009 c 563 s 404 . https://library.partnertax.ai/us-wa/stat/82.32.783 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.784 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.785 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.787 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.790 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.805 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.808 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.850 2013 3rd sp.s. c 2 s 2 .] Notes: Reviser's note: The department of revenue determined that the contingency in section 2, chapter 2 (Engrossed Substitute Senate Bill No. 5952), Laws of 2013 3rd sp.s. occurred and that the bill took effect July 9, 2014. Findings — Intent — 2013 3rd sp.s. c 2: "(1) The legislature finds that the people of Washington have benefited enormously from the presence of the aerospace industry in Washington state. The legislature further finds that the industry continues to provide good wages and benefits for the thousands of engineers, mechanics, and support staff working directly in the industry throughout the state. The legislature further finds that suppliers and vendors that support the aerospace industry in turn provide a range of well-paying jobs. In 2003, and again in 2006, and 2007, the legislature determined it was in the public interest to encourage the continued presence of the aerospace industry through the provision of tax incentives. To this end, and in recognition of the continuing extreme importance of the aerospace industry in Washington, it is the legislature's intent to reaffirm and build upon prior aerospace tax incentive legislation in a fiscally prudent manner. (2) The legislature categorizes the tax preferences extended in this act as intended to create or retain jobs, as indicated in RCW 82.32.808 (2)(c). (3) It is the legislature's specific public policy objective to maintain and grow Washington's aerospace industry workforce. To help achieve this public policy objective, it is the legislature's intent to conditionally extend aerospace industry tax preferences until July 1, 2040, in recognition of intent by the state's aerospace industry sector to maintain and grow its workforce within the state. (4) The joint legislative audit and review committee must review the tax preferences provided in this act and report to the legislature by December 1, 2019, and every five years thereafter. As part of its tax preference reviews, the committee must specifically assess changes in aerospace industry employment in Washington in comparison with other states and internationally. To the extent practicable, the committee must use occupational data statistics provided by the bureau of labor statistics and state agencies responsible for administering unemployment insurance to perform this assessment." [ 2013 3rd sp.s. c 2 s 1 . https://library.partnertax.ai/us-wa/stat/82.32.860 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.865 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.870 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.875 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.002 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.134 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.135 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.136 2001 c 26 s 1 .] Notes: Effective date — 2001 c 26 s 1: "Section 1 of this act takes effect January 1, 2002." [ 2001 c 26 s 6 . https://library.partnertax.ai/us-wa/stat/82.29A.137 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.138 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.29A.139 2024 c 59 s 1 .] Notes: Tax preference performance statement — 2024 c 59 s 1: "(1) This section is the tax preference performance statement for the tax preference contained in section 1, chapter 59, 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 be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes these tax preferences as ones intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (3) It is the legislature's specific public policy objective to incentivize the placement of affordable housing on public lands. (4) If a review by the joint legislative audit and review committee finds that the number of affordable housing units placed on public lands increased following the enactment of this tax preference, the legislature intends to extend the expiration date of the tax preference. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the number of new leasehold agreements on public lands for the purposes of affordable housing." [ 2024 c 59 s 2 .] Automatic expiration date exemption — 2024 c 59: "RCW 82.32.805 does not apply to this act." [ 2024 c 59 s 3 . https://library.partnertax.ai/us-wa/stat/82.29A.140 1975-'76 2nd ex.s. c 61 s 16. https://library.partnertax.ai/us-wa/stat/82.29A.160 1986 c 251 s 1 ; 1975-'76 2nd ex.s. c 61 s 18. https://library.partnertax.ai/us-wa/stat/82.32.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.023 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.026 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.033 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.045 2023 c 374 s 12 ; 2022 c 295 s 2 . Prior: 2019 c 63 s 2 ; 2019 c 8 s 302 ; 2010 1st sp.s. c 23 s 1103 ; 2006 c 256 s 1 ; 2003 1st sp.s. c 13 s 8 ; 1999 c 357 s 1 ; 1996 c 111 s 3 ; 1983 2nd ex.s. c 3 s 63 ; 1982 1st ex.s. c 35 s 27 ; 1981 c 172 s 7 ; 1981 c 7 s 1 .] Notes: Application — 2022 c 295: See note following RCW 82.04.4451 . Findings — Intent — 2019 c 63: "The legislature finds that the filing of an annual excise tax return by January 31st can be a hardship for those many taxpayers, including self-employed taxpayers, who must wait to receive a 1099 form. Therefore, some state taxpayers do not receive the information they need to accurately file their taxes until on or shortly after the current state filing deadline. The legislature finds that it is an unnecessary burden on taxpayers, and an inefficient use of state time and resources, to require them to file their return under the current timeline using the best information available to them and then subsequently amend their return at a later date. The legislature intends to address this by extending the deadline for taxpayers who qualify to be annual filers." [ 2019 c 63 s 1 .] Effective date — 2019 c 8 ss 105, 301, 302, 401, and 704: See note following RCW 82.08.010 . Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.32.655 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective dates — 2006 c 256: "(1) Sections 1 through 4 of this act take effect August 1, 2006. (2) Sections 6 and 7 of this act take effect July 1, 2006." [ 2006 c 256 s 9 .] Application — 2006 c 256: "(1) Sections 1 through 3 of this act apply to returns due after July 31, 2006. (2) Section 4 of this act applies to payments due after July 31, 2006. (3) Section 6 of this act only applies to assessments originally issued after June 30, 2006." [ 2006 c 256 s 7 .] Savings — 2006 c 256: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2006 c 256 s 8 .] Effective dates — 2003 1st sp.s. c 13: "(1) Sections 8 through 10 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect August 1, 2003. (2) Sections 11 through 16 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2003. (3) Sections 1 through 7 of this act take effect January 1, 2004." [ 2003 1st sp.s. c 13 s 17 .] Intent — 1999 c 357: "It is the intent of the legislature to allow the department of revenue to increase its ability to provide timely and cost-effective service to taxpayers." [ 1999 c 357 s 2 .] Effective date — 1999 c 357: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1999." [ 1999 c 357 s 4 .] Findings — Purpose — Effective date — 1996 c 111: See notes following RCW 82.32.030 . Construction — Severability — Effective dates — 1983 2nd ex.s. c 3: See notes following RCW 82.04.255 . Severability — Effective dates — 1982 1st ex.s. c 35: See notes following RCW 82.08.020 . Effective dates — 1981 c 172: See note following RCW 82.04.240 . Effective date — 1981 c 7: "This act shall take effect October 1, 1981." [ 1981 c 172 s 9 ; 1981 c 7 s 5 . https://library.partnertax.ai/us-wa/stat/82.32.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.052 2010 2nd sp.s. c 2 s 1 .] Notes: Effective date — 2010 2nd sp.s. c 2: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect February 1, 2011." [ 2010 2nd sp.s. c 2 s 3 . https://library.partnertax.ai/us-wa/stat/82.32.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.057 2022 c 282 s 1 .] Notes: Application — 2022 c 282: "With regard to the imposition of interest, sections 1 and 2 of this act apply to taxes due under an extension granted by the department of revenue on or after January 1, 2023, except in cases where the department of revenue received the request for the extension before January 1, 2023." [ 2022 c 282 s 3 .] Effective date — 2022 c 282: "Except for section 4 of this act, this act takes effect January 1, 2023." [ 2022 c 282 s 5 . https://library.partnertax.ai/us-wa/stat/82.32.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.062 2020 c 139 s 38 ; 2002 c 57 s 1 . https://library.partnertax.ai/us-wa/stat/82.32.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.085 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.087 2015 c 169 s 11 ; 2010 c 112 s 10 . Prior: 2009 c 563 s 210 ; 2009 c 176 s 5 ; 2001 c 188 s 2 .] Notes: * Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (3)(g) to subsection (3)(m), effective October 1, 2025. Effective date — 2015 c 169: See note following RCW 82.04.050 . Retroactive application — 2010 c 112: See note following RCW 82.32.780 . Finding — Intent — Construction — Effective date — Reports and recommendations — 2009 c 563: See notes following RCW 82.32.780 . Finding — Intent — 2001 c 188: "The legislature finds that programs to allow buyers to remit sales and use tax, rather than traditional collection and remittance by the seller of sales and use tax, can assist in tax compliance, ease administrative burdens, and reduce impacts on buyers and sellers. It is the intent of the legislature to grant the department of revenue the authority to permit certain buyers direct payment authority of tax in those instances where it can be shown, to the satisfaction of the department, that direct payment does not burden sellers and does not complicate administration for the department. Buyers authorized for direct payment will remit tax directly to the department, and will pay use tax on tangible personal property and sales tax on retail labor and/or services. This act does not affect the requirements to use a resale certificate nor does it affect the business and occupation tax treatment of the seller." [ 2001 c 188 s 1 .] Effective date — 2001 c 188: "This act takes effect August 1, 2001." [ 2001 c 188 s 7 . https://library.partnertax.ai/us-wa/stat/82.32.090 2025 c 409 s 14 ; 2015 3rd sp.s. c 5 s 401 ; 2011 c 24 s 3 ; 2010 1st sp.s. c 23 s 203 ; 2006 c 256 s 6 ; 2003 1st sp.s. c 13 s 13 ; 2000 c 229 s 7 ; 1999 c 277 s 11 ; 1996 c 149 s 15 ; 1992 c 206 s 3 ; 1991 c 142 s 11 ; 1987 c 502 s 9 ; 1983 2nd ex.s. c 3 s 23 ; 1983 c 7 s 32 ; 1981 c 172 s 8 ; 1981 c 7 s 2 ; 1971 ex.s. c 179 s 1 ; 1967 ex.s. c 149 s 26 ; 1965 ex.s. c 141 s 3 ; 1963 ex.s. c 28 s 7 ; 1961 c 15 s 82.32.090 . Prior: 1959 c 197 s 12 ; 1955 c 110 s 1 ; 1951 1st ex.s. c 9 s 9 ; 1949 c 228 s 23 ; 1937 c 227 s 18 ; 1935 c 180 s 192 ; Rem. Supp. 1949 s 8370-192.] Notes: Construction — 2017 c 323: See note following RCW 82.08.052 . Effective dates — 2015 3rd sp.s. c 5: See note following RCW 82.08.052 . Application — 2011 c 24: See note following RCW 82.32.080 . Effective date — 2010 1st sp.s. c 23: See note following RCW 82.32.655 . Findings — Intent — 2010 1st sp.s. c 23: See notes following RCW 82.04.220 . Effective dates — Application — Savings — 2006 c 256: See notes following RCW 82.32.045 . Application — 2003 1st sp.s. c 13 s 13: "Except as otherwise provided in this section, section 13 of this act applies to all penalties imposed after June 30, 2003. The five percent penalty imposed in section 13(2) of this act applies to all assessments originally issued after June 30, 2003." [ 2003 1st sp.s. c 13 s 14 .] Effective dates — 2003 1st sp.s. c 13: See note following RCW 82.32.045 . Effective date — 2000 c 229: See note following RCW 46.16A.030 . Findings — Intent — Effective date — 1996 c 149: See notes following RCW 82.32.050 . Effective date — 1992 c 206: See note following RCW 82.04.170 . Effective date — 1991 c 142 ss 9-11: See note following RCW 82.32.050 . Construction — Severability — Effective dates — 1983 2nd ex.s. c 3: See notes following RCW 82.04.255 . Construction — Severability — Effective dates — 1983 c 7: See notes following RCW 82.08.020 . Effective dates — 1981 c 172: See note following RCW 82.04.240 . Effective date — 1981 c 7: See note following RCW 82.32.045 . Construction — 1971 ex.s. c 179: "This 1971 amendatory act shall apply only to taxes becoming due and payable in June, 1971 and thereafter." [ 1971 ex.s. c 179 s 2 . https://library.partnertax.ai/us-wa/stat/82.32.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.105 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.117 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.135 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.145 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.150 1961 c 15 s 82.32.150 . Prior: 1935 c 180 s 198 ; RRS s 8370-198. https://library.partnertax.ai/us-wa/stat/82.32.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.212 2011 c 131 s 2 .] Notes: Effective date — 2011 c 131: "This act takes effect January 1, 2012." [ 2011 c 131 s 3 . https://library.partnertax.ai/us-wa/stat/82.32.215 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.235 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.237 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.240 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.245 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.265 1987 c 80 s 5 ; 1985 c 414 s 4 . https://library.partnertax.ai/us-wa/stat/82.32.270 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.280 1961 c 15 s 82.32.280 . Prior: 1935 c 180 s 206 ; RRS s 8370-206. https://library.partnertax.ai/us-wa/stat/82.32.290 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.291 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.300 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.310 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.320 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.330 2022 c 56 s 9 ; 2021 c 145 s 18 ; 2011 c 174 s 404 . Prior: 2010 c 112 s 13 ; 2010 c 106 s 104 ; prior: 2009 c 563 s 213 ; 2009 c 309 s 2 ; 2008 c 81 s 11 ; 2007 c 6 s 1502 ; 2006 c 177 s 7 ; prior: 2005 c 326 s 1 ; 2005 c 274 s 361 ; prior: 2000 c 173 s 1 ; 2000 c 106 s 1 ; 1998 c 234 s 1 ; 1996 c 184 s 5 ; 1995 c 197 s 1 ; 1991 c 330 s 1 ; 1990 c 67 s 1 ; 1985 c 414 s 9 ; 1984 c 138 s 12 ; 1969 ex.s. c 104 s 1 ; 1963 ex.s. c 28 s 10 ; 1961 c 15 s 82.32.330 ; prior: 1943 c 156 s 12 ; 1935 c 180 s 210 ; Rem. Supp. 1943 s 8370-210.] Notes: Retroactive application — 2010 c 112: See note following RCW 82.32.780 . Application — 2010 c 106 ss 104 and 111: "Sections 104(3) (a)(i) and (s) and 111 of this act apply to return or tax information in respect to the tax imposed under chapter 83.100 RCW in the possession of the department of revenue on or after July 1, 2010." [ 2010 c 106 s 403 .] Effective date — 2010 c 106: See note following RCW 35.102.145 . Finding — Intent — Construction — Effective date — Reports and recommendations — 2009 c 563: See notes following RCW 82.32.780 . Findings — Savings — Effective date — 2008 c 81: See notes following RCW 82.08.975 . Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 . Findings — Intent — 2007 c 6: See note following RCW 82.14.390 . Effective date — 2006 c 177 ss 1-9: See note following RCW 82.04.250 . Effective date — 2000 c 173: "This act takes effect July 1, 2000." [ 2000 c 173 s 2 .] Effective date — 2000 c 106: "This act takes effect July 1, 2000." [ 2000 c 106 s 13 .] Effective date — 1996 c 184: See note following RCW 46.16A.030 . Effective date — 1995 c 197: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 c 197 s 2 . https://library.partnertax.ai/us-wa/stat/82.32.340 1989 c 78 s 3 ; 1985 c 414 s 1 ; 1979 ex.s. c 95 s 3 ; 1979 c 151 s 184 ; 1967 ex.s. c 89 s 4 ; 1965 ex.s. c 141 s 7 ; 1961 c 15 s 82.32.340 . Prior: 1955 c 389 s 40 ; 1939 c 225 s 30 ; 1937 c 227 s 21 ; 1935 c 180 s 210(a); RRS s 8370-210a. https://library.partnertax.ai/us-wa/stat/82.32.350 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32.360 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.32A.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.040 2023 c 390 s 4 ; 1986 c 158 s 23 ; 1984 c 138 s 5 . Formerly RCW 82.01.135 . https://library.partnertax.ai/us-wa/stat/82.33.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33.070 2012 1st sp.s. c 8 s 5 . https://library.partnertax.ai/us-wa/stat/82.33A.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.33A.010 2014 c 112 s 121 ; 2007 c 232 s 8 ; 1998 c 245 s 168 ; 1996 c 152 s 2 . https://library.partnertax.ai/us-wa/stat/82.34.010 1988 c 127 s 36 ; 1984 c 42 s 1 ; 1981 2nd ex.s. c 9 s 1 ; 1980 c 175 s 1 ; 1967 ex.s. c 139 s 1 . https://library.partnertax.ai/us-wa/stat/82.34.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.34.020 1981 2nd ex.s. c 9 s 2 ; 1967 ex.s. c 139 s 2 . https://library.partnertax.ai/us-wa/stat/82.34.030 2020 c 20 s 1486 ; 1967 ex.s. c 139 s 3 . https://library.partnertax.ai/us-wa/stat/82.34.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.34.050 2000 c 103 s 12 ; 1975 1st ex.s. c 158 s 1 ; 1967 ex.s. c 139 s 5 .] Notes: Effective date — 1975 1st ex.s. c 158: "The provisions of this amendatory act shall be applicable with respect to applications for a pollution control tax exemption and credit certificate made to the department of revenue on or after January 1, 1975." [ 1975 1st ex.s. c 158 s 5 . https://library.partnertax.ai/us-wa/stat/82.34.060 1981 2nd ex.s. c 9 s 3 ; 1967 ex.s. c 139 s 6 . https://library.partnertax.ai/us-wa/stat/82.34.090 1967 ex.s. c 139 s 9 . https://library.partnertax.ai/us-wa/stat/82.34.100 2020 c 20 s 1487 ; 1998 c 9 s 1 ; 1988 c 127 s 37 ; 1967 ex.s. c 139 s 10 . https://library.partnertax.ai/us-wa/stat/82.34.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.34.900 1967 ex.s. c 139 s 12 . https://library.partnertax.ai/us-wa/stat/82.38.010 2013 c 225 s 101 ; 1979 c 40 s 1 ; 1971 ex.s. c 175 s 2 .] Notes: Effective date — 2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 s 40 ; 2013 c 225 s 650 . https://library.partnertax.ai/us-wa/stat/82.38.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.030 2025 c 417 s 101 ; 2015 3rd sp.s. c 44 s 103 ; (2015 3rd sp.s. c 44 s 102 expired July 1, 2016); 2014 c 216 s 201 ; 2013 c 225 s 103 ; 2007 c 515 s 21 ; 2005 c 314 s 102 ; 2003 c 361 s 402 ; 2002 c 183 s 2 ; 2001 c 270 s 6 ; 1998 c 176 s 51 ; 1996 c 104 s 7 ; 1989 c 193 s 3 ; 1983 1st ex.s. c 49 s 30 ; 1979 c 40 s 3 ; 1977 ex.s. c 317 s 5 ; 1975 1st ex.s. c 62 s 1 ; 1973 1st ex.s. c 156 s 1 ; 1972 ex.s. c 135 s 2 ; 1971 ex.s. c 175 s 4 .] Notes: Effective date — 2025 c 417 ss 101-103, 406, 701-709, 808-814, 1102, 1103, and 1305: "Sections 101 through 103, 406, 701 through 709, 808 through 814, 1102, 1103, and 1305 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2025." [ 2025 c 417 s 1402 .] Findings — Intent — 2025 c 417: "The legislature finds that the purpose of the transportation system is to support the mobility needs of Washington residents, as well as to sustain and foster the economic activity and growth of the state. The legislature recognizes that the transportation system has pressing near, mid, and long-term needs that necessitate reliance on reliable funding resources, as well as the efficient use of those resources. The legislature further recognizes that the production, maintenance, and utilization of transportation resources across the state is inherently a complex, multifaceted issue. The legislature therefore intends to address these resources needs in a comprehensive manner. As such, the legislature's purpose in enacting this legislation is to address the complex production, maintenance, and utilization of transportation resources in Washington to achieve both short-term investment needs and provide a long-range vision for transportation system development." [ 2025 c 417 s 1 .] Effective date — 2015 3rd sp.s. c 44 ss 103, 105, and 110: "Sections 103, 105, and 110 of this act take effect July 1, 2016." [ 2015 3rd sp.s. c 44 s 427 .] Contingent expiration date — 2015 3rd sp.s. c 44 ss 101, 102, 104, and 109: "Sections 101, 102, 104, and 109 of this act expire July 1, 2016, if sections 103, 105, and 110 of this act take effect July 1, 2016." [ 2015 3rd sp.s. c 44 s 428 .] Effective date — 2015 c 228; 2014 c 216: "Sections 101, 202, and 207 through 501, chapter 216, Laws of 2014 take effect July 1, 2015. Sections 201 and 203 through 206, chapter 216, Laws of 2014 take effect July 1, 2016." [ 2015 c 228 s 41 ; 2014 c 216 s 601 .] Findings — Tax preference performance statement — 2014 c 216: "(1) The legislature finds that current law taxes natural gas as a traditional home heating or electric generation fuel while not taking into account the benefits of natural gas use as a transportation fuel. The legislature further finds that the construction and operation of a natural gas liquefaction plant and compressed natural gas refueling stations as well as the ongoing use of compressed and liquefied natural gas will lead to positive job creation, economic development, environmental benefits, and lower fuel costs. The legislature further finds that it is sound tax policy to provide uniform tax treatment of natural gas used as a transportation fuel, regardless of whether the taxpayer providing the natural gas is a gas distribution business or not, so as to prevent any particular entity from receiving a competitive advantage solely through a structural inefficiency in the tax code. (2)(a) This subsection is the tax performance statement for this act. The performance statement is only intended to be used for subsequent evaluation of the tax changes made in this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment. (b) The legislature categorizes the tax changes in this act as changes intended to accomplish the general purposes indicated in RCW 82.32.808 (2) (c) and (d). (c) It is the legislature's specific public policy objectives to promote job creation and positive economic development; lower carbon dioxide, sulfur dioxide, nitrogen dioxide, and particulate emissions; and secure optimal liquefied natural gas pricing for the state of Washington and other public entities. (d) To measure the effectiveness of the exemption provided in this act in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must evaluate the following: (i) The number of employment positions and wages at a natural gas liquefaction facility located in Washington and operated by a gas distribution business where some or all of the liquefied natural gas is sold for use as a transportation fuel. If the average number of employment positions at the liquefaction facility once it is operationally complete equals or exceeds eighteen and average annual wages for employment positions at the facility exceed thirty-five thousand dollars, it is presumed that the public policy objective of job creation has been achieved. (ii) The estimated total cost of construction of a liquefaction plant by a gas distribution company, including costs for machinery and equipment. If the total cost equals or exceeds two hundred fifty million dollars, it is presumed that the public policy objective of positive economic development has been achieved. (iii) The estimated fuel savings by the Washington state ferry system and other public entities through the use of liquefied natural gas purchased from a gas distribution business. (iv) The estimated reduction in carbon dioxide, sulfur dioxide, nitrogen dioxide, and particulate emissions, resulting from the use of liquefied natural gas and compressed natural gas as a transportation fuel where the natural gas is sold by a gas distribution business. The emissions of liquefied and compressed natural gas must be specifically compared with an equivalent amount of diesel fuel. If the estimated annual reduction in emissions exceeds the following benchmarks, it is presumed that the public policy objective of reducing emissions has been achieved: (A) Three hundred million pounds of carbon dioxide; (B) Two hundred thousand pounds of particulates; (C) Four hundred thousand pounds of sulfur dioxide; and (D) Four hundred fifty thousand pounds of nitrogen dioxide. (e)(i) The following data sources are intended to provide the informational basis for the evaluation under (d) of this subsection: (A) Employment data provided by the state employment security department; (B) Ferry fuel purchasing data provided by the state department of transportation; (C) Diesel and other energy pricing data found on the United States energy information administration's website; and (D) Information provided by a gas distribution business on the annual report required under RCW 82.32.534 . (ii) In addition to the data source described under (e)(i) of this subsection, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under (d) of this subsection. (3) A gas distribution business claiming the exemption under RCW 82.08.02565 or 82.12.02565 must file the annual report under RCW 82.32.534 or any successor document. In addition to the information contained in the report, the report must also include the amount of liquefied natural gas and compressed natural gas sold by the gas distribution business as a transportation fuel. A gas distribution business is not required to file the annual survey under *RCW 82.32.585 , as would otherwise be required under RCW 82.32.808 (5). (4) The joint legislative audit and review committee must perform the review required in this section in a manner consistent with its tax preference review process under chapter 43.136 RCW. The committee must perform the review in calendar year 2025." [ 2014 c 216 s 101 .] *Reviser's note: RCW 82.32.585 was repealed by 2017 c 135 s 2, effective January 1, 2018. Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 2007 c 515: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 15, 2007]." [ 2007 c 515 s 36 .] Effective date — 2005 c 314 ss 101-107, 109, 303-309, and 401: See note following RCW 46.68.290 . Part headings not law — 2005 c 314: See note following RCW 46.68.035 . Findings — 2003 c 361: "The legislature finds that the state's transportation system is in critical need of repair, restoration, and enhancement. The state's economy, the ability to move goods to market, and the overall mobility and safety of the citizens of the state rely on the state's transportation system. The revenues generated by this act are dedicated to funds, accounts, and activities that are necessary to improve the delivery of state transportation projects and services." [ 2003 c 361 s 101 .] Effective dates — 2003 c 361: See note following RCW 82.08.020 . Effective date — 1983 1st ex.s. c 49: See RCW 36.79.901 . Effective dates — 1977 ex.s. c 317: "This 1977 amendatory act is 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 on July 1, 1977, except for section 9, which shall take effect on September 1, 1977." [ 1977 ex.s. c 317 s 24 . https://library.partnertax.ai/us-wa/stat/82.38.031 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.032 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.033 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.066 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.072 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.075 2025 c 417 s 102 ; 2014 c 216 s 202 ; 2013 c 225 s 110 ; 1983 c 212 s 1 ; 1981 c 129 s 1 ; 1979 c 48 s 1 ; 1977 ex.s. c 335 s 1 .] Notes: Effective date — 2025 c 417 ss 101-103, 406, 701-709, 808-814, 1102, 1103, and 1305: See note following RCW 82.38.030 . Findings — Intent — 2025 c 417: See note following RCW 82.38.030 . Effective date — Findings — Tax preference performance statement — 2014 c 216: See notes following RCW 82.38.030 . Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 1979 c 48: "This act is 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 July 1, 1979." [ 1979 c 48 s 2 .] Effective date — 1977 ex.s. c 335: "This act is 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 July 1, 1977." [ 1977 ex.s. c 335 s 2 . https://library.partnertax.ai/us-wa/stat/82.38.080 2013 c 225 s 111 ; 2009 c 352 s 1 ; 2008 c 237 s 1 ; 1998 c 176 s 60 ; 1996 c 244 s 6 ; 1993 c 141 s 2 ; 1990 c 185 s 1 ; 1983 c 108 s 4 ; 1979 c 40 s 4 ; 1973 c 42 s 1 . Prior: 1972 ex.s. c 138 s 2 ; 1972 ex.s. c 49 s 1 ; 1971 ex.s. c 175 s 9 .] Notes: Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 2008 c 237: See note following RCW 82.08.0205 . Effective date — 1972 ex.s. c 138: "The effective date of this act shall be July 1, 1972." [ 1972 ex.s. c 138 s 6 . https://library.partnertax.ai/us-wa/stat/82.38.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.150 2013 c 225 s 116 ; 2008 c 181 s 506 ; 2007 c 515 s 28 ; 1998 c 176 s 67 ; 1996 c 104 s 11 ; 1995 c 274 s 23 ; 1991 c 339 s 15 ; 1990 c 42 s 203 ; 1988 c 23 s 1 ; 1983 c 242 s 3 ; 1979 c 40 s 11 ; 1973 1st ex.s. c 156 s 6 ; 1971 ex.s. c 175 s 16 .] Notes: Effective date — 2013 c 225: See note following RCW 82.38.010 . Part headings not law — 2008 c 181: See note following RCW 43.06.220 . Effective date — 2007 c 515: See note following RCW 82.38.030 . Purpose — Effective dates — Application — Implementation — 1990 c 42: See notes following RCW 46.68.090 . Effective date — 1988 c 23: "This act shall take effect January 1, 1989." [ 1988 c 23 s 2 . https://library.partnertax.ai/us-wa/stat/82.38.160 2013 c 225 s 117 ; 2005 c 260 s 2 ; 1998 c 176 s 68 ; 1987 c 174 s 5 ; 1979 c 40 s 12 ; 1971 ex.s. c 175 s 17 .] Notes: Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 2005 c 260: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 260 s 4 .] Effective date — 1987 c 174: "This act is 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 June 1, 1987." [ 1987 c 174 s 8 . https://library.partnertax.ai/us-wa/stat/82.38.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.183 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.195 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.200 1971 ex.s. c 175 s 21 . https://library.partnertax.ai/us-wa/stat/82.38.205 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.235 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.245 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.255 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.270 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.275 2013 c 23 s 333 ; 1979 c 40 s 20 . https://library.partnertax.ai/us-wa/stat/82.38.280 2013 c 225 s 128 ; 2010 c 106 s 231 ; 2003 c 350 s 6 ; 1991 c 173 s 5 ; 1990 c 42 s 205 ; 1979 ex.s. c 181 s 6 ; 1971 ex.s. c 175 s 29 .] Notes: Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 2010 c 106: See note following RCW 35.102.145 . Effective date — 1991 c 173: See note following RCW 82.47.010 . Purpose — Effective dates — Application — Implementation — 1990 c 42: See notes following RCW 46.68.090 . Effective date — 1979 ex.s. c 181: "This 1979 act is 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 July 1, 1979." [ 1979 ex.s. c 181 s 10 . https://library.partnertax.ai/us-wa/stat/82.38.290 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.300 1971 ex.s. c 175 s 31 . https://library.partnertax.ai/us-wa/stat/82.38.310 2013 c 225 s 130 ; 2007 c 515 s 31 ; 1995 c 320 s 3 .] Notes: Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 2007 c 515: See note following RCW 82.38.030 . Legislative recognition, belief — 1995 c 320: "The legislature recognizes that certain Indian tribes located on reservations within this state dispute the authority of the state to impose a tax upon the tribe, or upon tribal members, based upon the distribution, sale, or other transfer of motor vehicle and other fuels to the tribe or its members when that distribution, sale, or other transfer takes place upon that tribe's reservation. While the legislature believes it has the authority to impose state motor vehicle and other fuel taxes under such circumstances, it also recognizes that all of the state citizens may benefit from resolution of these disputes between the respective governments." [ 1995 c 320 s 1 .] Effective date — 1995 c 320: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 11, 1995]." [ 1995 c 320 s 5 . https://library.partnertax.ai/us-wa/stat/82.38.320 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.360 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.365 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.370 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.375 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.380 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.385 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.390 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.400 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.38.410 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.040 1995 c 274 s 26 ; 1982 c 161 s 4 . https://library.partnertax.ai/us-wa/stat/82.41.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.080 2013 c 23 s 334 ; 1982 c 161 s 8 . https://library.partnertax.ai/us-wa/stat/82.41.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.41.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.010 2024 c 1 s 17 . Prior: 2013 c 225 s 301 ; 1983 c 49 s 1 ; 1982 1st ex.s. c 25 s 1 ; 1979 c 158 s 229 ; 1969 ex.s. c 254 s 1 ; 1967 ex.s. c 10 s 1 .] Notes: Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015 (2)(k). Effective date — 2024 c 1: See note following RCW 46.87.020 . Effective date — 2013 c 225: See note following RCW 82.38.010 . Effective date — 1983 c 49: "This act is 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 May 1, 1983." [ 1983 c 49 s 3 .] Severability — 1982 1st ex.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1982 1st ex.s. c 25 s 11 .] Effective date — 1982 1st ex.s. c 25: "This act is 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 July 1, 1982." [ 1982 1st ex.s. c 25 s 12 .] Effective date — 1969 ex.s. c 254: "The effective date of this 1969 amendatory act is July 1, 1969." [ 1969 ex.s. c 254 s 7 . https://library.partnertax.ai/us-wa/stat/82.42.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.055 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.067 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.068 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.075 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.085 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.095 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.100 2013 c 23 s 336 ; 1967 ex.s. c 10 s 10 . https://library.partnertax.ai/us-wa/stat/82.42.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.115 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.118 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.125 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.135 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.145 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.205 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.210 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.240 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.250 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.260 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.42.270 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.060 1993 c 33 s 1 ; 1983 c 7 s 13 .] Notes: Effective date — 1993 c 33: "This act shall take effect January 1, 1994." [ 1993 c 33 s 8 . https://library.partnertax.ai/us-wa/stat/82.49.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.075 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.250 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.425 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.435 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.440 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.460 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.520 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.530 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.540 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.50.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.51.010 2020 c 301 s 2 .] Notes: Application — 2020 c 301 s 2: "Section 2 of this act applies only with respect to rental contracts or agreements entered into on or after January 1, 2022." [ 2020 c 301 s 9 . https://library.partnertax.ai/us-wa/stat/82.51.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.51.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.51.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.51.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.52.010 1961 c 15 s 82.52.010 . Prior: 1941 c 175 s 1 ; Rem. Supp. 1941 s 11337-10. https://library.partnertax.ai/us-wa/stat/82.52.020 1961 c 15 s 82.52.020 . Prior: 1941 c 175 s 2 ; Rem. Supp. 1941 s 11337-11. https://library.partnertax.ai/us-wa/stat/82.56.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.56.020 1979 c 107 s 12 ; 1967 c 125 s 2 . https://library.partnertax.ai/us-wa/stat/82.56.030 2013 c 23 s 339 ; 1967 c 125 s 3 . https://library.partnertax.ai/us-wa/stat/82.56.040 2013 c 23 s 340 ; 1967 c 125 s 4 . https://library.partnertax.ai/us-wa/stat/82.56.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.58.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.007 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.59.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.010 2010 1st sp.s. c 16 s 1 ; 1985 c 232 s 1 .] Notes: Effective date — 2010 1st sp.s. c 16: "Except for section 3 of this act, this act takes effect July 1, 2010." [ 2010 1st sp.s. c 16 s 14 . https://library.partnertax.ai/us-wa/stat/82.60.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.049 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.063 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.125 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.135 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.140 2013 c 23 s 337 ; 1979 c 158 s 237 ; 1967 c 121 s 3 ; 1961 c 15 s 82.44.140 . Prior: 1943 c 144 s 13 ; Rem. Supp. 1943 s 6312-127. https://library.partnertax.ai/us-wa/stat/82.44.190 2017 3rd sp.s. c 25 s 49 ; 1996 c 262 s 2 .] Notes: Effective date — 1996 c 262: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 29, 1996]." [ 1996 c 262 s 5 . https://library.partnertax.ai/us-wa/stat/82.44.195 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.200 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.44.900 1961 c 15 s 82.44.900 . Prior: 1943 c 144 s 17 ; Rem. Supp. 1943 s 6312-131. https://library.partnertax.ai/us-wa/stat/82.45.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.032 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.033 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.035 1969 ex.s. c 223 s 28A.45.035 . Prior: 1967 ex.s. c 149 s 1 ; 1959 c 208 s 1 ; 1951 2nd ex.s. c 19 s 3 . Formerly RCW 28A.45.035 , 28.45.035 . https://library.partnertax.ai/us-wa/stat/82.45.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.105 1969 ex.s. c 223 s 28A.45.105 . Prior: 1967 ex.s. c 149 s 61 . Formerly RCW 28A.45.105 , 28.45.105 . https://library.partnertax.ai/us-wa/stat/82.45.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.180 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.190 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.195 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.197 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.210 2012 c 198 s 7 ; 2006 c 312 s 2 ; 2005 c 480 s 4 .] Notes: Effective date — 2012 c 198: See note following RCW 70A.15.5110 . Effective date — 2006 c 312: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 29, 2006]." [ 2006 c 312 s 4 .] Severability — 2006 c 312: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2006 c 312 s 3 .] Intent — Findings — 2005 c 480: "(1) It is the legislature's intent to provide funding for the development and implementation of an automated system for the electronic processing of the real estate excise tax. The legislature finds that due to the numerous users of the real estate excise tax information, and the many entities involved in its workflow, county systems must be compatible with the automated system developed by the state department of revenue. (2) The legislature finds that under current law an electronic real estate excise tax affidavit that is signed with a digital signature under chapter 19.34 RCW is a legally valid document and, pursuant to RCW 5.46.010 , electronic facsimiles, scanned signatures, and digital and other electronic conversions of written signatures satisfy the signature component of the affidavit requirement under this act." [ 2005 c 480 s 1 .] Effective date — 2005 c 480: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 480 s 6 . https://library.partnertax.ai/us-wa/stat/82.45.220 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.230 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.235 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.45.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.015 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.021 2015 c 53 s 98 ; 2000 c 103 s 16 ; 1983 c 99 s 3 . https://library.partnertax.ai/us-wa/stat/82.46.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.037 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.075 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.46.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.47.010 2014 c 216 s 206 ; 1998 c 176 s 85 ; 1991 c 173 s 2 .] Notes: Effective date — Findings — Tax preference performance statement — 2014 c 216: See notes following RCW 82.38.030 . Effective date — 1991 c 173: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1991." [ 1991 c 173 s 7 . https://library.partnertax.ai/us-wa/stat/82.47.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.47.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.060 1961 c 15 s 82.48.060 . Prior: 1949 c 49 s 6 ; Rem. Supp. 1949 s 11219-38. https://library.partnertax.ai/us-wa/stat/82.48.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.080 2015 3rd sp.s. c 6 s 901 ; 1995 c 170 s 2 ; 1987 c 220 s 8 ; 1974 ex.s. c 54 s 8 ; 1967 ex.s. c 9 s 5 ; 1961 c 15 s 82.48.080 . Prior: 1949 c 49 s 8 ; Rem. Supp. 1949 s 11219-40.] Notes: Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . Severability — 1987 c 220: See note following RCW 47.68.230 . Effective dates — 1974 ex.s. c 54: "Section 6 of this 1974 amendatory act shall not take effect until June 30, 1981, and the remainder of this 1974 amendatory act is 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 immediately." [ 1974 ex.s. c 54 s 13 .] Severability — 1974 ex.s. c 54: "If any provision of this 1974 amendatory act, or its application to any person or circumstances is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 54 s 14 . https://library.partnertax.ai/us-wa/stat/82.48.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48.110 1967 ex.s. c 9 s 6 ; 1961 c 15 s 82.48.110 . Prior: 1949 c 49 s 13 ; Rem. Supp. 1949 s 11219-43. https://library.partnertax.ai/us-wa/stat/82.48A.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48A.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48A.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.48A.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.49.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.60.120 2010 1st sp.s. c 16 s 3 . https://library.partnertax.ai/us-wa/stat/82.62.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.62.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.005 2004 c 2 s 1 ; 1994 sp.s. c 5 s 1 . https://library.partnertax.ai/us-wa/stat/82.63.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.045 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.060 1994 sp.s. c 5 s 8 . https://library.partnertax.ai/us-wa/stat/82.63.065 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.63.090 2009 c 268 s 4 .] Notes: Policy — 2009 c 268: "The legislature has long recognized that high-wage, high-skilled jobs are vital to the economic health of the state and its citizens. The legislature also recognizes that targeted tax incentives encourage the formation of high-wage, high-skilled jobs. For that and related reasons, the legislature established the tax deferral program in chapter 82.63 RCW for high-technology research and development and pilot scale manufacturing. In doing so, the legislature ensured that the deferral applies to the construction or renovation of one or more buildings by an owner who engages in qualifying research and development or pilot scale manufacturing. The legislature also ensured that the deferral applies to owners who lease newly constructed or renovated buildings to one or more lessees that conduct qualifying research and development or pilot scale manufacturing, if the owner passes on the economic benefit of the deferral to the lessee or lessees. However, current language could be interpreted to deny the deferral to multiple lessors of separate buildings leasing to a single qualifying lessee under the umbrella of one project and a single deferral application, unless the lessors form a joint venture or similar entity. Because the legislature did not intend to deny the deferral for such projects, the legislature by this act, amends chapter 82.63 RCW to clarify that the deferral applies to an otherwise qualifying project involving a single deferral application covering multiple lessors leasing separate buildings to a single qualifying lessee." [ 2009 c 268 s 1 .] Application — 2009 c 268: "This act applies to deferral applications received by the department of revenue after June 30, 2007." [ 2009 c 268 s 7 . https://library.partnertax.ai/us-wa/stat/82.63.900 1994 sp.s. c 5 s 12 . https://library.partnertax.ai/us-wa/stat/82.64.010 1994 sp.s. c 7 s 905 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 s 1 ; 1989 c 271 s 505 .] Notes: Construction — 1994 sp.s. c 7 ss 905-908: "Sections 905 through 908, chapter 7, Laws of 1994 sp. sess. shall not be construed as affecting any existing right acquired or liability or obligation incurred, nor as affecting any proceeding instituted under those sections, before July 1, 1995." [ 1994 sp.s. c 7 s 912 (Referendum Bill No. 43, approved November 8, 1994).] Contingent partial referendum — 1994 sp.s. c 7 ss 901-909: See note following RCW 66.24.210 . Finding — Intent — Severability — Effective dates — Contingent expiration date — 1994 sp.s. c 7: See notes following RCW 43.70.540 . Policy — 1991 c 80: "The taxes imposed in this act are intended to raise revenue for the enforcement of the drug laws of the state. It is the policy of the state to actively combat the problem of drug abuse by aggressive enforcement of the state's drug laws and by extensive promotion of public education programs designed to increase public and consumer awareness of the state's drug problem and its enforcement measures." [ 1991 c 80 s 6 .] Savings — 1991 c 80: "The amendatory sections of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections as they existed before this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1991 c 80 s 8 .] Effective date — 1991 c 80: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect June 1, 1991." [ 1991 c 80 s 9 . https://library.partnertax.ai/us-wa/stat/82.64.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.64.902 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.65A.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.025 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.73.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.74.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.010 2020 c 139 s 45 ; 2010 c 114 s 145 ; 2009 c 549 s 1033 ; 2006 c 178 s 2 .] Notes: Application — Finding — Intent — 2010 c 114: See notes following RCW 82.32.534 . Effective date — 2006 c 178: "This act takes effect July 1, 2006." [ 2006 c 178 s 10 .] Severability — 2006 c 178: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2006 c 178 s 12 . https://library.partnertax.ai/us-wa/stat/82.75.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.75.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.035 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.090 2015 c 53 s 99 ; 1990 c 42 s 214 . https://library.partnertax.ai/us-wa/stat/82.80.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.80.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.82.010 2020 c 139 s 46 ; 2008 c 15 s 1 .] Notes: Effective date — 2008 c 15: "This act takes effect July 1, 2009." [ 2008 c 15 s 10 . https://library.partnertax.ai/us-wa/stat/82.82.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.82.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.82.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.82.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.84.010 2019 c 2 s 1 (Initiative Measure No. 1634, approved November 6, 2018). https://library.partnertax.ai/us-wa/stat/82.84.020 2019 c 2 s 2 (Initiative Measure No. 1634, approved November 6, 2018). https://library.partnertax.ai/us-wa/stat/82.84.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.84.040 2019 c 2 s 4 (Initiative Measure No. 1634, approved November 6, 2018). https://library.partnertax.ai/us-wa/stat/82.84.050 2019 c 2 s 5 (Initiative Measure No. 1634, approved November 6, 2018). https://library.partnertax.ai/us-wa/stat/82.85.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.85.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.86.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.010 fund]. The legislature further recognizes that a tax system that is fair, balanced, and works for everyone is essential to help all Washingtonians grow and thrive. But Washington's tax system today is the most regressive in the nation because it asks those making the least to pay the most as a percentage of their income. Middle-income families in Washington pay two to four times more in taxes, as a percentage of household income, as compared to top earners in the state. Low-income Washingtonians pay at least six times more than do our wealthiest residents. To help meet the state's paramount duty, the legislature intends to levy a seven percent tax on the voluntary sale or exchange of stocks, bonds, and other capital assets where the profit is in excess of $250,000 annually to fund K-12 education, early learning, and child care, and advance our paramount duty to amply provide an education to every child in the state. The legislature recognizes that levying this tax will have the additional effect of making material progress toward rebalancing the state's tax code. The legislature further intends to exempt certain assets from the tax including, but not limited to, qualified family-owned small businesses, all residential and other real property, and retirement accounts. [ 2021 c 196 s 1 .] Notes: Automatic expiration date and tax preference performance statement exemption — 2021 c 196: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 196 s 18 . https://library.partnertax.ai/us-wa/stat/82.87.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.130 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.140 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.150 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.160 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.87.170 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.070 2022 c 185 s 7 .] Notes: Tax preference performance automatic expiration exception — 2022 c 185: "RCW 82.32.805 does not apply to this act." [ 2022 c 185 s 10 .] Tax preference performance statement — 2022 c 185: "(1) This section is the tax preference performance statement for the tax preference contained in chapter 185, Laws of 2022. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, improve industry competitiveness, and create jobs. (3) It is the legislature's specific public policy objective to build manufacturing capacity for carbon-free electricity and to financially incentivize the use of high labor standards. (4)(a) To measure the effectiveness of the tax preference in this act, the joint legislative audit and review committee must evaluate at least the first five years of available data, reporting its findings to the legislature by December 31, 2028. The review must include evaluation of: (i) The average construction wages for eligible projects; (ii) The number of jobs created in the clean technology sector; (iii) The use of apprenticeship programs, and women, minority, or veteran-owned businesses by eligible projects; (iv) The degree to which the preference encouraged manufacturing and component production for technologies that reduce greenhouse gas emissions; (v) Whether facilities benefiting from the preference would have been developed without the preference; and (vi) Any other relevant metric. (b) The legislature does not intend to change the expiration of the preference based on the findings of the review. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2022 c 185 s 11 . https://library.partnertax.ai/us-wa/stat/82.89.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.89.901 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.040 2022 c 161 s 4 .] Notes: Tax preference performance statement — 2022 c 161: "This section is the tax preference performance statement for the sales and use tax deferral program created in sections 4 and 7, chapter 161, Laws of 2022. 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 be used to determine eligibility for preferential tax treatment. (1) The legislature categorizes the tax preference created in this act as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (2) It is the legislature's specific public policy objective to incentivize the construction of solar canopies in the state of Washington in order to reduce greenhouse gas emissions from the electricity sector and boost overall electricity supplies as the state increases the electrification of transportation and powering and heating buildings. (3) Pursuant to chapter 43.136 RCW, the joint legislative audit and review committee must review the sales and use tax deferral created in this act by December 31, 2030. The review must specifically evaluate: (a) The number of solar canopies constructed in the state subject to a sales and use tax deferral under this act; (b) The average and total electric output of solar canopies subject to a sales and use tax deferral under this act; (c) The total beneficiary savings from the tax preference created in this act; (d) The estimated reduction in greenhouse gas emissions resulting from energy produced from solar canopies assuming an equivalent amount of energy would have otherwise been generated through the combustion of fossil fuels; and (e) Any other metrics the committee finds relevant to the evaluation of the tax preference created in this act in meeting its public policy objective. (4) In order to obtain the data necessary to perform the review in subsection (3) of this section, the joint legislative audit and review committee shall use information collected, compiled, and provided by the department of revenue. The committee may also contact recipients of the sales and use tax deferral under this act to confirm details of solar canopies." [ 2022 c 161 s 9 .] Automatic tax preference expiration — Exception — 2022 c 161: "The automatic expiration date for tax preferences in RCW 82.32.805 does not apply to this act." [ 2022 c 161 s 11 . https://library.partnertax.ai/us-wa/stat/82.90.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.90.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.007 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.030 2022 c 241 s 5 .] Notes: Tax preference performance statement — 2022 c 241: "(1) This section is the tax preference performance statement for the tax preference contained in chapter 241, Laws of 2022. 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 determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (3) It is the legislature's specific public policy objective to expand affordable housing options for very low to moderate-income households, specifically in underdeveloped urban areas. (4)(a) To measure the effectiveness of the tax preference in this act, the joint legislative audit and review committee must evaluate the number of increased housing units on underdeveloped property. If a review finds that the number of affordable housing units has not increased, then the legislature intends to repeal this tax preference. (b) The review must be provided to the fiscal committees of the legislature by December 31, 2030. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any available data source, including data collected by the department under section 10 of this act." [ 2022 c 241 s 15 . https://library.partnertax.ai/us-wa/stat/82.92.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.100 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.110 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.92.120 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.005 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.050 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.060 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.070 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.080 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.090 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.94.900 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.96.010 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.96.020 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.96.030 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.98.010 1961 c 15 s 82.98.010 . https://library.partnertax.ai/us-wa/stat/82.98.020 1961 c 15 s 82.98.020 . https://library.partnertax.ai/us-wa/stat/82.98.030 1961 c 15 s 82.98.030 .] Notes: Severability — 1967 ex.s. c 149: "If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the remainder of the act shall not be affected as a result of said part being held unconstitutional or invalid." [ 1967 ex.s. c 149 s 64 .] Severability — 1965 ex.s. c 173: "If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the remainder of the act shall not be affected as a result of said part being held unconstitutional or invalid." [ 1965 ex.s. c 173 s 32 .] Severability — 1965 ex.s. c 141: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1965 ex.s. c 141 s 9 .] Severability — 1961 ex.s. c 24: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1961 ex.s. c 24 s 15 .] Severability — 1961 ex.s. c 7: "If any provision of this act or the application thereof to any person, firm or corporation or circumstance is held invalid, in whole or in part, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provisions or application and to this end the provisions of this act are declared to be severable. If any provision of this act shall be declared unconstitutional or ineffective in whole or in part by a court of competent jurisdiction then to the extent that it is unconstitutional or ineffective, such provisions shall not be enforced, nor shall such determination be deemed to invalidate the remaining provisions of this act." [ 1961 ex.s. c 7 s 23 . https://library.partnertax.ai/us-wa/stat/82.98.035 1967 ex.s. c 149 s 63 . https://library.partnertax.ai/us-wa/stat/82.98.040 2026-05-09 https://library.partnertax.ai/us-wa/stat/82.98.050 1961 c 15 s 82.98.050 .