Revised Code of Washington Title 82 — Excise Taxes

Chapter 82.01

• 82.01.050 Department established — Director of revenue
• 82.01.060 Director — Powers and duties — Rule-making authority
• 82.01.070 Director — General supervision — Appointment of assistant director, personnel — Personal service contracts for out-of-state auditing services
• 82.01.080 Director — Delegation of powers and duties — Responsibility
• 82.01.090 Director — Exercise of powers, duties and functions formerly vested in tax commission
• 82.01.100 Assistance to other state agencies in administration and collection of taxes
• 82.01.115 Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue — Periodic review and submission of recommendations to legislature by governor

Chapter 82.02

• 82.02.010 Definitions
• 82.02.020 State preempts certain tax fields — Fees prohibited for the development of land or buildings — Voluntary payments by developers authorized — Limitations — Exceptions
• 82.02.030 Additional tax rates
• 82.02.040 Authority of operating agencies to levy taxes
• 82.02.050 Impact fees — Intent — Limitations
• 82.02.060 Impact fees — Local ordinances — Required provisions — Exemptions
• 82.02.070 Impact fees — Retained in special accounts — Limitations on use — Administrative appeals
• 82.02.080 Impact fees — Refunds
• 82.02.090 Impact fees — Definitions
• 82.02.100 Impact fees — Exception, mitigation fees paid under chapter 43.21C RCW
• 82.02.110 Impact fees — Extending use of school impact fees
• 82.02.200 Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications
• 82.02.210 Washington compliance with streamlined sales and use tax agreement — Intent — Report
• 82.02.220 Exclusion of steam, electricity, or electrical energy from definition of certain terms
• 82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes
• 82.02.240 Professional employer organizations — Liability for certain taxes and fees
• 82.02.250 Nexus — Requirement to pay taxes and fees
• 82.02.260 Seller obligation to collect sales taxes

Chapter 82.03

• 82.03.010 Board created
• 82.03.020 Members — Number — Qualifications — Appointment
• 82.03.030 Terms — Vacancies
• 82.03.040 Removal of members — Grounds — Procedure
• 82.03.050 Operation on full-time basis — Salary — Compensation — Travel expenses
• 82.03.060 Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee — Restriction on leaving board
• 82.03.070 Executive director, tax referees, clerk, assistants
• 82.03.080 Chair
• 82.03.090 Office of board — Quorum — Hearings
• 82.03.100 Findings and decisions — Signing — Filing — Public inspection
• 82.03.110 Publication of findings and decisions
• 82.03.120 Journal of final findings and decisions
• 82.03.130 Appeals to board — Jurisdiction as to types of appeals — Filing
• 82.03.140 Appeals to board — Election of formal or informal hearing
• 82.03.150 Appeals to board — Informal hearings, powers of board or tax referees — Assistance
• 82.03.160 Appeals to board — Formal hearings, powers of board or tax referees — Assistance
• 82.03.170 Rules of practice and procedure
• 82.03.180 Judicial review
• 82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or refund — Procedure — Notice
• 82.03.200 Appeals from county board of equalization — Evidence submission in advance of hearing

Chapter 82.04

• 82.04.010 Introductory
• 82.04.020 "Tax year," "taxable year." "Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year
• 82.04.030 "Person," "company." "Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof
• 82.04.035 "Plantation Christmas trees." "Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170
• 82.04.040 "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." (Effective until January 1, 2030.) (1) Except as otherwise provided in this subsection, "sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale" under RCW 82.04.050
• 82.04.050 "Sale at retail," "retail sale." (Effective until October 1, 2025.) *** CHANGE IN 2026 *** (SEE 6346-S.SL ) *** *** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** (1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person who: (i) Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person, but a purchase for the purpose of resale by a regional transit authority under RCW 81.112.300 is not a sale for resale; or (ii) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or (iii) Purchases for the purpose of consuming the property purchased in producing for sale as a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; or (iv) Purchases for the purpose of consuming the property purchased in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or (v) Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065 ; or (vi) Purchases for the purpose of satisfying the person's obligations under an extended warranty as defined in subsection (7) of this section, if such tangible personal property replaces or becomes an ingredient or component of property covered by the extended warranty without intervening use by such person
• 82.04.051 "Services rendered in respect to" — Taxation of hybrid or subsequent agreements
• 82.04.060 "Sale at wholesale," "wholesale sale." *** CHANGE IN 2026 *** (SEE 6113-S.SL ) *** "Sale at wholesale" or "wholesale sale" means: (1) Any sale, which is not a sale at retail, of: (a) Tangible personal property; (b) Services defined as a retail sale in RCW 82.04.050 (2) (a) or (g); (c) Activities defined as a retail sale in RCW 82.04.050 (15); (d) Prewritten computer software; (e) Services described in *RCW 82.04.050 (6)(c); (f) Extended warranties as defined in RCW 82.04.050 (7); (g) Competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065 ; or (h) Digital goods, digital codes, or digital automated services; (2) Any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge is expressly defined as a retail sale by RCW 82.04.050 when rendered to or for consumers
• 82.04.062 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion — Computation of tax
• 82.04.065 Telephone, telecommunications, and ancillary services — Definitions
• 82.04.066 "Engaging within this state," "engaging within the state." "Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or selling activity taxable under RCW 82.04.250 (1), 82.04.257 (1), 82.04.270 , or other provision of this chapter means that a person generates gross income of the business from sources within this state, such as customers or intangible property located in this state, regardless of whether the person is physically present in this state
• 82.04.067 Substantial nexus — Engaging in business
• 82.04.070 "Gross proceeds of sales." "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses
• 82.04.080 "Gross income of the business." (1) "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses
• 82.04.090 "Value proceeding or accruing." "Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued
• 82.04.100 "Extractor." "Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes timber, Christmas trees other than plantation Christmas trees, or other natural products, or takes fish, shellfish, or other sea or inland water foods or products
• 82.04.110 "Manufacturer." (1) Except as otherwise provided in this section, "manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances, or commodities
• 82.04.120 "To manufacture." (1) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and includes: (a) The production or fabrication of special made or custom made articles; (b) The production or fabrication of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; (c) Cutting, delimbing, and measuring of felled, cut, or taken trees; (d) Crushing and/or blending of rock, sand, stone, gravel, or ore; (e) The production of compressed natural gas or liquefied natural gas for use as a transportation fuel as defined in RCW 82.16.310 ; and (f) The production or processing of renewable natural gas
• 82.04.130 "Commercial or industrial use." "Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof: (1) Any use as a consumer; and (2) The manufacturing of articles, substances or commodities
• 82.04.140 "Business." "Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly
• 82.04.150 "Engaging in business." "Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business
• 82.04.160 "Cash discount." "Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date
• 82.04.170 "Tuition fee." "Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution
• 82.04.180 "Successor." (1) "Successor" means: (a) Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, more than fifty percent of the fair market value of either the (i) tangible assets or (ii) intangible assets of the taxpayer; or (b) A surviving corporation of a statutory merger
• 82.04.190 "Consumer." "Consumer" means the following: (1) Except as provided otherwise in this section, any person who purchases, acquires, owns, holds, or uses any article of tangible personal property irrespective of the nature of the person's business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than for the purpose of: (a) Resale as tangible personal property in the regular course of business; (b) Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating such real or personal property of or for consumers; (c) Consuming such property in producing for sale as a new article of tangible personal property or a new substance, of which such property becomes an ingredient or component or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; (d) Consuming the property purchased in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or (e) Satisfying the person's obligations under an extended warranty as defined in RCW 82.04.050 (7), if such tangible personal property replaces or becomes an ingredient or component of property covered by the extended warranty without intervening use by such person; (2)(a) Any person engaged in any business activity taxable under RCW 82.04.290 or 82.04.2908 ; (b) any person who purchases, acquires, or uses any competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065 , other than for resale in the regular course of business; (c) any person who purchases, acquires, or uses any service defined in RCW 82.04.050 (2) (a) or (g), other than for resale in the regular course of business or for the purpose of satisfying the person's obligations under an extended warranty as defined in RCW 82.04.050 (7); (d) any person who makes a purchase meeting the definition of "sale at retail" and "retail sale" under RCW 82.04.050 (15), other than for resale in the regular course of business; (e) any person who purchases or acquires an extended warranty as defined in RCW 82.04.050 (7) other than for resale in the regular course of business; and (f) any person who is an end user of software
• 82.04.192 Digital products definitions
• 82.04.200 "In this state," "within this state." "In this state" or "within this state" includes all federal areas lying within the exterior boundaries of the state
• 82.04.210 "By-product." "By-product" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities
• 82.04.212 "Retail store or outlet." "Retail store or outlet" does not mean a device or apparatus through which sales are activated by coin deposits but the phrase shall include automats or business establishments retailing diversified goods primarily through the use of such devices or apparatus
• 82.04.213 "Agricultural product," "farmer," "cannabis." (1) "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020 ; plantation Christmas trees; short-rotation hardwoods as defined in RCW 84.33.035 ; turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020 , or a bird, or insect, or the substances obtained from such an animal including honey bee products
• 82.04.214 "Newspaper." (1) "Newspaper" means: (a) A publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper; and (b) An electronic version of a printed newspaper that: (i) Shares content with the printed newspaper; and (ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper
• 82.04.215 "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights." (1) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions
• 82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms
• 82.04.217 "Direct service industrial customer," "aluminum smelter." (1) "Direct service industrial customer" means the same as in RCW 82.16.0495
• 82.04.220 Business and occupation tax imposed
• 82.04.230 Tax upon extractors
• 82.04.240 Tax on manufacturers
• 82.04.241 Manufacturers — Semiconductor materials
• 82.04.250 Tax on retailers
• 82.04.255 Tax on real estate brokers
• 82.04.257 Tax on digital products and services
• 82.04.258 Digital products — Apportionable income
• 82.04.260 Tax on manufacturers and processors of various foods and by-products — Research and development organizations — Travel agents — Certain international activities — Stevedoring and associated activities — Low-level waste disposers — Insurance producers, surplus line brokers, and title insurance agents — Hospitals — Commercial airplane activities — Timber product activities — Canned salmon processors
• 82.04.261 Surcharge on timber and wood product manufacturers, extractors, and wholesalers
• 82.04.263 Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development
• 82.04.270 Tax on wholesalers
• 82.04.272 Tax on warehousing and reselling prescription drugs
• 82.04.280 Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors — Cold storage warehouse defined — Storage warehouse defined — Periodical or magazine defined
• 82.04.281 Tax on radio and television broadcasting
• 82.04.285 Tax on contests of chance
• 82.04.286 Tax on horse races
• 82.04.287 Tax on alternative jet fuel
• 82.04.288 Surcharge on Washington taxable income over $250,000,000 — Exemptions
• 82.04.290 Tax on service and other activities
• 82.04.293 International investment management services — Definitions
• 82.04.294 Tax on manufacturers or wholesalers of solar energy systems
• 82.04.297 Internet access — Definitions
• 82.04.298 Tax on qualified grocery distribution cooperatives
• 82.04.299 Workforce education investment surcharge (as amended by 2025 c 401)
• 82.04.301 Exemptions — Certain hospitals
• 82.04.310 Exemptions — Public utilities — Electrical energy — Natural or manufactured gas
• 82.04.311 Exemptions — Tobacco settlement authority
• 82.04.315 Exemptions — International banking facilities
• 82.04.317 Exemptions — Motor vehicle sales by manufacturers at wholesale auctions to dealers
• 82.04.320 Exemptions — Insurance business
• 82.04.321 Exemptions — Qualified health plan patients
• 82.04.322 Exemptions — Health maintenance organization, health care service contractor, certified health plan
• 82.04.323 Exemption — Washington health benefit exchange
• 82.04.324 Exemptions — Qualifying blood, tissue, or blood and tissue banks
• 82.04.326 Exemptions — Qualified organ procurement organizations
• 82.04.327 Exemptions — Adult family homes
• 82.04.330 Exemptions — Sales of agricultural products
• 82.04.331 Exemptions — Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others
• 82.04.332 Exemptions — Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley
• 82.04.333 Exemptions — Small harvesters
• 82.04.334 Exemptions — Standing timber
• 82.04.335 Exemptions — Agricultural fairs
• 82.04.337 Exemptions — Amounts received by hop growers or dealers for processed hops shipped outside the state
• 82.04.338 Exemptions — Hop commodity commission or hop commodity board business
• 82.04.339 Exemptions — Day care provided by churches
• 82.04.340 Exemptions — Boxing, sparring, or wrestling matches
• 82.04.350 Exemptions — Racing
• 82.04.355 Exemptions — Ride sharing
• 82.04.360 Exemptions — Employees — Independent contractors — Booth renters
• 82.04.363 Exemptions — Camp or conference center — Items sold or furnished by nonprofit organization
• 82.04.367 Exemptions — Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans
• 82.04.368 Exemptions — Nonprofit organizations — Credit and debt services
• 82.04.370 Exemptions — Certain fraternal and beneficiary organizations
• 82.04.380 Exemptions — Certain corporations furnishing aid and relief
• 82.04.385 Exemptions — Operation of sheltered workshops
• 82.04.390 Exemptions — Amounts derived from sale of real estate
• 82.04.392 Exemptions — Mortgage brokers' third-party provider services trust accounts
• 82.04.399 Exemptions — Sales of academic transcripts
• 82.04.405 Exemptions — Credit unions
• 82.04.408 Exemptions — Housing finance commission
• 82.04.410 Exemptions — Hatching eggs and poultry
• 82.04.415 Exemptions — Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs
• 82.04.416 Exemptions — Operation of state route No
• 82.04.418 Exemptions — Grants by United States government to municipal corporations or political subdivisions
• 82.04.419 Exemptions — County, city, town, school district, or fire district activity
• 82.04.421 Exemptions — Out-of-state membership sales in discount programs
• 82.04.422 Exemptions — Wholesale sales of motor vehicles
• 82.04.423 Exemptions — Sales by certain out-of-state persons to or through direct seller's representatives
• 82.04.425 Exemptions — Accommodation sales
• 82.04.426 Exemptions — Semiconductor microchips
• 82.04.427 Exemptions and credits — Pollution control facilities
• 82.04.431 "Health or social welfare organization" defined — Conditions for exemption — "Health or social welfare services" defined
• 82.04.432 Deductions — Municipal sewer service fees or charges
• 82.04.433 Deductions — Sales of fuel for consumption outside United States' waters by vessels in foreign commerce
• 82.04.434 Credit — Public safety standards and testing
• 82.04.436 Credit — Manufacture of alternative jet fuel
• 82.04.440 Credit — Persons taxable on multiple activities
• 82.04.447 Credit — Natural or manufactured gas purchased by direct service industrial customers — Reports
• 82.04.448 Credit — Manufacturing semiconductor materials
• 82.04.449 Credit — Washington customized employment training program — Report to the legislature
• 82.04.450 Value of products, how determined
• 82.04.460 Apportionable income — Taxable in Washington and another state
• 82.04.462 Apportionable income
• 82.04.470 Wholesale sale — Reseller permit — Exemption certificates — Burden of proof — Tax liability
• 82.04.480 Sales in own name — Sales as agent
• 82.04.500 Tax part of operating overhead
• 82.04.510 General administrative provisions invoked
• 82.04.520 Administrative provisions for motor vehicle sales by courtesy dealers
• 82.04.530 Telecommunications service providers — Calculation of gross proceeds
• 82.04.535 Gross proceeds of sales calculation for mobile telecommunications service provider
• 82.04.540 Professional employer organizations — Taxable under RCW 82.04.290(2) — Deduction
• 82.04.545 Exemptions — Sales of electricity or gas to silicon smelters
• 82.04.600 Exemptions — Materials printed in county, city, town, school district, educational service district, library or library district
• 82.04.601 Exemptions — Affixing stamp services for cigarette sales
• 82.04.610 Exemptions — Import or export commerce
• 82.04.615 Exemptions — Certain limited purpose public corporations, commissions, and authorities
• 82.04.620 Exemptions — Certain prescription drugs
• 82.04.627 Exemptions — Commercial airplane parts
• 82.04.628 Exemptions — Commercial fertilizer, agricultural crop protection products, and seed
• 82.04.635 Exemptions — Nonprofits providing legal services to low-income persons
• 82.04.640 Exemptions — Washington vaccine association — Certain assessments received
• 82.04.645 Exemptions — Financial institutions — Amounts received from certain affiliated persons
• 82.04.650 Exemptions — Investment conduits and securitization entities
• 82.04.655 Exemptions — Joint municipal utility services authorities
• 82.04.660 Exemptions — Environmental handling charges — Mercury-containing lights
• 82.04.665 Exemptions — Adaptive recreational and rehabilitation facilities
• 82.04.750 Exemptions — Restaurant employee meals
• 82.04.755 Exemptions — Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii)
• 82.04.756 Exemptions — Cannabis cooperatives
• 82.04.758 Exceptions — Services for farms
• 82.04.759 Exemptions — Newspapers — Eligible digital content
• 82.04.760 Tax preferences — Expiration dates
• 82.04.765 Exemptions — Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW
• 82.04.767 Exemptions — Qualifying grants — National emergency or state of emergency
• 82.04.769 Application of chapter — Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW
• 82.04.770 Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW
• 82.04.775 Application of chapter — Amounts received under chapter 70A.535 RCW
• 82.04.777 Application of chapter — Amounts received under chapter 70A.555 RCW
• 82.04.900 Construction — 1961 c 15
• 82.04.2403 Manufacturer tax not applicable to cleaning fish
• 82.04.2404 Manufacturers — Processors for hire — Semiconductor materials
• 82.04.2602 Tax on commercial airplane activities — Conditions for rate reduction
• 82.04.2905 Tax on providing day care
• 82.04.2906 Tax on certain chemical dependency services
• 82.04.2907 Tax on royalties
• 82.04.2908 Tax on provision of room and domiciliary care to assisted living facility residents
• 82.04.2909 Tax on aluminum smelters
• 82.04.3395 Exemptions — Child care resource and referral services by nonprofit organizations
• 82.04.3651 Exemptions — Amounts received by nonprofit organizations for fund-raising activities
• 82.04.4201 Exemptions — Sales/leasebacks by regional transit authorities
• 82.04.4251 Exemptions — Convention and tourism promotion
• 82.04.4261 Exemptions — Federal small business innovation research program
• 82.04.4262 Exemptions — Federal small business technology transfer program
• 82.04.4263 Exemptions — Income received by the life sciences discovery fund authority
• 82.04.4264 Exemptions — Nonprofit assisted living facilities — Room and domiciliary care
• 82.04.4265 Exemptions — Comprehensive cancer centers
• 82.04.4266 Exemptions — Fruit and vegetable businesses
• 82.04.4267 Exemptions — Operation of parking/business improvement areas
• 82.04.4268 Exemptions — Dairy product businesses
• 82.04.4269 Exemptions — Seafood product businesses
• 82.04.4271 Deductions — Membership fees and certain service fees by nonprofit youth organization
• 82.04.4272 Deductions — Direct mail delivery charges
• 82.04.4274 Deductions — Nonprofit management companies — Personnel performing on-site functions
• 82.04.4275 Deductions — Child welfare services
• 82.04.4276 Deductions — Loans to rural electric cooperatives
• 82.04.4281 Deductions — Investments, dividends, interest on loans
• 82.04.4282 Deductions — Fees, dues, charges
• 82.04.4283 Deductions — Cash discount taken by purchaser
• 82.04.4284 Deductions — Bad debts
• 82.04.4285 Deductions — Motor vehicle fuel and special fuel taxes
• 82.04.4286 Deductions — Nontaxable business
• 82.04.4287 Deductions — Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 — Materials and supplies used
• 82.04.4289 Exemption — Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations
• 82.04.4290 Deductions — Mental health services or substance use disorder treatment services
• 82.04.4291 Deductions — Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290
• 82.04.4292 Deductions — Interest on investments or loans secured by mortgages or deeds of trust
• 82.04.4293 Deductions — Interest on obligations of the state, its political subdivisions, and municipal corporations
• 82.04.4294 Deductions — Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives
• 82.04.4295 Deductions — Manufacturing activities completed outside the United States
• 82.04.4296 Deductions — Reimbursement for accommodation expenditures by funeral homes
• 82.04.4297 Deductions — Compensation from public entities for health or social welfare services — Exception
• 82.04.4298 Deductions — Repair, maintenance, replacement, etc., of residential structures and commonly held property — Eligible organizations
• 82.04.4311 Deductions — Compensation received under the federal medicare program by certain hospitals or health centers
• 82.04.4327 Deductions — Artistic and cultural organizations
• 82.04.4328 "Artistic or cultural organization" defined
• 82.04.4331 Deductions — Insurance claims for state health care coverage
• 82.04.4332 Deductions — Tuition fees of foreign degree-granting institutions
• 82.04.4337 Deductions — Certain amounts received by assisted living facilities
• 82.04.4339 Deductions — Salmon recovery grants
• 82.04.4361 Credit — Alternative jet fuel
• 82.04.4451 Credit against tax due — Maximum credit — Table
• 82.04.4461 Credit — Preproduction development expenditures
• 82.04.4463 Credit — Property and leasehold taxes paid on property used for manufacture of commercial airplanes
• 82.04.4481 Credit — Property taxes paid by aluminum smelter
• 82.04.4482 Credit — Sales of electricity or gas to an aluminum smelter
• 82.04.4486 Credit — Syrup taxes paid by buyer
• 82.04.4488 Credit — Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan
• 82.04.4489 Credit — Motion picture competitiveness program
• 82.04.4496 Credit — Clean alternative fuel commercial vehicles
• 82.04.4497 Credit — Sale or exchange of long-term capital assets
• 82.04.4499 Credit — Equitable access to credit program
• 82.04.29001 Creation and distribution of custom software — Customization of prewritten computer software — Taxable services
• 82.04.29002 Additional tax on certain business and service activities
• 82.04.29004 Additional tax on financial institutions
• 82.04.29005 Tax on loan interest — 2012 2nd sp.s
• 82.04.43391 Deductions — Commercial aircraft loan interest and fees
• 82.04.43392 Deductions — Qualified dispute resolution centers
• 82.04.43393 Deductions — Paymaster services
• 82.04.43395 Deductions — Accountable community of health
• 82.04.43396 Deductions — Scan-down allowances
• 82.04.43397 Deductions — Processors of electronic transactions
• 82.04.44525 Credit — New employment for international service activities in eligible areas — Designation of census tracts for eligibility — Records — Tax due upon ineligibility — Interest assessment — Information from employment security department

Chapter 82.08

• 82.08.010 Definitions
• 82.08.011 Retail car rental — Definition
• 82.08.015 Construction — Chapter applicable to state registered domestic partnerships — 2009 c 521
• 82.08.020 Tax imposed — Retail sales — Retail car rental
• 82.08.026 Exemptions — Sales of natural or manufactured gas
• 82.08.031 Exemptions — Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation
• 82.08.032 Exemption — Sales, rental, or lease of used park model trailers
• 82.08.033 Exemptions — Sales of used mobile homes or rental or lease of mobile homes
• 82.08.034 Exemptions — Sales of used floating homes or rental or lease of used floating homes
• 82.08.035 Exemption for pollution control facilities
• 82.08.036 Exemptions — Vehicle battery core deposits or credits — Replacement vehicle tire fees — "Core deposits or credits" defined
• 82.08.037 Credits and refunds for bad debts
• 82.08.040 Consignee, factor, bailee, auctioneer deemed seller
• 82.08.050 Buyer to pay, seller to collect tax — Statement of tax — Exception — Penalties
• 82.08.052 Remote seller — Nexus
• 82.08.054 Computation of tax due
• 82.08.055 Advertisement of price
• 82.08.060 Collection of tax — Methods and schedules
• 82.08.064 Tax rate changes
• 82.08.066 Deemed location for mobile telecommunications services
• 82.08.080 Vending machine and other sales
• 82.08.090 Installment sales and leases
• 82.08.100 Cash receipts taxpayers — Bad debts
• 82.08.110 Sales from vehicles
• 82.08.120 Refunding or rebating of tax by seller prohibited — Penalty
• 82.08.130 Reseller's permit — Purchase and resale — Rules
• 82.08.140 Administration
• 82.08.145 Delivery charges
• 82.08.150 Tax on certain sales of intoxicating liquors — Additional taxes for specific purposes — Collection
• 82.08.155 Spirits tax — Delinquent in reporting or remitting — Penalties
• 82.08.160 Remittance of tax — Liquor excise tax fund created
• 82.08.170 Apportionment and distribution from liquor excise tax fund
• 82.08.180 Apportionment and distribution from liquor excise tax fund — Withholding for noncompliance
• 82.08.190 Bundled transactions — Definitions
• 82.08.195 Bundled transactions — Tax imposed
• 82.08.0201 Rental cars — Estimate of tax revenue
• 82.08.0202 Retail sales of linen and uniform supply services
• 82.08.0203 Exemptions — Trail grooming services
• 82.08.0205 Exemptions — Waste vegetable oil
• 82.08.0206 Credits — Working families — Eligible low-income persons — Penalties
• 82.08.0207 Exemptions — Adapted housing — Disabled veterans — Construction
• 82.08.207 Investment data for investment firms
• 82.08.0208 Exemptions — Digital codes
• 82.08.0209 Exemptions — Qualifying grant
• 82.08.215 Exemptions — Large private airplanes
• 82.08.225 Taxes on lodging, car rentals, and restaurants — Deposit into statewide tourism marketing account
• 82.08.0251 Exemptions — Casual and isolated sales
• 82.08.0252 Exemptions — Sales by persons taxable under chapter 82.16 RCW
• 82.08.0253 Exemptions — Sale and distribution of newspapers
• 82.08.0254 Exemptions — Nontaxable sales
• 82.08.0255 Exemptions — Sales of motor vehicle and special fuel — Conditions — Credit or refund of special fuel used outside this state in interstate commerce
• 82.08.0256 Exemptions — Sale of the operating property of a public utility to the state or a political subdivision
• 82.08.0257 Exemptions — Auction sales of personal property used in farming
• 82.08.0258 Exemptions — Sales to federal corporations providing aid and relief
• 82.08.0259 Exemptions — Sales of livestock
• 82.08.0261 Exemptions — Sales of personal property for use connected with private or common carriers in interstate or foreign commerce
• 82.08.0262 Exemptions — Sales of airplanes, locomotives, railroad cars, or watercraft for use in interstate or foreign commerce or outside the territorial waters of the state or airplanes sold to United States government — Components thereof and of motor vehicles or trailers used for constructing, repairing, cleaning, etc
• 82.08.0263 Exemptions — Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce
• 82.08.0264 Exemptions — Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state
• 82.08.0266 Exemptions — Sales of watercraft to nonresidents for use outside the state
• 82.08.0267 Exemptions — Sales of poultry for producing poultry and poultry products for sale
• 82.08.0268 Exemptions — Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state
• 82.08.0269 Exemptions — Sales for use in states, territories, and possessions of the United States which are not contiguous to any other state
• 82.08.0271 Exemptions — Sales to municipal corporations, the state, and political subdivisions of tangible personal property, labor and services on watershed protection and flood prevention contracts
• 82.08.0272 Exemptions — Sales of semen for artificial insemination of livestock
• 82.08.0273 Exemptions — Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state — Proof of nonresident status — Penalties
• 82.08.0274 Exemptions — Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers
• 82.08.0275 Exemptions — Sales of and labor and service charges for mining, sorting, crushing, etc., of sand, gravel, and rock from county or city quarry for public road purposes
• 82.08.0277 Exemptions — Sales of pollen
• 82.08.0278 Exemptions — Sales between political subdivisions resulting from annexation or incorporation
• 82.08.0279 Exemptions — Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries
• 82.08.0281 Exemptions — Sales of prescription drugs
• 82.08.0282 Exemptions — Sales of returnable containers for beverages and foods
• 82.08.0283 Exemptions — Certain medical items
• 82.08.0285 Exemptions — Sales of ferry vessels to the state or local governmental units — Components thereof — Labor and service charges
• 82.08.0287 Exemptions — Sales of passenger motor vehicles as ride-sharing vehicles
• 82.08.0288 Exemptions — Lease of certain irrigation equipment
• 82.08.0289 Exemptions — Telephone, telecommunications, and ancillary services
• 82.08.0291 Exemptions — Sales of amusement and recreation services or personal services by nonprofit youth organization — Local government physical fitness classes
• 82.08.0293 Exemptions — Sales of food and food ingredients
• 82.08.0294 Exemptions — Sales of feed for cultivating or raising fish for sale
• 82.08.0296 Exemptions — Sales of feed consumed by livestock at a public livestock market
• 82.08.0297 Exemptions — Sales of food purchased under the supplemental nutrition assistance program
• 82.08.0298 Exemptions — Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state
• 82.08.0299 Exemptions — Emergency lodging for homeless persons — Conditions
• 82.08.0311 Exemptions — Sales of materials and supplies used in packing horticultural products
• 82.08.0315 Exemptions — Rentals or sales related to motion picture or video productions — Exceptions — Certificate
• 82.08.0316 Exemptions — Sales of cigarettes by Indian retailers
• 82.08.0317 Exemptions — Sales of motor vehicles to tribes or tribal members
• 82.08.0318 Exemptions — Sales of vapor products by Indian retailers
• 82.08.0531 Marketplace facilitators — When deemed seller agents — Recordkeeping — Liability
• 82.08.665 Exemptions — Adaptive recreational and rehabilitation facilities
• 82.08.700 Exemptions — Vessels sold to nonresidents
• 82.08.701 Exemptions — Grantee's receipt of salmon recovery grants
• 82.08.702 Exemptions — Sales to a farmer performing custom farming services or farm management services
• 82.08.798 Exemptions — Sales of feminine hygiene products
• 82.08.803 Exemptions — Nebulizers
• 82.08.804 Exemptions — Ostomic items
• 82.08.805 Exemptions — Personal property used at an aluminum smelter
• 82.08.806 Exemptions — Sale of computer equipment parts and services to printer or publisher
• 82.08.807 Exemptions — Direct mail delivery charges
• 82.08.808 Exemptions — Sales of medical supplies, chemicals, or materials to comprehensive cancer centers
• 82.08.809 Exemptions — Vehicles using clean alternative fuels and electric vehicles, exceptions — Quarterly transfers
• 82.08.810 Exemptions — Air pollution control facilities at a thermal electric generation facility — Exceptions — Exemption certificate — Payments on cessation of operation
• 82.08.811 Exemptions — Coal used at coal-fired thermal electric generation facility — Application — Demonstration of progress in air pollution control — Notice of emissions violations — Reapplication — Payments on cessation of operation
• 82.08.814 Exemptions — Mobility enhancing equipment
• 82.08.817 Additional tax on sales of certain motor vehicles
• 82.08.820 Exemptions — Remittance — Warehouse and grain elevators and distribution centers — Material-handling and racking equipment — Construction of warehouse or elevator — Information sheet — Rules — Records — Exceptions
• 82.08.830 Exemptions — Sales at camp or conference center by nonprofit organization
• 82.08.832 Exemptions — Sales of gun safes
• 82.08.833 Exemptions — Sales or transfers of firearms — Unlicensed persons — Background check requirements
• 82.08.834 Exemptions — Sales/leasebacks by regional transit authorities
• 82.08.850 Exemptions — Conifer seed
• 82.08.855 Exemptions — Replacement parts for qualifying farm machinery and equipment
• 82.08.865 Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users
• 82.08.870 Exemptions — Motorcycles for training programs
• 82.08.875 Exemptions — Automotive adaptive equipment
• 82.08.880 Exemptions — Animal pharmaceuticals
• 82.08.890 Exemptions — Qualifying livestock nutrient management equipment and facilities
• 82.08.900 Exemptions — Anaerobic digesters
• 82.08.910 Exemptions — Propane or natural gas to heat chicken structures
• 82.08.920 Exemptions — Chicken bedding materials
• 82.08.925 Exemptions — Dietary supplements
• 82.08.935 Exemptions — Disposable devices used to deliver prescription drugs for human use
• 82.08.940 Exemptions — Over-the-counter drugs for human use
• 82.08.945 Exemptions — Kidney dialysis devices
• 82.08.950 Exemptions — Steam, electricity, electrical energy
• 82.08.956 Exemptions — Hog fuel used to generate electricity, steam, heat, or biofuel
• 82.08.962 Exemptions — Sales of machinery and equipment used in generating electricity
• 82.08.965 Exemptions — Semiconductor materials manufacturing
• 82.08.970 Exemptions — Gases and chemicals used to manufacture semiconductor materials
• 82.08.975 Exemptions — Computer parts and software related to the manufacture of commercial airplanes
• 82.08.980 Exemptions — Labor, services, and personal property related to the manufacture of commercial airplanes
• 82.08.983 Exemptions — Wax and ceramic materials
• 82.08.985 Exemptions — Insulin
• 82.08.986 Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers
• 82.08.988 Requirements for computer data centers receiving an exemption — Labor agreements
• 82.08.989 Exemptions — Internet and telecommunications infrastructure
• 82.08.990 Exemptions — Import or export commerce
• 82.08.993 Exemptions — Fuel cell electric vehicles — Report to the legislature
• 82.08.994 Exemptions — Zero emission buses
• 82.08.995 Exemptions — Certain limited purpose public corporations, commissions, and authorities
• 82.08.996 Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels
• 82.08.997 Exemptions — Temporary medical housing
• 82.08.998 Exemptions — Weatherization of a residence
• 82.08.999 Exemptions — Joint municipal utility services authorities
• 82.08.02061 Exemptions — Working families — Reports to legislature
• 82.08.02525 Exemptions — Sale of copied public records by state and local agencies
• 82.08.02535 Exemptions — Sales and distribution of magazines or periodicals by subscription for fund-raising
• 82.08.02537 Exemptions — Sales of academic transcripts
• 82.08.02565 Exemptions — Sales of machinery and equipment for manufacturing, research and development, or a testing operation — Labor and services for installation — Exemption certificate — Rules
• 82.08.02566 Exemptions — Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption
• 82.08.02568 Exemptions — Sales of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale
• 82.08.02569 Exemptions — Sales of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory
• 82.08.02573 Exemptions — Sales by a nonprofit organization for fund-raising activities
• 82.08.02665 Exemptions — Sales of watercraft, vessels to residents of foreign countries
• 82.08.02745 Exemptions — Charges for labor and services or sales of tangible personal property related to farmworker housing — Exemption certificate — Rules
• 82.08.02795 Exemptions — Sales to free hospitals
• 82.08.02805 Exemptions — Sales to qualifying blood, tissue, or blood and tissue banks
• 82.08.02806 Exemptions — Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing
• 82.08.02807 Exemptions — Sales to organ procurement organization
• 82.08.02875 Exemptions — Vehicle parking charges subject to tax at stadium and exhibition center
• 82.08.02915 Exemptions — Sales used by health or social welfare organizations for alternative housing for youth in crisis
• 82.08.02917 Youth in crisis — Definition — Limited purpose
• 82.08.9651 Exemptions — Gases and chemicals used in production of semiconductor materials
• 82.08.9861 Exemptions — Eligible server equipment — Eligible power infrastructure in counties with populations over 800,000
• 82.08.9891 Internet and telecommunications infrastructure — Labor agreements
• 82.08.9994 Exemptions — Bottled water — Prescription use
• 82.08.9995 Exemptions — Restaurant employee meals
• 82.08.9996 Exemptions — Vessel deconstruction
• 82.08.9997 Exemptions — Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe
• 82.08.9998 Exemptions — Cannabis concentrates, useable cannabis, or cannabis-infused products — Products containing low amounts of THC
• 82.08.9999 Exemptions — Vehicles using clean alternative fuels and electric vehicles
• 82.08.025651 Exemptions — Sales of machinery and equipment to public research institutions
• 82.08.025661 Exemptions — Aircraft maintenance repair — Building construction
• 82.08.99941 Exemptions — Bottled water — Primary water source unsafe
• 82.08.99991 Tax preferences — Expiration dates

Chapter 82.12

• 82.12.010 Definitions
• 82.12.020 Use tax imposed
• 82.12.022 Natural or manufactured gas — Use tax imposed — Exemption
• 82.12.023 Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020
• 82.12.024 Deferral of use tax on certain users of natural or manufactured gas
• 82.12.031 Exemptions — Use by artistic or cultural organizations of certain objects
• 82.12.032 Exemption — Use of used park model trailers
• 82.12.033 Exemption — Use of certain used mobile homes
• 82.12.034 Exemption — Use of used floating homes
• 82.12.035 Credit for retail sales or use taxes paid to other jurisdictions with respect to property used
• 82.12.036 Exemptions and credits — Pollution control facilities
• 82.12.037 Credits and refunds — Bad debts
• 82.12.038 Exemptions — Vehicle battery core deposits or credits — Replacement vehicle tire fees — "Core deposits or credits" defined
• 82.12.040 Retailers to collect tax — Penalty
• 82.12.045 Collection of tax on vehicles by county auditor or director of licensing — Remittance
• 82.12.060 Installment sales or leases
• 82.12.070 Cash receipts taxpayers — Bad debts
• 82.12.080 Administration
• 82.12.145 Delivery charges
• 82.12.195 Bundled transactions — Tax imposed
• 82.12.0201 Dedication of taxes — Comprehensive performance audits
• 82.12.0203 Refinery fuel gas — Value — Tax rate — Local use tax exemption
• 82.12.0205 Exemptions — Waste vegetable oil
• 82.12.0207 Exemptions — Adapted housing — Disabled veterans — Construction
• 82.12.207 Investment data for investment firms
• 82.12.0208 Exemptions — Digital codes
• 82.12.215 Exemptions — Large private airplanes
• 82.12.225 Exemptions — Nonprofit fund-raising activities
• 82.12.0251 Exemptions — Use of tangible personal property by nonresident while temporarily within state — Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state — Use of certain warranties
• 82.12.0253 Exemptions — Use of tangible personal property taxable under chapter 82.16 RCW
• 82.12.0254 Exemptions — Use of airplanes, locomotives, railroad cars, or watercraft used in interstate or foreign commerce or outside state's territorial waters — Components — Use of vehicles in the transportation of persons or property across state boundaries — Conditions — Use of vehicle under trip permit to point outside state
• 82.12.0255 Exemptions — Nontaxable tangible personal property, warranties, and digital products
• 82.12.0256 Exemptions — Use of motor vehicle and special fuel — Conditions
• 82.12.0257 Exemptions — Use of personal property of the operating property of a public utility by state or political subdivision
• 82.12.0258 Exemptions — Use of personal property previously used in farming and purchased from farmer at auction
• 82.12.0259 Exemptions — Use of personal property, digital automated services, or certain other services by federal corporations providing aid and relief
• 82.12.0261 Exemptions — Use of livestock
• 82.12.0262 Exemptions — Use of poultry for producing poultry and poultry products for sale
• 82.12.0263 Exemptions — Use of fuel by extractor or manufacturer thereof
• 82.12.0264 Exemptions — Use of dual-controlled motor vehicles by school for driver training
• 82.12.0265 Exemptions — Use by bailee of tangible personal property consumed in research, development, etc., activities
• 82.12.0266 Exemptions — Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state
• 82.12.0267 Exemptions — Use of semen in artificial insemination of livestock
• 82.12.0268 Exemptions — Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers
• 82.12.0269 Exemptions — Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes
• 82.12.0271 Exemptions — Use of wearing apparel only as a sample for display for sale
• 82.12.0272 Exemptions — Use of personal property in single trade shows
• 82.12.0273 Exemptions — Use of pollen
• 82.12.0274 Exemptions — Use of tangible personal property by political subdivision resulting from annexation or incorporation
• 82.12.0275 Exemptions — Use of certain drugs or family planning devices
• 82.12.0276 Exemptions — Use of returnable containers for beverages and foods
• 82.12.0277 Exemptions — Certain medical items
• 82.12.0279 Exemptions — Use of ferry vessels by the state or local governmental units — Components thereof
• 82.12.0282 Exemptions — Use of vans as ride-sharing vehicles
• 82.12.0283 Exemptions — Use of certain irrigation equipment
• 82.12.0284 Exemptions — Use of computers or computer components, accessories, software, digital goods, or digital codes donated to schools or colleges
• 82.12.0293 Exemptions — Use of food and food ingredients
• 82.12.0294 Exemptions — Use of feed for cultivating or raising fish for sale
• 82.12.0296 Exemptions — Use of feed consumed by livestock at a public livestock market
• 82.12.0297 Exemptions — Use of food purchased under the supplemental nutrition assistance program
• 82.12.0298 Exemptions — Use of diesel fuel in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state
• 82.12.0311 Exemptions — Use of materials and supplies in packing horticultural products
• 82.12.0315 Exemptions — Rental or sales related to motion picture or video productions — Exceptions
• 82.12.0316 Exemptions — Sales of cigarettes by Indian retailers
• 82.12.0318 Exemptions — Use of vapor products sold by Indian retailers
• 82.12.0345 Exemptions — Use of newspapers
• 82.12.0347 Exemptions — Use of academic transcripts
• 82.12.665 Exemptions — Adaptive recreational and rehabilitation facilities
• 82.12.700 Exemptions — Vessels sold to nonresidents
• 82.12.702 Exemptions — Sales to a farmer performing custom farming services or farm management services
• 82.12.798 Exemptions — Use of feminine hygiene products
• 82.12.799 Exemptions — Vessels exempt from registration
• 82.12.800 Exemptions — Uses of vessel, vessel's trailer by manufacturer
• 82.12.801 Exemptions — Uses of vessel, vessel's trailer by dealer
• 82.12.802 Vessels held in inventory by dealer or manufacturer — Tax on personal use — Documentation — Rules
• 82.12.803 Exemptions — Nebulizers
• 82.12.804 Exemptions — Ostomic items
• 82.12.805 Exemptions — Personal property used at an aluminum smelter
• 82.12.806 Exemptions — Use of computer equipment parts and services by printer or publisher
• 82.12.807 Exemptions — Direct mail delivery charges
• 82.12.808 Exemptions — Use of medical supplies, chemicals, or materials by comprehensive cancer centers
• 82.12.809 Exemptions — Vehicles using clean alternative fuels and electric vehicles, exceptions — Quarterly transfers
• 82.12.810 Exemptions — Air pollution control facilities at a thermal electric generation facility — Exceptions — Payments on cessation of operation
• 82.12.811 Exemptions — Coal used at coal-fired thermal electric generation facility — Application — Demonstration of progress in air pollution control — Notice of emissions violations — Reapplication — Payments on cessation of operation
• 82.12.814 Exemptions — Mobility enhancing equipment
• 82.12.817 Exemptions — Fuel cell electric vehicles
• 82.12.818 Additional tax on use of motor vehicles if vehicle value exceeds $100,000
• 82.12.820 Exemptions — Warehouse and grain elevators and distribution centers
• 82.12.832 Exemptions — Use of gun safes
• 82.12.834 Exemptions — Sales/leasebacks by regional transit authorities
• 82.12.845 Use of motorcycles loaned to department of licensing
• 82.12.850 Exemptions — Conifer seed
• 82.12.855 Exemptions — Replacement parts for qualifying farm machinery and equipment
• 82.12.860 Exemptions — Property and services acquired from a federal credit union
• 82.12.865 Exemptions — Diesel, biodiesel, and aircraft fuel for farm fuel users
• 82.12.875 Automotive adaptive equipment
• 82.12.880 Exemptions — Animal pharmaceuticals
• 82.12.890 Exemptions — Livestock nutrient management equipment and facilities
• 82.12.900 Exemptions — Anaerobic digesters
• 82.12.910 Exemptions — Propane or natural gas to heat chicken structures
• 82.12.920 Exemptions — Chicken bedding materials
• 82.12.925 Exemptions — Dietary supplements
• 82.12.930 Exemptions — Watershed protection or flood prevention
• 82.12.935 Exemptions — Disposable devices used to deliver prescription drugs for human use
• 82.12.940 Exemptions — Over-the-counter drugs for human use
• 82.12.945 Exemptions — Kidney dialysis devices
• 82.12.950 Exemptions — Steam, electricity, electrical energy
• 82.12.956 Exemptions — Hog fuel used to generate electricity, steam, heat, or biofuel
• 82.12.962 Exemptions — Use of machinery and equipment in generating electricity
• 82.12.964 Use of machinery and equipment used in generating electricity — Effect of exemption expiration
• 82.12.965 Exemptions — Semiconductor materials manufacturing
• 82.12.970 Exemptions — Gases and chemicals used to manufacture semiconductor materials
• 82.12.975 Computer parts and software related to the manufacture of commercial airplanes
• 82.12.980 Exemptions — Labor, services, and personal property related to the manufacture of commercial airplanes
• 82.12.983 Exemptions — Wax and ceramic materials
• 82.12.985 Exemptions — Insulin
• 82.12.986 Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers
• 82.12.989 Exemptions — Internet and telecommunications infrastructure
• 82.12.994 Exemptions — Zero emission buses
• 82.12.995 Exemptions — Certain limited purpose public corporations, commissions, and authorities
• 82.12.996 Exemptions — Battery-powered electric marine propulsion systems — Qualifying vessels
• 82.12.998 Exemptions — Weatherization of a residence
• 82.12.999 Exemptions — Joint municipal utility services authorities
• 82.12.02525 Exemptions — Sale of copied public records by state and local agencies
• 82.12.02565 Exemptions — Machinery and equipment used for manufacturing, research and development, or a testing operation
• 82.12.02566 Exemptions — Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption
• 82.12.02568 Exemptions — Use of carbon and similar substances that become an ingredient or component of anodes or cathodes used in producing aluminum for sale
• 82.12.02569 Exemptions — Use of tangible personal property related to a building or structure that is an integral part of a laser interferometer gravitational wave observatory
• 82.12.02595 Exemptions — Personal property and certain services donated to nonprofit organization or governmental entity
• 82.12.02685 Exemptions — Use of tangible personal property related to farmworker housing
• 82.12.02745 Exemptions — Use by free hospitals of certain items
• 82.12.02747 Exemptions — Use of medical products by qualifying blood, tissue, or blood and tissue banks
• 82.12.02748 Exemptions — Use of human blood, tissue, organs, bodies, or body parts for medical research or quality control testing
• 82.12.02749 Exemptions — Use of medical supplies, chemicals, or materials by organ procurement organization
• 82.12.02915 Exemptions — Use of items by health or social welfare organizations for alternative housing for youth in crisis
• 82.12.9651 Exemptions — Gases and chemicals used in production of semiconductor materials
• 82.12.9861 Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers in counties with populations over 800,000
• 82.12.9993 Exemptions — Food, drinks, or meals furnished by a senior living community
• 82.12.9994 Exemptions — Bottled water — Prescription use
• 82.12.9995 Exemptions — Restaurant employee meals
• 82.12.9997 Exemptions — Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe
• 82.12.9998 Exemptions — Cannabis concentrates, useable cannabis, or cannabis-infused products — Products containing low amounts of THC
• 82.12.9999 Exemptions — Vehicles using clean alternative fuels and electric vehicles
• 82.12.025651 Exemptions — Use of machinery and equipment by public research institutions
• 82.12.025661 Exemptions — Aircraft maintenance repair — Building construction
• 82.12.99941 Exemptions — Bottled water — Primary water source unsafe
• 82.12.99991 Tax preferences — Expiration dates

Chapter 82.14

• 82.14.010 Legislative finding — Purpose
• 82.14.020 Definitions
• 82.14.030 Sales and use taxes authorized — Additional taxes authorized — Maximum rates
• 82.14.032 Alteration of tax rate pursuant to government service agreement
• 82.14.034 Alteration of county's share of city's tax receipts pursuant to government service agreement
• 82.14.036 Imposition or alteration of additional taxes — Referendum petition to repeal — Procedure — Exclusive method
• 82.14.040 County ordinance to contain credit provision
• 82.14.045 Sales and use taxes for public transportation systems
• 82.14.048 Sales and use taxes for public facilities districts — Definitions
• 82.14.049 Sales and use tax for public sports facilities — Tax upon retail rental car rentals
• 82.14.050 Administration and collection — Local sales and use tax account
• 82.14.055 Tax changes
• 82.14.060 Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts — Imposition at excess rates, effect
• 82.14.070 Uniformity — Rule making — Model ordinance
• 82.14.080 Deposit of tax prior to due date — Credit against future tax or assessment — When fund designation permitted — Use of tax revenues received in connection with large construction projects
• 82.14.090 Payment of tax prior to taxable event — When permitted — Deposit with treasurer — Credit against future tax — When fund designation permitted
• 82.14.212 Transfer of funds pursuant to government service agreement
• 82.14.215 Apportionment and distribution — Withholding revenue for noncompliance
• 82.14.230 Natural or manufactured gas — Cities may impose use tax
• 82.14.300 Local government criminal justice assistance — Finding
• 82.14.310 County criminal justice assistance account — Transfers from general fund — Distributions based on crime rate and population — Limitations
• 82.14.320 Municipal criminal justice assistance account — Transfers from general fund — Distributions criteria and formula — Limitations
• 82.14.330 Municipal criminal justice assistance account — Transfers from general fund — Distributions based on crime rate, population, and innovation — Limitations
• 82.14.340 Additional sales and use tax for criminal justice purposes — Referendum — Expenditures
• 82.14.345 Sales and use tax for criminal justice purposes
• 82.14.350 Sales and use tax for juvenile detention facilities and jails — Colocation
• 82.14.360 Special stadium sales and use taxes
• 82.14.370 Sales and use tax for public facilities in rural counties
• 82.14.390 Sales and use tax for regional centers
• 82.14.400 Sales and use tax for zoo, aquarium, and wildlife facilities — Authorizing proposition — Distributions
• 82.14.410 Sales of lodging tax rate changes
• 82.14.412 Sales and use tax revenue by city — Agreement pursuant to RCW 39.34.250
• 82.14.415 Sales and use tax for cities to offset municipal service costs to newly annexed areas
• 82.14.420 Sales and use tax for emergency communication systems and facilities
• 82.14.430 Sales and use tax for regional transportation investment district
• 82.14.440 Sales and use tax for passenger-only ferry service
• 82.14.445 Sales and use tax for passenger-only ferry service districts
• 82.14.450 Sales and use tax for counties and cities
• 82.14.0455 Sales and use tax for transportation benefit districts
• 82.14.455 Exemptions — Machinery and equipment used in generating electricity
• 82.14.457 Sales and use tax for digital goods — Apportionment
• 82.14.460 Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts
• 82.14.465 Hospital benefit zones — Sales and use tax — Definitions
• 82.14.470 Hospital benefit zones — Local public sources dedicated to finance public improvements — Reporting requirements
• 82.14.475 Sales and use tax for the local infrastructure financing tool program
• 82.14.480 Sales and use tax for health sciences and services authorities
• 82.14.0485 Sales and use tax for baseball stadium — Counties with population of one million or more — Deduction from tax otherwise required — "Baseball stadium" defined
• 82.14.485 Sales and use taxes for regional centers
• 82.14.0486 State contribution for baseball stadium limited
• 82.14.490 Sourcing — Sales and use taxes
• 82.14.0494 Sales and use tax for stadium and exhibition center — Deduction from tax otherwise required — Transfer and deposit of revenues
• 82.14.505 Local revitalization financing — Demonstration projects
• 82.14.510 Sales and use tax for local revitalization financing
• 82.14.515 Use of sales and use tax funds — Local revitalization financing
• 82.14.525 Sales and use tax
• 82.14.530 Sales and use tax for housing and related services
• 82.14.532 Sales and use tax remittance — Qualifying projects — Requirements — Department to determine eligibility
• 82.14.540 Affordable and supportive housing — Sales and use tax
• 82.14.545 Mitigation payments
• 82.14.550 Manufacturing and warehousing job centers account
• 82.14.820 Warehouse and grain elevators and distribution centers — Exemption does not apply

Chapter 82.14A

• 82.14A.010 License fees or taxes on financial institutions — Restrictions — Application of chapter 82.04 RCW — Rates
• 82.14A.020 Division of gross income of business between cities, towns and unincorporated areas
• 82.14A.030 Effective date of resolutions or ordinances
• 82.14A.900 Effective date — 1972 ex.s

Chapter 82.14B

• 82.14B.010 Findings
• 82.14B.020 Definitions
• 82.14B.030 County 911 excise tax on use of switched access lines and radio access lines authorized — Amount — State 911 excise tax — Amount
• 82.14B.035 Tax preferences — Expiration dates
• 82.14B.040 Collection of tax
• 82.14B.042 Payment and collection of taxes — Penalties for violations
• 82.14B.050 Use of proceeds
• 82.14B.055 Use of funds voluntarily remitted
• 82.14B.060 County imposition of tax — Ordinance — Department notice
• 82.14B.061 Administration by department — Extending reporting periods
• 82.14B.063 Administration and collection by department — County 911 excise tax account created
• 82.14B.065 County 911 excise tax account distributions — 911 excise tax imposed in excess of maximum allowable
• 82.14B.150 Filing of tax returns — Credit or refund for bad debts
• 82.14B.160 Exemption — Activities immune from taxation under constitutions
• 82.14B.200 Burden of proof that sale is not to subscriber — Effect of resale certificate — Liability if no retail certificate — Penalties — Exceptions
• 82.14B.210 Personal liability upon termination, dissolution, or abandonment of business — Exemptions — Notice — Applicability — Collections
• 82.14B.220 Transfer of tax revenues from counties to local governments

Chapter 82.16

• 82.16.010 Definitions
• 82.16.020 Public utility tax imposed — Additional tax imposed — Deposit of moneys
• 82.16.023 Tax preferences — Expiration dates
• 82.16.030 Taxable under each schedule if within its purview
• 82.16.040 Exemption
• 82.16.045 Exemptions and credits — Pollution control facilities
• 82.16.046 Exemptions — Operation of state route No
• 82.16.047 Exemptions — Ride sharing
• 82.16.050 Deductions in computing tax
• 82.16.053 Deductions in computing tax — Light and power businesses
• 82.16.055 Deductions relating to energy conservation or production from renewable resources
• 82.16.060 May be taxed under other chapters
• 82.16.080 Administration
• 82.16.090 Light or power and gas distribution businesses — Information required on customer billings
• 82.16.100 Solid waste business not subject to chapter
• 82.16.110 Renewable energy system cost recovery — Definitions
• 82.16.120 Renewable energy system cost recovery — Application to light/power business — Certification — Limitations
• 82.16.130 Renewable energy system cost recovery — Light/power business tax credit
• 82.16.150 Light and power business — Liability
• 82.16.155 Tax preference performance statement — Joint legislative audit and review committee review — Washington State University data collection
• 82.16.160 Definitions — Renewable energy tax incentives
• 82.16.165 Annual production incentive certification
• 82.16.170 Community solar programs — Organization and administration — Certification for incentive payments
• 82.16.175 Shared commercial solar projects — Organization and administration
• 82.16.180 Solar modules — Sale and installation tax incentives
• 82.16.182 Community solar projects — Definitions
• 82.16.183 Community solar projects
• 82.16.184 Credit — Community solar projects
• 82.16.185 Credit — State energy performance standard — Early adoption incentive program
• 82.16.187 Credit — Alternative jet fuel
• 82.16.305 Exemptions — Joint municipal utility services authorities
• 82.16.310 Exemptions — Sales by a gas distribution business
• 82.16.315 Exemptions — Sales of electricity or gas to silicon smelters
• 82.16.320 Exemptions — Qualifying grants — National emergency or state of emergency
• 82.16.325 Exemptions — Services for farms
• 82.16.330 Exemptions — Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW
• 82.16.0421 Exemptions — Sales to electrolytic processing businesses
• 82.16.0491 Credit — Contributions to an electric utility rural economic development revolving fund
• 82.16.0495 Credit — Electricity sold to a direct service industrial customer
• 82.16.0496 Credit — Clean alternative fuel commercial vehicles — Alternative fuel vehicle infrastructure
• 82.16.0497 Credit — Light and power business, gas distribution business
• 82.16.0498 Credit — Sales of electricity or gas to an aluminum smelter

Chapter 82.17

• 82.17.010 Definitions
• 82.17.020 Information related to manufacturer's zero-emission vehicle program activities — Transmission to department
• 82.17.030 Tax on the banking and sale of surplus ZEV credits — Penalties and interest
• 82.17.040 Applicability of general administrative provisions — Rules
• 82.17.050 Application of tax to manufacturers that sell fewer than 25,000 vehicles

Chapter 82.18

• 82.18.010 Definitions
• 82.18.020 Solid waste collection tax — Revenue to public works assistance account per RCW 82.18.040
• 82.18.025 Tax preferences — Expiration dates
• 82.18.030 Collection of tax
• 82.18.040 Collection of tax — Payment to state
• 82.18.050 Federal government exempt from tax
• 82.18.060 No multiple taxation of single transaction
• 82.18.070 Applicability of general administrative provisions
• 82.18.080 Enforcement

Chapter 82.19

• 82.19.010 Litter tax imposed — Report to the legislature — Time of collection
• 82.19.020 Application to certain products
• 82.19.030 Rule-making authority tax — Items subject to — Reporting and accounting
• 82.19.040 Application of chapters 82.04 and 82.32 RCW — Disposition of revenue
• 82.19.050 Exemptions
• 82.19.055 Tax preferences — Expiration dates
• 82.19.900 Effective date — 1992 c 175

Chapter 82.21

• 82.21.010 Intent of pollution tax — Intent of model toxics control reform act
• 82.21.020 Definitions
• 82.21.030 Pollution tax
• 82.21.040 Exemptions
• 82.21.045 Tax preferences — Expiration dates
• 82.21.050 Credits
• 82.21.900 Short title — 1989 c 2
• 82.21.905 Captions — 1989 c 2
• 82.21.910 Construction — 1989 c 2
• 82.21.915 Existing agreements — 1989 c 2
• 82.21.920 Effective date — 1989 c 2

Chapter 82.23A

• 82.23A.005 Intent
• 82.23A.010 Definitions
• 82.23A.020 Tax imposed — Revenues to be deposited in the pollution liability insurance program trust account
• 82.23A.030 Exemptions from tax
• 82.23A.040 Credit authorized
• 82.23A.050 Tax preferences — Expiration dates
• 82.23A.900 Effective date — 1989 c 383
• 82.23A.902 Expiration of chapter

Chapter 82.23B

• 82.23B.010 Definitions
• 82.23B.020 Oil spill response tax — Oil spill administration tax
• 82.23B.025 Tax preferences — Expiration dates
• 82.23B.030 Exemption
• 82.23B.040 Credit — Crude oil or petroleum exported or sold for export
• 82.23B.045 Refund or credit — Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item
• 82.23B.050 Rules
• 82.23B.060 Imposition of taxes
• 82.23B.900 Effective dates — 1991 c 200
• 82.23B.901 Savings — 1992 c 73
• 82.23B.902 Effective dates — 1992 c 73

Chapter 82.24

• 82.24.010 Definitions
• 82.24.020 Tax imposed — Absorption of tax — Possession defined — Exempt tribal members
• 82.24.026 Additional tax imposed — Where deposited
• 82.24.029 Tax preferences — Expiration dates
• 82.24.030 Stamps
• 82.24.035 Circumstances when no stamp may be affixed — Violation of consumer protection act
• 82.24.040 Duty of wholesaler
• 82.24.050 Retailer — Possession of unstamped cigarettes — Access to commercial cigarette-making machines
• 82.24.060 Stamps — How affixed
• 82.24.080 Legislative intent — Taxable event — Tax liability
• 82.24.090 Records — Preservation — Reports
• 82.24.100 Forgery or counterfeiting of stamps — Penalty
• 82.24.110 Other offenses — Penalties
• 82.24.120 Violations — Penalties and interest
• 82.24.130 Seizure and forfeiture
• 82.24.135 Forfeiture procedure
• 82.24.145 Forfeited property — Retention, sale, or destruction — Use of sale proceeds
• 82.24.180 Seized property may be returned — Penalty, interest
• 82.24.190 Search and seizure
• 82.24.210 Redemption of stamps
• 82.24.230 Administration
• 82.24.250 Transportation of unstamped cigarettes — Invoices and delivery tickets required — Stop and inspect
• 82.24.260 Selling or disposal of unstamped cigarettes — Person to pay and remit tax or affix stamps — Liability
• 82.24.280 Liability from tax increase — Interest and penalties on unpaid tax — Administration
• 82.24.290 Exceptions — Federal instrumentalities and purchasers from federal instrumentalities
• 82.24.295 Exceptions — Sales by Indian retailer under cigarette tax contract
• 82.24.300 Exceptions — Puyallup Tribe of Indians
• 82.24.302 Exceptions — Sales by tribal retailers — Yakama Nation
• 82.24.500 Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines — License required — Penalty
• 82.24.510 Wholesaler's and retailer's licenses — Application and issuance — Criminal background check
• 82.24.520 Wholesaler's license — Fee — Display of license — Bond
• 82.24.530 Retailer's license — Vending machines — Cigarette-making machines
• 82.24.540 Licensee to operate within scope of license — Penalty
• 82.24.550 Enforcement — Rules — Notice — Hearing — Reinstatement of license — Appeal
• 82.24.551 Enforcement — Appointment of officers of liquor and cannabis board
• 82.24.552 Enforcement — Administration — Inspection of books and records
• 82.24.560 Fees and penalties credited to general fund
• 82.24.570 Counterfeit cigarette offenses — Penalties
• 82.24.900 Construction — 1961 c 15

Chapter 82.25

• 82.25.005 Definitions
• 82.25.010 Tax imposed — Time of collection — Deposits
• 82.25.015 Foundational public health services account
• 82.25.020 Intent — Purpose
• 82.25.025 Federal law preemption
• 82.25.030 Recordkeeping requirements
• 82.25.035 Itemized invoice requirement when sold to person other than ultimate consumer
• 82.25.040 Itemized invoice requirement — Retailers
• 82.25.050 Chapter 82.32 RCW application
• 82.25.055 Enforcement officers
• 82.25.060 Invoice requirements — Rules — Liability
• 82.25.065 Transporting vapor products for sale — Notice
• 82.25.070 Recordkeeping by the board
• 82.25.075 Distributors and retailers — Invoices — Transportation — Additional licenses
• 82.25.080 Distributor and retailer license requirements
• 82.25.085 Manufacturer's representatives
• 82.25.090 License and notice requirement violations — Seizure and forfeiture
• 82.25.095 Seizure and forfeiture procedures
• 82.25.100 Violations of chapter — Affidavit — Search warrants
• 82.25.105 Tax credit — Sold outside state — Returned, destroyed products — Sold to United States or an Indian tribal organization
• 82.25.110 Preexisting inventories
• 82.25.900 Conflict with federal requirements — 2019 c 445
• 82.25.901 Effective date — 2019 c 445

Chapter 82.26

• 82.26.010 Definitions
• 82.26.020 Tax imposed — Deposited into the general fund
• 82.26.027 Tax preferences — Expiration dates
• 82.26.030 Legislative intent — Purpose
• 82.26.040 When tax not applicable under laws of United States
• 82.26.060 Books and records to be preserved — Entry and inspection by department or board
• 82.26.070 Preservation of invoices of sales to other than ultimate consumer
• 82.26.080 Retailer invoices — Requirements — Inspection
• 82.26.090 Records of shipments, deliveries from public warehouse of first destination — Preservation — Inspection
• 82.26.100 Reports and returns
• 82.26.105 Inspection of books, documents, or records of carriers
• 82.26.110 When credit may be obtained for tax paid
• 82.26.120 Administration
• 82.26.121 Enforcement — Appointment of officers of liquor and cannabis board
• 82.26.130 Invoices — Nonpayment — Penalties and interest
• 82.26.140 Transport of tobacco products — Requirements — Vehicle inspection
• 82.26.150 Distributor's license, retailer's license — Application — Approval — Display
• 82.26.160 Distributor's license — Application fees
• 82.26.170 Retailer's license — Application fee
• 82.26.180 Board website listing distributors and retailers
• 82.26.190 Distributors and retailers — Valid license required — Violations — Penalties
• 82.26.200 Sales from distributors to retailers — Requirements
• 82.26.210 Manufacturer's representatives — Requirements
• 82.26.220 Enforcement, administration of chapter — License suspension, revocation
• 82.26.230 Enforcement — Unlicensed distributors or retailers — Seizure and forfeiture of property
• 82.26.240 Seizure and forfeiture of property — Department and board requirements
• 82.26.250 Enforcement — Search warrants
• 82.26.260 Tobacco product code — Tax payment and exemption verification

Chapter 82.27

• 82.27.010 Definitions
• 82.27.020 Excise tax imposed — Deduction — Measure of tax — Rates — Additional tax imposed
• 82.27.025 Tax preferences — Expiration dates
• 82.27.030 Exemptions
• 82.27.040 Credit for taxes paid to another taxing authority
• 82.27.050 Application of excise taxes' administrative provisions and definitions
• 82.27.070 Deposit of taxes
• 82.27.900 Effective date — Implementation — 1980 c 98

Chapter 82.29A

• 82.29A.010 Legislative findings and recognition
• 82.29A.020 Definitions
• 82.29A.025 Tax preferences — Expiration dates
• 82.29A.030 Tax imposed — Credit — Additional tax imposed
• 82.29A.040 Counties and cities authorized to impose tax — Maximum rate — Credit — Collection
• 82.29A.050 Payment — Due dates — Collection and remittance — Liability — Reporting
• 82.29A.055 Payment in lieu of leasehold excise tax — Property owned by Indian tribe
• 82.29A.060 Administration — Appraisal appeal — Audits
• 82.29A.070 Disposition of revenue
• 82.29A.080 Counties and cities to contract with state for administration and collection — Local leasehold excise tax account
• 82.29A.090 Distributions to counties and cities
• 82.29A.100 Distributions by county treasurers
• 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax — Model ordinance
• 82.29A.120 Allowable credits
• 82.29A.130 Exemptions — Certain property
• 82.29A.132 Exemptions — Operation of state route No
• 82.29A.134 Exemptions — Sales/leasebacks by regional transit authorities
• 82.29A.135 Exemptions — Property used for the operation of an anaerobic digester
• 82.29A.136 Exemptions — Certain residential and recreational lots
• 82.29A.137 Exemptions — Certain leasehold interests related to the manufacture of superefficient airplanes
• 82.29A.138 Exemptions — Certain amateur radio repeaters
• 82.29A.139 Exemptions — Leasehold interests in public lands used for affordable housing
• 82.29A.140 Rules and regulations
• 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW

Chapter 82.32

• 82.32.010 Application of chapter stated
• 82.32.020 Definitions
• 82.32.023 Definition of product for agreement purposes
• 82.32.026 Registration — Seller's agent — Streamlined sales and use tax agreement
• 82.32.030 Registration certificates — Threshold levels — Central registration system
• 82.32.033 Registration certificates — Special events — Promoter's duties — Penalties — Definitions
• 82.32.045 Taxes — When due and payable — Reporting periods — Verified annual returns — Relief from filing requirements
• 82.32.050 Deficient tax or penalty payments — Notice — Interest — Limitations — Time extension or correction of an assessment during state of emergency
• 82.32.052 Interest and penalties — Waiver for amounts unpaid as of February 1, 2011
• 82.32.055 Interest and penalties — Waiver for military personnel
• 82.32.057 Application of interest to delinquent taxes — Extensions
• 82.32.060 Excess payment of tax, penalty, or interest — Credit or refund — Payment of judgments for refund
• 82.32.062 Additional offset for excess payment of sales tax
• 82.32.065 Tax refund to consumer under new motor vehicle warranty laws — Credit or refund to new motor vehicle manufacturer
• 82.32.070 Records to be preserved — Examination — Estoppel to question assessment — Unified business identifier account number records
• 82.32.080 Payment by check — Electronic funds transfer — Rules — Mailing returns or remittances — Time extension — Deposits — Time extension during state of emergency — Records — Payment must accompany return
• 82.32.085 Electronic funds transfer — Generally
• 82.32.087 Direct pay permits
• 82.32.090 Late payment — Disregard of written instructions — Evasion — Substantial underpayment — Penalties
• 82.32.100 Failure to file returns or provide records — Assessment of tax by department — Penalties and interest
• 82.32.105 Waiver or cancellation of penalties or interest — Rules
• 82.32.110 Examination of books or records — Subpoenas — Contempt of court
• 82.32.117 Application for court approval of subpoena prior to issuance — No notice required
• 82.32.120 Oaths and acknowledgments
• 82.32.130 Notice and orders — Service
• 82.32.135 Notice, assessment, other information — Electronic delivery
• 82.32.140 Taxpayer quitting business — Liability of successor
• 82.32.145 Limited liability business entity — Terminated, dissolved, abandoned, insolvent — Collection of unpaid trust fund taxes
• 82.32.150 Contest of tax — Prepayment required — Restraining orders and injunctions barred
• 82.32.160 Correction of tax — Administrative procedure — Conference — Determination by department
• 82.32.170 Reduction of tax after payment — Petition — Conference — Determination by department
• 82.32.180 Court appeal — Procedure
• 82.32.190 Stay of collection pending suit — Interest
• 82.32.200 Stay of collection — Bond — Interest
• 82.32.210 Tax warrant — Filing — Lien — Effect
• 82.32.212 Tax warrant — Notice of lien
• 82.32.215 Revocation of certificate of registration
• 82.32.220 Execution of warrant — Levy upon property — Satisfaction
• 82.32.230 Agent of the department of revenue may execute
• 82.32.235 Notice and order to withhold and deliver property due or owned by taxpayer — Bond — Judgment by default
• 82.32.237 Notice and order to withhold and deliver — Continuing lien — Effective date
• 82.32.240 Tax constitutes debt to the state — Priority of lien
• 82.32.245 Search for and seizure of property — Warrant — Procedure
• 82.32.260 Payment condition to dissolution or withdrawal of corporation
• 82.32.265 Use of collection agencies to collect taxes outside the state
• 82.32.270 Accounting period prescribed
• 82.32.280 Tax declared additional
• 82.32.290 Unlawful acts — Penalties
• 82.32.291 Reseller permit — Unlawful use — Penalty — Rules
• 82.32.300 Department of revenue to administer — Chapters enforced by liquor and cannabis board
• 82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith
• 82.32.320 Revenue to state treasurer — Allocation for return or payment for less than the full amount due
• 82.32.330 Disclosure of return or tax information
• 82.32.340 Chargeoff of uncollectible taxes — Destruction of files and records
• 82.32.350 Closing agreements authorized
• 82.32.360 Conclusive effect of agreements
• 82.32.380 Revenues to be deposited in general fund
• 82.32.385 General fund transfers to and from multimodal transportation account, connecting Washington account
• 82.32.394 Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account
• 82.32.410 Written determinations as precedents
• 82.32.430 Liability for tax rate calculation errors — Geographic information system
• 82.32.440 Project on sales and use tax exemption requirements
• 82.32.450 Natural or manufactured gas, electricity — Maximum combined credits and deferrals allowed — Availability of credits and deferrals
• 82.32.470 Transfer of sales and use tax on toll projects
• 82.32.480 Washington forest products commission — Disclosure of taxpayer information
• 82.32.490 Electronic database for use by mobile telecommunications service provider
• 82.32.495 Liability of mobile telecommunications service provider if no database provided
• 82.32.500 Determination of taxing jurisdiction for telecommunications services
• 82.32.505 Telecommunications services — Place of primary use
• 82.32.510 Scope of mobile telecommunications act — Identification of taxable and nontaxable charges
• 82.32.515 Applicability of telephone and telecommunications definitions
• 82.32.520 Sourcing of calls
• 82.32.525 Purchaser's cause of action for over-collected sales or use tax
• 82.32.530 Seller nexus
• 82.32.531 Nexus — Trade convention attendance or participation
• 82.32.532 Digital products — Nexus
• 82.32.533 Digital products — Amnesty
• 82.32.534 Annual report requirement for tax preferences
• 82.32.537 Silicon smelters — Annual survey or report
• 82.32.550 "Commercial airplane," "component," and "superefficient airplane" — Definitions
• 82.32.555 Telecommunications and ancillary services taxes — Identification of taxable and nontaxable charges
• 82.32.558 Tax deferral — Eligible projects — Application
• 82.32.559 Tax deferral — Eligible projects — Deposit of funds
• 82.32.580 Sales and use tax deferral — Historic automobile museum
• 82.32.590 Annual tax performance reports — Failure to file
• 82.32.600 Annual tax performance reports — Electronic filing
• 82.32.605 Annual tax performance report — Hog fuel
• 82.32.607 Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity
• 82.32.655 Tax avoidance
• 82.32.660 Tax avoidance — Statutory application
• 82.32.670 Tax evasion by electronic means — Seizure and forfeiture
• 82.32.680 Tax evasion by electronic means — Search and seizure
• 82.32.700 Administration of the sales and use tax for hospital benefit zones
• 82.32.710 Professional employer organizations — Eligibility for tax incentives — Responsibility for tax performance reports
• 82.32.715 Monetary allowances — Streamlined sales and use tax agreement
• 82.32.720 Vendor compensation — Streamlined sales and use tax agreement
• 82.32.725 Amnesty — Streamlined sales and use tax agreement
• 82.32.730 Sourcing — Streamlined sales and use tax agreement
• 82.32.735 Confidentiality and privacy — Certified service providers — Streamlined sales and use tax agreement
• 82.32.740 Taxability matrix — Liability — Streamlined sales and use tax agreement
• 82.32.745 Software certification by department — Classifications — Liability — Streamlined sales and use tax agreement
• 82.32.750 Purchaser liability — Penalty — Streamlined sales and use tax agreement
• 82.32.762 Remote seller nexus — Streamlined sales and use tax agreement or federal law conflict with state law
• 82.32.765 Local revitalization financing — Reporting requirements
• 82.32.770 Sourcing compliance — Taxpayer relief — Collection and remittance errors
• 82.32.780 Reseller's permit — Taxpayer application
• 82.32.783 Reseller's permit — Contractor application
• 82.32.784 Reseller's permit — Information required
• 82.32.785 Reseller's permit — Voluntary electronic verification
• 82.32.787 Reseller's permit — Request for copies
• 82.32.790 Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation
• 82.32.805 Tax preferences — Expiration dates
• 82.32.808 Tax preferences — Performance statement requirement
• 82.32.850 Significant commercial airplane manufacturing — Tax preference — Contingent effective date
• 82.32.860 Liquefied natural gas — Estimated sales tax revenue
• 82.32.865 Nonresident vessel permit
• 82.32.870 Vapor products tax deposits
• 82.32.875 Department of revenue — Recommendations to simplify tax compliance
• 82.32.900 Work group created — Transition plan — Taxing liquefied natural gas used for marine vessel transportation

Chapter 82.32A

• 82.32A.002 Short title
• 82.32A.005 Finding
• 82.32A.010 Administration of chapter
• 82.32A.020 Rights
• 82.32A.030 Responsibilities
• 82.32A.040 Taxpayer rights advocate
• 82.32A.050 Taxpayer services program

Chapter 82.33

• 82.33.010 Economic and revenue forecast council — Oversight and approval of economic and revenue forecasts
• 82.33.015 Transportation economic and revenue forecast council — Oversight and approval of transportation economic and revenue forecasts
• 82.33.020 Economic, revenue, and transportation forecast supervisor — Economic and revenue forecasts — Transportation revenue forecast — Submittal of forecasts — Estimated tuition fees revenue
• 82.33.030 Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee
• 82.33.040 Economic and revenue forecast work group — Availability of information to group — Provision of technical support to economic and revenue forecast and transportation economic and revenue forecast councils — Meetings
• 82.33.050 Employment growth forecast and general state revenue estimates
• 82.33.060 State budget outlook — Requirements
• 82.33.070 State budget outlook — Work group

Chapter 82.33A

• 82.33A.005 Intent
• 82.33A.010 Council — Created — Selection of benchmarks — Access to agency information

Chapter 82.34

• 82.34.010 Definitions
• 82.34.015 Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c)
• 82.34.020 Application for certificate — Filing — Form — Contents
• 82.34.030 Approval of application by control agency — Notice to department — Hearing — Appeal to state air pollution control board
• 82.34.040 Rules
• 82.34.050 Original acquisition of facility exempt from sales and use taxes — Election to take tax credit in lieu of exemption
• 82.34.060 Application for final cost determination as to existing or new facility — Filing — Form — Contents — Approval — Determination of costs — Credits against taxes imposed by chapters 82.04, 82.12, 82.16 RCW — Limitations
• 82.34.090 Certified mail — Use of in sending certificates or notice of refusal to issue certificates
• 82.34.100 Revision of prior findings of appropriate control agency — Grounds for modification or revocation of certificate or supplement — Exemptions from revocation
• 82.34.110 Administrative and judicial review
• 82.34.900 Severability — 1967 ex.s

Chapter 82.38

• 82.38.010 Statement of purpose
• 82.38.020 Definitions
• 82.38.030 Tax imposed — Rate — Incidence — Allocation of proceeds — Expiration of subsection
• 82.38.031 Tax imposed — Intent
• 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
• 82.38.033 Payment of tax by a nonlicensee
• 82.38.035 Tax liability
• 82.38.050 Tax liability on leased motor vehicles
• 82.38.055 Bonding requirements
• 82.38.060 Tax computation on mileage basis
• 82.38.065 Dyed special fuel use — Authorization, license required — Imposition of tax
• 82.38.066 Dyed special fuel — Requirements — Marking — Notice
• 82.38.072 Dyed special fuel — Penalties
• 82.38.075 Natural gas, compressed natural gas, propane — Annual license fee in lieu of special fuel tax for use in motor vehicles — Schedule — Decal or other identifying device
• 82.38.080 Exemptions
• 82.38.090 Penalty for acting without license — Separate licenses for separate activities — Interstate commerce — Exception
• 82.38.100 Special fuel trip permits — Penalty — Fees
• 82.38.110 Application for license — Federal certificate of registry — Investigation — Fee — Bond or security
• 82.38.120 Issuance of license — Refusal, suspension, revocation
• 82.38.140 Fuel records — Reports — Inspection
• 82.38.150 Periodic tax reports — Forms — Filing — Time extensions during state of emergency
• 82.38.160 Computation and payment of tax — Remittance — Electronic funds transfer
• 82.38.170 Civil and statutory penalties and interest — Deficiency assessments
• 82.38.180 Refunds and credits
• 82.38.183 Refund to aeronautics account
• 82.38.190 Claim of refund or credit
• 82.38.195 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations
• 82.38.200 Suits for recovery of taxes illegally or erroneously collected
• 82.38.205 Injunctions — Writs
• 82.38.210 Tax lien — Filing
• 82.38.220 Delinquency — Notice to debtors — Transfer or disposition of property, credits, or debts prohibited — Lien — Answer
• 82.38.230 Delinquency — Seizure and sale of property — Notice — Distribution of excess
• 82.38.235 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment
• 82.38.245 Bankruptcy proceedings — Notice
• 82.38.255 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties
• 82.38.260 Administration and enforcement
• 82.38.270 Violations — Penalties
• 82.38.275 Investigatory power
• 82.38.280 State preempts tax field
• 82.38.290 Disposition of funds
• 82.38.300 Judicial review and appeals
• 82.38.310 Agreement with tribe for fuel taxes
• 82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee — Authorization to pay tax at time of filing tax return — Schedule — Report — Exemptions
• 82.38.360 Fuel tax evasion — Seizure and forfeiture
• 82.38.365 Fuel tax evasion — Forfeiture procedure
• 82.38.370 Fuel tax evasion — Forfeited property
• 82.38.375 Fuel tax evasion — Return of seized property
• 82.38.380 Fuel tax evasion — Search and seizure
• 82.38.385 Rules
• 82.38.390 Prorate and fuel tax discovery team
• 82.38.400 Reports exempt from public inspection and copying
• 82.38.410 Subpoenas

Chapter 82.41

• 82.41.010 Purpose
• 82.41.020 Definitions
• 82.41.030 Motor fuel tax cooperative agreement authorized — Prohibition
• 82.41.040 Amount of tax collected for this state
• 82.41.050 Provisions of agreement
• 82.41.070 Audits
• 82.41.080 Investigatory power
• 82.41.090 Appeal procedures
• 82.41.100 Exchange of information
• 82.41.110 Construction and application
• 82.41.120 Implementing rules required

Chapter 82.42

• 82.42.010 Definitions
• 82.42.020 Aircraft fuel tax imposed — Rate
• 82.42.030 Exemptions
• 82.42.040 Application — Bond — Investigation — Fee — Penalty for false statement
• 82.42.055 Computation and payment of tax — Remittance — Electronic funds transfer
• 82.42.065 Delinquency
• 82.42.067 Delinquency — Seizure and sale of property
• 82.42.068 Payment of tax by a nonlicensee
• 82.42.075 Bonding requirements
• 82.42.085 Violations — Penalties
• 82.42.090 Tax proceeds — Disposition — Aeronautics account
• 82.42.095 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations
• 82.42.100 Enforcement
• 82.42.110 Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement
• 82.42.115 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment
• 82.42.118 Civil and statutory penalties and interest — Deficiency assessments
• 82.42.125 Bankruptcy proceedings — Notice
• 82.42.130 Administration and enforcement
• 82.42.135 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties
• 82.42.140 Periodic tax reports
• 82.42.145 Fuel records
• 82.42.200 Injunctions — Writs
• 82.42.205 Suits for recovery of taxes illegally or erroneously collected
• 82.42.210 Denial — Refusal — Suspension — Revocation
• 82.42.220 Claim of refund or credit
• 82.42.230 Refunds
• 82.42.240 Remedies cumulative
• 82.42.250 Tax lien
• 82.42.260 Reports exempt from public inspection and copying
• 82.42.270 Subpoenas

Chapter 82.44

• 82.44.010 Definitions
• 82.44.015 Ride-sharing passenger motor vehicles excluded — Exemption requirements — Notice — Liability for tax
• 82.44.035 Valuation of vehicles
• 82.44.060 Tax requirements — Payment of tax based on registration year — Transfer of ownership
• 82.44.065 Appeal of valuation
• 82.44.090 Penalty for issuing a dealer's license, plates, or a registration without collecting tax
• 82.44.100 Tax receipt
• 82.44.120 Claims for refunds
• 82.44.125 Vehicles subject to tax — Exemptions
• 82.44.135 Local government must contract with department of licensing
• 82.44.140 Director of licensing may act
• 82.44.190 Transportation infrastructure account — Deposits and distributions — Subaccounts
• 82.44.195 Transportation infrastructure account — Highway infrastructure account — Finding — Intent — Purpose — 1996 c 262
• 82.44.200 Electric vehicle account
• 82.44.900 Severability — Construction — 1961 c 15

Chapter 82.45

• 82.45.010 "Sale" defined
• 82.45.020 "Seller" defined
• 82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined
• 82.45.032 Additional definitions
• 82.45.033 "Controlling interest" defined
• 82.45.035 Determining selling price of leases with option to purchase — Mining property — Payment, security when selling price not separately stated
• 82.45.060 Tax on sale of property
• 82.45.065 Tax preferences — Expiration dates
• 82.45.070 Tax is lien on property — Enforcement
• 82.45.080 Tax is seller's obligation — Choice of remedies
• 82.45.090 Payment of tax and fee — Evidence of payment — Recording — Sale of beneficial interest
• 82.45.100 Tax payable at time of sale — Interest, penalties on unpaid or delinquent taxes — Notice — Prohibition on certain assessments or refunds — Deposit of penalties
• 82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property
• 82.45.150 Applicability of general administrative provisions — Departmental rules, scope — Real estate excise tax affidavit form — Departmental audit
• 82.45.180 Disposition of proceeds
• 82.45.190 Exemptions — State route No
• 82.45.195 Exemptions — Standing timber sales
• 82.45.197 Exemptions — Inheritance — Documents required
• 82.45.210 State assistance for county electronic processing and reporting of taxes — Grant program
• 82.45.220 Failure to report transfer of controlling interest
• 82.45.230 Accounts into which tax is deposited
• 82.45.235 Tax treatment — Transactions structured to reduce or avoid tax
• 82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993 — Application under chapter 82.45 RCW

Chapter 82.46

• 82.46.010 Tax on sale of real property authorized — Proceeds dedicated to local capital projects — Additional tax authorized — Maximum rates
• 82.46.015 Capital projects — Use of tax funds
• 82.46.021 Referendum procedure to repeal or alter tax
• 82.46.030 Distribution of proceeds
• 82.46.035 Additional tax — Certain counties and cities — Ballot proposition — Use limited to capital projects — Temporary rescindment for noncompliance (as amended by 2025 c 85)
• 82.46.037 Capital projects — Use of additional tax funds
• 82.46.040 Tax is lien on property — Enforcement
• 82.46.050 Tax is seller's obligation — Choice of remedies
• 82.46.060 Payment of tax — Evidence of payment — Recording
• 82.46.070 Additional excise tax — Acquisition and maintenance of conservation areas
• 82.46.075 Additional excise tax — Affordable housing
• 82.46.080 Notice to county treasurer
• 82.46.090 Application of chapter 82.45 RCW
• 82.46.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993 — Application under chapter 82.45 RCW

Chapter 82.47

• 82.47.010 Definitions
• 82.47.020 Tax authority
• 82.47.030 Proceeds

Chapter 82.48

• 82.48.010 Definitions
• 82.48.020 Excise tax imposed on aircraft — Out-of-state registration to avoid tax, liability — Penalties
• 82.48.030 Amount of tax
• 82.48.035 Tax preferences — Expiration dates
• 82.48.060 Is in addition to other taxes
• 82.48.070 Tax receipt
• 82.48.080 Payment and distribution of taxes
• 82.48.090 Refund of excessive tax payment and interest
• 82.48.100 Exempt aircraft
• 82.48.110 Aircraft not to be subject to ad valorem tax — Exceptions

Chapter 82.48A

• 82.48A.010 Luxury aircraft tax
• 82.48A.020 Use tax if value of aircraft exceeds $500,000 — Exception
• 82.48A.030 Deposit for revenue collected
• 82.48A.040 Administration

Chapter 82.49

• 82.49.010 Excise tax imposed — Failure to register — Out-of-state registration to avoid tax, liability — Penalties
• 82.49.020 Exemptions
• 82.49.030 Payment of tax — Deposit in general fund and derelict vessel removal account
• 82.49.040 Depreciation schedule for use in determining fair market value
• 82.49.050 Appraisal of vessel by department of revenue
• 82.49.060 Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal
• 82.49.065 Refunds — When, to whom — Amounts
• 82.49.080 Vessels not registered as required under chapter 88.02 RCW — Penalty
• 82.49.900 Construction — Severability — Effective dates — 1983 c 7

Chapter 82.50

• 82.50.010 Definitions
• 82.50.060 Tax additional
• 82.50.075 Extensions during state of emergency
• 82.50.090 Unlawful issuance of tax receipt — Penalty
• 82.50.170 Refund, collection of erroneous amounts — Penalty for false statement
• 82.50.250 Term "house trailer" construed
• 82.50.425 Valuation of travel trailers and campers
• 82.50.435 Appeal of valuation
• 82.50.440 Tax receipt — Records
• 82.50.460 Notice of amount of tax payable — Contents
• 82.50.520 Exemptions
• 82.50.530 Ad valorem taxes prohibited as to mobile homes, travel trailers or campers — Loss of identity, subject to property tax
• 82.50.540 Taxed and licensed travel trailers or campers entitled to use of streets and highways
• 82.50.901 Effective dates — Operative dates — Expiration dates — 1971 ex.s

Chapter 82.51

• 82.51.010 Heavy equipment rental tax imposed — Rate — Reporting and remittance — Collection — Penalty — Definitions
• 82.51.020 Deposits in motor vehicle fund and multimodal transportation account
• 82.51.030 Application — Exemptions
• 82.51.040 Administration
• 82.51.900 Automatic expiration date and tax preference performance statement exemption — 2020 c 301

Chapter 82.52

• 82.52.010 State accepts provisions of federal (Buck) act
• 82.52.020 State's tax laws made applicable to federal areas — Exception

Chapter 82.56

• 82.56.010 Compact
• 82.56.020 Director of revenue to represent state
• 82.56.030 Director may be represented by alternate
• 82.56.040 Political subdivisions — Appointment of persons to represent — Consultations with
• 82.56.050 Interstate audits article of compact declared to be in force in this state

Chapter 82.58

• 82.58.010 Definitions
• 82.58.020 Multistate discussions
• 82.58.030 Streamlined sales and use tax agreement
• 82.58.040 State adoption of agreement — Existing laws unaffected
• 82.58.050 Requirements for agreement
• 82.58.060 General purpose of agreement
• 82.58.070 Agreement for benefit of member states only — No legal action
• 82.58.080 Certified service provider — Certified automated system
• 82.58.090 Legislation to conform state law
• 82.58.900 Short title

Chapter 82.59

• 82.59.005 Findings
• 82.59.007 Purpose
• 82.59.010 Definitions
• 82.59.020 Sales and use tax deferral program — Creation
• 82.59.030 Initial application for a sales and use tax deferral
• 82.59.040 Conditional approval of applications — Conditions
• 82.59.050 Conditional approval of applications — Appeals
• 82.59.060 Application fee
• 82.59.070 Certificate of occupancy — Approval or denial of tax deferral — Appeals
• 82.59.080 Annual report — Annual tax preference report — Report by city
• 82.59.090 Initiation of construction
• 82.59.100 Sales and use tax deferral certificates
• 82.59.110 Voluntary discontinuance
• 82.59.120 Transfers of eligible projects
• 82.59.130 Tax preference performance statement
• 82.59.140 Multiple-unit housing property tax exemption program

Chapter 82.60

• 82.60.010 Legislative findings and declaration
• 82.60.020 Definitions
• 82.60.025 Deferral eligibility requirements
• 82.60.049 Additional eligible projects
• 82.60.060 Repayment schedule
• 82.60.063 Repayment of deferred taxes — Relief
• 82.60.065 Tax deferral on construction labor and investment projects — Repayment forgiven
• 82.60.070 Annual tax performance report by recipients — Assessment of taxes, interest
• 82.60.080 Employment and wage determinations
• 82.60.090 Applicability of general administrative provisions
• 82.60.100 Applications, reports, and information subject to disclosure
• 82.60.120 Qualifying county list — 2010 1st sp.s

Chapter 82.62

• 82.62.010 Definitions
• 82.62.020 Application for tax credits — Contents
• 82.62.030 Allowance of tax credits — Limitations — Expiration
• 82.62.045 Tax credits for eligible business projects in designated community empowerment zones
• 82.62.050 Tax credit recipients to report to department — Payment of taxes and interest by ineligible recipients
• 82.62.060 Employment and wage determinations
• 82.62.070 Applicability of general administrative provisions
• 82.62.080 Applications, reports, and other information subject to disclosure
• 82.62.901 Effective date — 1986 c 116 ss 15-20

Chapter 82.63

• 82.63.005 Findings — Intent to create a contract
• 82.63.010 Definitions
• 82.63.020 Application — Annual tax performance report — Reports
• 82.63.045 Repayment not required — Repayment schedule for unqualified investment project — Exceptions
• 82.63.060 Administration
• 82.63.065 Administration — Department may adopt rules
• 82.63.070 Public disclosure
• 82.63.090 Multiple qualified buildings
• 82.63.900 Effective date — 1994 sp.s

Chapter 82.64

• 82.64.010 Definitions
• 82.64.020 Tax imposed — Wholesale, retail — Revenue deposited in the general fund
• 82.64.025 Tax preferences — Expiration dates
• 82.64.030 Exemptions
• 82.64.040 Credit against tax
• 82.64.050 Wholesaler to collect tax from buyer
• 82.64.901 Effective dates — 1989 c 271
• 82.64.902 Severability — 1989 c 271

Chapter 82.65A

• 82.65A.010 Expiration date defined
• 82.65A.020 Definitions
• 82.65A.030 Tax imposed
• 82.65A.040 Administration
• 82.65A.900 Expiration date — Savings — Application — 1992 c 80
• 82.65A.901 Effective date — 1992 c 80

Chapter 82.73

• 82.73.010 Definitions
• 82.73.020 Application for credit
• 82.73.025 Approved contribution deadline for tax credit
• 82.73.030 Credit authorized — Limitations
• 82.73.040 Filing requirements
• 82.73.050 Administrative assistance by archaeology and historic preservation
• 82.73.060 Application of chapter 82.32 RCW
• 82.73.900 Expiration of chapter

Chapter 82.74

• 82.74.010 Definitions
• 82.74.020 Application for tax deferral
• 82.74.040 Annual tax performance report
• 82.74.050 Repayment of deferred taxes
• 82.74.060 Application of chapter 82.32 RCW
• 82.74.070 Confidentiality of applications

Chapter 82.75

• 82.75.005 Findings — Intent
• 82.75.010 Definitions
• 82.75.020 Application for tax deferral
• 82.75.040 Repayment of deferred taxes
• 82.75.050 Application of chapter 82.32 RCW
• 82.75.060 Confidentiality of applications
• 82.75.070 Annual tax performance report requirement

Chapter 82.80

• 82.80.005 "District" defined
• 82.80.010 Motor vehicle and special fuel tax
• 82.80.030 Commercial parking tax
• 82.80.035 Commercial parking tax for passenger-only ferry service districts — Definitions
• 82.80.070 Use of revenues
• 82.80.080 Distribution of taxes
• 82.80.090 Referendum
• 82.80.100 Regional transportation investment district — Local option vehicle license fee
• 82.80.110 Motor vehicle and special fuel tax — Dedication by county to regional transportation investment district plan
• 82.80.120 Motor vehicle and special fuel tax — Regional transportation investment district
• 82.80.130 Passenger-only ferry service — Local option motor vehicle excise tax authorized
• 82.80.140 Vehicle fee — Transportation benefit district — Exemptions
• 82.80.900 Purpose — Effective dates — Application — Implementation — 1990 c 42

Chapter 82.82

• 82.82.010 Definitions
• 82.82.020 Application for deferral — Annual tax performance report
• 82.82.030 Deferral certificate
• 82.82.040 Repayment of deferred taxes
• 82.82.050 Qualified employment positions — Requirements

Chapter 82.84

• 82.84.010 Short title
• 82.84.020 Findings and declarations
• 82.84.030 Definitions
• 82.84.040 Grocery tax, fee, and assessment exemption
• 82.84.050 Application

Chapter 82.85

• 82.85.010 Findings — Tax preference performance statement
• 82.85.020 Definitions
• 82.85.030 Deferral eligibility — Lessor or owner of qualified building
• 82.85.040 Deferral application
• 82.85.050 Deferral certificate — Issued by the department
• 82.85.060 Repayment — Deferred taxes
• 82.85.070 Invest in Washington account — Created — Funded
• 82.85.080 Annual tax performance report
• 82.85.900 Short title

Chapter 82.86

• 82.86.010 Definitions
• 82.86.020 Tax imposed
• 82.86.030 Collection of tax
• 82.86.040 Payment and collection
• 82.86.050 Account creation
• 82.86.060 Preemption

Chapter 82.87

• 82.87.010 Findings — Intent — 2021 c 196
• 82.87.020 Definitions
• 82.87.030 Distribution of revenues
• 82.87.040 Tax imposed — Long-term capital assets
• 82.87.050 Exemptions
• 82.87.060 Deductions
• 82.87.070 Qualified family-owned small business deduction
• 82.87.080 Charitable donation deduction
• 82.87.090 Other taxes
• 82.87.100 Allocation of long-term capital gains and losses — Credit
• 82.87.110 Filing of returns — Additional documentation — Penalties — Amendment of taxpayer's return
• 82.87.120 Joint filers — Separate filers — Tax liability
• 82.87.130 Administration of taxes
• 82.87.140 Tax criminal penalties
• 82.87.150 Annual adjustments
• 82.87.160 Credit — Sale or exchange of long-term capital assets — Transfer from general fund
• 82.87.170 Brokers and barter exchanges — Submission of form 1099-B — Penalty — Allocation to state of long-term capital gains

Chapter 82.89

• 82.89.010 Definitions
• 82.89.020 Conditions for lessors
• 82.89.030 Applications
• 82.89.040 Tax deferral certificates
• 82.89.050 Requirements for recipients — Meaningful construction
• 82.89.060 Repayment schedule — Interest, penalties, and insolvency — Transfer of ownership
• 82.89.070 Reduction of taxes
• 82.89.080 Conditions on recipients — Annual tax performance report — Immediate repayment
• 82.89.900 Applicability of general administrative provisions
• 82.89.901 Effective date — 2022 c 185

Chapter 82.90

• 82.90.010 Findings — Intent
• 82.90.020 Definitions
• 82.90.030 Applications
• 82.90.040 Tax deferral certificates
• 82.90.050 Requirements for recipients — Meaningful construction
• 82.90.060 Tax reduction — Rules
• 82.90.070 Repayment schedule — Interest, penalties, and insolvency — Transfer of ownership
• 82.90.080 Conditions for lessors
• 82.90.900 Effective date — 2022 c 161

Chapter 82.92

• 82.92.005 Findings
• 82.92.007 Purpose
• 82.92.010 Definitions
• 82.92.020 Requirements for governing authorities
• 82.92.030 Requirements for applicants
• 82.92.040 Conditional certification
• 82.92.050 Approval of applications — Appeals
• 82.92.060 Application fee
• 82.92.070 Certificate of occupancy — Process after issuance
• 82.92.080 Annual report by conditional recipient — Annual tax performance report — Report by city
• 82.92.090 Application to department
• 82.92.100 Tax deferral certificates
• 82.92.110 Discontinued compliance with program requirements — Payment of taxes, interest, and penalties
• 82.92.120 Transfer of project ownership

Chapter 82.94

• 82.94.005 Findings — Intent
• 82.94.010 Definitions
• 82.94.020 Applications
• 82.94.030 Tax deferral certificates
• 82.94.040 Requirements for recipients — Meaningful construction
• 82.94.050 Annual tax preference performance report — Repayment of deferred taxes
• 82.94.060 List of qualifying counties
• 82.94.070 Conditions for lessors
• 82.94.080 Applicability of general administrative provisions
• 82.94.090 Applications, reports, and information subject to disclosure
• 82.94.900 Effective date — 2022 c 257

Chapter 82.96

• 82.96.010 Tax on renewable energy generation or storage — Rates — Administration
• 82.96.020 Renewable energy local benefit account
• 82.96.030 Administration — Application of chapter 82.32 RCW

Chapter 82.98

• 82.98.010 Continuation of existing law
• 82.98.020 Title, chapter, section headings not part of law
• 82.98.030 Invalidity of part of title not to affect remainder
• 82.98.035 Saving — 1967 ex.s
• 82.98.040 Repeals and saving
• 82.98.050 Emergency — 1961 c 15