RCW 82.14B.020 — Washington Code / Title 82 / Chapter 14B / Section 020
RCW 82.14B.020: Definitions.
Status: in_force

As used in this chapter: (1) "911 emergency communications system" means a public 911 communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answering point. The system includes the capability to selectively route incoming 911 voice and data to the appropriate public safety answering point that operates in a defined 911 service area and the capability to automatically display the name, address, and telephone number of incoming 911 voice and data at the appropriate public safety answering point. (2) "Consumer" means a person who purchases a prepaid wireless telecommunications service in a retail transaction. (3) "Emergency services communication system" means a multicounty or countywide communications network, including an enhanced or next generation 911 emergency communications system, which provides rapid public access for coordinated dispatching of services, personnel, equipment, and facilities for police, fire, medical, or other emergency services. (4) " Enhanced 911 emergency communications system" means a public communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answering point. The system includes the capability to selectively route incoming 911 voice or data to the appropriate public safety answering point that operates in a defined 911 service area and the capability to automatically display the name, address, and telephone number of incoming 911 voice or data at the appropriate public safety answering point. " Enhanced 911 emergency communications system" includes the modernization to next generation 911 systems. (5) "Interconnected voice over internet protocol service" has the same meaning as provided by the federal communications commission in 47 C.F.R. Sec. 9.3 on January 1, 2009, or a subsequent date determined by the department. (6) "Interconnected voice over internet protocol service line" means an interconnected voice over internet protocol service that offers an active telephone number or successor dialing protocol assigned by a voice over internet protocol provider to a voice over internet protocol service customer that has inbound and outbound calling capability, which can directly access a public safety answering point when such a voice over internet protocol service customer has a place of primary use in the state. (7) "Local exchange company" has the meaning ascribed to it in RCW 80.04.010 . (8) "Next generation 911 emergency communications system" means a public communications system consisting of networks, databases, and public safety answering point 911 hardware, software, and technology that is accessed by the public in the state through 911. The system includes the capability to: Route incoming 911 voice and data to the appropriate public safety answering point that operates in a defined 911 service area; answer incoming 911 voice and data; and receive and display incoming 911 voice and data, including automatic location identification and automatic number identification, at a public safety answering point. "Next generation 911 emergency communications system" includes future modernizations to the 911 system. (9) "Place of primary use" means the street address representative of where the subscriber's use of the radio access line or interconnected voice over internet protocol service line occurs, which must be: (a) The residential street address or primary business street address of the subscriber; and (b) In the case of radio access lines, within the licensed service area of the home service provider. (10) "Prepaid wireless telecommunications service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in full in advance and sold in predetermined units or dollars of which the number declines with use in a known amount. (11) "Private telecommunications system" has the meaning ascribed to it in RCW 80.04.010 . (12) "Radio access line" means the telephone number assigned to or used by a subscriber for two-way local wireless voice service available to the public for hire from a radio communications service company. Radio access lines include, but are not limited to, radio-telephone communications lines used in cellular telephone service, personal communications services, and network radio access lines, or their functional and competitive equivalent. Radio access lines do not include lines that provide access to one-way signaling service, such as paging service, or to communications channels suitable only for data transmission, or to nonlocal radio access line service, such as wireless roaming service, or to a private telecommunications system. (13) "Radio communications service company" means every corporation, company, association, joint stock, partnership, and person, their lessees, trustees, or receivers appointed by any court, and every city or town making available facilities to provide commercial mobile radio services, as defined by 47 U.S.C. Sec. 332(d)(1), or cellular communications services for hire, sale, and both facilities-based and nonfacilities-based resellers, and does not include radio paging providers. (14) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (15) "Seller" means a person who sells prepaid wireless telecommunications service to another person. (16) "Subscriber" means the retail purchaser of telecommunications service, a competitive telephone service, or interconnected voice over internet protocol service. "Subscriber" does not include a consumer, as defined in this section. (17) "Switched access line" means the telephone service line which connects a subscriber's main telephone(s) or equivalent main telephone(s) to the local exchange company's switching office.
RCW 82.44.100 — Washington Code / Title 82 / Chapter 44 / Section 100
RCW 82.44.100: Tax receipt.
Status: in_force

The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receipt given for the vehicle license fee or dealer's license fee paid.
RCW 82.48A.030 — Washington Code / Title 82 / Chapter 48A / Section 030
RCW 82.48A.030: Deposit for revenue collected.
Status: in_force

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) ***

If chapter 406, Laws of 2025 is enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the sustainable aviation fuel account. If chapter 406, Laws of 2025 is not enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the aeronautics account created in RCW 82.42.090 .
RCW 82.32.531 — Washington Code / Title 82 / Chapter 32 / Section 531
RCW 82.32.531: Nexus—Trade convention attendance or participation.
Status: in_force

(1) For purposes of the taxes imposed or authorized under chapters 82.04 , 82.08, 82.12, and 82.14 RCW, the department may not make a determination of nexus based solely on the attendance or participation of one or more representatives of a person at a single trade convention per year in Washington state in determining if such person is physically present in this state for the purposes of establishing substantial nexus with this state. (2) Subsection (1) of this section does not apply to persons making retail sales at a trade convention, including persons taking orders for products or services where receipt will occur in Washington state. (3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Not marketed to the general public" means that the sponsor of a trade convention limits its marketing efforts for the trade convention to its members and specific invited guests of the sponsoring organization. (b) "Physically present in this state" and "substantial nexus with this state" have the same meaning as provided in RCW 82.04.067 . (c) "Trade convention" means an exhibition for a specific industry or profession, which is not marketed to the general public, for the purposes of: (i) Exhibiting, demonstrating, and explaining services, products, or equipment to potential customers; or (ii) The exchange of information, ideas, and attitudes in regards to that industry or profession.
RCW 82.32.260 — Washington Code / Title 82 / Chapter 32 / Section 260
RCW 82.32.260: Payment condition to dissolution or withdrawal of corporation.
Status: in_force

In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor shall the secretary of state file in his or her office any certificate of dissolution, and in the case of any corporation organized under the laws of another jurisdiction and admitted to do business in this state, the secretary of state shall withhold the issuance of any certificate of withdrawal, until proof, in the form of a certificate from the department of revenue, has been furnished by the applicant for such dissolution or withdrawal, that every license fee, tax, increase, or penalty has been paid or provided for.
RCW 82.12.225 — Washington Code / Title 82 / Chapter 12 / Section 225
RCW 82.12.225: Exemptions—Nonprofit fund-raising activities.
Status: in_force

(1) The provisions of this chapter do not apply in respect to the use of any article of personal property, valued at less than twelve thousand dollars, purchased or received as a prize in a contest of chance, as defined in RCW 82.04.285 , from a nonprofit organization or a library, if the gross income the nonprofit organization or library receives from the sale is exempt under RCW 82.04.3651 . (2)(a) Beginning December 2020, and each December thereafter, the department must adjust the value limit for the exemption under subsection (1) of this section by multiplying the current value limit for the exemption under subsection (1) of this section by the greater of one or one plus the percentage change in the consumer price index for the most recent twelve-month period available as of December 1st of the current calendar year, and rounding the result to the nearest ten dollars. If an adjustment under this subsection (2) would reduce the value limit for the exemption under subsection (1) of this section, the department may not adjust the value limit for use in the following year. The department must promptly publish the adjusted value limit for the next calendar year on its public website. Each adjusted value limit calculated under this subsection takes effect on the following January 1st. (b) For purposes of this subsection (2): (i) "Consumer price index" means the consumer price index for all urban consumers, all items, (CPI-U) for the Seattle area as calculated by the United States bureau of labor statistics or successor agency. If the United States bureau of labor statistics or successor agency ceases to calculate a CPI-U for the Seattle area, "consumer price index" means a successor index as determined by the department consistent with the purpose of this subsection (2); and (ii) "Seattle area" means the geographic area sample that includes Seattle and surrounding areas.
RCW 82.12.0294 — Washington Code / Title 82 / Chapter 12 / Section 0294
RCW 82.12.0294: Exemptions—Use of feed for cultivating or raising fish for sale.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of feed by persons for the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
RCW 82.80.140 — Washington Code / Title 82 / Chapter 80 / Section 140
RCW 82.80.140: Vehicle fee—Transportation benefit district—Exemptions.
Status: in_force

(1) Subject to the provisions of RCW 36.73.065 , a transportation benefit district under chapter 36.73 RCW may fix and impose an annual vehicle fee, not to exceed one hundred dollars per vehicle registered in the district, for each vehicle subject to vehicle license fees under RCW 46.17.350 (1) (a), (c), (d), (e), (g), (h), (j), or (n) through (q) and for each vehicle subject to gross weight license fees under RCW 46.17.355 with a scale weight of six thousand pounds or less. (2)(a) A district that includes all the territory within the boundaries of the jurisdiction, or jurisdictions, establishing the district may impose by a majority vote of the governing board of the district up to: (i) Twenty dollars of the vehicle fee authorized in subsection (1) of this section, (ii) forty dollars of the vehicle fee authorized in subsection (1) of this section if a twenty dollar vehicle fee has been imposed for at least twenty-four months, or (iii) fifty dollars of the vehicle fee authorized in subsection (1) of this section if a vehicle fee of forty dollars has been imposed for at least twenty-four months and a district has met the requirements of RCW 36.73.065 (6). If the district is countywide, the revenues of the fee must be distributed to each city within the district by interlocal agreement. The interlocal agreement is effective when approved by the district and sixty percent of the cities representing seventy-five percent of the population of the cities within the district in which the countywide fee is collected. (b) A district may not impose a fee under this subsection (2): (i) For a passenger-only ferry transportation improvement unless the vehicle fee is first approved by a majority of the voters within the jurisdiction of the district; or (ii) That, if combined with the fees previously imposed by another district within its boundaries under RCW 36.73.065 (4)(a)(i), exceeds fifty dollars. If a district imposes or increases a fee under this subsection (2) that, if combined with the fees previously imposed by another district within its boundaries, exceeds fifty dollars, the district shall provide a credit for the previously imposed fees so that the combined vehicle fee does not exceed fifty dollars. (3) The department of licensing shall administer and collect the fee. The department shall deduct a percentage amount, as provided by contract, not to exceed one percent of the fees collected, for administration and collection expenses incurred by it. The department shall remit remaining proceeds to the custody of the state treasurer. The state treasurer shall distribute the proceeds to the district on a monthly basis. (4) No fee under this section may be collected until six months after approval under RCW 36.73.065 . (5) The vehicle fee under this section applies only when renewing a vehicle registration, and is effective upon the registration renewal date as provided by the department of licensing. (6) The following vehicles are exempt from the fee under this section: (a) Campers, as defined in RCW 46.04.085 ; (b) Farm tractors or farm vehicles, as defined in RCW 46.04.180 and 46.04.181 ; (c) Mopeds, as defined in RCW 46.04.304 ; (d) Off-road and nonhighway vehicles, as defined in RCW 46.04.365 ; (e) Private use single-axle trailer, as defined in RCW 46.04.422 ; (f) Snowmobiles, as defined in RCW 46.04.546 ; and (g) Vehicles registered under chapter 46.87 RCW and the international registration plan.
RCW 82.12.0261 — Washington Code / Title 82 / Chapter 12 / Section 0261
RCW 82.12.0261: Exemptions—Use of livestock.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of livestock, as defined in RCW 16.36.005 , for breeding purposes where said animals are registered in a nationally recognized breed association; or to sales of cattle and milk cows used on the farm.
RCW 82.04.545 — Washington Code / Title 82 / Chapter 04 / Section 545
RCW 82.04.545: Exemptions—Sales of electricity or gas to silicon smelters.
Status: in_force

(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the silicon smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit. (2) The credit is equal to the gross income from the sale of the electricity or gas to a silicon smelter multiplied by the corresponding rate in effect at the time of the sale under this chapter. (3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process. (4) The department must provide a separate tax reporting line for reporting credits under this section by sellers of electricity, natural gas, or manufactured gas. (5) For purposes of the annual tax performance report required by RCW 82.32.534 : (a) The silicon smelter receiving the benefit of the credit under this section is deemed to be the taxpayer claiming the credit and is required to file the annual tax performance report; and (b) The person selling the electricity, natural gas, or manufactured gas to the silicon smelter is not required to file the annual tax performance report. (6) For the purposes of this section, "silicon smelter" has the same meaning as provided in RCW 82.16.315 .
RCW 82.85.050 — Washington Code / Title 82 / Chapter 85 / Section 050
RCW 82.85.050: Deferral certificate—Issued by the department.
Status: in_force

(1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. (2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW. (3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
RCW 82.08.0297 — Washington Code / Title 82 / Chapter 08 / Section 0297
RCW 82.08.0297: Exemptions—Sales of food purchased under the supplemental nutrition assistance program.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.08.0293 . (2) When a purchase of eligible foods is made with a combination of benefits under the supplemental nutrition assistance program or successor program and cash, check, or similar payment, the cash, check, or similar payment must be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible. (3) As used in this section: (a) "Eligible foods" means foods that are eligible for purchase with benefits under the supplemental nutrition assistance program or successor program. (b) "Supplemental nutrition assistance program" refers to a food assistance program that is administered, at the federal level, by the United States department of agriculture, and was formerly known as the food stamp program.
RCW 82.60.090 — Washington Code / Title 82 / Chapter 60 / Section 090
RCW 82.60.090: Applicability of general administrative provisions.
Status: in_force

Chapter 82.32 RCW applies to the administration of this chapter.
RCW 82.04.340 — Washington Code / Title 82 / Chapter 04 / Section 340
RCW 82.04.340: Exemptions—Boxing, sparring, or wrestling matches.
Status: in_force

This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the department of licensing.
RCW 82.32.245 — Washington Code / Title 82 / Chapter 32 / Section 245
RCW 82.32.245: Search for and seizure of property—Warrant—Procedure.
Status: in_force

(1) When there is probable cause to believe that there is property within this state, not otherwise exempt from process or execution, in the possession or control of any taxpayer against whom a tax warrant has been filed which remains unsatisfied, any judge of the superior court or district court in the county in which such property is located may, upon the request of the sheriff or agent of the department authorized to collect taxes, issue a warrant directed to such officers commanding the search for and seizure of the property described in the request for warrant. (2) Application for, issuance, and execution and return of the warrant authorized by this section and for return of any property seized shall be in accordance with the criminal rules of the superior court and the justice court. (3) The sheriff or agent of the department shall levy execution upon property seized pursuant to this section as provided in RCW 82.32.220 and 82.32.230 . (4) Nothing in this section shall require the application for and issuance of any warrant not otherwise required by law.
RCW 82.48.060 — Washington Code / Title 82 / Chapter 48 / Section 060
RCW 82.48.060: Is in addition to other taxes.
Status: in_force

Except as provided in RCW 82.48.110 , the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
RCW 82.12.832 — Washington Code / Title 82 / Chapter 12 / Section 832
RCW 82.12.832: Exemptions—Use of gun safes.
Status: in_force

The provisions of this chapter do not apply with respect to the use of gun safes as defined in RCW 82.08.832 .
RCW 82.25.110 — Washington Code / Title 82 / Chapter 25 / Section 110
RCW 82.25.110: Preexisting inventories.
Status: in_force

(1) Preexisting inventories of vapor products are subject to the tax imposed in RCW 82.25.010 . All retailers and other distributors must report the tax due under RCW 82.25.010 on preexisting inventories of vapor products on a form, as prescribed by the department, on or before October 31, 2019, and the tax due on such preexisting inventories must be paid on or before January 31, 2020. (2) Reports under subsection (1) of this section not filed with the department by October 31, 2019, are subject to a late filing penalty equal to the greater of two hundred fifty dollars or ten percent of the tax due under RCW 82.25.010 on the taxpayer's preexisting inventories. (3) The department must notify the taxpayer of the amount of tax due under RCW 82.25.010 on preexisting inventories, which is subject to applicable penalties under RCW 82.32.090 (2) through (7) if unpaid after January 31, 2020. Amounts due in accordance with this section are not considered to be substantially underpaid for the purposes of RCW 82.32.090 (2). (4) Interest, at the rate provided in RCW 82.32.050 (2), must be computed daily beginning February 1, 2020, on any remaining tax due under RCW 82.25.010 on preexisting inventories until paid. (5) A retailer required to comply with subsection (1) of this section is not required to obtain a distributor license as otherwise required under chapter 70.345 RCW as long as the retailer: (a) Does not sell vapor products other than to ultimate consumers; and (b) Does not meet the definition of "distributor" in RCW 82.25.005 other than with respect to the sale of that retailer's preexisting inventory of vapor products. (6) Taxes may not be collected under RCW 82.25.010 from consumers with respect to any vapor products acquired before October 1, 2019. (7) For purposes of this section, "preexisting inventory" means an inventory of vapor products located in this state as of the moment that RCW 82.25.010 takes effect and held by a distributor for sale, handling, or distribution in this state.
RCW 82.64.901 — Washington Code / Title 82 / Chapter 64 / Section 901
RCW 82.64.901: Effective dates—1989 c 271.
Status: in_force

See note following RCW 66.28.200 .
RCW 82.04.4298 — Washington Code / Title 82 / Chapter 04 / Section 4298
RCW 82.04.4298: Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by a member, which are derived by: (a) A cooperative housing association, corporation, or partnership from a person who resides in a structure owned by the cooperative housing association, corporation, or partnership; (b) An association of owners of property as defined in RCW 64.32.010 , as now or hereafter amended, from a person who is an apartment owner as defined in RCW 64.32.010 ; or (c) An association of owners of residential property from a person who is a member of the association. "Association of owners of residential property" means any organization of all the owners of residential property in a defined area who all hold the same property in common within the area. (2) For the purposes of this section "commonly held property" includes areas required for common access such as reception areas, halls, stairways, parking, etc., and may include recreation rooms, swimming pools and small parks or recreation areas; but is not intended to include more grounds than are normally required in a residential area, or to include such extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating areas, etc. (3) To qualify for the deductions under this section: (a) The salary or compensation paid to officers, managers, or employees must be only for actual services rendered and at levels comparable to the salary or compensation of like positions within the county wherein the property is located; (b) Dues, fees, or assessments in excess of amounts needed for the purposes for which the deduction is allowed must be rebated to the members of the association; (c) Assets of the association or organization must be distributable to all members and must not inure to the benefit of any single member or group of members.
RCW 82.32.515 — Washington Code / Title 82 / Chapter 32 / Section 515
RCW 82.32.515: Applicability of telephone and telecommunications definitions.
Status: in_force

The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873 .
RCW 82.08.064 — Washington Code / Title 82 / Chapter 08 / Section 064
RCW 82.08.064: Tax rate changes.
Status: in_force

(1) A sales and use tax rate change under this chapter or chapter 82.12 RCW shall be imposed (a) no sooner than seventy-five days after its enactment into law and (b) only on the first day of January, April, July, or October. (2) Subsection (1) of this section does not apply to the tax rate change in section 301, chapter 361, Laws of 2003. (3)(a) A sales and use tax rate increase under this chapter or chapter 82.12 RCW imposed on services applies to the first billing period starting on or after the effective date of the increase. (b) A sales and use tax rate decrease under this chapter or chapter 82.12 RCW imposed on services applies to bills rendered on or after the effective date of the decrease. (c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
RCW 82.14.525 — Washington Code / Title 82 / Chapter 14 / Section 525
RCW 82.14.525: Sales and use tax.
Status: in_force

(1) The legislative authority of a county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election held after June 30, 2016. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years. (2) If a county has not imposed the sales and use tax under this section prior to December 31, 2024, a city within that county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislative authority of the city may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years. (3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event. (4) The legislative authority of a county or city may reimpose a tax imposed under this section for one or more additional periods of up to seven consecutive years. The legislative authority of the county or city may reimpose the sales and use tax by ordinance and may condition its reimposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. (5) A county and a city within that county may not concurrently impose the tax authorized in this section. (6) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110 . (7) The department must perform the collection of taxes under this section on behalf of a county or city at no cost to the county or city, and the state treasurer must distribute those taxes as available on a monthly basis to the county or city or, upon the direction of the county or city, to its treasurer or a fiscal agent, paying agent, or trustee for obligations issued or incurred by the program. (8) The definitions in RCW 36.160.020 apply to this section.
RCW 82.16.046 — Washington Code / Title 82 / Chapter 16 / Section 046
RCW 82.16.046: Exemptions—Operation of state route No. 16.
Status: in_force

The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
RCW 82.92.110 — Washington Code / Title 82 / Chapter 92 / Section 110
RCW 82.92.110: Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
Status: in_force

(1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance. (2) If, after the department has issued a sales and use tax deferral certificate and the conditional recipient has received a certificate of occupancy, the city finds that a portion of an investment project is changed or will be changed to disqualify the recipient for sales and use tax deferral eligibility under this chapter, the city must notify the department and all deferred sales and use taxes are immediately due and payable. The department must assess interest at the rate provided for delinquent taxes and penalties retroactively to the date of deferral. A debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. (3) This section does not apply after 10 years from the date of the certificate of occupancy.
RCW 82.12.0316 — Washington Code / Title 82 / Chapter 12 / Section 0316
RCW 82.12.0316: Exemptions—Sales of cigarettes by Indian retailers.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of cigarettes sold by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466 .
RCW 82.08.0285 — Washington Code / Title 82 / Chapter 08 / Section 0285
RCW 82.08.0285: Exemptions—Sales of ferry vessels to the state or local governmental units—Components thereof—Labor and service charges.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of ferry vessels to the state of Washington or to a local governmental unit in the state of Washington for use in transporting pedestrians, vehicles, and goods within or outside the territorial waters of the state; also sales of tangible personal property which becomes a component part of such ferry vessels; also sales of or charges made for labor and services rendered in respect to constructing or improving such ferry vessels.
RCW 82.04.426 — Washington Code / Title 82 / Chapter 04 / Section 426
RCW 82.04.426: Exemptions—Semiconductor microchips.
Status: in_force

(1) The tax imposed by RCW 82.04.241 does not apply to any person in respect to the manufacturing of semiconductor microchips. (2) For the purposes of this section: (a) "Manufacturing semiconductor microchips" means taking raw polished semiconductor wafers and embedding integrated circuits on the wafers using processes such as masking, etching, and diffusion; and (b) "Integrated circuit" means a set of microminiaturized, electronic circuits. (3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (4) Pursuant to RCW 82.32.790 , this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington. (5) Any person who has claimed the exemption under this section must reimburse the department for 50 percent of the amount of the tax preference under this section if the number of persons employed by the person claiming the tax preference is less than 90 percent of the person's three-year employment average for the three years immediately preceding the year in which the exemption is claimed. (6) This section expires January 1, 2034, unless the contingency in RCW 82.32.790 (2) occurs.
RCW 82.12.02749 — Washington Code / Title 82 / Chapter 12 / Section 02749
RCW 82.12.02749: Exemptions—Use of medical supplies, chemicals, or materials by organ procurement organization.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to the use of medical supplies, chemicals, or materials by an organ procurement organization exempt under RCW 82.04.326 . The definitions of medical supplies, chemicals, and materials in RCW 82.08.02807 apply to this section. This exemption does not apply to the use of construction materials, office equipment, building equipment, administrative supplies, or vehicles.
RCW 82.14B.030 — Washington Code / Title 82 / Chapter 14B / Section 030
RCW 82.14B.030: County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount.
Status: in_force

Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (1) The legislative authority of a county may impose a county 911 excise tax on the use of switched access lines in an amount not exceeding seventy cents per month for each switched access line. The amount of tax must be uniform for each switched access line. Each county must provide notice of the tax to all local exchange companies serving in the county at least sixty days in advance of the date on which the first payment is due. The tax imposed under this subsection must be remitted to the department by local exchange companies on a tax return provided by the department. The tax must be deposited in the county 911 excise tax account as provided in RCW 82.14B.063 . (2)(a) The legislative authority of a county may also impose a county 911 excise tax on the use of radio access lines: (i) By subscribers whose place of primary use is located within the county in an amount not exceeding seventy cents per month for each radio access line. The amount of tax must be uniform for each radio access line under this subsection (2)(a)(i); and (ii) By consumers whose retail transaction occurs within the county in an amount not exceeding seventy cents per retail transaction. The amount of tax must be uniform for each retail transaction under this subsection (2)(a)(ii). (b) The county must provide notice of the tax to all radio communications service companies serving in the county at least sixty days in advance of the date on which the first payment is due. The tax imposed under this section must be remitted to the department by radio communications service companies, including those companies that resell radio access lines, and sellers of prepaid wireless telecommunications services, on a tax return provided by the department. The tax must be deposited in the county 911 excise tax account as provided in RCW 82.14B.063 . (3)(a) The legislative authority of a county may impose a county 911 excise tax on the use of interconnected voice over internet protocol service lines in an amount not exceeding seventy cents per month for each interconnected voice over internet protocol service line. The amount of tax must be uniform for each line and must be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. (b) The interconnected voice over internet protocol service company must use the place of primary use of the subscriber to determine which county's 911 excise tax applies to the service provided to the subscriber. (c) The tax imposed under this section must be remitted to the department by interconnected voice over internet protocol service companies on a tax return provided by the department. (d) The tax must be deposited in the county 911 excise tax account as provided in RCW 82.14B.063 . (e) To the extent that a local exchange carrier and an interconnected voice over internet protocol service company contractually jointly provide a single service line, only one service company is responsible for remitting the 911 excise taxes, and nothing in this section precludes service companies who jointly provide service from agreeing by contract which of them must remit the taxes collected. (4) Counties imposing a county 911 excise tax must provide an annual update to the 911 coordinator detailing the proportion of their county 911 excise tax that is being spent on: (a) Efforts to modernize their existing 911 communications system; and (b) 911 operational costs. (5) A state 911 excise tax is imposed on all switched access lines in the state. The amount of tax may not exceed twenty-five cents per month for each switched access line. The tax must be uniform for each switched access line. The tax imposed under this subsection must be remitted to the department by local exchange companies on a tax return provided by the department. Tax proceeds must be deposited by the treasurer in the 911 account created in RCW 38.52.540 . (6)(a) A state 911 excise tax is imposed on the use of all radio access lines: (i) By subscribers whose place of primary use is located within the state in an amount of twenty-five cents per month for each radio access line. The tax must be uniform for each radio access line under this subsection (6)(a)(i); and (ii) By consumers whose retail transaction occurs within the state in an amount of twenty-five cents per retail transaction. The tax must be uniform for each retail transaction under this subsection (6)(a)(ii). Until July 1, 2018, a seller of prepaid wireless telecommunications service may charge an additional five cents per retail transaction as compensation for the cost of collecting and remitting the tax. (b) The tax imposed under this section must be remitted to the department by radio communications service companies, including those companies that resell radio access lines, and sellers of prepaid wireless telecommunications service, on a tax return provided by the department. Tax proceeds must be deposited by the treasurer in the 911 account created in RCW 38.52.540 . The tax imposed under this section is not subject to the state sales and use tax or any local tax. (7) For purposes of the state and county 911 excise taxes imposed by subsections (2) and (6) of this section, the retail transaction is deemed to occur at the location where the transaction is sourced to under RCW 82.32.520 (3)(c). (8) A state 911 excise tax is imposed on all interconnected voice over internet protocol service lines in the state. The amount of tax may not exceed twenty-five cents per month for each interconnected voice over internet protocol service line whose place of primary use is located in the state. The amount of tax must be uniform for each line and must be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. The tax imposed under this subsection must be remitted to the department by interconnected voice over internet protocol service companies on a tax return provided by the department. Tax proceeds must be deposited by the treasurer in the 911 account created in RCW 38.52.540 . (9) For calendar year 2011, the taxes imposed by subsections (5) and (8) of this section must be set at their maximum rate. By August 31, 2011, and by August 31st of each year thereafter, the state 911 coordinator must recommend the level for the next year of the state 911 excise tax imposed by subsections (5) and (8) of this section, based on a systematic cost and revenue analysis, to the utilities and transportation commission. The commission must by the following October 31st determine the level of the state 911 excise taxes imposed by subsections (5) and (8) of this section for the following year.
RCW 82.32.030 — Washington Code / Title 82 / Chapter 32 / Section 030
RCW 82.32.030: Registration certificates—Threshold levels—Central registration system.
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she must, under such rules as the department prescribes, apply for and obtain from the department a registration certificate. Such registration certificate is personal and nontransferable and is valid as long as the taxpayer continues in business and pays the tax accrued to the state. In case business is transacted at two or more separate places by one taxpayer, a separate registration certificate for each place at which business is transacted with the public is required. Each certificate must be numbered and must show the name, residence, and place and character of business of the taxpayer and such other information as the department of revenue deems necessary and must be posted in a conspicuous place at the place of business for which it is issued. Where a place of business of the taxpayer is changed, the taxpayer must return to the department the existing certificate, and a new certificate will be issued for the new place of business. No person required to be registered under this section may engage in any business taxable hereunder without first being so registered. The department, by rule, may provide for the issuance of certificates of registration to temporary places of business. (2) Unless the person is a dealer as defined in RCW 9.41.010 , registration under this section is not required if the following conditions are met: (a) A person's value of products, gross proceeds of sales, or gross income of the business, from all business activities taxable under chapter 82.04 RCW, is less than twelve thousand dollars per year; (b) The person's gross income of the business from all activities taxable under chapter 82.16 RCW is less than twelve thousand dollars per year; (c) The person is not required to collect or pay to the department of revenue any other tax or fee that the department is authorized to collect; and (d) The person is not otherwise required to obtain a license subject to the business license application procedure provided in chapter 19.02 RCW. (3) All persons who agree to collect and remit sales and use tax to the department under the agreement must register through the central registration system authorized under the agreement. Persons required to register under subsection (1) of this section are not relieved of that requirement because of registration under this subsection (3). (4) Persons registered under subsection (3) of this section who are not required to register under subsection (1) of this section and who are not otherwise subject to the requirements of chapter 19.02 RCW are not subject to the fees imposed by the department under the authority of RCW 19.02.075 .
RCW 82.12.0272 — Washington Code / Title 82 / Chapter 12 / Section 0272
RCW 82.12.0272: Exemptions—Use of personal property in single trade shows.
Status: in_force

The provisions of this chapter do not apply in respect to the use of personal property held for sale and displayed in single trade shows for a period not in excess of thirty days, the primary purpose of which is to promote the sale of products or services.
RCW 82.14.050 — Washington Code / Title 82 / Chapter 14 / Section 050
RCW 82.14.050: Administration and collection—Local sales and use tax account.
Status: in_force

(1) The counties, cities, and transportation authorities under RCW 82.14.045 , public facilities districts under chapters 36.100 and 35.57 RCW, public transportation benefit areas under RCW 82.14.440 , regional transportation investment districts, and transportation benefit districts under chapter 36.73 RCW must contract, prior to the effective date of a resolution or ordinance imposing a sales and use tax, the administration and collection to the state department of revenue, which must deduct a percentage amount, as provided by contract, not to exceed two percent of the taxes collected for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by this chapter that is collected by the department of revenue must be deposited by the state department of revenue in the local sales and use tax account hereby created in the state treasury. Beginning January 1, 2013, the department of revenue must make deposits in the local sales and use tax account on a monthly basis on the last business day of the month in which distributions required in (a) of this subsection are due. Moneys in the local sales and use tax account may be withdrawn only for: (a) Distribution to counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts imposing a sales and use tax; and (b) Making refunds of taxes imposed under the authority of this chapter and RCW 81.104.170 and exempted under RCW 82.08.962 , 82.12.962 , 82.08.02565 , 82.12.02565 , 82.08.025661 , or 82.12.025661 . (2) All administrative provisions in chapters 82.03 , 82.08, 82.12, and 82.32 RCW, as they now exist or may hereafter be amended, insofar as they are applicable to state sales and use taxes, are applicable to taxes imposed pursuant to this chapter. (3) Counties, cities, transportation authorities, public facilities districts, and regional transportation investment districts may not conduct independent sales or use tax audits of sellers registered under the streamlined sales tax agreement. (4) Except as provided in RCW 43.08.190 and subsection (5) of this section, all earnings of investments of balances in the local sales and use tax account must be credited to the local sales and use tax account and distributed to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts monthly. (5) Beginning January 1, 2013, the state treasurer must determine the amount of earnings on investments that would have been credited to the local sales and use tax account if the collections had been deposited in the account over the prior month. When distributions are made under subsection (1)(a) of this section, the state treasurer must transfer this amount from the state general fund to the local sales and use tax account and must distribute such sums to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts. (6) Repayment of deferred local sales and use taxes due under RCW 82.32.558 is subject to the requirements of RCW 82.32.559 .
RCW 82.08.02573 — Washington Code / Title 82 / Chapter 08 / Section 02573
RCW 82.08.02573: Exemptions—Sales by a nonprofit organization for fund-raising activities.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization or a library, if the gross income from the sale is exempt under RCW 82.04.3651 .
RCW 82.12.702 — Washington Code / Title 82 / Chapter 12 / Section 702
RCW 82.12.702: Exemptions—Sales to a farmer performing custom farming services or farm management services.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer. (2) The definitions, conditions, and requirements of RCW 82.08.702 apply to this section.
RCW 82.08.130 — Washington Code / Title 82 / Chapter 08 / Section 130
RCW 82.08.130: Reseller's permit—Purchase and resale—Rules.
Status: in_force

(1) If a buyer normally is engaged in both consuming and reselling certain types of personal property, the retail sale of which is taxable under this chapter, and the buyer is not able to determine at the time of purchase whether the particular property acquired will be consumed or resold, the buyer may use a reseller permit or other documentation authorized under RCW 82.04.470 for the entire purchase if the buyer principally resells the property according to the general nature of the buyer's business. The buyer must account for the value of any articles purchased with a reseller permit or other documentation authorized under RCW 82.04.470 that is used by the buyer and remit the deferred sales tax on the property to the department. (2) A buyer who pays a tax on all purchases and subsequently resells property or services at retail, without intervening use by the buyer, must collect the tax from the purchaser as otherwise provided by law and is entitled to a deduction on the buyer's tax return equal to the cost to the buyer of the property or service resold upon which retail sales tax has been paid. The deduction is allowed only if the taxpayer keeps and preserves records that include the names of the persons from whom the property or services were purchased, the date of the purchase, the type of property or services, the amount of the purchase, and the tax that was paid. (3) The department must provide by rule for the refund or credit of retail sales tax paid by a buyer for purchases that are later resold without intervening use by the buyer or for purchases that would otherwise have met the definition of wholesale sale if the buyer had provided the seller with a reseller permit or other documentation as authorized in RCW 82.04.470 . (4) Nothing in this section may be construed to authorize a deduction or credit in respect to the purchase of services if the services are not of a type that can be sold at wholesale under the definition of wholesale sale in RCW 82.04.060 .
RCW 82.08.99991 — Washington Code / Title 82 / Chapter 08 / Section 99991
RCW 82.08.99991: Tax preferences—Expiration dates.
Status: in_force

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
RCW 82.04.4463 — Washington Code / Title 82 / Chapter 04 / Section 4463
RCW 82.04.4463: Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
Status: in_force

(1) In computing the tax imposed under this chapter, a credit is allowed for property taxes and leasehold excise taxes paid during the calendar year. (2) The credit is equal to: (a)(i)(A) Property taxes paid on buildings, and land upon which the buildings are located, constructed after December 1, 2003, and used exclusively in manufacturing commercial airplanes or components of such airplanes; and (B) Leasehold excise taxes paid with respect to buildings constructed after January 1, 2006, the land upon which the buildings are located, or both, if the buildings are used exclusively in manufacturing commercial airplanes or components of such airplanes; and (C) Property taxes or leasehold excise taxes paid on, or with respect to, buildings constructed after June 30, 2008, the land upon which the buildings are located, or both, and used exclusively for aerospace product development, manufacturing tooling specifically designed for use in manufacturing commercial airplanes or their components, or in providing aerospace services, by persons not within the scope of (a)(i)(A) and (B) of this subsection (2) and are taxable under RCW 82.04.290 (3), 82.04.260 (11)(b), or 82.04.250 (3); or (ii) Property taxes attributable to an increase in assessed value due to the renovation or expansion, after: (A) December 1, 2003, of a building used exclusively in manufacturing commercial airplanes or components of such airplanes; and (B) June 30, 2008, of buildings used exclusively for aerospace product development, manufacturing tooling specifically designed for use in manufacturing commercial airplanes or their components, or in providing aerospace services, by persons not within the scope of (a)(ii)(A) of this subsection (2) and are taxable under RCW 82.04.290 (3), 82.04.260 (11)(b), or 82.04.250 (3); and (b) An amount equal to: (i)(A) Property taxes paid, by persons taxable under RCW 82.04.260 (11)(a), on machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 and acquired after December 1, 2003; (B) Property taxes paid, by persons taxable under RCW 82.04.260 (11)(b), on machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 and acquired after June 30, 2008; or (C) Property taxes paid, by persons taxable under RCW 82.04.250 (3) or 82.04.290 (3), on computer hardware, computer peripherals, and software exempt under RCW 82.08.975 or 82.12.975 and acquired after June 30, 2008. (ii) For purposes of determining the amount eligible for credit under (i)(A) and (B) of this subsection (2)(b), the amount of property taxes paid is multiplied by a fraction. (A) The numerator of the fraction is the total taxable amount subject to the tax imposed under RCW 82.04.260 (11) (a) or (b) on the applicable business activities of manufacturing commercial airplanes, components of such airplanes, or tooling specifically designed for use in the manufacturing of commercial airplanes or components of such airplanes. (B) The denominator of the fraction is the total taxable amount subject to the tax imposed under all manufacturing classifications in chapter 82.04 RCW. (C) For purposes of both the numerator and denominator of the fraction, the total taxable amount refers to the total taxable amount required to be reported on the person's returns for the calendar year before the calendar year in which the credit under this section is earned. The department may provide for an alternative method for calculating the numerator in cases where the tax rate provided in RCW 82.04.260 (11) for manufacturing was not in effect during the full calendar year before the calendar year in which the credit under this section is earned. (D) No credit is available under (b)(i)(A) or (B) of this subsection (2) if either the numerator or the denominator of the fraction is zero. If the fraction is greater than or equal to nine-tenths, then the fraction is rounded to one. (E) As used in (b)(ii)(C) of this subsection (2), "returns" means the tax returns for which the tax imposed under this chapter is reported to the department. (3) The definitions in this subsection apply throughout this section, unless the context clearly indicates otherwise. (a) "Aerospace product development" has the same meaning as provided in RCW 82.04.4461 . (b) "Aerospace services" has the same meaning given in RCW 82.08.975 . (c) "Commercial airplane" and "component" have the same meanings as provided in RCW 82.32.550 . (4) A credit earned during one calendar year may be carried over to be credited against taxes incurred in a subsequent calendar year, but may not be carried over a second year. No refunds may be granted for credits under this section. (5) In addition to all other requirements under this title, a person claiming the credit under this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (6) This section expires July 1, 2040.
RCW 82.04.756 — Washington Code / Title 82 / Chapter 04 / Section 756
RCW 82.04.756: Exemptions—Cannabis cooperatives.
Status: in_force

(1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101 . (2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and 82.32.808 .
RCW 82.32.530 — Washington Code / Title 82 / Chapter 32 / Section 530
RCW 82.32.530: Seller nexus.
Status: in_force

The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.
RCW 82.08.975 — Washington Code / Title 82 / Chapter 08 / Section 975
RCW 82.08.975: Exemptions—Computer parts and software related to the manufacture of commercial airplanes.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of computer hardware, computer peripherals, or software, not otherwise eligible for exemption under RCW 82.08.02565 , used primarily in the development, design, and engineering of aerospace products or in providing aerospace services, or to sales of or charges made for labor and services rendered in respect to installing the computer hardware, computer peripherals, or software. (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) The definitions in this subsection apply throughout this section unless the context requires otherwise. (a) "Aerospace products" means: (i) Commercial airplanes and their components; (ii) Machinery and equipment that is designed and used primarily for the maintenance, repair, overhaul, or refurbishing of commercial airplanes or their components by federal aviation regulation part 145 certificated repair stations; and (iii) Tooling specifically designed for use in manufacturing commercial airplanes or their components. (b) "Aerospace services" means the maintenance, repair, overhaul, or refurbishing of commercial airplanes or their components, but only when such services are performed by a FAR part 145 certificated repair station. (c) "Commercial airplane" and "component" have the same meanings provided in RCW 82.32.550 . (d) "Peripherals" includes keyboards, monitors, mouse devices, and other accessories that operate outside of the computer, excluding cables, conduit, wiring, and other similar property. (4) This section expires July 1, 2040.
RCW 82.12.945 — Washington Code / Title 82 / Chapter 12 / Section 945
RCW 82.12.945: Exemptions—Kidney dialysis devices.
Status: in_force

The provisions of this chapter shall not apply to the use of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to the use of labor and services rendered in respect to the repairing, cleaning, altering, or improving of kidney dialysis devices.
RCW 82.44.090 — Washington Code / Title 82 / Chapter 44 / Section 090
RCW 82.44.090: Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
Status: in_force

It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any violation of this section shall constitute a gross misdemeanor.
RCW 82.17.040 — Washington Code / Title 82 / Chapter 17 / Section 040
RCW 82.17.040: Applicability of general administrative provisions—Rules.
Status: in_force

(1) Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter. (2) The department may adopt any rules it considers useful in administering the tax under this chapter.
RCW 82.08.810 — Washington Code / Title 82 / Chapter 08 / Section 810
RCW 82.08.810: Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Exemption certificate—Payments on cessation of operation.
Status: in_force

(1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation. (2) The tax levied by RCW 82.08.020 does not apply to: (a) Sales of tangible personal property to a light and power business, as defined in RCW 82.16.010 , for construction or installation of air pollution control facilities at a thermal electric generation facility; or (b) Sales of, cost of, or charges made for labor and services performed in respect to the construction or installation of air pollution control facilities. (3) The exemption provided under this section applies only to sales, costs, or charges: (a) Incurred for air pollution control facilities constructed or installed after May 15, 1997, and used in a thermal electric generation facility placed in operation after December 31, 1969, and before July 1, 1975; (b) If the air pollution control facilities are constructed or installed to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70A.15 RCW; and (c) For which the purchaser provides the seller with an exemption certificate, signed by the purchaser or purchaser's agent, that includes a description of items or services for which payment is made, the amount of the payment, and such additional information as the department reasonably may require. (4) This section does not apply to sales of tangible personal property purchased or to sales of, costs of, or charges made for labor and services used for maintenance or repairs of pollution control equipment. (5) If production of electricity at a thermal electric generation facility for any calendar year after 2002 and before 2023 falls below a twenty percent annual capacity factor for the generation facility, all or a portion of the tax previously exempted under this section in respect to construction or installation of air pollution control facilities at the generation facility shall be due as follows: Portion of previously Year event occurs exempted tax due 2003 100% 2004 95% 2005 90% 2006 85% 2007 80% 2008 75% 2009 70% 2010 65% 2011 60% 2012 55% 2013 50% 2014 45% 2015 40% 2016 35% 2017 30% 2018 25% 2019 20% 2020 15% 2021 10% 2022 5% 2023 0% (6) *RCW 82.32.393 applies to this section.
RCW 82.08.054 — Washington Code / Title 82 / Chapter 08 / Section 054
RCW 82.08.054: Computation of tax due.
Status: in_force

Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.
RCW 82.08.935 — Washington Code / Title 82 / Chapter 08 / Section 935
RCW 82.08.935: Exemptions—Disposable devices used to deliver prescription drugs for human use.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of disposable devices used or to be used to deliver drugs for human use, pursuant to a prescription. "Disposable devices used to deliver drugs" means single use items such as syringes, tubing, or catheters.
RCW 82.16.050 — Washington Code / Title 82 / Chapter 16 / Section 050
RCW 82.16.050: Deductions in computing tax.
Status: in_force

In computing tax there may be deducted from the gross income the following items: (1) Amounts derived by municipally owned or operated public service businesses, directly from taxes levied for the support or maintenance thereof. This subsection may not be construed to exempt service charges which are spread on the property tax rolls and collected as taxes; (2) Amounts derived from the sale of commodities to persons in the same public service business as the seller, for resale as such within this state. This deduction is allowed only with respect to water distribution, gas distribution or other public service businesses which furnish water, gas or any other commodity in the performance of public service businesses; (3) Amounts actually paid by a taxpayer to another person taxable under this chapter as the latter's portion of the consideration due for services furnished jointly by both, if the total amount has been credited to and appears in the gross income reported for tax by the former; (4) The amount of cash discount actually taken by the purchaser or customer; (5) The amount of bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid under this chapter; (6) Amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States; (7) Amounts derived from the distribution of water through an irrigation system, for irrigation purposes other than the irrigation of cannabis as defined under RCW 69.50.101 ; (8) Amounts derived from the transportation of commodities from points of origin in this state to final destination outside this state, or from points of origin outside this state to final destination in this state, with respect to which the carrier grants to the shipper the privilege of stopping the shipment in transit at some point in this state for the purpose of storing, manufacturing, milling, or other processing, and thereafter forwards the same commodity, or its equivalent, in the same or converted form, under a through freight rate from point of origin to final destination; (9) Amounts derived from the transportation of commodities from points of origin in the state to an export elevator, wharf, dock or ship side on tidewater or its navigable tributaries to be forwarded, without intervening transportation, by vessel, in their original form, to interstate or foreign destinations. No deduction is allowed under this subsection when the point of origin and the point of delivery to the export elevator, wharf, dock, or ship side are located within the corporate limits of the same city or town; (10) Amounts derived from the transportation of agricultural commodities, not including manufactured substances or articles, from points of origin in the state to interim storage facilities in this state for transshipment, without intervening transportation, to an export elevator, wharf, dock, or ship side on tidewater or its navigable tributaries to be forwarded, without intervening transportation, by vessel, in their original form, to interstate or foreign destinations. If agricultural commodities are transshipped from interim storage facilities in this state to storage facilities at a port on tidewater or its navigable tributaries, the same agricultural commodity dealer must operate both the interim storage facilities and the storage facilities at the port. (a) The deduction under this subsection is available only when the person claiming the deduction obtains a certificate from the agricultural commodity dealer operating the interim storage facilities, in a form and manner prescribed by the department, certifying that: (i) More than ninety-six percent of all of the type of agricultural commodity delivered by the person claiming the deduction under this subsection and delivered by all other persons to the dealer's interim storage facilities during the preceding calendar year was shipped by vessel in original form to interstate or foreign destinations; and (ii) Any of the agricultural commodity that is transshipped to ports on tidewater or its navigable tributaries will be received at storage facilities operated by the same agricultural commodity dealer and will be shipped from such facilities, without intervening transportation, by vessel, in their original form, to interstate or foreign destinations. (b) As used in this subsection, "agricultural commodity" has the same meaning as agricultural product in RCW 82.04.213 ; (11) Amounts derived from the production, sale, or transfer of electrical energy for resale within or outside the state or for consumption outside the state; (12) Amounts derived from the distribution of water by a nonprofit water association and used for capital improvements by that nonprofit water association; (13) Amounts paid by a sewerage collection business taxable under RCW 82.16.020 (1)(a) to a person taxable under chapter 82.04 RCW for the treatment or disposal of sewage; (14) Amounts derived from fees or charges imposed on persons for transit services provided by a public transportation agency. For the purposes of this subsection, "public transportation agency" means a municipality, as defined in RCW 35.58.272 , and urban public transportation systems, as defined in RCW 47.04.082 . Public transportation agencies must spend an amount equal to the reduction in tax provided by this tax deduction solely to adjust routes to improve access for citizens using food banks and senior citizen services or to extend or add new routes to assist low-income citizens and seniors.
RCW 82.80.110 — Washington Code / Title 82 / Chapter 80 / Section 110
RCW 82.80.110: Motor vehicle and special fuel tax—Dedication by county to regional transportation investment district plan.
Status: in_force

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and sells or distributes the fuel into a county. (b) "Person" has the same meaning as in RCW 82.04.030 . (2) For purposes of dedication to a regional transportation investment district plan under chapter 36.120 RCW, subject to the conditions of this section, a county may levy additional excise taxes equal to ten percent of the statewide fuel tax rates under RCW 82.38.030 on motor vehicle fuel and special fuel as defined in RCW 82.38.020 sold within the boundaries of the county. The additional excise tax is subject to the approval of the county's legislative body and a majority of the registered voters of the county voting on the proposition at a general or special election. An election held under this section must be held not more than twelve months before the date on which the proposed tax is to be levied. The ballot setting forth the proposition must state that the revenues from the tax will be used for a regional transportation investment district plan. The county's authority to levy additional excise taxes under this section includes the incorporated and unincorporated areas of the county. Vehicles paying an annual license fee under RCW 82.38.075 are exempt from the county fuel excise tax. The additional excise taxes are subject to the same exceptions and rights of refund as applicable to other motor vehicle fuel and special fuel excise taxes levied under chapter 82.38 RCW. The proposed tax may not be levied less than one month from the date the election results are certified by the county election officer. The commencement date for the levy of any tax under this section will be the first day of January, April, July, or October. (3) The local option motor vehicle fuel tax on motor vehicle fuel and on special fuel is imposed upon the distributor of the fuel. (4) A taxable event for the purposes of this section occurs upon the first distribution of the fuel within the boundaries of a county to a retail outlet, bulk fuel user, or ultimate user of the fuel. (5) All administrative provisions in chapters 82.01 , 82.03, and 82.32 RCW, insofar as they are applicable, apply to local option fuel taxes imposed under this section. (6) Before the effective date of the imposition of the fuel taxes under this section, a county must contract with the department of revenue for the administration and collection of the taxes. The contract must provide that a percentage amount, not to exceed one percent of the taxes imposed under this section, will be deposited into the local tax administration account created in the custody of the state treasurer. The department of revenue may spend money from this account, upon appropriation, for the administration of the local taxes imposed under this section. (7) The state treasurer must distribute monthly to the county levying the tax as part of a regional transportation investment plan, after the deductions for payments and expenditures as provided in RCW 46.68.090 (1) (a) and (b). (8) The proceeds of the additional taxes levied by a county in this section, to be used as a part of a regional transportation investment plan, must be used in accordance with chapter 36.120 RCW, but only for those areas that are considered "highway purposes" as that term is construed in Article II, section 40 of the state Constitution. (9) A county may not levy the tax under this section if they are a member of a regional transportation investment district that is levying the tax in RCW 82.80.120 or the county is levying the tax in RCW 82.80.010 .
RCW 82.14B.063 — Washington Code / Title 82 / Chapter 14B / Section 063
RCW 82.14B.063: Administration and collection by department—County 911 excise tax account created.
Status: in_force

(1) Counties imposing the 911 excise tax under RCW 82.14B.030 must contract with the department for the administration and collection of the tax. The department may deduct a percentage amount, as provided by contract, of no more than two percent of the 911 excise taxes collected to cover administration and collection expenses incurred by the department. If a county imposes a 911 excise tax with an effective date of January 1, 2011, the county must contract with the department for the administration and collection of the tax by October 15, 2010. (2) The remainder of any portion of the county 911 excise tax under RCW 82.14B.030 that is collected by the department must be deposited in the county 911 excise tax account hereby created in the custody of the state treasurer. Expenditures from the account may be used only for distribution to counties imposing the 911 excise tax. Only the director of the department or his or her designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW, and an appropriation is not required for expenditures.
RCW 82.48.070 — Washington Code / Title 82 / Chapter 48 / Section 070
RCW 82.48.070: Tax receipt.
Status: in_force

The secretary shall give a receipt to each person paying the excise tax.
RCW 82.51.040 — Washington Code / Title 82 / Chapter 51 / Section 040
RCW 82.51.040: Administration.
Status: in_force

Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.
RCW 82.12.02566 — Washington Code / Title 82 / Chapter 12 / Section 02566
RCW 82.12.02566: Exemptions—Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
Status: in_force

(1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the use of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or development of the prototype. (2) This exemption does not apply in respect to the use of tangible personal property by any person whose total taxable amount during the immediately preceding calendar year exceeds twenty million dollars. For purposes of this section, "total taxable amount" means gross income of the business and value of products manufactured, less any amounts for which a credit is allowed under RCW 82.04.440 . (3) State and local taxes for which an exemption is received under this section and RCW 82.08.02566 shall not exceed one hundred thousand dollars for any person during any calendar year. (4) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.
RCW 82.04.212 — Washington Code / Title 82 / Chapter 04 / Section 212
RCW 82.04.212: "Retail store or outlet."
Status: in_force

"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.
RCW 82.32.735 — Washington Code / Title 82 / Chapter 32 / Section 735
RCW 82.32.735: Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
Status: in_force

(1) A fundamental precept of allowing the use of a certified service provider is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers. (2) The department shall provide public notification to consumers, including purchasers claiming exemption from tax, of its practices relating to the collection, use, and retention of personally identifiable information. (3) When personally identifiable information that has been collected and retained is no longer required to ensure the validity of exemptions from taxation by reason of the consumer's status or the intended use of the goods or services purchased, the information shall no longer be retained by the state of Washington. (4) When personally identifiable information regarding an individual is retained by or on behalf of the state of Washington, this state shall provide reasonable access for the individual to his or her own information and a right to correct any inaccurately recorded information. (5) If anyone other than a member state of the agreement, or other than a person authorized by Washington law or the agreement, seeks to discover personally identifiable information, the state of Washington shall make a reasonable and timely effort to notify the individual of the request. (6) The provisions of this section may be enforced by petitioning the superior court of Thurston county for injunctive relief.
RCW 82.12.999 — Washington Code / Title 82 / Chapter 12 / Section 999
RCW 82.12.999: Exemptions—Joint municipal utility services authorities.
Status: in_force

The tax levied by RCW 82.12.020 shall not apply to any sales, or uses by, or transfers made, to or from a joint municipal utility services authority formed under chapter 39.106 RCW and any of its members.
RCW 82.18.030 — Washington Code / Title 82 / Chapter 18 / Section 030
RCW 82.18.030: Collection of tax.
Status: in_force

The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
RCW 82.87.160 — Washington Code / Title 82 / Chapter 87 / Section 160
RCW 82.87.160: Credit—Sale or exchange of long-term capital assets—Transfer from general fund.
Status: in_force

(1) Beginning in tax year 2025 with taxes due in 2026, to avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a nonrefundable credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under chapter 82.04 RCW. The credit is equal to the amount of tax imposed under chapter 82.04 RCW on such sale or exchange. (2) The credit under this section is earned in regards to a sale or exchange, and may be claimed against taxes due under this chapter, for the tax reporting period in which the sale or exchange occurred. The credit claimed for a tax reporting period may not exceed the tax otherwise due under this chapter for that tax reporting period. Unused credit may not be carried forward or backward to another tax reporting period. No refunds may be granted for unused credit under this section. (3)(a) By the last working day in March, June, September, and December of each fiscal year, the state treasurer must transfer from the general fund to the education legacy trust account created in RCW 83.100.230 and the common school construction fund, as applicable, an amount equal to the reduction in capital gains taxes due to this section, as determined by the department under (b) of this subsection (3). Moneys transferred from the general fund pursuant to this subsection (3)(a) must be distributed as provided in RCW 82.87.030 as if they were taxes collected under this chapter. (b)(i) The department must notify the state treasurer of the amounts required to be transferred as provided in (a) of this subsection (3) no later than two weeks before the deadline for such transfers or such other date as may be mutually agreed to by the department and the state treasurer. (ii) If the department determines, at any time, that a previous transfer amount determined under this subsection (3)(b) was overstated or understated for any reason, including an error in calculation by the department or a reporting error by the taxpayer, the department must adjust its calculation of the current amount to be transferred by an amount necessary to offset the previous overstatement or understatement. (iii) No person may contest the department's determination under this subsection (3)(b) in any court more than 15 days after the department furnishes notice of such determination to the state treasurer. Any action contesting the department's determination must be made through a petition for judicial review pursuant to the administrative procedure act, chapter 34.05 RCW, and may only be filed in Thurston county. The person seeking judicial review is not required to exhaust any available administrative remedies. (c) For purposes of this subsection (3), "reduction in capital gains taxes due to this section" means the reduction in taxes collected under this chapter due to the nonrefundable credit in this section, where such amounts have not already been offset by the transfer required by (a) of this subsection (3).
RCW 82.32.120 — Washington Code / Title 82 / Chapter 32 / Section 120
RCW 82.32.120: Oaths and acknowledgments.
Status: in_force

All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he or she may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person with respect to any return or report required by law or the rules and regulations of the department of revenue.
RCW 82.21.030 — Washington Code / Title 82 / Chapter 21 / Section 030
RCW 82.21.030: Pollution tax.
Status: in_force

(1)(a) A tax is imposed on the privilege of possession of hazardous substances in this state. Except as provided in (b) of this subsection, the rate of the tax is seven-tenths of one percent multiplied by the wholesale value of the substance. Moneys collected under this subsection (1)(a) must be deposited in the model toxics control capital account. (b) For the fiscal year beginning July 1, 2019, the rate of the tax on petroleum products is $1.09 per barrel. For subsequent fiscal years, the rate of tax on petroleum products is determined pursuant to subsection (3) of this section. The tax collected under this subsection (1)(b) on petroleum products must be deposited as follows, after first depositing the tax as provided in (c) of this subsection, except that during the 2021-2023 biennium the deposit as provided in (c) of this subsection may be prorated equally across each month of the biennium: (i) Sixty percent to the model toxics control operating account created under RCW 70A.305.180 ; (ii) Twenty-five percent to the model toxics control capital account created under RCW 70A.305.190 ; and (iii) Fifteen percent to the model toxics control stormwater account created under RCW 70A.305.200 . (c) Until the beginning of the ensuing biennium after the enactment of an additive transportation funding act, $50,000,000 per biennium to the motor vehicle fund to be used exclusively for transportation stormwater activities and projects. For purposes of this subsection, "additive transportation funding act" means an act enacted after June 30, 2023, in which the combined total of new revenues deposited into the motor vehicle fund and the multimodal transportation account exceed $2,000,000,000 per biennium attributable solely to an increase in revenue from the enactment of the act. (d) The department must compile a list of petroleum products that are not easily measured on a per barrel basis. Petroleum products identified on the list are subject to the rate under (a) of this subsection in lieu of the volumetric rate under (b) of this subsection. The list will be made in a form and manner prescribed by the department and must be made available on the department's internet website. In compiling the list, the department may accept technical assistance from persons that sell, market, or distribute petroleum products and consider any other resource the department finds useful in compiling the list. (2) Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter. (3) For fiscal years beginning on or after July 1, 2020, the rate of tax on petroleum products for the previous fiscal year must be adjusted to reflect the percentage change in the implicit price deflator for nonresidential structures as published by the United States department of commerce, bureau of economic analysis for the most recent 12-month period ending December 31st of the prior year.
RCW 82.14B.160 — Washington Code / Title 82 / Chapter 14B / Section 160
RCW 82.14B.160: Exemption—Activities immune from taxation under constitutions.
Status: in_force

The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
RCW 82.08.02537 — Washington Code / Title 82 / Chapter 08 / Section 02537
RCW 82.08.02537: Exemptions—Sales of academic transcripts.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to sales of academic transcripts by educational institutions, including academic transcripts transferred electronically.
RCW 82.12.0293 — Washington Code / Title 82 / Chapter 12 / Section 0293
RCW 82.12.0293: Exemptions—Use of food and food ingredients.
Status: in_force

(1) The provisions of this chapter do not apply in respect to the use of food and food ingredients for human consumption. "Food and food ingredients" has the same meaning as in RCW 82.08.0293 . (2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements. "Prepared food," "soft drinks," "bottled water," and "dietary supplements" have the same meanings as in RCW 82.08.0293 . (3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section applies to food and food ingredients which are furnished, prepared, or served as meals: (a) Under a state administered nutrition program for the aged as provided for in the older Americans act (P.L. 95-478 Title III) and RCW 74.38.040 (6); (b) Which are provided to senior citizens, individuals with disabilities, or low-income persons by a nonprofit organization organized under chapter 24.03A or 24.12 RCW; or (c) That are provided to residents, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. The sale of a meal that is billed to both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection (3)(c) if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293 .
RCW 82.24.230 — Washington Code / Title 82 / Chapter 24 / Section 230
RCW 82.24.230: Administration.
Status: in_force

All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter, except the following sections: RCW 82.32.050 , 82.32.060 , 82.32.070 , 82.32.100 , and 82.32.270 , except as noted otherwise in RCW 82.24.280 .
RCW 82.32.350 — Washington Code / Title 82 / Chapter 32 / Section 350
RCW 82.32.350: Closing agreements authorized.
Status: in_force

The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.
RCW 82.42.065 — Washington Code / Title 82 / Chapter 42 / Section 065
RCW 82.42.065: Delinquency.
Status: in_force

(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, personal and real property, or debts without the consent of the department. A person notified must, within twenty days after receipt of notice, advise the department of any credits, personal and real property, or debts in their possession, under their control or owing by them, and must immediately deliver the credits, personal and real property, or debts to the department. (2) The notice and order to withhold and deliver constitutes a continuing lien on property of the person. The department must include in the notice to withhold and deliver "continuing lien." The effective date of a notice to withhold and deliver is the date of mailing. (3) If a person fails to timely answer the notice, a court may render a judgment, plus costs by default against the person.
RCW 82.90.900 — Washington Code / Title 82 / Chapter 90 / Section 900
RCW 82.90.900: Effective date—2022 c 161.
Status: in_force

This act takes effect July 1, 2022.
RCW 82.12.700 — Washington Code / Title 82 / Chapter 12 / Section 700
RCW 82.12.700: Exemptions—Vessels sold to nonresidents.
Status: in_force

(1) The provisions of this chapter do not apply in respect to the use of a vessel thirty feet or longer if a nonresident individual: (a) Purchased the vessel from a vessel dealer in accordance with RCW 82.08.700 ; (b) Purchased the vessel in the state from a person other than a vessel dealer, but the nonresident individual purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is purchased in this state; or (c) Acquired the vessel outside the state, but purchases and displays a valid use permit from a vessel dealer under this section within fourteen days of the date that the vessel is first brought into this state. (2) Any vessel dealer that makes tax exempt sales under RCW 82.08.700 shall issue use permits under this section. A vessel dealer shall issue a use permit under this section if the dealer is satisfied that the individual purchasing the permit is a nonresident. The use permit is valid for twelve consecutive months from the date of issuance. A use permit is not renewable, and an individual may only purchase one use permit for a particular vessel. A person who has been issued a use permit under RCW 82.08.700 for a particular vessel may not purchase a use permit under this section for the same vessel after the use permit issued under RCW 82.08.700 expires. All other requirements and conditions, not inconsistent with the provisions of this section, relating to use permits in RCW 82.08.700 , apply to use permits under this section. A person may not claim an exemption under RCW 82.12.0251 (1) within twenty-four months after a use permit, issued under this section or RCW 82.08.700 , for the same vessel, has expired. (3)(a) Except as provided in (b) of this subsection, a nonresident who claims an exemption under this section and who uses a vessel in this state after his or her use permit for that vessel has expired is liable for the tax imposed under RCW 82.12.020 based on the value of the vessel at the time that the vessel was either purchased in this state under circumstances in which the exemption under RCW 82.08.700 did not apply or was first brought into this state, as the case may be. Interest at the rate provided in RCW 82.32.050 applies to amounts due under this subsection, retroactively to the date that the vessel was purchased in this state or first brought into the state, and accrues until the full amount of tax due is paid to the department. (b) A nonresident individual who is exempt under both this section and RCW 82.08.700 and who uses a vessel in this state after his or her use permit for that vessel expires is liable for tax and interest as provided in RCW 82.08.700 (5). (4) Any vessel dealer that issues a use permit to an individual who does not hold valid identification establishing out-of-state residency, and any dealer that fails to maintain records for each use permit issued that shows the type of proof accepted, including any identification numbers where appropriate, and the expiration date, if any, is personally liable for the amount of tax due.
RCW 82.32.525 — Washington Code / Title 82 / Chapter 32 / Section 525
RCW 82.32.525: Purchaser's cause of action for over-collected sales or use tax.
Status: in_force

(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request. (2) In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller: (a) Uses either a provider or a system, including a proprietary system, that is certified by the state; and (b) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
RCW 82.21.905 — Washington Code / Title 82 / Chapter 21 / Section 905
RCW 82.21.905: Captions—1989 c 2.
Status: in_force

See RCW 70A.305.901 .
RCW 82.32.235 — Washington Code / Title 82 / Chapter 32 / Section 235
RCW 82.32.235: Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.
Status: in_force

(1) In addition to the remedies provided in this chapter the department is authorized to issue to any person, including the department, a notice and order to withhold and deliver property of any kind whatsoever when there is reason to believe that there is in the possession of such person, property which is or will become due, owing, or belonging to any taxpayer against whom a warrant has been filed. (2) The sheriff of the county where the service is made, or his or her deputy, or any duly authorized representative of the department may personally serve the notice and order to withhold and deliver upon the person to whom it is directed or may do so by certified mail, with return receipt requested. Upon written consent of the person to be served, a notice and order to withhold and deliver issued under subsection (1) of this section may be served electronically. (3)(a) The department is authorized to issue a notice and order to withhold and deliver to any financial institution in the form of a listing of all or a portion of the unsatisfied tax warrants filed under this chapter and outstanding warrants under RCW 49.48.086 with the clerk of the superior court of a county of the state, except tax warrants subject to a payment agreement, which is not in default, between the department and the taxpayer. The department may also issue a notice and order to withhold and deliver in the form authorized in this subsection (3)(a) to itself or any other person upon that person's written consent. (b) The department may serve the notice and order to withhold and deliver authorized under this subsection electronically. The remedy in this subsection (3) is in addition to any other remedies authorized by law. (c) No more than one notice and order to withhold and deliver under this subsection (3) may be served on the same person in a calendar month except upon the person's written consent. (d) A notice and order to withhold and deliver served on a financial institution under this subsection (3) must include the federal taxpayer identification number of each taxpayer listed in the notice. (e) For purposes of this subsection, "financial institution" means a bank, trust company, mutual savings bank, savings and loan association, or credit union authorized to do business and accept deposits in this state under state or federal law. (f) The department may provide a financial institution relief from a notice and order to withhold and deliver in the form provided under this subsection (3) upon the request of the financial institution. The department must consider the size, customer base, and geographic location of the financial institution when considering whether to provide relief. The department must serve any financial institution so relieved under subsection (1) of this section. (4) Any person who has been served with a notice and order to withhold and deliver under subsection (1) of this section must answer the notice within twenty days, exclusive of the day of service. Any person who has been served with a notice and order to withhold and deliver under subsection (3) of this section must answer the notice within thirty days, exclusive of the day of service. The answer must be in writing, under oath if required by the department, and include true answers to the matters inquired of in the notice. Any person served under subsection (3) of this section may answer in aggregate within thirty days, but must answer separately as to each taxpayer listed and specify any property by taxpayer which is delivered. The department must allow any person served electronically as authorized in subsection (2) or (3) of this section to answer the notice and order to withhold and deliver electronically in a format provided or approved by the department. (5) In the event there is in the possession of any person served with a notice and order to withhold and deliver, any property which may be subject to the claim of the department, such property must be delivered immediately to the department of revenue or its duly authorized representative upon demand. The department must hold the property in trust for application on the indebtedness involved or for return, without interest, in accordance with final determination of liability or nonliability. Instead of delivering the property to the department or the department's duly authorized representative, the person may furnish a bond satisfactory to the department conditioned upon final determination of liability. (6) Should any person, having been served with a notice and order to withhold and deliver, fail to answer the notice and order to withhold and deliver within the time prescribed in this section or otherwise fail to comply with the duties imposed in this section, the department may bring a proceeding, in the superior court of Thurston county or of the county in which service of the notice was made, to enforce the notice and order to withhold and deliver. The court may render judgment by default against such person for the full amount claimed by the department in the notice and order to withhold and deliver or may grant such other relief as the court deems just, together with costs. (7) For purposes of this section, "person" has the same meaning as in RCW 82.04.030 and also includes any agency, department, or institution of the state.
RCW 82.94.060 — Washington Code / Title 82 / Chapter 94 / Section 060
RCW 82.94.060: List of qualifying counties.
Status: in_force

The department must establish a list of qualifying counties, effective July 1, 2022. The list of qualifying counties is effective for a 24-month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the case may be.
RCW 82.25.901 — Washington Code / Title 82 / Chapter 25 / Section 901
RCW 82.25.901: Effective date—2019 c 445.
Status: in_force

This act takes effect October 1, 2019.
RCW 82.14.360 — Washington Code / Title 82 / Chapter 14 / Section 360
RCW 82.14.360: Special stadium sales and use taxes.
Status: in_force

(1) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon the retail sale or use within the county by restaurants, taverns, and bars of food and beverages that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of the tax shall not exceed five-tenths of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax. The tax authorized under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event. As used in this section, "restaurant" does not include grocery stores, mini-markets, or convenience stores. (2) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of the tax shall not exceed two percent of the selling price in the case of a sales tax, or rental value of the vehicle in the case of a use tax. The tax imposed under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event. (3) The revenue from the taxes imposed under the authority of this section shall be used for the purpose of principal and interest payments on bonds, issued by the county, to acquire, construct, own, remodel, maintain, equip, reequip, repair, and operate a baseball stadium. Revenues from the taxes authorized in this section may be used for design and other preconstruction costs of the baseball stadium until bonds are issued for the baseball stadium. The county shall issue bonds, in an amount determined to be necessary by the public facilities district, for the district to acquire, construct, own, and equip the baseball stadium. The county shall have no obligation to issue bonds in an amount greater than that which would be supported by the tax revenues under this section, RCW 82.14.0485 , and 36.38.010 (4) (a) and (b). If the revenue from the taxes imposed under the authority of this section exceeds the amount needed for such principal and interest payments in any year, the excess shall be used solely: (a) For early retirement of the bonds issued for the baseball stadium; and (b) If the revenue from the taxes imposed under this section exceeds the amount needed for the purposes in (a) of this subsection in any year, the excess shall be placed in a contingency fund which may only be used to pay unanticipated capital costs on the baseball stadium, excluding any cost overruns on initial construction. (4) The proceeds of any bonds issued for the baseball stadium shall be provided to the district. (5) As used in this section, "baseball stadium" means "baseball stadium" as defined in RCW 82.14.0485 . (6) The taxes imposed under this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not later than twenty years after the taxes are first collected.
RCW 82.32.023 — Washington Code / Title 82 / Chapter 32 / Section 023
RCW 82.32.023: Definition of product for agreement purposes.
Status: in_force

*** CHANGE IN 2026 *** (SEE 6113-S.SL ) ***

For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible personal property, digital goods, digital codes, digital automated services, other services, extended warranties, and anything else that can be sold or used.
RCW 82.62.060 — Washington Code / Title 82 / Chapter 62 / Section 060
RCW 82.62.060: Employment and wage determinations.
Status: in_force

The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter.
RCW 82.04.4327 — Washington Code / Title 82 / Chapter 04 / Section 4327
RCW 82.04.4327: Deductions—Artistic and cultural organizations.
Status: in_force

In computing tax under this chapter, an artistic or cultural organization may deduct from the measure of tax: (1) All amounts received by the artistic or cultural organization; and (2) The value of articles manufactured by the artistic or cultural organization solely for use by the organization in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs for attendance or viewing by the general public.
RCW 82.08.0251 — Washington Code / Title 82 / Chapter 08 / Section 0251
RCW 82.08.0251: Exemptions—Casual and isolated sales.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to casual and isolated sales of property or service, unless made by a person who is engaged in a business activity taxable under chapters 82.04 or 82.16 RCW: PROVIDED, That the exemption provided by this section shall not be construed as providing any exemption from the tax imposed by chapter 82.12 RCW.
RCW 82.41.110 — Washington Code / Title 82 / Chapter 41 / Section 110
RCW 82.41.110: Construction and application.
Status: in_force

This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it for the purpose of participating in a multistate motor fuel tax agreement.
RCW 82.08.920 — Washington Code / Title 82 / Chapter 08 / Section 920
RCW 82.08.920: Exemptions—Chicken bedding materials.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales to a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products. (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) The definitions in this subsection apply to this section and RCW 82.12.920 . (a) "Bedding materials" means wood shavings, straw, sawdust, shredded paper, and other similar materials. (b) "Farmer" has the same meaning as provided in RCW 82.04.213 . (c) "Agricultural product" has the same meaning as provided in RCW 82.04.213 .
RCW 82.23A.050 — Washington Code / Title 82 / Chapter 23A / Section 050
RCW 82.23A.050: Tax preferences—Expiration dates.
Status: in_force

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
RCW 82.32.787 — Washington Code / Title 82 / Chapter 32 / Section 787
RCW 82.32.787: Reseller's permit—Request for copies.
Status: in_force

A person must, upon request of the department, provide the department with paper or electronic copies of all reseller permits, or other documentation as authorized in RCW 82.04.470 , accepted by that person during the period specified by the department to substantiate wholesale sales. If, instead of the documentation specified in this subsection, the seller has retained the relevant data elements from such permits or other documentation authorized in RCW 82.04.470 , as allowed under the streamlined sales and use tax agreement, the seller must provide such data elements to the department.
RCW 82.34.060 — Washington Code / Title 82 / Chapter 34 / Section 060
RCW 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.
Status: in_force

(1) On and after July 30, 1967, an application for a determination of the cost of an existing or newly completed pollution control facility may be filed with the department in such manner and in such form as may be prescribed by the department. The application shall contain the final cost figures for the installation of the facility and reasonable supporting documents and other proof as required by the department. In the event such facility is not already covered by a certificate issued for the purpose of authorizing the tax exemption or credit provided for in this chapter, the department shall seek the approval of the facility from the appropriate control agency. For any application for a certificate or supplement which was filed with the department not later than November 30, 1981, the department shall determine the final cost of the pollution control facility and issue a supplement to the existing certificate or an original certificate stating the cost of the pollution control facility: PROVIDED, That the cost of an existing pollution control facility shall be the depreciated value thereof at the time of application filed pursuant to this section. (2) When the operation of a facility has commenced and a certificate pertaining thereto has been issued, a credit may be claimed against taxes imposed pursuant to chapters 82.04 , 82.12 and 82.16 RCW. The amount of such credit shall be two percent of the cost of a facility covered by the certificate for each year the certificate remains in force. Such credits shall be cumulative and shall be subject only to the following limitations: (a) No credit exceeding fifty percent of the taxes payable under chapters 82.04 , 82.12 and 82.16 RCW shall be allowed in any reporting period; (b) The net commercial value of any materials captured or recovered through use of a facility shall, first, reduce the credit allowable in the current reporting period and thereafter be applied to reduce any credit balance allowed and not yet utilized: PROVIDED, That for the purposes of this chapter the determination of "net commercial value" shall not include a deduction for the cost or depreciation of the facility. (c) The total cumulative amount of such credits allowed for any facility covered by a certificate shall not exceed fifty percent of the cost of such facility. (d) The total cumulative amount of credits against state taxes authorized by this chapter shall be reduced by the total amount of any federal investment credit or other federal tax credit actually received by the certificate holder applicable to the facility. This reduction shall be made as an offset against the credit claimed in the first reporting period following the allowance of such investment credit, and thereafter as an offset against any credit balance as it shall become available to the certificate holder. (3) Applicants and certificate holders shall provide the department with information showing the net commercial value of materials captured or recovered by a facility and shall make all pertinent books and records available for examination by the department for the purposes of determining the credit provided by this chapter.
RCW 82.29A.135 — Washington Code / Title 82 / Chapter 29A / Section 135
RCW 82.29A.135: Exemptions—Property used for the operation of an anaerobic digester.
Status: in_force

(1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900 . (2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonably necessary in the operation of an anaerobic digester are exempt from leasehold taxes for a period of six years from the date on which the facility or the addition to the existing facility becomes operational. (3) Claims for exemptions authorized by this section must be filed with the department of revenue on forms prescribed by the department of revenue and furnished by the department of revenue. Once filed, the exemption is valid for six assessment years following the date on which the facility or the addition to the existing facility becomes operational and may not be renewed. The department of revenue must verify and approve claims as the department of revenue determines to be justified and in accordance with this section. No claims may be filed after December 31, 2024. (4) The department of revenue may promulgate such rules, pursuant to chapter 34.05 RCW, as are necessary to properly administer this section.
RCW 82.08.900 — Washington Code / Title 82 / Chapter 08 / Section 900
RCW 82.08.900: Exemptions—Anaerobic digesters.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales to an eligible person: (a) In respect to equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving equipment necessary to process biogas from a landfill into marketable coproducts; and (b) Establishing or operating an anaerobic digester or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving an anaerobic digester, or to sales of tangible personal property that becomes an ingredient or component of the anaerobic digester. (2) A person claiming an exemption under this section must keep records necessary for the department to verify eligibility under this section. Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) The definitions in this subsection apply to this section and RCW 82.12.900 unless the context clearly requires otherwise: (a) "Anaerobic digester" means a facility that processes organic material into biogas and digestate using microorganisms in a decomposition process within a closed, oxygen-free container as well as the equipment necessary to process biogas or digestate produced by an anaerobic digester into marketable coproducts, including but not limited to biogas conditioning, compression, nutrient recovery, and electrical generation equipment. (b) "Eligible person" means any person establishing or operating an anaerobic digester or landfill or processing biogas from an anaerobic digester or landfill into marketable coproducts.
RCW 82.04.215 — Washington Code / Title 82 / Chapter 04 / Section 215
RCW 82.04.215: "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
Status: in_force

(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. (2) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. All software is classified as either prewritten or custom. Consistent with this definition "computer software" includes only those sets of coded instructions intended for use by an end user and specifically excludes retained rights in software and master copies of software. (3) "Custom software" means software created for a single person. (4) "Customization of prewritten computer software" means any alteration, modification, or development of applications using or incorporating prewritten computer software for a specific person. "Customization of prewritten computer software" includes individualized configuration of software to work with other software and computer hardware but does not include routine installation. Customization of prewritten computer software does not change the underlying character or taxability of the original prewritten computer software. (5) "Master copies" of software means copies of software from which a software developer, author, inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license. (6) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than such purchaser. Where a person modifies or enhances computer software of which such persons is not the author or creator, the person shall be deemed to be the author or creator only of the person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; however where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for the modification or enhancement, the modification or enhancement shall not constitute prewritten computer software. (7) "Retained rights" means any and all rights, including intellectual property rights such as those rights arising from copyrights, patents, and trade secret laws, that are owned or are held under contract or license by a software developer, author, inventor, publisher, licensor, sublicensor, or distributor.
RCW 82.14.070 — Washington Code / Title 82 / Chapter 14 / Section 070
RCW 82.14.070: Uniformity—Rule making—Model ordinance.
Status: in_force

(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter. (2) It is further the intent of this chapter that the local sales and use tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state sales or use tax upon the same taxable event. The rule making powers of the state department of revenue contained in RCW 82.08.060 and 82.32.300 shall be applicable to this chapter. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model resolution and ordinance. (3) Except as otherwise provided by law, all state sales and use tax exemptions, credits, and deductions apply in an identical manner to local sales and use taxes adopted pursuant to this chapter or other provision of law.
RCW 82.44.035 — Washington Code / Title 82 / Chapter 44 / Section 035
RCW 82.44.035: Valuation of vehicles.
Status: in_force

(1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck or trailer shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the following percentage based on year of service of the vehicle since last sale. The latest purchase year shall be considered the first year of service. YEAR OF SERVICE PERCENTAGE 1 100 2 81 3 67 4 55 5 45 6 37 7 30 8 25 9 20 10 16 11 13 12 11 13 9 14 7 15 3 16 or older 0 (2) The reissuance of a certificate of title and registration certificate for a truck or trailer because of the installation of body or special equipment shall be treated as a sale, and the value of the truck or trailer at that time, as determined by the department from such information as may be available, shall be considered the latest purchase price. (3) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a vehicle other than a truck or trailer shall be eighty-five percent of the manufacturer's base suggested retail price of the vehicle when first offered for sale as a new vehicle, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this subsection (3) based on year of service of the vehicle. If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows: (a) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the vehicle. The department may use an appraisal by the county assessor. In valuing a vehicle for which the current value or selling price is not indicative of the value of similar vehicles of the same year and model, the department shall establish a value that more closely represents the average value of similar vehicles of the same year and model. The value determined in this subsection (3)(a) shall be divided by the applicable percentage listed in (b) of this subsection (3) to establish a value equivalent to a manufacturer's base suggested retail price and this value shall be multiplied by eighty-five percent. (b) The year the vehicle is offered for sale as a new vehicle shall be considered the first year of service. YEAR OF SERVICE PERCENTAGE 1 100 2 81 3 72 4 63 5 55 6 47 7 41 8 36 9 32 10 27 11 26 12 24 13 23 14 21 15 16 16 or older 10 (4) For purposes of this chapter, value shall exclude value attributable to modifications of a vehicle and equipment that are designed to facilitate the use or operation of the vehicle by a person with a disability.
RCW 82.08.02917 — Washington Code / Title 82 / Chapter 08 / Section 02917
RCW 82.08.02917: Youth in crisis—Definition—Limited purpose.
Status: in_force

For the purposes of RCW 82.08.02915 and 82.12.02915 , "youth in crisis" means any youth under eighteen years of age who is either: Homeless; a runaway from the home of a parent, guardian, or legal custodian; abused; neglected; abandoned by a parent, guardian, or legal custodian; or suffering from a substance abuse or mental disorder.
RCW 82.08.160 — Washington Code / Title 82 / Chapter 08 / Section 160
RCW 82.08.160: Remittance of tax—Liquor excise tax fund created.
Status: in_force

(1) On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and (5) of this section, upon receipt of such moneys the state treasurer must credit sixty-five percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) and one hundred percent of the sums collected and remitted under RCW 82.08.150 (3) and (4) to the state general fund and thirty-five percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) to a fund which is hereby created to be known as the "liquor excise tax fund." (2) During the 2012 fiscal year, 66.19 percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the state general fund and the remainder collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the liquor excise tax fund. (3) During fiscal year 2013, all funds collected under RCW 82.08.150 (1), (2), (3), and (4) must be deposited into the state general fund. (4) During the 2013-2015 fiscal biennium, seventy-seven and one-half percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the state general fund, and the remainder collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the liquor excise tax fund. The amendments in *this section are curative, clarifying, and remedial and apply retroactively to July 1, 2013. (5) During the 2015-2017 fiscal biennium, the liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce. It is the intent of the legislature to continue these policies in the 2017-2019 fiscal biennium.
RCW 82.16.040 — Washington Code / Title 82 / Chapter 16 / Section 040
RCW 82.16.040: Exemption.
Status: in_force

The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be required to file returns even though no tax may be due. If the total gross income for a taxable monthly period is two thousand dollars, or more, no exemption or deductions from the gross operating revenue is allowed by this provision.
RCW 82.03.010 — Washington Code / Title 82 / Chapter 03 / Section 010
RCW 82.03.010: Board created.
Status: in_force

There is hereby created the board of tax appeals of the state of Washington as an agency of state government.
RCW 82.46.900 — Washington Code / Title 82 / Chapter 46 / Section 900
RCW 82.46.900: Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
Status: repealed

Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.
RCW 82.64.030 — Washington Code / Title 82 / Chapter 64 / Section 030
RCW 82.64.030: Exemptions.
Status: in_force

The following are exempt from the taxes imposed in this chapter: (1) Any successive sale of a previously taxed syrup. (2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of this exemption. (3) Any sale at wholesale of a trademarked syrup by any person to a person commonly known as a bottler who is appointed by the owner of the trademark to manufacture, distribute, and sell such trademarked syrup within a specified geographic territory. (4) Any sale of syrup in respect to which a tax on the privilege of possession was paid under this chapter before June 1, 1991.
RCW 82.04.425 — Washington Code / Title 82 / Chapter 04 / Section 425
RCW 82.04.425: Exemptions—Accommodation sales.
Status: in_force

This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his or her vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable him or her to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller; nor to sales by a wholly owned subsidiary of a person making sales at retail which are exempt under RCW 82.08.0262 when the parent corporation shall have paid the tax imposed under this chapter.
RCW 82.04.4261 — Washington Code / Title 82 / Chapter 04 / Section 4261
RCW 82.04.4261: Exemptions—Federal small business innovation research program.
Status: in_force

This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).
RCW 82.12.805 — Washington Code / Title 82 / Chapter 12 / Section 805
RCW 82.12.805: Exemptions—Personal property used at an aluminum smelter.
Status: in_force

(1) A person who is subject to tax under RCW 82.12.020 for personal property used at an aluminum smelter, or for tangible personal property that will be incorporated as an ingredient or component of buildings or other structures at an aluminum smelter, or for labor and services rendered with respect to such buildings, structures, or personal property, is eligible for an exemption from the state share of the tax in the form of a credit, as provided in this section. The amount of the credit equals the state share of use tax computed to be due under RCW 82.12.020 . The person must submit information, in a form and manner prescribed by the department, specifying the amount of qualifying purchases or acquisitions for which the exemption is claimed and the amount of exempted tax. (2) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217 . (3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (4) Credits may not be claimed under this section for taxable events occurring on or after January 1, 2027.
RCW 82.08.970 — Washington Code / Title 82 / Chapter 08 / Section 970
RCW 82.08.970: Exemptions—Gases and chemicals used to manufacture semiconductor materials.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of gases and chemicals used by a manufacturer or processor for hire in the manufacturing of semiconductor materials. This exemption is limited to gases and chemicals used in the manufacturing process to grow the product, deposit or grow permanent or sacrificial layers on the product, to etch or remove material from the product, to anneal the product, to immerse the product, to clean the product, and other such uses whereby the gases and chemicals come into direct contact with the product during the manufacturing process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For the purposes of this section, "semiconductor materials" has the same meaning as provided in RCW 82.04.241 . (2) A person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534 . No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW. (3) Any person who has claimed the exemption under this section must reimburse the department for 50 percent of the amount of the tax preference under this section if the number of persons employed by the person claiming the tax preference is less than 90 percent of the person's three-year employment average for the three years immediately preceding the year in which the exemption is claimed. (4) Pursuant to RCW 82.32.790 , this section is contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington. (5) This section expires January 1, 2034, unless the contingency in RCW 82.32.790 (2) occurs.
RCW 82.16.030 — Washington Code / Title 82 / Chapter 16 / Section 030
RCW 82.16.030: Taxable under each schedule if within its purview.
Status: in_force

Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020 (1), shall be taxable under each schedule applicable to the businesses engaged in.
RCW 82.04.43393 — Washington Code / Title 82 / Chapter 04 / Section 43393
RCW 82.04.43393: Deductions—Paymaster services.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax, amounts that a qualified employer of record engaged in providing paymaster services receives from an affiliated business to cover employee costs of a qualified employee. However, no exclusion is allowed under this section for any employee costs incurred in connection with a contractual obligation of the taxpayer to provide services, including staffing services as defined in RCW 82.04.540 . (2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Affiliated" has the same meaning as provided in RCW 82.32.655 (7). (b) "Employee costs" are the actual cost of wages and salaries, benefits, workers' compensation, payroll taxes, withholding, or other assessments paid to or on behalf of an employee. (c) "Functional employment relationship" means having control over the work schedule and activities of the employees and control over all employment decisions such as salary, discipline, hiring, or layoffs. (d) "Paymaster services" means providing payroll and related human resource services. (e) "Qualified employee" means an employee with whom the affiliated business has a functional employment relationship. Neither the employer of record, nor any other affiliate, may have a functional employment relationship with the employee. (f) "Qualified employer of record" is a person who: (i) Has no functional employment relationship with a qualified employee; and (ii) Has no contractual liability with a qualified employee for the employee costs. A qualified employer of record may have statutory or common law liability to the qualified employees or to third parties for employee costs. (3) RCW 82.32.805 (1) does not apply to the deduction authorized in this section.
RCW 82.21.915 — Washington Code / Title 82 / Chapter 21 / Section 915
RCW 82.21.915: Existing agreements—1989 c 2.
Status: in_force

See RCW 70A.305.903 .
RCW 82.14.300 — Washington Code / Title 82 / Chapter 14 / Section 300
RCW 82.14.300: Local government criminal justice assistance—Finding.
Status: in_force

The legislature finds and declares that local government criminal justice systems are in need of assistance. Many counties and cities are unable to provide sufficient funding for additional police protection, mitigation of congested court systems, public safety education, and relief of overcrowded jails. In order to ensure public safety, it is necessary to provide fiscal assistance to help local governments to respond immediately to these criminal justice problems, while initiating a review of the criminal justice needs of cities and counties and the resources available to address those needs. To provide for a more efficient and effective response to these problems, the legislature encourages cities and counties to coordinate strategies against crime and use multijurisdictional and innovative approaches in addressing criminal justice problems.
RCW 82.49.030 — Washington Code / Title 82 / Chapter 49 / Section 030
RCW 82.49.030: Payment of tax—Deposit in general fund and derelict vessel removal account.
Status: in_force

(1) The excise tax imposed under this chapter is due and payable to the department of licensing, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full. (2) Twenty-five percent of the excise tax collected each fiscal year under this chapter must be deposited in the derelict vessel removal account created in RCW 79.100.100 . The remaining excise tax collected under this chapter must be deposited in the general fund.
RCW 82.02.200 — Washington Code / Title 82 / Chapter 02 / Section 200
RCW 82.02.200: Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
Status: in_force

The director may contract with the federal internal revenue service, or other appropriate federal agency, to issue conditional federal employer identification numbers, or other federal credentials or documents, at specified offices and locations of the agency in conjunction with any application for state licenses under chapter 19.02 RCW.
RCW 82.12.99941 — Washington Code / Title 82 / Chapter 12 / Section 99941
RCW 82.12.99941: Exemptions—Bottled water—Primary water source unsafe.
Status: in_force

The provisions of this chapter do not apply in respect to the use of bottled water by persons whose primary source of drinking water is unsafe as provided in RCW 82.08.99941 .
RCW 82.08.037 — Washington Code / Title 82 / Chapter 08 / Section 037
RCW 82.08.037: Credits and refunds for bad debts.
Status: in_force

(1) A seller is entitled to a credit or refund for sales taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003. (2) For purposes of this section, "bad debts" does not include: (a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid; (b) Expenses incurred in attempting to collect debt; (c) Debts sold or assigned by the seller to third parties, where the third party is without recourse against the seller; and (d) Repossessed property. (3) If a credit or refund of sales tax is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made. (4) Payments on a previously claimed bad debt are applied first proportionally to the taxable price of the property or service and the sales or use tax thereon, and secondly to interest, service charges, and any other charges. (5) If the seller uses a certified service provider as defined in RCW 82.32.020 to administer its sales tax responsibilities, the certified service provider may claim, on behalf of the seller, the credit or refund allowed by this section. The certified service provider must credit or refund the full amount received to the seller. (6) The department must allow an allocation of bad debts among member states to the streamlined sales tax agreement, as defined in RCW 82.58.010 (1), if the books and records of the person claiming bad debts support the allocation. (7) A person's right to claim a credit or refund under this section is not assignable. No person other than the original seller in the transaction that generated the bad debt or, as provided in subsection (5) of this section, a certified service provider, is entitled to claim a credit or refund under this section. If the original seller in the transaction that generated the bad debt has sold or assigned the debt instrument to a third party with recourse, the original seller may claim a credit or refund under this section only after the debt instrument is reassigned by the third party to the original seller.
RCW 82.51.020 — Washington Code / Title 82 / Chapter 51 / Section 020
RCW 82.51.020: Deposits in motor vehicle fund and multimodal transportation account.
Status: in_force

(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070 ; and (2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070 .
RCW 82.50.530 — Washington Code / Title 82 / Chapter 50 / Section 530
RCW 82.50.530: Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.
Status: in_force

No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation. However, if a park trailer as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with the provisions of Title 84 RCW, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040 .
RCW 82.32.010 — Washington Code / Title 82 / Chapter 32 / Section 010
RCW 82.32.010: Application of chapter stated.
Status: in_force

The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.
RCW 82.08.997 — Washington Code / Title 82 / Chapter 08 / Section 997
RCW 82.08.997: Exemptions—Temporary medical housing.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of temporary medical housing by a health or social welfare organization, if the following conditions are met: (a) The temporary medical housing is provided only: (i) While the patient is receiving medical treatment at: (A) A hospital required to be licensed under RCW 70.41.090 ; or (B) an outpatient clinic associated with such hospital; or (ii) During any period of recuperation or observation immediately following medical treatment received by a patient at a facility in (a)(i)(A) or (B) of this subsection; and (b) The health or social welfare organization does not furnish lodging or related services to the general public. (2) For the purposes of this section, the following definitions apply: (a) "Health or social welfare organization" has the meaning provided in RCW 82.04.431 ; and (b) "Temporary medical housing" means transient lodging and related services provided to a patient or the patient's immediate family, legal guardian, or other persons necessary to the patient's mental or physical well-being.
RCW 82.86.060 — Washington Code / Title 82 / Chapter 86 / Section 060
RCW 82.86.060: Preemption.
Status: in_force

A city or county may not impose a tax, measured on a per line basis, on radio access lines, interconnected voice over internet protocol service lines, or switched access lines, for the purpose of ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center or crisis call center hub; or providing personnel or acute behavioral health, crisis outreach, or crisis stabilization services, as defined in RCW 71.24.025 , associated with directly responding to the 988 crisis hotline.
RCW 82.04.755 — Washington Code / Title 82 / Chapter 04 / Section 755
RCW 82.04.755: Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
Status: in_force

(1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140 (1)(b)(ii). (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808 , and is not subject to an expiration date.
RCW 82.32.605 — Washington Code / Title 82 / Chapter 32 / Section 605
RCW 82.32.605: Annual tax performance report—Hog fuel.
Status: in_force

(1) Every taxpayer claiming an exemption under RCW 82.08.956 or 82.12.956 must file with the department a complete annual tax performance report under RCW 82.32.534 , except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington. (2) This section expires June 30, 2034.
RCW 82.12.810 — Washington Code / Title 82 / Chapter 12 / Section 810
RCW 82.12.810: Exemptions—Air pollution control facilities at a thermal electric generation facility—Exceptions—Payments on cessation of operation.
Status: in_force

(1) For the purposes of this section, "air pollution control facilities" mean any treatment works, control devices and disposal systems, machinery, equipment, structures, property, property improvements, and accessories, that are installed or acquired for the primary purpose of reducing, controlling, or disposing of industrial waste that, if released to the outdoor atmosphere, could cause air pollution, or that are required to meet regulatory requirements applicable to their construction, installation, or operation. (2) The provisions of this chapter do not apply in respect to: (a) The use of air pollution control facilities installed and used by a light and power business, as defined in RCW 82.16.010 , in generating electric power; or (b) The use of labor and services performed in respect to the installing of air pollution control facilities. (3) The exemption provided under this section applies only to air pollution control facilities that are: (a) Constructed or installed after May 15, 1997, and used in a thermal electric generation facility placed in operation after December 31, 1969, and before July 1, 1975; and (b) Constructed or installed to meet applicable regulatory requirements established under state or federal law, including the Washington clean air act, chapter 70A.15 RCW. (4) This section does not apply to the use of tangible personal property for maintenance or repairs of the pollution control equipment or to labor and services performed in respect to such maintenance or repairs. (5) If production of electricity at a thermal electric generation facility for any calendar year after 2002 and before 2023 falls below a twenty percent annual capacity factor for the generation facility, all or a portion of the tax previously exempted under this section in respect to construction or installation of air pollution control facilities at the generation facility shall be due according to the schedule provided in RCW 82.08.810 (5). (6) *RCW 82.32.393 applies to this section.
RCW 82.01.090 — Washington Code / Title 82 / Chapter 01 / Section 090
RCW 82.01.090: Director—Exercise of powers, duties and functions formerly vested in tax commission.
Status: in_force

Except for the powers and duties devolved upon the board of tax appeals by the provisions of RCW 82.03.010 through 82.03.190 , the director of revenue shall, after July 1, 1967, exercise those powers, duties and functions theretofore vested in the tax commission of the state of Washington, including all powers, duties and functions of the commission acting as the commission or as the state board of equalization or in any other capacity.
RCW 82.59.050 — Washington Code / Title 82 / Chapter 59 / Section 050
RCW 82.59.050: Conditional approval of applications—Appeals.
Status: in_force

(1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the investment project as described in the application will comply with the required criteria of this chapter. (3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within 10 days of the denial. (4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority or a city official designated by the city to hear such appeals within 30 days after receipt of the denial. The appeal before the city's governing authority or designated city official must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city on the appeal is final.
RCW 82.38.035 — Washington Code / Title 82 / Chapter 38 / Section 035
RCW 82.38.035: Tax liability.
Status: in_force

(1) A licensed supplier is liable for and must pay tax on fuel as provided in *RCW 82.38.030 (7) (a) and (i). On a two-party exchange, or buy-sell agreement between two licensed suppliers, the receiving exchange partner or buyer shall be liable for and pay the tax. (2) A refiner is liable for and must pay tax on fuel removed from a refinery as provided in *RCW 82.38.030 (7)(b). (3) A licensed distributor is liable for and must pay tax on fuel as provided in *RCW 82.38.030 (7)(c). (4) A licensed blender is liable for and must pay tax on fuel as provided in *RCW 82.38.030 (7)(f). (5) A licensed dyed special fuel user is liable for and must pay tax on fuel as provided in *RCW 82.38.030 (7)(g). (6) A terminal operator is jointly and severally liable for and must pay tax on fuel if, at the time of removal: (a) The position holder of the fuel is a person other than the terminal operator and is not a licensee; (b) The terminal operator is not a licensee; (c) The position holder has an expired internal revenue notification certificate; (d) The terminal operator has reason to believe that information on the internal revenue notification certificate is false. (7) A terminal operator is jointly and severally liable for and must pay tax on special fuel if the special fuel is removed and is not dyed or marked in accordance with internal revenue service requirements, and the terminal operator provides a person with a bill of lading, shipping paper, or similar document indicating the special fuel is dyed or marked in accordance with internal revenue service requirements. (8) International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay tax on fuel used to operate motor vehicles on state highways. (9) Dyed special fuel users are liable for and must pay tax on dyed special fuel used on state highways unless the use of the fuel is exempt from the tax.
RCW 82.38.270 — Washington Code / Title 82 / Chapter 38 / Section 270
RCW 82.38.270: Violations—Penalties.
Status: in_force

(1) It is unlawful for a person to: (a) Have dyed special fuel in the fuel supply tank of a vehicle that is licensed or required to be licensed for highway use or maintain dyed special fuel in bulk storage for highway use, unless the person maintains an uncanceled dyed special fuel user license or is otherwise exempt under this chapter; (b) Hold dyed special fuel for use, intended use, sale, or intended sale in a manner in violation of this chapter; (c) Evade a tax or fee imposed under this chapter; (d) File a false statement of a material fact regarding the administration and enforcement of this chapter or otherwise commit any fraud or make a false representation on a fuel tax license application, fuel tax refund application, fuel tax return, fuel tax record, or fuel tax refund claim; (e) Act as a fuel licensee unless the person holds an uncanceled fuel license issued by the department authorizing the person to engage in that business; (f) Knowingly assist another person to evade a tax or fee imposed by this chapter; (g) Knowingly operate a conveyance for the purpose of hauling, transporting, or delivering fuel in bulk and not possess an invoice, bill of sale, or other statement showing the name, address, and tax license number of the seller or consignor, the destination, the name, address, and tax license number of the purchaser or consignee, and the number of gallons; (h) Refuse to permit the department or its authorized representative to examine the person's books, papers, records, storage facilities, and equipment used in conjunction with the use, distribution, or sale of fuel; (i) Display, or cause to permit to be displayed, or to have in possession, any fuel license knowing the same to be fictitious, or to have been suspended, canceled, revoked, or altered; (j) Lend to, or knowingly permit the use of, by one not entitled thereto, any fuel license issued to the person lending it or permitting it to be used; (k) Display or to represent as one's own any fuel license not issued to the person displaying the same; (l) Use or to conspire with any governmental official, agent, or employee for the use of any requisition, purchase order, or any card or any authority to which the person is not specifically entitled by government regulations, for the purpose of obtaining any fuel or other inflammable petroleum products upon which the fuel tax has not been paid; (m) Sell or dispense natural gas or propane for their own use or the use of others into tanks of vehicles powered by this fuel when the vehicle does not display a valid decal or other identifying device as provided in RCW 82.38.075 ; (n) Knowingly display, or cause to permit to be displayed, or possess, a fictitious or altered international fuel tax agreement decal or license; (o) Fail to display, or improperly display, a valid international fuel tax agreement decal associated with a valid international fuel tax agreement license; (p) Operate a motor vehicle as provided in RCW 82.38.090 (3) without having first obtained a license as required by this chapter; and (q) Offer for sale as taxed fuel, fuel which the seller knows or has reason to know to be untaxed. (2)(a) A single violation of subsection (1)(a) and (b) of this section is a gross misdemeanor under chapter 9A.20 RCW. (b) Multiple violations of subsection (1)(a) and (b) of this section and violations of subsection (1)(c) through (g) of this section are a class C felony under chapter 9A.20 RCW. (3) Violations of subsection (1)(h) through (q) of this section are a gross misdemeanor under chapter 9A.20 RCW. (4) In addition to other penalties and remedies provided by law, the court must order a person or corporation found guilty of violating subsection (1)(c) through (g) of this section to: (a) Pay the tax or fee evaded plus interest, commencing at the date the tax or fee was first due, at the rate of twelve percent per year, compounded monthly; and (b) Pay a penalty of 100 percent of the tax evaded. (5) The tax imposed by this chapter is held in trust by the licensee until paid to the department, and a licensee who appropriates the tax to the licensee's own use or to any use other than the payment of the tax is guilty of a felony or gross misdemeanor in accordance with the theft and anticipatory provisions of Title 9A RCW. A person, partnership, corporation, or corporate officer who fails to pay to the department the tax is personally liable to the state for the amount of the tax.
RCW 82.04.217 — Washington Code / Title 82 / Chapter 04 / Section 217
RCW 82.04.217: "Direct service industrial customer," "aluminum smelter."
Status: in_force

(1) "Direct service industrial customer" means the same as in RCW 82.16.0495 . (2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum.
RCW 82.92.100 — Washington Code / Title 82 / Chapter 92 / Section 100
RCW 82.92.100: Tax deferral certificates.
Status: in_force

(1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, and 82.14 RCW on each eligible investment project. (2) The department must keep a running total of all estimated sales and use tax deferrals provided under this chapter during each fiscal biennium. (3) The deferral certificate is valid during active construction of a qualified investment project and expires on the day the city issues a certificate of occupancy for the investment project for which a deferral certificate was issued. (4) This section expires July 1, 2032.
RCW 82.60.070 — Washington Code / Title 82 / Chapter 60 / Section 070
RCW 82.60.070: Annual tax performance report by recipients—Assessment of taxes, interest.
Status: in_force

(1)(a) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.60.025 , the lessee must file a complete annual tax performance report, and the applicant is not required to file a complete annual tax performance report. (b) The department must use the information reported on the annual tax performance report required by this section to study the tax deferral program authorized under this chapter. The department must report to the legislature by December 1, 2018. The report must measure the effect of the program on job creation, the number of jobs created for residents of eligible areas, company growth, and such other factors as the department selects. (2) Except as provided in RCW 82.60.063 , if, on the basis of a tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is not eligible for tax deferral under this chapter, the amount of deferred taxes outstanding for the project, according to the repayment schedule in RCW 82.60.060 , is immediately due. For purposes of this subsection (2), the repayment schedule in RCW 82.60.060 is suspended during the period of time that a taxpayer is receiving relief from repayment of deferred taxes under RCW 82.60.063 . (3) A recipient who must repay deferred taxes under subsection (2) of this section because the department has found that an investment project is not eligible for tax deferral under this chapter is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes. (4) Notwithstanding any other provision of this section or RCW 82.32.534 , deferred taxes on the following need not be repaid: (a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565 ; and (b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565 .
RCW 82.04.2908 — Washington Code / Title 82 / Chapter 04 / Section 2908
RCW 82.04.2908: Tax on provision of room and domiciliary care to assisted living facility residents.
Status: in_force

(1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of an assisted living facility licensed under chapter 18.20 RCW, the amount of tax with respect to such business shall be equal to the gross income of the business, multiplied by the rate of 0.275 percent. (2) For the purposes of this section, "domiciliary care" has the meaning provided in RCW 18.20.020 .
RCW 82.14.0485 — Washington Code / Title 82 / Chapter 14 / Section 0485
RCW 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.
Status: in_force

(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall not exceed 0.017 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax. (2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county. (3) Moneys collected under this section shall only be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium. (4) No tax may be collected under this section before January 1, 1996, and no tax may be collected under this section unless the taxes under RCW 82.14.360 are being collected. The tax imposed in this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not more than twenty years after the tax is first collected. (5) As used in this section, "baseball stadium" means a baseball stadium with natural turf and a retractable roof or canopy, together with associated parking facilities, constructed in the largest city in a county with a population of one million or more.
RCW 82.59.130 — Washington Code / Title 82 / Chapter 59 / Section 130
RCW 82.59.130: Tax preference performance statement.
Status: in_force

(1) This section is the tax preference performance statement for the tax preference contained in chapter 332, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment. (2) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808 (2)(a). (3) It is the legislature's specific public policy objective to expand affordable housing options for low-income households, specifically in urban areas where there is underutilized commercial property. (4)(a) To measure the effectiveness of the tax preference in chapter 332, Laws of 2024, the joint legislative audit and review committee must evaluate the number of increased housing units on underutilized commercial property. If a review finds that the number of affordable housing units has not increased, then the legislature intends to repeal this tax preference. (b) The review must be provided to the fiscal committees of the legislature by December 31, 2032. (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any available data source, including data collected by the department under RCW 82.59.080 .
RCW 82.56.050 — Washington Code / Title 82 / Chapter 56 / Section 050
RCW 82.56.050: Interstate audits article of compact declared to be in force in this state.
Status: in_force

Article VIII of the multistate tax compact relating to interaudits shall be in force in and with respect to this state.
RCW 82.14.049 — Washington Code / Title 82 / Chapter 14 / Section 049
RCW 82.14.049: Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
Status: in_force

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(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030 , upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes: (a) Acquiring, constructing, maintaining, or operating public sports stadium facilities; (b) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities; (c) Youth or amateur sport activities or facilities; or (d) Debt or refinancing debt issued for the purposes of subsection (1) of this section. (2) In a county of one million or more, at least seventy-five percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180 (2)(b)(i)(B), until that debt is fully retired.
RCW 82.14.040 — Washington Code / Title 82 / Chapter 14 / Section 040
RCW 82.14.040: County ordinance to contain credit provision.
Status: in_force

(1) Any county ordinance adopted under RCW 82.14.030 (1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030 (1) for the full amount of any city sales or use tax imposed under RCW 82.14.030 (1) upon the same taxable event. (2) Any county ordinance adopted under RCW 82.14.030 (2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030 (2) for the full amount of any city sales or use tax imposed under RCW 82.14.030 (2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030 (2).
RCW 82.03.150 — Washington Code / Title 82 / Chapter 03 / Section 150
RCW 82.03.150: Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
Status: in_force

In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.05 RCW. The board, any member of the board, and the board's tax referees also have all powers granted the department of revenue pursuant to RCW 82.32.110 . In the case of appeals within the scope of RCW 82.03.130 (1)(b) the board or any member thereof may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board or any member thereof may deem necessary or appropriate.
RCW 82.23A.900 — Washington Code / Title 82 / Chapter 23A / Section 900
RCW 82.23A.900: Effective date—1989 c 383.
Status: in_force

This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.
RCW 82.52.020 — Washington Code / Title 82 / Chapter 52 / Section 020
RCW 82.52.020: State's tax laws made applicable to federal areas—Exception.
Status: in_force

From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States located within the exterior boundaries of the state, to the same extent and with the same effect as though such area was not a federal area: PROVIDED, That nothing in this section shall be construed as extending the provisions of this title to the gross income received from, or to sales made for use in performing within a federal military or naval reservation, any contract entered into with the United States of America, or any department or agency thereof or any subcontract made pursuant thereto for which a bid covering such contract or subcontract was submitted prior to October 9, 1940.
RCW 82.60.080 — Washington Code / Title 82 / Chapter 60 / Section 080
RCW 82.60.080: Employment and wage determinations.
Status: in_force

The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter.
RCW 82.41.090 — Washington Code / Title 82 / Chapter 41 / Section 090
RCW 82.41.090: Appeal procedures.
Status: in_force

The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be in accordance with chapters 34.05 and 82.38 RCW.
RCW 82.32.532 — Washington Code / Title 82 / Chapter 32 / Section 532
RCW 82.32.532: Digital products—Nexus.
Status: in_force

(1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215 , including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes residing on servers located in this state in determining whether the person has substantial nexus with this state. (2) For purposes of this section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.
RCW 82.87.030 — Washington Code / Title 82 / Chapter 87 / Section 030
RCW 82.87.030: Distribution of revenues.
Status: in_force

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(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows: (a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230 ; and (b) Any remainder collected each fiscal year shall be deposited into the common school construction account [fund]. (2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150 .
RCW 82.12.036 — Washington Code / Title 82 / Chapter 12 / Section 036
RCW 82.12.036: Exemptions and credits—Pollution control facilities.
Status: in_force

See chapter 82.34 RCW.
RCW 82.18.060 — Washington Code / Title 82 / Chapter 18 / Section 060
RCW 82.18.060: No multiple taxation of single transaction.
Status: in_force

To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction. To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.
RCW 82.24.040 — Washington Code / Title 82 / Chapter 24 / Section 040
RCW 82.24.040: Duty of wholesaler.
Status: in_force

(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes. (2) No wholesaler in this state may possess within this state unstamped cigarettes except that: (a) Every wholesaler in the state who is licensed under Washington state law may possess within this state unstamped cigarettes for such period of time after receipt as is reasonably necessary to affix the stamps as required; and (b) Any wholesaler in the state who is licensed under Washington state law and who furnishes a surety bond in a sum satisfactory to the department, shall be permitted to set aside, without affixing the stamps required by this chapter, such part of the wholesaler's stock as may be necessary for the conduct of the wholesaler's business in making sales to persons in another state or foreign country or to instrumentalities of the federal government. Such unstamped stock shall be kept separate and apart from stamped stock. (3) Every wholesaler licensed under Washington state law shall, at the time of shipping or delivering any of the articles taxed herein to a point outside of this state or to a federal instrumentality, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery, whether or not stamps were affixed thereto, and shall transmit such true duplicate invoice to the department, at Olympia, not later than the fifteenth day of the following calendar month. For failure to comply with the requirements of this section, the department may revoke the permission granted to the taxpayer to maintain a stock of goods to which the stamps required by this chapter have not been affixed. (4) Unstamped cigarettes possessed by a wholesaler under subsection (2) of this section that are transferred by the wholesaler to another facility of the wholesaler within the borders of Washington shall be transferred in compliance with RCW 82.24.250 . (5) Every wholesaler who is licensed by Washington state law shall sell cigarettes to retailers located in Washington only if the retailer has a current cigarette retailer's license or is an Indian tribal organization authorized to possess untaxed cigarettes under this chapter and the rules adopted by the department. (6) Nothing in this section shall be construed as limiting any otherwise lawful activity under a cigarette tax compact pursuant to chapter 43.06 RCW.
RCW 82.14.0494 — Washington Code / Title 82 / Chapter 14 / Section 0494
RCW 82.14.0494: Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
Status: in_force

(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall be 0.016 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax. (2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county. (3) Before the issuance of bonds in RCW 43.99N.020 , all revenues collected on behalf of the county under this section shall be transferred to the public stadium authority. After bonds are issued under RCW 43.99N.020 , all revenues collected on behalf of the county under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060 . (4) The definitions in RCW 36.102.010 apply to this section. (5) This section expires on the earliest of the following dates: (a) December 31, 1999, if the conditions for issuance of bonds under RCW 43.99N.020 have not been met before that date; (b) The date on which all bonds issued under RCW 43.99N.020 have been retired; or (c) Twenty-three years after the date the tax under this section is first imposed.
RCW 82.90.010 — Washington Code / Title 82 / Chapter 90 / Section 010
RCW 82.90.010: Findings—Intent.
Status: in_force

(1) The legislature finds that while Washington state has significant solar resources and increasing electricity generation from solar installations, these are concentrated in rooftop installations and in utility-scale solar projects on rural lands that could otherwise be devoted to crop lands, grazing lands, or other productive uses. A recent study estimates that in the United States about 51 percent of utility-scale solar facilities are in deserts, 33 percent are on croplands, 10 percent are in grasslands and forests, and only 2.5 percent of solar power comes from urban areas. (2) The legislature further finds that in urbanized areas the land devoted to transportation, both moving and parking vehicles, is substantial and becomes unavailable for additional uses. Surface parking lots that serve large commercial, industrial, and residential institutional developments present an opportunity for solar power on parking lot canopies to gain added benefits for the use of this land. Solar canopies would significantly contribute to the state's goals of reducing greenhouse gas emissions from the electricity sector and boost overall electricity supplies as the state increases the electrification of transportation and powering and heating buildings. Additionally, solar canopies provide weather protection in summer and winter to both the vehicles under the canopies and people moving from their cars into the buildings served by the parking lot. (3) The legislature further finds that the initial capital costs of installing solar generation on parking lot canopies will in most cases be fully amortized over time with the power generated and sold into the electricity system, but that initial capital costs may deter incorporation of installations into new projects. For these reasons, the legislature intends to provide for a deferral of state and local sales and use taxes for eligible costs of the construction of a solar canopy at qualifying commercial centers.
RCW 82.12.9999 — Washington Code / Title 82 / Chapter 12 / Section 9999
RCW 82.12.9999: Exemptions—Vehicles using clean alternative fuels and electric vehicles.
Status: in_force

(1) Beginning August 1, 2019, beginning with sales made or lease agreements signed on or after the qualification period start date: (a) The provisions of this chapter do not apply as provided in (b) of this subsection in respect to the use of new or used passenger cars, light duty trucks, and medium duty passenger vehicles that: (i) Are exclusively powered by a clean alternative fuel; or (ii) Use at least one method of propulsion that is capable of being reenergized by an external source of electricity and are capable of traveling at least 30 miles using only battery power; and (iii)(A) Have a fair market value at the time use tax is imposed for purchased vehicles that: (I) For a vehicle that is a new vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $45,000; or (II) For a vehicle that is a used vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $30,000; or (B) Have a fair market value at the inception of the lease for leased vehicles that: (I) For a vehicle that is a new vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $45,000; or (II) For a vehicle that is a used vehicle at the time of the purchase date or the date the lease agreement was signed, does not exceed $30,000; (b)(i) The exemption in this section is only applicable for up to the amounts specified in (b)(ii) or (iii) of this subsection of: (A) The total amount of the vehicle's purchase price, for sales made; or (B) The total lease payments made plus any additional purchase price of the leased vehicle if the original lessee purchases the leased vehicle before the qualification period end date, for lease agreements signed. (ii) Based on the purchase date or the date the lease agreement was signed of the vehicle if the vehicle is a new vehicle at the time of the purchase date or the date the lease agreement was signed: (A) From the qualification period start date until July 31, 2021, the maximum amount eligible under (b)(i) of this subsection is $25,000; (B) From August 1, 2021, until July 31, 2023, the maximum amount eligible under (b)(i) of this subsection is $20,000; (C) From August 1, 2023, until July 31, 2025, the maximum amount eligible under (b)(i) of this subsection is $15,000. (iii) If the vehicle is a used vehicle at the time of the purchase date or the date the lease agreement was signed, the maximum amount eligible under (b)(i) of this subsection is $16,000. (2)(a) The seller must keep records necessary for the department to verify eligibility under this section, except as provided in (b) of this subsection. A person claiming the exemption must also submit itemized information to the department for all vehicles for which an exemption is claimed that must include the following: Vehicle make; vehicle model; model year; whether the vehicle has been sold or leased; date of sale or start date of lease; length of lease; fair market value of the vehicle; and the total amount qualifying for the incentive claimed for each vehicle, in addition to the future monthly amount to be claimed for each leased vehicle. This information must be provided in a form and manner prescribed by the department. (b) (a) of this subsection applies only if the seller or person claiming the exemption is a vehicle dealer, as defined under RCW 46.70.011 . When the seller is not a vehicle dealer, the department of licensing must establish a process for granting the tax exemption under this section for use tax otherwise collected at the time the ownership of a vehicle is transferred when the vehicle qualifies for the use tax exemption under subsection (1)(a) of this section, and must provide any information required under (a) of this subsection that it obtains as part of the vehicle titling and registration process for these vehicles to the department on at least a quarterly basis. (3)(a) Vehicles purchased or leased vehicles for which the lease agreement was signed after the qualification period end date do not qualify for the exemption under this section. (b) All leased vehicles that qualified for the exemption under this section before the qualification period end date must continue to receive the exemption as described under subsection (1)(b) of this section on any lease payments due through the remainder of the lease before August 1, 2028. (4) The definitions in RCW 82.08.9999 apply to this section. (5) This section is supported by the revenues generated in RCW 46.17.324 , and therefore takes effect only if RCW 46.17.324 is enacted by June 30, 2019. (6) This section expires August 1, 2028.
RCW 82.32.220 — Washington Code / Title 82 / Chapter 32 / Section 220
RCW 82.32.220: Execution of warrant—Levy upon property—Satisfaction.
Status: in_force

The department of revenue may issue an order of execution, pursuant to a filed warrant, directed to the sheriff of the county in which the warrant has been filed, commanding the sheriff to levy upon and sell the real and/or personal property of the taxpayer found within the sheriff's county, or so much thereof as may be necessary, for the payment of the amount of the warrant, plus the cost of executing the warrant, and return the warrant to the department of revenue and pay to it the money collected by virtue thereof within sixty days after the receipt of the warrant. The sheriff shall thereupon proceed upon the same in all respects and with like effect as prescribed by law with respect to execution or other process issued against rights or property upon judgments of the superior court. The sheriff shall be entitled to fees as provided by law for the sheriff's services in levying execution on a superior court judgment and the clerk shall be entitled to a filing fee as provided by law, which shall be added to the amount of the warrant. The proceeds received from any sale shall be credited upon the amount due under the warrant and when the final amount due is received, together with interest, penalties, and costs, the judgment docket shall show the claim for taxes to be satisfied and the clerk of the court shall so note upon the docket. Any surplus received from any sale of property shall be paid to the taxpayer or to any lienholder entitled thereto. If the return on the warrant shows that the same has not been satisfied in full, the amount of the deficiency shall remain the same as a judgment against the taxpayer which may be collected in the same manner as the original amount of the warrant.
RCW 82.04.4339 — Washington Code / Title 82 / Chapter 04 / Section 4339
RCW 82.04.4339: Deductions—Salmon recovery grants.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax amounts received by a nonprofit organization from the United States or any instrumentality thereof, the state of Washington or any municipal corporation or political subdivision thereof, or an Indian tribe as defined in RCW 43.06.523 , as salmon recovery grants. (2) For the purposes of this section, the following definitions apply: (a) "Nonprofit organization" has the same meaning as in RCW 82.04.3651 . (b) "Salmon recovery grant" means, solely for the purposes of this section, financial assistance provided to primarily benefit the public as a whole by renewing, restoring, or protecting, by human intervention, salmon ecosystems or salmon habitats in this state, whether or not such financial assistance furthers the regulatory activities of the grantor.
RCW 82.38.050 — Washington Code / Title 82 / Chapter 38 / Section 050
RCW 82.38.050: Tax liability on leased motor vehicles.
Status: in_force

(1) A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license. (2) The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days.
RCW 82.38.195 — Washington Code / Title 82 / Chapter 38 / Section 195
RCW 82.38.195: Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Status: in_force

An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.
RCW 82.63.060 — Washington Code / Title 82 / Chapter 63 / Section 060
RCW 82.63.060: Administration.
Status: in_force

Chapter 82.32 RCW applies to the administration of this chapter.
RCW 82.08.998 — Washington Code / Title 82 / Chapter 08 / Section 998
RCW 82.08.998: Exemptions—Weatherization of a residence.
Status: in_force

(1) The tax imposed by RCW 82.08.020 does not apply to sales of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence. (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020 .
RCW 82.14B.220 — Washington Code / Title 82 / Chapter 14B / Section 220
RCW 82.14B.220: Transfer of tax revenues from counties to local governments.
Status: in_force

(1) A county located east of the crest of the Cascade mountains with a population between 530,000 and 1,500,000 receiving tax revenues under this chapter that operates a regional 911 emergency communications system must transfer a portion of the county 911 excise tax revenues received under RCW 82.14B.030 (1), (2), and (3) to the corresponding local government operating a municipal public safety answering point or receiving calls transferred from the regional 911 emergency communications system for disposition and dispatch. The portion of the county 911 excise tax to be transferred by a county operating a regional 911 communications system is the same percentage used for the tax imposed pursuant to RCW 82.14.420 (7) and (8). (2) Beginning in calendar year 2026, the amount calculated in subsection (1) of this section must be transferred quarterly by the county operating the regional 911 emergency communications system to the corresponding local government operating a municipal public safety answering point or receiving calls transferred from the regional 911 emergency communications system to a municipal public safety answering point for disposition and dispatch for the quarter. (3) For the purposes of this section, "regional 911 emergency communications system" means a 911 emergency communications system operated by a county that is responsible for receiving incoming 911 emergency calls for multiple local government law enforcement and fire response agencies.
RCW 82.38.235 — Washington Code / Title 82 / Chapter 38 / Section 235
RCW 82.38.235: Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Status: in_force

When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012 (10). The warrant is a lien upon title to, and interest in all real and personal property of the person against whom the warrant is issued. The warrant is sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state.
RCW 82.23B.050 — Washington Code / Title 82 / Chapter 23B / Section 050
RCW 82.23B.050: Rules.
Status: in_force

The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the taxes levied under this chapter.
RCW 82.04.4295 — Washington Code / Title 82 / Chapter 04 / Section 4295
RCW 82.04.4295: Deductions—Manufacturing activities completed outside the United States.
Status: in_force

In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240 , the value of articles to the extent of manufacturing activities completed outside the United States, if: (1) Any additional processing of such articles in this state consists of minor final assembly only; and (2) In the case of domestic manufacture of such articles, can be and normally is done at the place of initial manufacture; and (3) The total cost of the minor final assembly does not exceed two percent of the value of the articles; and (4) The articles are sold and shipped outside the state.
RCW 82.04.368 — Washington Code / Title 82 / Chapter 04 / Section 368
RCW 82.04.368: Exemptions—Nonprofit organizations—Credit and debt services.
Status: in_force

This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services: (1) Presenting individual and community credit education programs including credit and debt counseling; (2) Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner; (3) Establishing and administering negotiated repayment programs for debtors; or (4) Providing advice or assistance to a debtor with regard to subsection (1), (2), or (3) of this section.
RCW 82.32.215 — Washington Code / Title 82 / Chapter 32 / Section 215
RCW 82.32.215: Revocation of certificate of registration.
Status: in_force

(1) The department may, by order, revoke the certificate of registration of a taxpayer for any of the following reasons: (a) A warrant issued under this chapter is not paid within thirty days after it has been filed with the clerk of the superior court; (b) The taxpayer is delinquent, for three consecutive reporting periods, in the transmission to the department of retail sales tax collected by the taxpayer; or (c)(i)(A) The taxpayer was convicted of violating RCW 82.32.290 (4) and continues to engage in business without fully complying with RCW 82.32.290 (4)(b) (i) through (iii); or (B) A person convicted of violating RCW 82.32.290 (4) is an owner, officer, director, partner, trustee, member, or manager of the taxpayer, and the person and taxpayer have not fully complied with RCW 82.32.290 (4)(b) (i) through (iii). (ii) For the purposes of this subsection (1)(c), the terms "manager," "member," and "officer" mean the same as defined in RCW 82.32.145 . (2) If the department enters a final order revoking a taxpayer's certificate of registration, a copy of the order must, if practicable, be posted in a conspicuous place at the main entrance to the taxpayer's place of business. The department may also post a final order revoking a taxpayer's certificate of registration in any public facility, such as a courthouse or post office, as may be allowed by the public entity that owns or occupies the facility. A final order posted at the taxpayer's place of business must remain posted until such time as the taxpayer is eligible to have its certificate of registration reinstated as provided in subsection (3) of this section or has abandoned the premises. A taxpayer will not be deemed to have abandoned the premises if the taxpayer or any person with an ownership interest in the taxpayer continues to operate a substantially similar type of business under a different legal entity at the same location. (3) Any certificate revoked under subsection (1) of this section may not be reinstated, nor may a new certificate of registration be issued to the taxpayer, until: (a) The amount due on the warrant has been paid, or provisions for payment satisfactory to the department have been entered, and until the taxpayer has deposited with the department security for payment of any taxes, increases, and penalties, due or which may become due in an amount and under such terms and conditions as the department of revenue may require, but the amount of the security may not be greater than one-half the estimated average annual liability of the taxpayer; or (b) The taxpayer and, if applicable, the owner, officer, director, partner, trustee, member, or manager of the taxpayer who was convicted of violating RCW 82.32.290 (4) are in full compliance with RCW 82.32.290 (4)(b) (i) through (iii), if the certificate of registration was revoked under the provisions of subsection (1)(c) of this section.
RCW 82.48.080 — Washington Code / Title 82 / Chapter 48 / Section 080
RCW 82.48.080: Payment and distribution of taxes.
Status: in_force

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The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.