RCW 82.75.010 — Washington Code / Title 82 / Chapter 75 / Section 010
RCW 82.75.010: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Biotechnology" means a technology based on the science of biology, microbiology, molecular biology, cellular biology, biochemistry, or biophysics, or any combination of these, and includes, but is not limited to, recombinant DNA techniques, genetics and genetic engineering, cell fusion techniques, and new bioprocesses, using living organisms, or parts of organisms. (3) "Biotechnology product" means any virus, therapeutic serum, antibody, protein, toxin, antitoxin, vaccine, blood, blood component or derivative, allergenic product, or analogous product produced through the application of biotechnology that is used in the prevention, treatment, or cure of diseases or injuries to humans. (4) "Department" means the department of revenue. (5)(a) "Eligible investment project" means an investment in qualified buildings or qualified machinery and equipment, including labor and services rendered in the planning, installation, and construction of the project. (b) The lessor or owner of a qualified building is not eligible for a deferral unless: (i) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or (ii)(A) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee; (B) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.75.070 ; and (C) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee. (6)(a) "Initiation of construction" means the date that a building permit is issued under the building code adopted under RCW 19.27.031 for: (i) Construction of the qualified building, if the underlying ownership of the building vests exclusively with the person receiving the economic benefit of the deferral; (ii) Construction of the qualified building, if the economic benefits of the deferral are passed to a lessee as provided in subsection (5)(b)(ii)(A) of this section; or (iii) Tenant improvements for a qualified building, if the economic benefits of the deferral are passed to a lessee as provided in subsection (5)(b)(ii)(A) of this section. (b) "Initiation of construction" does not include soil testing, site clearing and grading, site preparation, or any other related activities that are initiated before the issuance of a building permit for the construction of the foundation of the building. (c) If the investment project is a phased project, "initiation of construction" applies separately to each phase. (7) "Manufacturing" has the meaning provided in RCW 82.04.120 . (8) "Medical device" means an instrument, apparatus, implement, machine, contrivance, implant, in vitro reagent, or other similar or related article, including any component, part, or accessory, that is designed or developed and: (a) Recognized in the national formulary, or the United States pharmacopeia, or any supplement to them; (b) Intended for use in the diagnosis of disease, or in the cure, mitigation, treatment, or prevention of disease or other conditions in human beings or other animals; or (c) Intended to affect the structure or any function of the body of human beings or other animals, and which does not achieve any of its primary intended purposes through chemical action within or on the body of human beings or other animals and which is not dependent upon being metabolized for the achievement of any of its principal intended purposes. (9) "Person" has the meaning provided in RCW 82.04.030 . (10) "Qualified buildings" means construction of new structures, and expansion or renovation of existing structures for the purpose of increasing floor space or production capacity used for biotechnology product manufacturing or medical device manufacturing activities, including plant offices, commercial laboratories for process development, quality assurance and quality control, and warehouses or other facilities for the storage of raw material or finished goods if the facilities are an essential or an integral part of a factory, plant, or laboratory used for biotechnology product manufacturing or medical device manufacturing. If a building is used partly for biotechnology product manufacturing or medical device manufacturing and partly for other purposes, the applicable tax deferral must be determined by apportionment of the costs of construction under rules adopted by the department. (11) "Qualified machinery and equipment" means all new industrial and research fixtures, equipment, and support facilities that are an integral and necessary part of a biotechnology product manufacturing or medical device manufacturing operation. "Qualified machinery and equipment" includes: Computers; software; data processing equipment; laboratory equipment; manufacturing components such as belts, pulleys, shafts, and moving parts; molds, tools, and dies; operating structures; and all equipment used to control or operate the machinery. (12) "Recipient" means a person receiving a tax deferral under this chapter.
RCW 82.42.270 — Washington Code / Title 82 / Chapter 42 / Section 270
RCW 82.42.270: Subpoenas.
Status: in_force

(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must: (a) State that an order is sought pursuant to this subsection; (b) Adequately specify the records, documents, or testimony; and (c) Declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the department's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the department's authority. (2) Where the application under this subsection is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this subsection constitutes authority of law for the agency to subpoena the records or testimony. (3) The department or its duly authorized agent may seek approval and a court may issue an order under this subsection without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation. (4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges. (5) The department may not disclose any return or tax information obtained in response to a subpoena issued under this section, except as under this chapter. (6) A third party may not be held civilly liable for any harm resulting from that person's compliance with a subpoena issued under the authority of this section. (7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.
RCW 82.17.020 — Washington Code / Title 82 / Chapter 17 / Section 020
RCW 82.17.020: Information related to manufacturer's zero-emission vehicle program activities—Transmission to department.
Status: in_force

(1) By October 31st of each year, the department of ecology must transmit to the department the following information related to each manufacturer's zero-emission vehicle program activities during the preceding model year, using information reported to the department of ecology under chapter 70A.30 RCW: (a) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, the number of surplus ZEV credits banked by each manufacturer for use in complying with the requirements of the zero-emission vehicle program during a future model year, and the model year of each banked credit. The information reported under this subsection (1)(a) must include any banked ZEV credits that were generated prior to model year 2024 that continued to be banked during implementation of the program in model year 2024 and in subsequent model years; and (b) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, for each purchase or sale of zero-emission vehicle credits by the manufacturer: (i) The date of the purchase or sale; (ii) The identity of the other manufacturer involved in the purchase or sale transaction; (iii) The volume of zero-emission vehicle credits included in the purchase or sale; and (iv) The model year of the credits purchased or sold. (2) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, each manufacturer must record and report to the department, in a form and manner prescribed by the department, the price, per credit and in total, of the zero-emission vehicle credits included in transactions specified in subsection (1)(b) of this section and in such a way that it identifies the specific transaction reported by the department of ecology to the department. A manufacturer that sold credits associated with model year 2023 vehicles prior to May 20, 2025, must report to the department the price per credit, and number of such credits sold, at the same time that it is required to report any sales of model year 2024 credits. Manufacturers must report the information required under this subsection by October 31st for the previous model year of the zero-emission vehicle program. (3) Unaggregated information pertaining to the price of zero-emission vehicle credits in an individual zero-emission vehicle credit transaction is financial, commercial, and proprietary information exempt from public disclosure under chapter 42.56 RCW. Information related to the price of zero-emission vehicle credits in an individual zero-emission vehicle credit transaction under subsection (2) of this section must be aggregated by a time period no more frequent than the calendar quarter in which the transaction occurred, and in a manner that does not disclose the price of a ZEV credit in a specific transaction.
RCW 82.32.534 — Washington Code / Title 82 / Chapter 32 / Section 534
RCW 82.32.534: Annual report requirement for tax preferences.
Status: in_force

(1)(a)(i) Beginning in calendar year 2018, every person claiming a tax preference that requires an annual tax performance report under this section must file a complete annual report with the department. The report is due by May 31st of the year following any calendar year in which a person becomes eligible to claim the tax preference that requires a report under this section. (ii) If the tax preference is a deferral of tax, the first annual tax performance report must be filed by May 31st of the calendar year following the calendar year in which the investment project is certified by the department as operationally complete. An annual tax performance report must also be filed by May 31st of each succeeding calendar year through the calendar year in which the deferred taxes are fully repaid or are immediately due and payable because the recipient of the deferral is no longer eligible for the deferral. (iii) The department may extend the due date for timely filing of annual reports under this section as provided in RCW 82.32.590 . (b) The report must include information detailing employment and wages for employment positions in Washington for the year that the tax preference was claimed. However, persons engaged in manufacturing commercial airplanes or components of such airplanes may report employment and wage information per job at the manufacturing site for the year that the tax preference was claimed. The report must not include names of employees. The report must also detail employment by the total number of full-time, part-time, and temporary positions for the year that the tax preference was claimed. In lieu of reporting employment and wage data required under this subsection, taxpayers may instead opt to allow the employment security department to release the same employment and wage information from unemployment insurance records to the department and the joint legislative audit and review committee. This option is intended to reduce the reporting burden for taxpayers, and each taxpayer electing to use this option must affirm that election in accordance with procedures approved by the employment security department. (c) Persons receiving the benefit of the tax preference provided by RCW 82.16.0421 or claiming any of the tax preferences provided by RCW 82.04.2909 , 82.04.4481 , 82.08.805 , 82.12.805 , or 82.12.022 (5) must indicate on the annual report the quantity of product produced in this state during the time period covered by the report. (d) If a person filing a report under this section did not file a report with the department in the previous calendar year, the report filed under this section must also include employment and wage information for the calendar year immediately preceding the calendar year for which a tax preference was claimed. (2)(a) As part of the annual report, the department and the joint legislative audit and review committee may request additional information necessary to measure the results of, or determine eligibility for, the tax preference. (b) The report must include the amount of the tax preference claimed for the calendar year covered by the report. For a person that claimed an exemption provided in RCW 82.08.025651 or 82.12.025651 , the report must include the amount of tax exempted under those sections in the prior calendar year for each general area or category of research and development for which exempt machinery and equipment and labor and services were acquired in the prior calendar year. (3) Other than information requested under subsection (2)(a) of this section, the information contained in an annual report filed under this section is not subject to the confidentiality provisions of RCW 82.32.330 and may be disclosed to the public upon request. (4)(a) Except as otherwise provided by law, if a person claims a tax preference that requires an annual report under this section but fails to submit a complete report by the due date or any extension under RCW 82.32.590 , the department must declare: (i) Thirty-five percent of the amount of the tax preference claimed for the previous calendar year to be immediately due and payable; (ii) An additional fifteen percent of the amount of the tax preference claimed for the previous calendar year to be immediately due and payable if the person has previously been assessed under this subsection (4) for failure to submit a report under this section for the same tax preference; and (iii) If the tax preference is a deferral of tax, the amount immediately due under this subsection is the deferred tax divided by the number of years in the repayment period. If the economic benefits of the deferral are passed to a lessee, the lessee is responsible for payment to the extent the lessee has received the economic benefit. (b) The department may not assess interest or penalties on amounts due under this subsection. (5) The department must use the information from this section to prepare summary descriptive statistics by category. No fewer than three taxpayers may be included in any category. The department must report these statistics to the legislature each year by December 31st. (6) For the purposes of this section: (a) "Person" has the meaning provided in RCW 82.04.030 and also includes the state and its departments and institutions. (b) "Tax preference" has the meaning provided in RCW 43.136.021 and includes only the tax preferences requiring a report under this section.
RCW 82.45.230 — Washington Code / Title 82 / Chapter 45 / Section 230
RCW 82.45.230: Accounts into which tax is deposited.
Status: in_force

(1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows: (a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050 ; (b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290 ; (c) 79.4 percent must be deposited into the general fund; and (d) The remainder must be deposited into the educational legacy trust account created in RCW 83.100.230 . (2) Beginning July 1, 2023, and thereafter, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows: (a) 5.2 percent must be deposited into the public works assistance account created in RCW 43.155.050 ; (b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290 ; (c) 79.4 percent must be deposited into the general fund; and (d) The remainder must be deposited into the education legacy trust account created in RCW 83.100.230 .
RCW 82.32.240 — Washington Code / Title 82 / Chapter 32 / Section 240
RCW 82.32.240: Tax constitutes debt to the state—Priority of lien.
Status: in_force

Any tax due and unpaid and all increases and penalties thereon, shall constitute a debt to the state and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies. In all cases of probate, insolvency, assignment for the benefit of creditors, or bankruptcy, involving any taxpayer who is, or decedent who was, engaging in business, the claim of the state for said taxes and all increases and penalties thereon shall be a lien upon all real and personal property of the taxpayer, and the mere existence of such cases or conditions shall be sufficient to create such lien without any prior or subsequent action by the state, and in all such cases it shall be the duty of all administrators, executors, guardians, receivers, trustees in bankruptcy or assignees for the benefit of creditors, to notify the department of revenue of such administration, receivership or assignment within sixty days from the date of their appointment and qualification. The lien provided for by this section shall attach as of the date of the assignment for the benefit of creditors or of the initiation of the probate, insolvency, or bankruptcy proceedings: PROVIDED, That this sentence shall not be construed as affecting the validity or priority of any earlier lien that may have attached previously in favor of the state under any other section of this title. Any administrator, executor, guardian, receiver or assignee for the benefit of creditors not giving the notification as provided for above shall become personally liable for payment of the taxes and all increases and penalties thereon to the extent of the value of the property subject to administration that otherwise would have been available for the payment of such taxes, increases, and penalties by the administrator, executor, guardian, receiver, or assignee. As used in this section, "probate" includes the nonprobate claim settlement procedure under chapter 11.42 RCW, and "executor" and "administrator" includes any notice agent acting under chapter 11.42 RCW.
RCW 82.32.520 — Washington Code / Title 82 / Chapter 32 / Section 520
RCW 82.32.520: Sourcing of calls.
Status: in_force

(1) Except for the defined telecommunications services listed in subsection (3) of this section, the sale of telecommunications service as defined in RCW 82.04.065 sold on a call-by-call basis is sourced to (a) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (b) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located. (2) Except for the defined telecommunications services listed in subsection (3) of this section, a sale of telecommunications service as defined in RCW 82.04.065 sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use. (3) The sales of telecommunications service as defined in RCW 82.04.065 that are listed in subsection (3) of this section is sourced to each level of taxing jurisdiction as follows: (a) A sale of mobile telecommunications services, other than air-ground radiotelephone service and prepaid calling service, is sourced to the customer's place of primary use as required by RCW 82.08.066 . (b) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either (i) the seller's telecommunications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller. (c) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced as follows: (i) When a prepaid calling service or a prepaid wireless calling service is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (ii) When a prepaid calling service or a prepaid wireless calling service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller; (iii) When (c)(i) and (ii) of this subsection do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; (iv) When (c)(i), (ii), and (iii) of this subsection do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; (v) When (c)(i), (ii), (iii), and (iv) of this subsection do not apply, including the circumstance where the seller is without sufficient information to apply those provisions, the sale is sourced as provided in RCW 82.32.730 (1)(e); (vi) In the case of a sale of prepaid wireless calling service, (c)(v) of this subsection includes as an option the location associated with the mobile telephone number. (d) A sale of a private communication service is sourced as follows: (i) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located. (ii) Service where all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located. (iii) Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent in each level of jurisdiction in which the customer channel termination points are located. (iv) Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points. (4) The definitions in this subsection apply throughout this chapter. (a) "Air-ground radiotelephone service" means air-ground radio service, as defined in 47 C.F.R. Sec. 22.99, as amended or renumbered as of January 1, 2003, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. (b) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls. (c) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. (d) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service. "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area. (e) "Customer channel termination point" means the location where the customer either inputs or receives the communications. (f) "End user" means the person who uses the telecommunications service. In the case of an entity, the term end user means the individual who uses the service on behalf of the entity. (g) "Home service provider" means the same as that term is defined in RCW 82.04.065 . (h) "Mobile telecommunications service" means the same as that term is defined in RCW 82.04.065 . (i) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider. (j) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. A postpaid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service. (k) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number and/or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. (l) "Prepaid wireless calling 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 advance that is sold in predetermined units or dollars of which the number declines with use in a known amount. (m) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. (n) "Service address" means: (i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid; (ii) If the location in (n)(i) of this subsection is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; (iii) If the locations in (n)(i) and (ii) of this subsection are not known, the location of the customer's place of primary use.
RCW 82.01.080 — Washington Code / Title 82 / Chapter 01 / Section 080
RCW 82.01.080: Director—Delegation of powers and duties—Responsibility.
Status: in_force

The director may delegate any power or duty vested in or transferred to the director by law, or executive order, to the assistant director or to any of the director's subordinates; but the director shall be responsible for the official acts of the officers and employees of the department.
RCW 82.12.9651 — Washington Code / Title 82 / Chapter 12 / Section 9651
RCW 82.12.9651: Exemptions—Gases and chemicals used in production of semiconductor materials.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of gases and chemicals used by a manufacturer or processor for hire in the production of semiconductor materials. This exemption is limited to gases and chemicals used in the production 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 production process, or uses of gases and chemicals to clean the chambers and other like equipment in which such processing takes place. For purposes of this section, "semiconductor materials" has the meaning provided in RCW 82.04.2404 and 82.04.294 (3). (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 . (3) No application is necessary for the tax exemption. The person is subject to all of the requirements of chapter 82.32 RCW. (4) 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. (5) This section expires January 1, 2034.
RCW 82.24.552 — Washington Code / Title 82 / Chapter 24 / Section 552
RCW 82.24.552: Enforcement—Administration—Inspection of books and records.
Status: in_force

(1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting cigarettes for sale to any person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of cigarettes for sale in the possession of a specific common carrier as defined in RCW 81.80.010 doing business in this state, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband cigarettes. (2) If a person neglects or refuses to produce and submit for inspection any book, record, or document as required by this section when requested to do so by the department, the board, or its agent, then the department or the board may seek an order in superior court compelling production of the books, records, or documents.
RCW 82.04.432 — Washington Code / Title 82 / Chapter 04 / Section 432
RCW 82.04.432: Deductions—Municipal sewer service fees or charges.
Status: in_force

In computing the tax imposed by this chapter, municipal sewerage utilities and other public corporations imposing and collecting fees or charges for sewer service may deduct from the measure of the tax, amounts paid to another municipal corporation or governmental agency for sewerage interception, treatment or disposal.
RCW 82.08.02565 — Washington Code / Title 82 / Chapter 08 / Section 02565
RCW 82.08.02565: Exemptions—Sales of machinery and equipment for manufacturing, research and development, or a testing operation—Labor and services for installation—Exemption certificate—Rules.
Status: in_force

(1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a manufacturer or processor for hire of machinery and equipment used directly in a manufacturing operation or research and development operation, to sales to a person engaged in testing for a manufacturer or processor for hire of machinery and equipment used directly in a testing operation, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment. (b) Except as provided in (c) of this subsection, sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department by rule. The seller must retain a copy of the certificate for the seller's files. (c)(i) The exemption under this section is in the form of a remittance for a gas distribution business, as defined in RCW 82.16.010 , claiming the exemption for machinery and equipment used for the production of compressed natural gas or liquefied natural gas for use as a transportation fuel. (ii) A gas distribution business claiming an exemption from state and local tax in the form of a remittance under this section must pay the tax under RCW 82.08.020 and all applicable local sales taxes. Beginning July 1, 2017, the gas distribution business may then apply to the department for remittance of state and local sales and use taxes. A gas distribution business may not apply for a remittance more frequently than once a quarter. The gas distribution business must specify the amount of exempted tax claimed and the qualifying purchases for which the exemption is claimed. The gas distribution business must retain, in adequate detail, records to enable the department to determine whether the business is entitled to an exemption under this section, including: Invoices; proof of tax paid; and documents describing the machinery and equipment. (iii) The department must determine eligibility under this section based on the information provided by the gas distribution business, which is subject to audit verification by the department. The department must on a quarterly basis remit exempted amounts to qualifying businesses who submitted applications during the previous quarter. (iv) Beginning July 1, 2028, a gas distribution business may not apply for a refund under this section or RCW 82.12.02565 . (2) For purposes of this section and RCW 82.12.02565 : (a) "Machinery and equipment" means industrial fixtures, devices, and support facilities, and tangible personal property that becomes an ingredient or component thereof, including repair parts and replacement parts. "Machinery and equipment" includes pollution control equipment installed and used in a manufacturing operation, testing operation, or research and development operation to prevent air pollution, water pollution, or contamination that might otherwise result from the manufacturing operation, testing operation, or research and development operation. "Machinery and equipment" also includes digital goods. (b) "Machinery and equipment" does not include: (i) Hand-powered tools; (ii) Property with a useful life of less than one year; (iii) Buildings, other than machinery and equipment that is permanently affixed to or becomes a physical part of a building; and (iv) Building fixtures that are not integral to the manufacturing operation, testing operation, or research and development operation that are permanently affixed to and become a physical part of a building, such as utility systems for heating, ventilation, air conditioning, communications, plumbing, or electrical. (c) Machinery and equipment is "used directly" in a manufacturing operation, testing operation, or research and development operation if the machinery and equipment: (i) Acts upon or interacts with an item of tangible personal property; (ii) Conveys, transports, handles, or temporarily stores an item of tangible personal property at the manufacturing site or testing site; (iii) Controls, guides, measures, verifies, aligns, regulates, or tests tangible personal property at the site or away from the site; (iv) Provides physical support for or access to tangible personal property; (v) Produces power for, or lubricates machinery and equipment; (vi) Produces another item of tangible personal property for use in the manufacturing operation, testing operation, or research and development operation; (vii) Places tangible personal property in the container, package, or wrapping in which the tangible personal property is normally sold or transported; or (viii) Is integral to research and development as defined in RCW 82.63.010 . (d) "Manufacturer" means a person that qualifies as a manufacturer under RCW 82.04.110 . "Manufacturer" also includes a person that: (i) Prints newspapers or other materials; or (ii) Is engaged in the development of prewritten computer software that is not transferred to purchasers by means of tangible storage media. (e) "Manufacturing" means only those activities that come within the definition of "to manufacture" in RCW 82.04.120 and are taxed as manufacturing or processing for hire under chapter 82.04 RCW, or would be taxed as such if such activity were conducted in this state or if not for an exemption or deduction. "Manufacturing" also includes printing newspapers or other materials. An activity is not taxed as manufacturing or processing for hire under chapter 82.04 RCW if the activity is within the purview of chapter 82.16 RCW. (f) "Manufacturing operation" means the manufacturing of articles, substances, or commodities for sale as tangible personal property. A manufacturing operation begins at the point where the raw materials enter the manufacturing site and ends at the point where the processed material leaves the manufacturing site. With respect to the production of class A or exceptional quality biosolids by a wastewater treatment facility, the manufacturing operation begins at the point where class B biosolids undergo additional processing to achieve class A or exceptional quality standards. Notwithstanding anything to the contrary in this section, the term also includes that portion of a cogeneration project that is used to generate power for consumption within the manufacturing site of which the cogeneration project is an integral part. The term does not include the preparation of food products on the premises of a person selling food products at retail. (g) "Cogeneration" means the simultaneous generation of electrical energy and low-grade heat from the same fuel. (h) "Research and development operation" means engaging in research and development as defined in RCW 82.63.010 by a manufacturer or processor for hire. (i) "Testing" means activities performed to establish or determine the properties, qualities, and limitations of tangible personal property. (j) "Testing operation" means the testing of tangible personal property for a manufacturer or processor for hire. A testing operation begins at the point where the tangible personal property enters the testing site and ends at the point where the tangible personal property leaves the testing site. The term also includes the testing of tangible personal property for use in that portion of a cogeneration project that is used to generate power for consumption within the manufacturing site of which the cogeneration project is an integral part. The term does not include the testing of tangible personal property for use in the production of electricity by a light and power business as defined in RCW 82.16.010 or the preparation of food products on the premises of a person selling food products at retail. (3) This section does not apply (a) to sales of machinery and equipment used directly in the manufacturing, research and development, or testing of cannabis, useable cannabis, or cannabis-infused products, or (b) to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such machinery and equipment. (4) The exemptions in this section do not apply to an ineligible person. For purposes of this subsection, the following definitions apply: (a) "Affiliated group" means a group of two or more entities that are either: (i) Affiliated as defined in RCW 82.32.655 ; or (ii) Permitted to file a consolidated return for federal income tax purposes. (b) "Ineligible person" means all members of an affiliated group if all of the following apply: (i) At least one member of the affiliated group was registered with the department to do business in Washington state on or before July 1, 1981; (ii) As of August 1, 2015, the combined employment in this state of the affiliated group exceeds forty thousand full-time and part-time employees, based on data reported to the employment security department by the affiliated group; and (iii) The business activities of the affiliated group primarily include development, sales, and licensing of computer software and services.
RCW 82.04.4267 — Washington Code / Title 82 / Chapter 04 / Section 4267
RCW 82.04.4267: Exemptions—Operation of parking/business improvement areas.
Status: in_force

This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110 .
RCW 82.08.0257 — Washington Code / Title 82 / Chapter 08 / Section 0257
RCW 82.08.0257: Exemptions—Auction sales of personal property used in farming.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of cannabis, useable cannabis, or cannabis-infused products.
RCW 82.08.225 — Washington Code / Title 82 / Chapter 08 / Section 225
RCW 82.08.225: Taxes on lodging, car rentals, and restaurants—Deposit into statewide tourism marketing account.
Status: in_force

Beginning July 1, 2025, 0.2 percent of taxes collected pursuant to RCW 82.08.020 (1) on retail sales of lodging, car rentals, and restaurants, up to $3,000,000 per biennium, must be deposited into the statewide tourism marketing account created in RCW 43.384.040 .
RCW 82.38.120 — Washington Code / Title 82 / Chapter 38 / Section 120
RCW 82.38.120: Issuance of license—Refusal, suspension, revocation.
Status: in_force

(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant: (a) Who formerly held a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause; (b) Who is a subterfuge for the real party in interest whose license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW has been revoked for cause; (c) Who, as an individual licensee, or partner, officer, director, owner, or managing employee of a licensee, has had a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW denied, suspended, or revoked for cause; (d) Who has an unsatisfied debt to the state assessed under either chapter *82.36, 82.38, 82.42, or 46.87 RCW; (e) Who formerly held as an individual, partner, officer, director, owner, managing employee of a licensee, or subterfuge for a real party in interest, a license issued by the federal government or a state that allowed a person to buy or sell untaxed motor vehicle, special, or aircraft fuel, which has been suspended or revoked for cause; (f) Who pleaded guilty to or was convicted as an individual, partner, officer, director, owner, or managing employee of a licensee in this or any other state, Canadian province, or in any federal jurisdiction of a gross misdemeanor or felony crime directly related to the fuel distribution business or has been subject to a civil judgment involving fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A RCW; (g) Who misrepresented or concealed a material fact in obtaining a license or reinstating a license; (h) Who violated a statute or administrative rule regulating fuel taxation or distribution; (i) Who failed to cooperate with the department's investigations by: (i) Not furnishing papers or documents; (ii) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or (iii) Not responding to subpoenas issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding; (j) Who failed to comply with an order issued by the director; or (k) Upon other sufficient cause being shown. (2) Refusals, suspensions, and revocations under this section become final 30 days after notice is served upon the licensee or applicant of the intention to refuse, suspend, or revoke the authority granted in this chapter. (3) Before a refusal, suspension, or revocation under this section becomes final, the department must offer the applicant a review by the department and must grant the applicant at least 20 days written notice of the time, place, and method thereof.
RCW 82.32A.010 — Washington Code / Title 82 / Chapter 32A / Section 010
RCW 82.32A.010: Administration of chapter.
Status: in_force

The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter.
RCW 82.24.020 — Washington Code / Title 82 / Chapter 24 / Section 020
RCW 82.24.020: Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
Status: in_force

(1) There is levied and collected as provided in this chapter , a tax upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to 12.125 cents per cigarette. (2) Wholesalers subject to the payment of this tax may, if they wish, absorb five one-hundredths cents per cigarette of the tax and not pass it on to purchasers without being in violation of this section or any other act relating to the sale or taxation of cigarettes. (3) For purposes of this chapter, "possession" means both (a) physical possession by the purchaser and, (b) when cigarettes are being transported to or held for the purchaser or his or her designee by a person other than the purchaser, constructive possession by the purchaser or his or her designee, which constructive possession is deemed to occur at the location of the cigarettes being so transported or held. (4) In accordance with federal law and rules prescribed by the department, an enrolled member of a federally recognized Indian tribe may purchase cigarettes from an Indian tribal organization under the jurisdiction of the member's tribe for the member's own use exempt from the applicable taxes imposed by this chapter. Except as provided in subsection (5) of this section, any person, who purchases cigarettes from an Indian tribal organization and who is not an enrolled member of the federally recognized Indian tribe within whose jurisdiction the sale takes place, is not exempt from the applicable taxes imposed by this chapter. (5) If the state enters into a cigarette tax contract or agreement with a federally recognized Indian tribe under chapter 43.06 RCW, the terms of the contract or agreement take precedence over any conflicting provisions of this chapter while the contract or agreement is in effect.
RCW 82.02.220 — Washington Code / Title 82 / Chapter 02 / Section 220
RCW 82.02.220: Exclusion of steam, electricity, or electrical energy from definition of certain terms.
Status: in_force

When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electricity, or electrical energy.
RCW 82.04.035 — Washington Code / Title 82 / Chapter 04 / Section 035
RCW 82.04.035: "Plantation Christmas trees."
Status: in_force

"Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170 .
RCW 82.04.2905 — Washington Code / Title 82 / Chapter 04 / Section 2905
RCW 82.04.2905: Tax on providing day care.
Status: in_force

(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent. (2) Until January 1, 2035, this chapter does not apply to amounts received by a child care provider for the care and supervision for periods of less than 24 hours of children: (a) Under 13 years of age; or (b) Under 19 years of age who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter 43.216 RCW. (3) The exemption under subsection (2) of this section applies only to persons primarily engaged in the business of providing child care.
RCW 82.12.99991 — Washington Code / Title 82 / Chapter 12 / Section 99991
RCW 82.12.99991: 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 82.14B.010 — Washington Code / Title 82 / Chapter 14B / Section 010
RCW 82.14B.010: Findings.
Status: in_force

The legislature finds that the state and counties should be provided with an additional revenue source to fund 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to impose an excise tax on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.
RCW 82.58.040 — Washington Code / Title 82 / Chapter 58 / Section 040
RCW 82.58.040: State adoption of agreement—Existing laws unaffected.
Status: in_force

No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
RCW 82.18.025 — Washington Code / Title 82 / Chapter 18 / Section 025
RCW 82.18.025: 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 82.59.005 — Washington Code / Title 82 / Chapter 59 / Section 005
RCW 82.59.005: Findings.
Status: in_force

The legislature finds that: (1) Many cities in Washington are actively planning for growth under the growth management act, chapter 36.70A RCW, and through tax incentives, the private market can assist Washington in meeting its housing goals; (2) Many downtown centers lack available affordable housing, which results in long commutes that increase greenhouse gas emissions and by using existing buildings to create affordable housing units, units can be available more quickly and with a reduced impact on waste streams and the environment compared to newly constructed units; (3) The construction industry provides living wage jobs for families across Washington; (4) In the current economic climate, the creation of additional affordable housing units is essential to the economic health of our cities and our state; (5) It is critical that Washington state promote its cities and its property owners that will provide affordable housing; (6) Constructing new housing units can take years, and many existing buildings can be repurposed quickly to meet the state's workforce and affordable housing needs; (7) Many existing buildings are located in downtown centers, near work and services where there is limited land available for new construction; (8) In downtowns across the state, there is a high level of open commercial space, which will likely remain, due to changes in how businesses use office space following the COVID-19 pandemic; (9) A meaningful, fair, and predictable economic incentive should be created to stimulate the redevelopment of underutilized commercial property in targeted urban areas through a limited sales and use tax deferral program as provided by this chapter; and (10) This limited tax deferral will help the owners achieve the highest and best use of land and enable cities to more fully realize their planning goals.
RCW 82.50.060 — Washington Code / Title 82 / Chapter 50 / Section 060
RCW 82.50.060: Tax additional.
Status: in_force

Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
RCW 82.12.0208 — Washington Code / Title 82 / Chapter 12 / Section 0208
RCW 82.12.0208: Exemptions—Digital codes.
Status: in_force

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(1) The provisions of this chapter do not apply in respect to the use of a digital code for one or more digital products, if the use of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.12.020 . (2) The provisions of this chapter do not apply to the use by a business or other organization of digital goods, digital codes, digital automated services, or services defined as a retail sale in *RCW 82.04.050 (6)(c) for the purpose of making the digital good or digital automated service, including a digital good or digital automated service acquired through the use of a digital code, or service defined as a retail sale in *RCW 82.04.050 (6)(c) available free of charge for the use or enjoyment of the general public. For purposes of this subsection (2), "general public" has the same meaning as in RCW 82.08.0208 . The exemption provided in this subsection (2) does not apply unless the user has the legal right to broadcast, rebroadcast, transmit, retransmit, license, relicense, distribute, redistribute, or exhibit the product, in whole or in part, to the general public. (3) The provisions of this chapter do not apply to the use by students of digital goods furnished by a public or private elementary or secondary school, or an institution of higher education as defined in section 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009. (4)(a) The provisions of this chapter do not apply in respect to the use of digital goods that are: (i) Of a noncommercial nature, such as personal email communications; (ii) Created solely for an internal audience; or (iii) Created solely for the business needs of the person who created the digital good, including business email communications, but not including the type of digital good that is offered for sale. (b) This subsection (4) does not apply to the use of any digital goods purchased by the user, the user's donor, or anybody on the user's behalf. (5) The provisions of this chapter do not apply in respect to the use of digital products or digital codes obtained by the end user free of charge. (6) The provisions of this chapter do not apply to the use by a business of digital goods, and services rendered in respect to digital goods, where the digital goods and services rendered in respect to digital goods are used solely for business purposes. The exemption provided by this subsection (6) also applies to the use by a business of a digital code if all of the digital goods to be obtained through the use of the code will be used solely for business purposes. For purposes of this subsection (6), the definitions in RCW 82.08.0208 apply. (7)(a) A business or other organization subject to the tax imposed in RCW 82.12.020 on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050 (6)(c) that are concurrently available for use within and outside this state is entitled to apportion the amount of tax due this state based on users in this state compared to users everywhere. The department may authorize or require an alternative method of apportionment supported by the taxpayer's records that fairly reflects the proportion of in-state to out-of-state use by the taxpayer of the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050 (6)(c). (b) No apportionment under this subsection (7) is allowed unless the apportionment method is supported by the taxpayer's records kept in the ordinary course of business. (c) For purposes of this subsection (7), the following definitions apply: (i) "Concurrently available for use within and outside this state" means that employees or other agents of the taxpayer may use the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050 (6)(c) simultaneously at one or more locations within this state and one or more locations outside this state. A digital code is concurrently available for use within and outside this state if employees or other agents of the taxpayer may use the digital goods or digital automated services to be obtained by the code simultaneously at one or more locations within this state and one or more locations outside this state; and (ii) "User" means an employee or agent of the taxpayer who is authorized by the taxpayer to use the digital goods, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050 (6)(c) in the performance of his or her duties as an employee or other agent of the taxpayer. (8)(a) Except as provided in (b) of this subsection (8), the provisions of this chapter do not apply to the use of audio or video programming provided by a radio or television broadcaster. (b)(i) Except as provided in (b)(ii) of this subsection (8), the exemption provided in this subsection (8) does not apply in respect to programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service. (ii) The exemption provided in this subsection (8) applies to the sale of programming described in (b)(i) of this subsection (8) if the seller is subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale. (c) For purposes of this subsection (8), "radio or television broadcaster" includes satellite radio providers, satellite television providers, cable television providers, providers of subscription internet television, and persons who provide radio or television broadcasting to listeners or viewers for no charge.
RCW 82.46.090 — Washington Code / Title 82 / Chapter 46 / Section 090
RCW 82.46.090: Application of chapter 82.45 RCW.
Status: in_force

The following provisions apply to this chapter unless the context clearly requires otherwise. (1) The taxes imposed under this chapter shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW. (2) The definitions in chapter 82.45 RCW apply throughout this chapter.
RCW 82.08.0256 — Washington Code / Title 82 / Chapter 08 / Section 0256
RCW 82.08.0256: Exemptions—Sale of the operating property of a public utility to the state or a political subdivision.
Status: in_force

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The tax levied by RCW 82.08.020 does not apply to sales (including transfers of title through decree of appropriation) heretofore or hereafter made of the entire operating property of a publicly or privately owned public utility, or of a complete operating integral section thereof, to the state or a political subdivision thereof for use in conducting any public service business as defined in RCW 82.16.010 . For purposes of this section, "operating property" includes digital goods and digital codes.
RCW 82.23A.030 — Washington Code / Title 82 / Chapter 23A / Section 030
RCW 82.23A.030: Exemptions from tax.
Status: in_force

The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. If the tax is paid by any person other than the first person having taxable possession of a petroleum product, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax. (2) Any possession of a petroleum product by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person. (3) Persons or activities which the state is prohibited from taxing under the United States Constitution. (4) Any persons possessing a petroleum product where such possession first occurred before July 1, 1989. (5) Any possession of (a) natural gas, (b) petroleum coke, or (c) liquid fuel or fuel gas used in petroleum processing. (6) Any possession of petroleum products that are exported for use or sale outside this state as fuel. (7) Any possession of petroleum products packaged for sale to ultimate consumers.
RCW 82.32A.005 — Washington Code / Title 82 / Chapter 32A / Section 005
RCW 82.32A.005: Finding.
Status: in_force

(1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington taxpayers should be protected adequately during the process of the assessment and collection of taxes. (2) The legislature further finds that the Washington tax system is based largely on voluntary compliance and that taxpayers have a responsibility to inform themselves about applicable tax laws. The legislature also finds that the rights of the taxpayers and their attendant responsibilities are best implemented where the department of revenue provides accurate tax information, instructions, forms, administrative policies, and procedures to assist taxpayers to voluntarily comply with the provisions of the revenue act, Title 82 RCW, and where taxpayers cooperate in the administration of these provisions.
RCW 82.04.287 — Washington Code / Title 82 / Chapter 04 / Section 287
RCW 82.04.287: Tax on alternative jet fuel.
Status: in_force

(1) Upon every person engaging within the state in the business of manufacturing alternative jet fuel; as to such persons, the amount of the tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or in the case of processors for hire, equal to the gross income of the business, multiplied by the rate of 0.275 percent. (2) Upon every person engaging in making sales, at retail or wholesale, of manufactured alternative jet fuel; as to such persons, the amount of the tax with respect to such business is equal to the gross proceeds of sales of the alternative jet fuel, multiplied by the rate of 0.275 percent. (3) For the purposes of this section, "alternative jet fuel" means a fuel that can be blended and used with conventional petroleum jet fuels without the need to modify aircraft engines and existing fuel distribution infrastructure and that has lower greenhouse gas emissions based on a full life-cycle analysis when compared to conventional petroleum jet fuel for which it is capable as serving as a substitute, as certified by the department of ecology using the methods for determining the carbon intensity of fuels under chapter 70A.535 RCW. "Alternative jet fuel" includes jet fuels derived from coprocessed feedstocks at a conventional petroleum refinery as certified by the department of ecology using the methods for determining the carbon intensity of fuels under chapter 70A.535 RCW. (4) 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 . (5)(a) The tax rate under subsections (1) and (2) of this section takes effect on the first day of the first calendar quarter following the month in which the department receives notice from the department of ecology that there are one or more facilities operating in this state with a cumulative production capacity of at least 20,000,000 gallons of alternative jet fuel each year, as required in RCW 70A.535.150 . (b) The tax rate expires nine calendar years after the close of the calendar year in which the tax rate under subsections (1) and (2) of this section takes effect.
RCW 82.04.323 — Washington Code / Title 82 / Chapter 04 / Section 323
RCW 82.04.323: Exemption—Washington health benefit exchange.
Status: in_force

The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter 43.71 RCW.
RCW 82.18.020 — Washington Code / Title 82 / Chapter 18 / Section 020
RCW 82.18.020: Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
Status: in_force

There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three and six-tenths percent of the consideration charged for the services.
RCW 82.14.465 — Washington Code / Title 82 / Chapter 14 / Section 465
RCW 82.14.465: Hospital benefit zones—Sales and use tax—Definitions.
Status: in_force

(1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter 39.100 RCW may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to 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 within the taxing jurisdiction of the city, town, or county. The rate of tax may not exceed the rate provided in RCW 82.08.020 (1) in the case of a sales tax or a use tax, less the aggregate rates of any other taxes imposed on the same events that are credited against the state taxes imposed under chapters 82.08 and 82.12 RCW. The tax rate may be no higher than what is reasonably necessary for the local government to receive its entire annual state contribution in a ten-month period of time. (2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the city, town, or county at no cost to the city, town, or county. (3) No tax may be imposed under this section before July 1, 2007. Before imposing a tax under this section, the city, town, or county shall first have received tax allocation revenues during the preceding calendar year. The tax imposed under this section expires on the earlier of the date: (a) The tax allocation revenues are no longer used for public improvements and public improvement costs; (b) the bonds issued to finance or refinance the improvements are no longer outstanding, if the bonds are issued; or (c) that is thirty years after the tax is first imposed. (4) An ordinance adopted by the legislative authority of a city, town, or county imposing a tax under this section must provide that: (a) The tax is first imposed on the first day of a fiscal year; (b) The amount of tax received by the local government in any fiscal year may not exceed the amount of the state contribution; (c) The tax must cease to be distributed for the remainder of any fiscal year in which either: (i) The amount of tax distributions totals the amount of the state contribution; (ii) The amount of tax distributions totals the amount of local public sources, dedicated in the previous calendar year to finance public improvements authorized under chapter 39.100 RCW, expended in the previous year for public improvement costs, or used to pay for other bonds issued to pay for public improvements. Revenues from local public sources, including hospital sources identified in RCW 82.14.465 (7)(k), dedicated in the preceding calendar year that are in excess of the project award may be carried forward and used in later years for the purpose of this subsection; or (iii) The amount of revenue from taxes imposed under this section by all cities, towns, and counties totals the annual state credit limit as provided in RCW 82.32.700 (3); (d) The tax must be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and (e) Any revenue generated by the tax in excess of the amounts specified in (b) and (c) of this subsection belong to the state of Washington. (5) If both a county and a city or town impose a tax under this section, the tax imposed by the city, town, or county is credited as follows: (a) If the county has created a benefit zone before the city or town, the tax imposed by the county is credited against the tax imposed by the city or town, the purpose of such credit is to give priority to the county tax; and (b) If the city or town has created a benefit zone before the county, the tax imposed by the city or town is credited against the tax imposed by the county, the purpose of such credit is to give priority to the city or town tax. (6) The department must determine the amount of tax distributions attributable to each city, town, and county imposing a sales and use tax under this section and must advise a city, town, or county when the tax will cease to be distributed for the remainder of the fiscal year as provided in subsection (4)(c) of this section. Determinations by the department of the amount of taxes attributable to a city, town, or county are final and may not be used to challenge the validity of any tax imposed under this section. The department must remit any tax revenues in excess of the amounts specified in subsection (4)(b) and (c) of this section to the state treasurer who must deposit the moneys in the general fund. (7) The definitions in this subsection apply throughout this section and RCW 82.14.470 unless the context clearly requires otherwise. (a) "Base year" means the calendar year immediately following the creation of a benefit zone. (b) "Benefit zone" has the same meaning as provided in RCW 39.100.010 . (c) "Excess local excise taxes" has the same meaning as provided in RCW 39.100.050 . (d) "Excess state excise taxes" means the amount of excise taxes received by the state during the measurement year from taxable activity within the benefit zone over and above the amount of excise taxes received by the state during the base year from taxable activity within the benefit zone. However, if a local government creates the benefit zone and reasonably determines that no activity subject to tax under chapters 82.08 and 82.12 RCW occurred in the twelve months immediately preceding the creation of the benefit zone within the boundaries of the area that became the benefit zone, "excess state excise taxes" means the entire amount of state excise taxes the state receives during a calendar year period beginning with the calendar year immediately following the creation of the benefit zone and continuing with each measurement year thereafter. (e) "State excise taxes" means revenues derived from state retail sales and use taxes under chapters 82.08 and 82.12 RCW, less the amount of tax distributions from all local retail sales and use taxes imposed on the same taxable events that are credited against the state retail sales and use taxes under chapters 82.08 and 82.12 RCW except for the local tax authorized in this section. (f) "Fiscal year" has the same meaning as provided in RCW 39.100.030 . (g) "Measurement year" means a calendar year, beginning with the calendar year following the base year and each calendar year thereafter, that is used annually to measure the amount of excess state excise taxes and excess local excise taxes. (h) "State contribution" means the lesser of two million dollars or an amount equal to excess state excise taxes received by the state during the preceding calendar year. (i) "Tax allocation revenues" has the same meaning as provided in RCW 39.100.010 . (j) "Public improvements" and "public improvement costs" have the same meanings as provided in RCW 39.100.010 . (k) "Local public sources" includes, but is not limited to, private monetary contributions, assessments, dedicated local government funds, and tax allocation revenues. "Local public sources" does not include local government funds derived from the state-subsidized portion of any state loan or state grant, any local tax that is credited against the state sales and use taxes, or any other state funds. Local public sources may include amounts expended by a hospital in the zone since the date of formation of the zone and may be applied to the year or years designated by the local government.
RCW 82.08.0279 — Washington Code / Title 82 / Chapter 08 / Section 0279
RCW 82.08.0279: Exemptions—Renting or leasing of motor vehicles and trailers to a nonresident for use in the transportation of persons or property across state boundaries.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to the renting or leasing of motor vehicles and trailers to a nonresident of this state for use exclusively in transporting persons or property across the boundaries of this state and in intrastate operations incidental thereto when such motor vehicle or trailer is registered and licensed in a foreign state and for purposes of this exemption the term "nonresident" shall apply to a renter or lessee who has one or more places of business in this state as well as in one or more other states but the exemption for nonresidents shall apply only to those vehicles which are most frequently dispatched, garaged, serviced, maintained and operated from the renter's or lessee's place of business in another state.
RCW 82.24.302 — Washington Code / Title 82 / Chapter 24 / Section 302
RCW 82.24.302: Exceptions—Sales by tribal retailers—Yakama Nation.
Status: in_force

The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by a tribal retailer during the effective period of a cigarette tax agreement under RCW 43.06.466 .
RCW 82.08.700 — Washington Code / Title 82 / Chapter 08 / Section 700
RCW 82.08.700: Exemptions—Vessels sold to nonresidents.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales to nonresident individuals of vessels thirty feet or longer if an individual purchasing a vessel purchases and displays a valid use permit. (2)(a) An individual claiming exemption from retail sales tax under this section must display proof of his or her current nonresident status at the time of purchase. (b) Acceptable proof of a nonresident individual's status includes one piece of identification such as a valid driver's license from the jurisdiction in which the out-of-state residency is claimed or a valid identification card that has a photograph of the holder and is issued by the out-of-state jurisdiction. Identification under this subsection (2)(b) must show the holder's residential address and have as one of its legal purposes the establishment of residency in that out-of-state jurisdiction. (3) Nothing in this section requires the vessel dealer to make tax exempt retail sales to nonresidents. A dealer may choose to make sales to nonresidents, collect the sales tax, and remit the amount of sales tax collected to the state as otherwise provided by law. If the dealer chooses to make a sale to a nonresident without collecting the sales tax, the vendor must examine the proof of nonresidence, determine whether the proof is acceptable under subsection (2)(b) of this section, and maintain records for each nontaxable sale that shows the type of proof accepted, including any identification numbers where appropriate, and the expiration date, if any. (4) A vessel dealer shall issue a use permit to a buyer if the dealer is satisfied that the buyer is a nonresident. The use permit must be in a form and manner required by the department and must include an affidavit, signed by the purchaser, declaring that the vessel will be used in a manner consistent with this section. The fee for the issuance of a use permit is five hundred dollars for vessels fifty feet in length or less and eight hundred dollars for vessels greater than fifty feet in length. Funds collected under this section and RCW 82.12.700 must be reported on the dealer's excise tax return and remitted to the department in accordance with RCW 82.32.045 . The department must transmit the fees to the state treasurer to be deposited in the state general fund. The use permit must be displayed on the vessel and is valid for twelve consecutive months from the date of issuance. A use permit is not renewable. A purchaser at the time of purchase must make an irrevocable election to take the exemption authorized in this section or the exemption in either RCW 82.08.0266 or 82.08.02665 . A vessel dealer must maintain a copy of the use permit for the dealer's records. Vessel dealers must provide copies of use permits issued by the dealer under this section and RCW 82.12.700 to the department on a quarterly basis. (5) 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 82.08.020 on the original selling price of the vessel and must pay the tax directly to the department. Interest at the rate provided in RCW 82.32.050 applies to amounts due under this subsection, retroactively to the date the vessel was purchased, and accrues until the full amount of tax due is paid to the department. (6) Any vessel dealer who makes sales without collecting the tax to a person who does not hold valid identification establishing out-of-state residency, and any dealer who fails to maintain records of sales to nonresidents as provided in this section, is personally liable for the amount of tax due. (7) Chapter 82.32 RCW applies to the administration of the fee imposed in this section and RCW 82.12.700 . (8) A vessel dealer that issues use permits under this section and RCW 82.12.700 must file with the department all returns in an electronic format as provided or approved by the department. As used in this subsection, "returns" has the same meaning as "return" in RCW 82.32.050 . (a) Any return required to be filed in an electronic format under this subsection is not filed until received by the department in an electronic format provided or approved by the department. (b) The electronic filing requirement in this subsection ends when a vessel dealer no longer issues use permits, and the dealer has electronically filed all of its returns reporting the fees collected under this section and RCW 82.12.700 . (c) The department may waive the electronic filing requirement in this subsection for good cause shown.
RCW 82.64.040 — Washington Code / Title 82 / Chapter 64 / Section 040
RCW 82.64.040: Credit against tax.
Status: in_force

(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup. (2) For the purpose of this section: (a) "Syrup tax" means a tax: (i) That is imposed on the sale at wholesale of syrup and that is not generally imposed on other activities or privileges; and (ii) That is measured by the volume of the syrup. (b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.
RCW 82.45.010 — Washington Code / Title 82 / Chapter 45 / Section 010
RCW 82.45.010: "Sale" defined.
Status: in_force

(1) As used in this chapter, the term "sale" has its ordinary meaning and includes any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, and any contract for such conveyance, grant, assignment, quitclaim, or transfer, and any lease with an option to purchase real property, including standing timber, or any estate or interest therein or other contract under which possession of the property is given to the purchaser, or any other person at the purchaser's direction, and title to the property is retained by the vendor as security for the payment of the purchase price. The term also includes the grant, assignment, quitclaim, sale, or transfer of improvements constructed upon leased land. (2)(a) The term "sale" also includes the transfer or acquisition within any 36 month period of a controlling interest in any entity with an interest in real property located in this state for a valuable consideration. (b) For the sole purpose of determining whether, pursuant to the exercise of an option, a controlling interest was transferred or acquired within a 36 month period, the date that the option agreement was executed is the date on which the transfer or acquisition of the controlling interest is deemed to occur. For all other purposes under this chapter, the date upon which the option is exercised is the date of the transfer or acquisition of the controlling interest. (c) For purposes of this subsection, all acquisitions of persons acting in concert must be aggregated for purposes of determining whether a transfer or acquisition of a controlling interest has taken place. The department must adopt standards by rule to determine when persons are acting in concert. In adopting a rule for this purpose, the department must consider the following: (i) Persons must be treated as acting in concert when they have a relationship with each other such that one person influences or controls the actions of another through common ownership; and (ii) When persons are not commonly owned or controlled, they must be treated as acting in concert only when the unity with which the purchasers have negotiated and will consummate the transfer of ownership interests supports a finding that they are acting as a single entity. If the acquisitions are completely independent, with each purchaser buying without regard to the identity of the other purchasers, then the acquisitions are considered separate acquisitions. (3) The term "sale" does not include: (a) A transfer by gift, devise, or inheritance. (b) A transfer by transfer on death deed, to the extent that it is not in satisfaction of a contractual obligation of the decedent owed to the recipient of the property. (c) A transfer of any leasehold interest other than of the type mentioned above. (d) A cancellation or forfeiture of a vendee's interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage. (e) The partition of property by tenants in common by agreement or as the result of a court decree. (f) The assignment of property or interest in property from one spouse or one domestic partner to the other spouse or other domestic partner in accordance with the terms of a decree of dissolution of marriage or state registered domestic partnership or in fulfillment of a property settlement agreement. (g) The assignment or other transfer of a vendor's interest in a contract for the sale of real property, even though accompanied by a conveyance of the vendor's interest in the real property involved. (h) Transfers by appropriation or decree in condemnation proceedings brought by the United States, the state or any political subdivision thereof, or a municipal corporation. (i) A mortgage or other transfer of an interest in real property merely to secure a debt, or the assignment thereof. (j) Any transfer or conveyance made pursuant to a deed of trust or an order of sale by the court in any mortgage, deed of trust, or lien foreclosure proceeding or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage or deed of trust. (k) A conveyance to the federal housing administration or veterans administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the federal housing administration or veterans administration. (l) A transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this chapter has been paid or where the lease or contract was entered into prior to the date this tax was first imposed. (m) The sale of any grave or lot in an established cemetery. (n) A sale by the United States, this state or any political subdivision thereof, or a municipal corporation of this state. (o) A sale to a regional transit authority or public corporation under RCW 81.112.320 under a sale/leaseback agreement under RCW 81.112.300 . (p) A transfer of real property, however effected, if it consists of a mere change in identity or form of ownership of an entity where there is no change in the beneficial ownership. These include transfers to a corporation or partnership which is wholly owned by the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner. However, if thereafter such transferee corporation or partnership voluntarily transfers such real property, or such transferor, spouse or domestic partner, or children of the transferor or the transferor's spouse or domestic partner voluntarily transfer stock in the transferee corporation or interest in the transferee partnership capital, as the case may be, to other than (i) the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, (ii) a trust having the transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner as the only beneficiaries at the time of the transfer to the trust, or (iii) a corporation or partnership wholly owned by the original transferor and/or the transferor's spouse or domestic partner or children of the transferor or the transferor's spouse or domestic partner, within three years of the original transfer to which this exemption applies, and the tax on the subsequent transfer has not been paid within 60 days of becoming due, excise taxes become due and payable on the original transfer as otherwise provided by law. (q)(i) A transfer that for federal income tax purposes does not involve the recognition of gain or loss for entity formation, liquidation or dissolution, and reorganization, including but not limited to nonrecognition of gain or loss because of application of 26 U.S.C. Sec. 332, 337, 351, 368(a)(1), 721, or 731 of the internal revenue code of 1986, as amended. (ii) However, the transfer described in (q)(i) of this subsection cannot be preceded or followed within a 36 month period by another transfer or series of transfers, that, when combined with the otherwise exempt transfer or transfers described in (q)(i) of this subsection, results in the transfer of a controlling interest in the entity for valuable consideration, and in which one or more persons previously holding a controlling interest in the entity receive cash or property in exchange for any interest the person or persons acting in concert hold in the entity. This subsection (3)(q)(ii) does not apply to that part of the transfer involving property received that is the real property interest that the person or persons originally contributed to the entity or when one or more persons who did not contribute real property or belong to the entity at a time when real property was purchased receive cash or personal property in exchange for that person or persons' interest in the entity. The real estate excise tax under this subsection (3)(q)(ii) is imposed upon the person or persons who previously held a controlling interest in the entity. (r) A qualified sale of a manufactured/mobile home community, as defined in RCW 59.20.030 . (s)(i) A transfer of a qualified low-income housing development or controlling interest in a qualified low-income housing development, unless, due to noncompliance with federal statutory requirements, the seller is subject to recapture, in whole or in part, of its allocated federal low-income housing tax credits within the four years prior to the date of transfer. (ii) For purposes of this subsection (3)(s), "qualified low-income housing development" means real property and improvements in respect to which the seller or, in the case of a transfer of a controlling interest, the owner or beneficial owner, was allocated federal low-income housing tax credits authorized under 26 U.S.C. Sec. 42 or successor statute, by the Washington state housing finance commission or successor state-authorized tax credit allocating agency. (iii) This subsection (3)(s) does not apply to transfers of a qualified low-income housing development or controlling interest in a qualified low-income housing development occurring on or after July 1, 2035. (iv) The Washington state housing finance commission, in consultation with the department, must gather data on: (A) The fiscal savings, if any, accruing to transferees as a result of the exemption provided in this subsection (3)(s); (B) the extent to which transferors of qualified low-income housing developments receive consideration, including any assumption of debt, as part of a transfer subject to the exemption provided in this subsection (3)(s); and (C) the continued use of the property for low-income housing. The Washington state housing finance commission must provide this information to the joint legislative audit and review committee. The committee must conduct a review of the tax preference created under this subsection (3)(s) in calendar year 2033, as required under chapter 43.136 RCW. (t)(i) A qualified transfer of residential property by a legal representative of a person with developmental disabilities to a qualified entity subject to the following conditions: (A) The adult child with developmental disabilities of the transferor of the residential property must be allowed to reside in the residence or successor property so long as the placement is safe and appropriate as determined by the department of social and health services; (B) The title to the residential property is conveyed without the receipt of consideration by the legal representative of a person with developmental disabilities to a qualified entity; (C) The residential property must have no more than four living units located on it; and (D) The residential property transferred must remain in continued use for 50 years by the qualified entity as supported living for persons with developmental disabilities by the qualified entity or successor entity. If the qualified entity sells or otherwise conveys ownership of the residential property the proceeds of the sale or conveyance must be used to acquire similar residential property and such similar residential property must be considered the successor for continued use. The property will not be considered in continued use if the department of social and health services finds that the property has failed, after a reasonable time to remedy, to meet any health and safety statutory or regulatory requirements. If the department of social and health services determines that the property fails to meet the requirements for continued use, the department of social and health services must notify the department and the real estate excise tax based on the value of the property at the time of the transfer into use as residential property for persons with developmental disabilities becomes immediately due and payable by the qualified entity. The tax due is not subject to penalties, fees, or interest under this title. (ii) For the purposes of this subsection (3)(t) the definitions in RCW 71A.10.020 apply. (iii) A "qualified entity" is: (A) A nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of June 7, 2018, or a subsidiary under the same taxpayer identification number that provides residential supported living for persons with developmental disabilities; or (B) A nonprofit adult family home, as defined in RCW 70.128.010 , that exclusively serves persons with developmental disabilities. (iv) In order to receive an exemption under this subsection (3)(t) an affidavit must be submitted by the transferor of the residential property and must include a copy of the transfer agreement and any other documentation as required by the department. (u)(i) The sale by an affordable homeownership facilitator of self-help housing to a low-income household. (ii) The definitions in this subsection (3)(u) apply to this subsection (3)(u) unless the context clearly requires otherwise. (A) "Affordable homeownership facilitator" means a nonprofit community or neighborhood-based organization that is exempt from income tax under Title 26 U.S.C. Sec. 501(c) of the internal revenue code of 1986, as amended, as of October 1, 2019, and that is the developer of self-help housing. (B) "Low-income" means household income as defined by the department, provided that the definition may not exceed 80 percent of median household income, adjusted for household size, for the county in which the dwelling is located. (C) "Self-help housing" means dwelling residences provided for ownership by low-income individuals and families whose ownership requirement includes labor participation. "Self-help housing" does not include residential rental housing provided on a commercial basis to the general public. (v)(i) A sale or transfer of real property to a qualifying grantee that uses the property for housing for low-income persons and receives or otherwise qualifies the property for an exemption from real and personal property taxes under RCW 84.36.560 , 84.36.049 , 35.82.210 , 35.21.755 , or 84.36.010 . For purposes of this subsection (3)(v), "qualifying grantee" means a nonprofit entity as defined in RCW 84.36.560 , a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049 , a housing authority created under RCW 35.82.030 or 35.82.300 , a public corporation established under RCW 35.21.660 or 35.21.730 , or a county or municipal corporation. A qualifying grantee that is a county or municipal corporation must record a covenant at the time of transfer that prohibits using the property for any purpose other than for low-income housing for a period of at least 10 years. At a minimum, the covenant must address price restrictions and household income limits for the low-income housing. A qualifying grantee must comply with the requirements described in (v)(i)(A), (B), or (C) of this subsection and must also certify, by affidavit at the time of sale or transfer, that it intends to comply with those requirements. (A) If the qualifying grantee intends to operate existing housing on the property, within one year of the sale or transfer: (I) The qualifying grantee must receive or qualify the property for a tax exemption under RCW 84.36.560 , 84.36.049 , 35.82.210 , 35.21.755 , or 84.36.010 ; and (II) The property must be used as housing for low-income persons. (B) If the qualifying grantee intends to develop new housing on the site, within five years of the sale or transfer: (I) The qualifying grantee must receive or qualify the property for a tax exemption under RCW 84.36.560 , 84.36.049 , 35.82.210 , 35.21.755 , or 84.36.010 ; and (II) The property must be used as housing for low-income persons. (C) If the qualifying grantee intends to substantially rehabilitate the premises as defined in RCW 59.18.200 , within three years: (I) The qualifying grantee must receive or qualify the property for a tax exemption under RCW 84.36.560 , 84.36.049 , 35.82.210 , 35.21.755 , or 84.36.010 ; and (II) The property must be used as housing for low-income persons. (ii) If the qualifying grantee fails to satisfy the requirements described in (v)(i)(A), (B), or (C) of this subsection, within the timelines described in (v)(i)(A), (B), or (C) of this subsection, the qualifying grantee must pay the tax that would have otherwise been due at the time of initial transfer, plus interest calculated from the date of initial transfer pursuant to RCW 82.32.050 . (iii) If a qualifying grantee transfers the property to a different qualifying grantee within the original timelines described in (v)(i)(A), (B), or (C) of this subsection, neither the original qualifying grantee nor the new qualifying grantee is required to pay the tax, so long as the new qualifying grantee satisfies the requirements as described in (v)(i)(A), (B), or (C) of this subsection within the exemption period of the initial transfer. If the new qualifying grantee fails to satisfy the requirements described in (v)(i)(A), (B), or (C) of this subsection, only the new qualifying grantee is liable for the payment of taxes required by (v)(ii) of this subsection. There is no limit on the number of transfers between qualifying grantees within the original timelines. (iv) Each affidavit must be filed with the department upon completion of the sale or transfer of property, including transfers from a qualifying grantee to a different qualifying grantee. The qualifying grantee must provide proof to the department as required by the department once the requirements as described in (v)(i)(A), (B), or (C) of this subsection have been satisfied. (v) For the purposes of this subsection (3)(v), "low-income" has the same meaning as in (u) of this subsection. (w)(i) Beginning January 1, 2026, the sale of qualified space in a development that qualifies for a property tax exemption under RCW 84.36.560 , 84.36.049 , 35.82.210 , 35.21.755 , or 84.36.010 to a nonprofit organization, a housing authority, or public corporation for use for an exempt community purpose. (ii) For the purposes of this subsection (3)(w), the following definitions apply: (A) "Affordable housing development" means a development with housing provided to households with a household income that does not exceed 80 percent of median household income at initial occupancy, adjusted for household size, for the county in which the dwelling is located. (B) "Exempt community purpose" means any use to provide a service that benefits affordable housing development tenants or the public including, but not limited to, health clinics, senior day care, food banks, community centers, and early learning facilities. (C) "Nonprofit organization" means an organization exempt from taxation under section 501(c)(3) of the internal revenue code of 1986 (26 U.S.C. Sec. 501(c)(3)), as amended. (D) "Qualified space" means any portion of an affordable housing development that is accessible to tenants or the public that constitutes a separate legal parcel of property under chapter *64.32, *64.34, or 64.90 RCW.
RCW 82.04.150 — Washington Code / Title 82 / Chapter 04 / Section 150
RCW 82.04.150: "Engaging in business."
Status: in_force

"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
RCW 82.19.055 — Washington Code / Title 82 / Chapter 19 / Section 055
RCW 82.19.055: 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 82.04.4488 — Washington Code / Title 82 / Chapter 04 / Section 4488
RCW 82.04.4488: Credit—Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan.
Status: in_force

(1) Beginning July 1, 2024, in computing the tax imposed under this chapter, a credit is allowed for costs related to converting a qualifying business to a worker-owned cooperative, employee ownership trust, or an employee stock ownership plan, as provided in this section. (2) The credit is equal to: (a) Up to 50 percent of the conversion costs, not to exceed $25,000, incurred by a qualified business for converting the qualified business to a worker-owned cooperative or an employee ownership trust; or (b) Up to 50 percent of the conversion costs, not to exceed $100,000, incurred by a qualified business for converting the qualified business to an employee stock ownership plan. (3)(a) Credit under this section is earned, and claimed against taxes due under this chapter, for the tax reporting period in which the conversion to a worker-owned cooperative, employee ownership trust, or an employee stock ownership plan is complete, or subsequent tax reporting periods as provided in (c) of this subsection. (b) The credit must not exceed the tax otherwise due under this chapter for the tax reporting period. (c) Unused credit may be carried over and used in subsequent tax reporting periods, except that no credit may be claimed more than 12 months from the end of the tax reporting period in which the credit was earned. (d) No refunds may be granted for credits under this section. (4)(a) The total amount of credits authorized under this section may not exceed an annual statewide limit of $2,000,000. (b) Credits must be authorized on a first-in-time basis. (c) No credit may be earned, during any calendar year, on or after the last day of the calendar month immediately following the month the department has determined that $2,000,000 in credit has been earned. (5)(a) The department may require persons claiming a credit under this section to provide appropriate documentation, in a manner as determined by the department, for the purposes of determining eligibility under this section. (b) Every person claiming a credit under this section must preserve, for a period of five years, any documentation to substantiate the amount of credit claimed. (6) For the purposes of this section: (a) "Conversion costs" means professional services, including accounting, legal, and business advisory services, as detailed in the guidelines issued by the department, for: (i) A feasibility study or other preliminary assessments regarding a transition of a business to an employee stock ownership plan, a worker-owned cooperative, or an employee ownership trust; or (ii) the transition of a business to an employee stock ownership plan, a worker-owned cooperative, or an employee ownership trust. (b) "Employee ownership trust" means an indirect form of employee ownership in which a trust holds a controlling stake in a qualified business and benefits all employees on an equal basis. (c) "Employee stock ownership plan" has the same meaning as set forth in 26 U.S.C. Sec. 4975(e)(7), as of July 1, 2024. (d) "Qualified business" means a person subject to tax under this chapter, including but not limited to a C corporation, S corporation, limited liability company, partnership, limited liability partnership, sole proprietorship, or other similar pass-through entity, that is not owned in whole or in part by an employee ownership trust, that does not have an employee stock ownership plan, or that is not, in whole or in part, a worker-owned cooperative, and that is approved by the department for the tax credit in this section. (e) "Worker-owned cooperative" has the same meaning as set forth in 26 U.S.C. Sec. 1042(c)(2), as of July 1, 2024, or such subsequent dates as may be provided by rule by the department, consistent with the purposes of this section. (7) Credits allowed under this section can be earned for tax reporting periods starting on or before June 30, 2025. No credits can be claimed on returns filed for tax periods starting on or after July 1, 2026. (8) This section expires July 1, 2026.
RCW 82.98.035 — Washington Code / Title 82 / Chapter 98 / Section 035
RCW 82.98.035: Saving—1967 ex.s. c 149.
Status: repealed

Nothing in chapter 149, Laws of 1967 ex. sess. shall be construed to affect any existing rights acquired or any existing liabilities incurred under the sections amended or repealed herein, nor as affecting any civil or criminal proceedings instituted thereunder, nor any rule or regulation promulgated thereunder, nor any administrative action taken thereunder.
RCW 82.08.925 — Washington Code / Title 82 / Chapter 08 / Section 925
RCW 82.08.925: Exemptions—Dietary supplements.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of dietary supplements for human use dispensed or to be dispensed to patients, pursuant to a prescription. "Dietary supplement" has the same meaning as in RCW 82.08.0293 .
RCW 82.04.350 — Washington Code / Title 82 / Chapter 04 / Section 350
RCW 82.04.350: Exemptions—Racing.
Status: in_force

Except as provided in RCW 82.04.286 (1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.
RCW 82.14.510 — Washington Code / Title 82 / Chapter 14 / Section 510
RCW 82.14.510: Sales and use tax for local revitalization financing.
Status: in_force

(1) Any city or county that has been approved for a project award under RCW 39.104.100 may impose a sales and use tax under the authority of this section in accordance with the terms of this chapter. Except as provided in this section, the tax is in addition to 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 within the taxing jurisdiction of the city or county. (2) The tax authorized under subsection (1) of this section is credited against the state taxes imposed under RCW 82.08.020 (1) and 82.12.020 at the rate provided in RCW 82.08.020 (1). The department must perform the collection of such taxes on behalf of the city or county at no cost to the city or county. The taxes must be distributed to cities and counties as provided in RCW 82.14.060 . (3) The rate of tax imposed by a city or county may not exceed the lesser of: (a) The rate provided in RCW 82.08.020 (1), less: (i) The aggregate rates of all other local sales and use taxes imposed by any taxing authority on the same taxable events; (ii) The aggregate rates of all taxes under RCW 82.14.465 and 82.14.475 and this section that are authorized but have not yet been imposed on the same taxable events by a city or county that has been approved to receive a state contribution by the department, the department of commerce, or the community economic revitalization board under chapter 39.104 , 39.100, or 39.102 RCW; and (iii) The percentage amount of distributions required under RCW 82.08.020 (5) multiplied by the rate of state taxes imposed under RCW 82.08.020 (1); and (b) The rate, as determined by the city or county in consultation with the department, reasonably necessary to receive the project award under RCW 39.104.100 over ten months. (4) The department, upon request, must assist a city or county in establishing its tax rate in accordance with subsection (3) of this section. Once the rate of tax is selected through the application process and approved under RCW 39.104.100 , it may not be increased. (5)(a) Except as provided in (c) and (d) of this subsection, no tax may be imposed under the authority of this section before: (i) July 1, 2011; (ii) July 1st of the second calendar year following the year in which the application was approved under RCW 39.104.100 ; (iii) The state sales and use tax increment and state property tax increment for the preceding calendar year equal or exceed the amount of the project award approved under RCW 39.104.100 ; and (iv) Bonds have been issued according to RCW 39.104.110 . (b) The tax imposed under this section expires the earlier of the date that the bonds issued under the authority of RCW 39.104.110 are retired or twenty-five years after the tax is first imposed. (c) For a demonstration project described in RCW 82.14.505 (1)(a) except as provided in (d) of this subsection (5), no tax may be imposed under the authority of this section before: (i) July 1, 2010; and (ii) Bonds have been issued according to RCW 39.104.110 . (d) The requirement to issue bonds in (a)(iv) or (c)(ii) of this subsection (5) does not apply to demonstration projects authorized by RCW 82.14.505 (1)(a)(iii), or any city receiving a project award under RCW 39.104.100 of less than one hundred fifty thousand dollars. (6) An ordinance or resolution adopted by the legislative authority of the city or county imposing a tax under this section must provide that: (a) The tax will first be imposed on the first day of a fiscal year; (b) The cumulative amount of tax received by the city or county, in any fiscal year, may not exceed the amount approved by the department under subsection (10) of this section; (c) The department must cease distributing the tax for the remainder of any fiscal year in which either: (i) The amount of tax received by the city or county equals the amount of distributions approved by the department for the fiscal year under subsection (10) of this section; or (ii) The amount of revenue distributed to all sponsoring and cosponsoring local governments from taxes imposed under this section equals the annual state contribution limit; (d) The tax will be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and (e) The state is entitled to any revenue generated by the tax in excess of the amounts specified in (c) of this subsection. (7) If a city or county receives approval for more than one revitalization area within its jurisdiction, the city or county may impose a sales and use tax under this section for each revitalization area. (8) The department must determine the amount of tax receipts distributed to each city and county imposing a sales and use tax under the authority of this section and must advise a city or county when tax distributions for the fiscal year equal the amount determined by the department in subsection (10) of this section. Determinations by the department of the amount of tax distributions attributable to a city or county are not appealable. The department must remit any tax receipts in excess of the amounts specified in subsection (6)(c) of this section to the state treasurer who must deposit the money in the general fund. (9) If a city or county fails to comply with RCW 82.32.765 , no tax may be distributed in the subsequent fiscal year until such time as the city or county complies and the department calculates the state contribution amount according to subsection (10) of this section for the fiscal year. (10)(a) For each fiscal year that a city or county imposes the tax under the authority of this section, the department must approve the amount of taxes that may be distributed to the city or county. The amount approved by the department under this subsection is the lesser of: (i) The state contribution; (ii) The amount of project award granted as provided in RCW 39.104.100 ; or (iii) The total amount of revenues from local public sources dedicated or, in the case of carry forward revenues, deemed dedicated in the preceding calendar year, as reported in the required annual report under RCW 82.32.765 . (b) A city or county may not receive, in any fiscal year, more revenues from taxes imposed under the authority of this section than the amount approved annually by the department. (11) The amount of tax distributions received from taxes imposed under the authority of this section by all cities and counties is limited annually to not more than the amount of annual state contribution limit. (12) The definitions in RCW 39.104.020 apply to this section subject to subsection (13) of this section and unless the context clearly requires otherwise. (13) For purposes of this section, the following definitions apply: (a) "Local sales and use taxes" means sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapter 67.28 RCW, or any other chapter, and that are credited against the state sales and use taxes. (b) "State sales and use taxes" means the taxes imposed in RCW 82.08.020 (1) and 82.12.020 .
RCW 82.29A.136 — Washington Code / Title 82 / Chapter 29A / Section 136
RCW 82.29A.136: Exemptions—Certain residential and recreational lots.
Status: in_force

All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.
RCW 82.60.025 — Washington Code / Title 82 / Chapter 60 / Section 025
RCW 82.60.025: Deferral eligibility requirements.
Status: in_force

The lessor or owner of a qualified building is not eligible for a deferral unless: (1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or (2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee; (b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.60.070 ; and (c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee.
RCW 82.04.281 — Washington Code / Title 82 / Chapter 04 / Section 281
RCW 82.04.281: Tax on radio and television broadcasting.
Status: in_force

(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of radio and television broadcasting, as to such persons the amount of tax on the business is equal to the gross income of the business multiplied by the rate of 0.484 percent. (2) The gross income of a person engaging within this state in the business of radio and television broadcasting does not include revenues from network, national, and regional advertising computed either: (a) As a standard deduction published by the department by rule, based on the national average thereof as reported by the United States census bureau's economic census, to be updated on September 30, 2025, and September 30th of every fifth year thereafter; or (b) By itemization by the individual broadcasting station, and excluding that portion of revenue represented by the out-of-state audience computed as a ratio to the broadcasting station's total audience as measured by the 0.5 millivolt/meter signal strength contour for AM radio, the one millivolt/meter or 60 dBu signal strength contour for FM radio, the 28 dBu signal strength contour for television channels two through six, the 36 dBu signal strength contour for television channels seven through 13, and the 41 dBu signal strength contour for television channels 14 through 69 with delivery by wire, satellite, or any other means, if any. (3) For the purposes of this section, "radio and television broadcasting" means delivery of audio, video, and written information by a person operating as a radio or television broadcasting station licensed, regulated, and issued a call sign by the federal communications commission including, but not limited to, delivery by wire, satellite, or any other means.
RCW 82.08.0296 — Washington Code / Title 82 / Chapter 08 / Section 0296
RCW 82.08.0296: Exemptions—Sales of feed consumed by livestock at a public livestock market.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of feed consumed by livestock at a public livestock market.
RCW 82.04.257 — Washington Code / Title 82 / Chapter 04 / Section 257
RCW 82.04.257: Tax on digital products and services.
Status: in_force

(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of making sales at retail or wholesale of digital goods, digital codes, digital automated services, or services described in *RCW 82.04.050 (2)(g) or (6)(c), as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of 0.471 percent in the case of retail sales and by the rate of 0.484 percent in the case of wholesale sales. (2) Persons providing subscription television services or subscription radio services are subject to tax under RCW 82.04.290 (2) on the gross income of the business received from providing such services. (3) For purposes of this section, a person is considered to be engaging within this state in the business of making sales of digital goods, digital codes, digital automated services, or services described in *RCW 82.04.050 (2)(g) or (6)(c), if the person makes sales of digital goods, digital codes, digital automated services, or services described in *RCW 82.04.050 (2)(g) or (6)(c) and the sales are sourced to this state under RCW 82.32.730 for sales tax purposes or would have been sourced to this state under RCW 82.32.730 if the sale had been taxable under chapter 82.08 RCW. (4) A person subject to tax under this section is subject to the mandatory electronic filing and payment requirements in RCW 82.32.080 .
RCW 82.08.02665 — Washington Code / Title 82 / Chapter 08 / Section 02665
RCW 82.08.02665: Exemptions—Sales of watercraft, vessels to residents of foreign countries.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to sales of vessels to residents of foreign countries for use outside of this state, even though delivery is made within this state, but only if (1) the vessel will not be used within this state for more than forty-five days and (2) an appropriate exemption certificate supported by identification as required by the department of revenue and signed by the purchaser or the purchaser's agent establishes the fact that the purchaser is a resident of a foreign country and that the vessel is for use outside of this state. A copy of the exemption certificate is to be retained by the dealer. As used in this section, "vessel" means every watercraft used or capable of being used as a means of transportation on the water, other than a seaplane.
RCW 82.12.980 — Washington Code / Title 82 / Chapter 12 / Section 980
RCW 82.12.980: Exemptions—Labor, services, and personal property related to the manufacture of commercial airplanes.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of: (a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for (i) a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes or (ii) a port district, political subdivision, or municipal corporation, to be leased to a manufacturer engaged in the manufacturing of commercial airplanes or the fuselages or wings of commercial airplanes; or (b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565 (2)(b). (2) The eligibility requirements, conditions, and definitions in RCW 82.08.980 apply to this section, including the filing of a complete annual tax performance report with the department under RCW 82.32.534 . (3) This section expires July 1, 2040.
RCW 82.32.180 — Washington Code / Title 82 / Chapter 32 / Section 180
RCW 82.32.180: Court appeal—Procedure.
Status: in_force

Any person, except one who has failed to keep and preserve books, records, and invoices as required in this chapter and chapter 82.24 RCW, having paid any tax as required and feeling aggrieved by the amount of the tax may appeal to the superior court of Thurston county, within the time limitation for a refund provided in chapter 82.32 RCW or, if an application for refund has been made to the department within that time limitation, then within thirty days after rejection of the application, whichever time limitation is later. In the appeal the taxpayer shall set forth the amount of the tax imposed upon the taxpayer which the taxpayer concedes to be the correct tax and the reason why the tax should be reduced or abated. The appeal shall be perfected by serving a copy of the notice of appeal upon the department within the time herein specified and by filing the original thereof with proof of service with the clerk of the superior court of Thurston county. The trial in the superior court on appeal shall be de novo and without the necessity of any pleadings other than the notice of appeal. At trial, the burden shall rest upon the taxpayer to prove that the tax as paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax. In such proceeding the taxpayer shall be deemed the plaintiff, and the state, the defendant; and both parties shall be entitled to subpoena the attendance of witnesses as in other civil actions and to produce evidence that is competent, relevant, and material to determine the correct amount of the tax that should be paid by the taxpayer. Either party may seek appellate review in the same manner as other civil actions are appealed to the appellate courts. It shall not be necessary for the taxpayer to protest against the payment of any tax or to make any demand to have the same refunded or to petition the director for a hearing in order to appeal to the superior court, but no court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid, or any part thereof, except as herein provided. The provisions of this section shall not apply to any tax payment which has been the subject of an appeal to the board of tax appeals with respect to which appeal a formal hearing has been elected.
RCW 82.12.956 — Washington Code / Title 82 / Chapter 12 / Section 956
RCW 82.12.956: Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of hog fuel for production of electricity, steam, heat, or biofuel. (2) For the purposes of this section: (a) "Hog fuel" has the same meaning as provided in RCW 82.08.956 ; and (b) "Biofuel" has the same meaning as provided in RCW 82.08.956 . (3) This section expires June 30, 2034.
RCW 82.75.050 — Washington Code / Title 82 / Chapter 75 / Section 050
RCW 82.75.050: Application of chapter 82.32 RCW.
Status: in_force

Chapter 82.32 RCW applies to the administration of this chapter.
RCW 82.16.045 — Washington Code / Title 82 / Chapter 16 / Section 045
RCW 82.16.045: Exemptions and credits—Pollution control facilities.
Status: in_force

See chapter 82.34 RCW.
RCW 82.04.421 — Washington Code / Title 82 / Chapter 04 / Section 421
RCW 82.04.421: Exemptions—Out-of-state membership sales in discount programs.
Status: in_force

(1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services or products sold by others. The term does not include any discount program which in part or in total entitles the member to discounts on services or products sold by the seller of the membership or an affiliate of the seller of the membership. "Affiliate," for the purposes of this section, means any person who directly, or indirectly through one or more intermediaries, controls, or is controlled by, or is under common control with, the seller. (2) Persons selling memberships in a qualifying discount program are not subject to tax under this chapter on that portion of the membership sales where the seller delivers the membership materials to the purchaser who receives them at a point outside this state.
RCW 82.19.040 — Washington Code / Title 82 / Chapter 19 / Section 040
RCW 82.19.040: Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.
Status: in_force

(1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter. (2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in the waste reduction, recycling, and litter control account under RCW 70A.200.140 , except that until June 30, 2020, one million two hundred fifty thousand dollars must be deposited in equal monthly amounts in the state parks renewal and stewardship account, with the remainder deposited in the waste reduction, recycling, and litter control account.
RCW 82.34.020 — Washington Code / Title 82 / Chapter 34 / Section 020
RCW 82.34.020: Application for certificate—Filing—Form—Contents.
Status: in_force

An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility including all materials incorporated or to be incorporated therein and a list describing, and showing the cost, of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the operating procedure for the facility, or a time schedule for the acquisition and installation or attachment of the facility and the proposed operating procedure for such facility.
RCW 82.14.410 — Washington Code / Title 82 / Chapter 14 / Section 410
RCW 82.14.410: Sales of lodging tax rate changes.
Status: in_force

(1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of: (a) Twelve percent; or (b) The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000. (2) For the purposes of this section: (a) "Local sales and use tax change" is defined as provided in RCW 82.14.055 . (b) "Sale of lodging" means the sale of or charge made for the furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property. (c) "Total sales tax rate" means the combined rates of all state and local taxes imposed under this chapter and chapters 36.100 , 67.28, *67.40, and 82.08 RCW, and any other tax authorized after March 29, 2001, if the tax is in the nature of a sales tax collected from the buyer, but excluding taxes imposed under RCW 81.104.170 before December 1, 2000, and taxes imposed under RCW 82.14.530 .
RCW 82.26.170 — Washington Code / Title 82 / Chapter 26 / Section 170
RCW 82.26.170: Retailer's license—Application fee.
Status: in_force

(1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. (2) The fee imposed under subsection (1) of this section does not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application. (3) A retailer applying for, or renewing, both a retailer's license under RCW 82.26.170 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.
RCW 82.44.900 — Washington Code / Title 82 / Chapter 44 / Section 900
RCW 82.44.900: Severability—Construction—1961 c 15.
Status: in_force

If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitutional or ineffectual the remaining portions of said chapter or any part thereof: PROVIDED, HOWEVER, That except as otherwise hereinabove provided by this section, if any section or part of a section of this chapter be adjudged unconstitutional, this entire chapter shall thereupon be and become inoperative and of no force or effect whatsoever.
RCW 82.90.060 — Washington Code / Title 82 / Chapter 90 / Section 060
RCW 82.90.060: Tax reduction—Rules.
Status: in_force

(1) Except as otherwise provided in this chapter, the recipient of the deferral under this chapter must receive a reduction of the amount of state and local sales and use tax to be repaid under chapter 161, Laws of 2022 as follows: (a) Fifty percent of the sales and use tax deferred, if the department of labor and industries certifies that the eligible investment project includes procurement from and contracts with women, minority, or veteran-owned businesses; procurement from and contracts with entities that have a history of complying with federal and state wage and hour laws and regulations; apprenticeship utilization; and preferred entry for workers living in the area where the eligible investment project is being constructed. In the event that an eligible investment project is built without one or more of these standards, and a project developer or its designated principal contractor demonstrates that it has made all good faith efforts to meet the standards but was unable to comply due to lack of availability of qualified businesses or local hires, the department of labor and industries may certify that the developer complied with one or more standards; (b) Seventy-five percent of the sales and use tax deferred, if the department of labor and industries certifies that the eligible investment project complies with (a) of this subsection and compensates workers at prevailing wage rates as determined by the department of labor and industries; or (c) One hundred percent of the sales and use tax deferred, if the department of labor and industries certifies that the eligible investment project is developed under a community workforce agreement or project labor agreement. (2)(a) The department of labor and industries must adopt emergency and permanent rules to: (i) Define and set minimum requirements for all labor standards identified in subsection (1) of this section as well as documentation requirements and a certification process. The certification process and timeline must be designed to prevent undue delay to project development; and (ii) Set requirements for all good faith efforts under subsection (1)(a) and (b) of this section. Requirements for all good faith efforts must be designed to maximize the likelihood that the project is completed with the standards, and include: Proactive outreach to women, minority, and veteran-owned businesses; advertising in local community publications and publications appropriate to identified firms and with the office of minority and women's business enterprises; participating in community job fairs, conferences, and trade shows; and other measures. (b) The standards for procurement from and contracts with women or minority-owned businesses under subsection (1)(a) of this section must include a requirement that the recipient of the deferral consult with the office of minority and women's business enterprises to develop a plan to meet the standards or good faith efforts. The requirements for good faith efforts must include the office of minority and women's business enterprises review to determine compliance with the plan. (c) The labor standard for procurement from and contracts with veteran-owned businesses under subsection (1)(a) of this section must include a requirement that the recipient of the deferral consult with the department of veterans affairs to develop a plan to meet the standards or good faith efforts. The requirements for good faith efforts must include the department of veterans affairs review to determine compliance with the plan. (d) The department of labor and industries must consult with the office of minority and women's business enterprises, the department of veterans affairs, and the Washington apprenticeship and training council in setting standards and good faith efforts.
RCW 82.73.020 — Washington Code / Title 82 / Chapter 73 / Section 020
RCW 82.73.020: Application for credit.
Status: in_force

(1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the proposed amount of contribution to a program or the main street trust fund, and other information required by the department to determine eligibility under this chapter. The department must rule on the application within forty-five days. Except as provided in RCW 82.73.030 (5), applications must be approved on a first-come basis. (2) The department may not accept any applications before the second Monday in January of each calendar year.
RCW 82.04.765 — Washington Code / Title 82 / Chapter 04 / Section 765
RCW 82.04.765: Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
Status: in_force

(1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW. (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 82.04.4268 — Washington Code / Title 82 / Chapter 04 / Section 4268
RCW 82.04.4268: Exemptions—Dairy product businesses.
Status: in_force

(1)(a) In computing tax there may be deducted from the measure of tax, the value of products or the gross proceeds of sales derived from: (i) Manufacturing dairy products; or (ii) Except as provided otherwise in (b) of this subsection, selling dairy products manufactured by the seller to purchasers who either transport in the ordinary course of business the goods out of this state or purchasers who use such dairy products as an ingredient or component in the manufacturing of a dairy product. A person taking an exemption under this subsection (1)(a)(ii) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state or sold to a manufacturer for use as an ingredient or component in the manufacturing of a dairy product. (b) The exemption provided under (a)(ii) of this subsection does not apply to the sales of dairy products on or after July 1, 2025, where a dairy product is used by the purchaser as an ingredient or component in the manufacturing in Washington of a dairy product. (2) "Dairy products" has the same meaning as provided in RCW 82.04.260 . (3) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (4) This section expires July 1, 2035.
RCW 82.12.0283 — Washington Code / Title 82 / Chapter 12 / Section 0283
RCW 82.12.0283: Exemptions—Use of certain irrigation equipment.
Status: in_force

The provisions of this chapter do not apply to the use of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor; (2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment; (3) The irrigation equipment is attached to the land in whole or in part; (4) The irrigation equipment is not used in the production of cannabis; and (5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
RCW 82.04.4331 — Washington Code / Title 82 / Chapter 04 / Section 4331
RCW 82.04.4331: Deductions—Insurance claims for state health care coverage.
Status: in_force

In computing tax, insurers as defined by RCW 48.01.050 , may deduct from the measure of tax amounts paid out for claims incurred before July 1, 1990, for covered health services under medical and dental coverage purchased under chapter 41.05 RCW.
RCW 82.08.055 — Washington Code / Title 82 / Chapter 08 / Section 055
RCW 82.08.055: Advertisement of price.
Status: in_force

A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions: (1) Unless the advertised price is one in a listed series, the words "tax included" are stated immediately following the advertised price and in print size at least half as large as the advertised price; (2) If the advertised prices are listed in a series, the words "tax included in all prices" are placed conspicuously at the head of the list and in the same print size as the advertised prices; (3) If a price is advertised as "tax included," the price listed on any price tag shall be shown in the same manner; and (4) All advertised prices and the words "tax included" are stated in the same medium, be it oral or visual, and if oral, in substantially the same inflection and volume.
RCW 82.32.290 — Washington Code / Title 82 / Chapter 32 / Section 290
RCW 82.32.290: Unlawful acts—Penalties.
Status: in_force

(1)(a) It is unlawful: (i) For any person to engage in business without having obtained a certificate of registration as provided in this chapter; (ii) For the president, vice president, secretary, treasurer, or other officer of any company to cause or permit the company to engage in business without having obtained a certificate of registration as provided in this chapter; (iii) For any person to tear down or remove any order or notice posted by the department in violation of this chapter; (iv) For any person to aid or abet another in any attempt to evade the payment of any tax or any part thereof; (v) For any purchaser to fraudulently sign or furnish to a seller documentation authorized under RCW 82.04.470 without intent to resell the property purchased or with intent to otherwise use the property in a manner inconsistent with the claimed wholesale purchase; or (vi) For any person to fail or refuse to permit the examination of any book, paper, account, record, or other data by the department or its duly authorized agent; or to fail or refuse to permit the inspection or appraisal of any property by the department or its duly authorized agent; or to refuse to offer testimony or produce any record as required. (b) Any person violating any of the provisions of this subsection (1) is guilty of a gross misdemeanor in accordance with chapter 9A.20 RCW. (2)(a) It is unlawful: (i) For any person to engage in business after revocation of a certificate of registration unless the person's certification of registration has been reinstated; (ii) For the president, vice president, secretary, treasurer, or other officer of any company to cause or permit the company to engage in business after revocation of a certificate of registration unless the company's certificate of registration has been reinstated; or (iii) For any person to make any false or fraudulent return or false statement in any return, with intent to defraud the state or evade the payment of any tax or part thereof. (b) Any person violating any of the provisions of this subsection (2) is guilty of a class C felony in accordance with chapter 9A.20 RCW. (3) In addition to the foregoing penalties, any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, is guilty of the offense of perjury in the second degree and must be punished, upon conviction thereof, by a fine of not more than one thousand dollars. (4)(a) It is unlawful for any person to knowingly sell, purchase, install, transfer, manufacture, create, design, update, repair, use, possess, or otherwise make available, in this state, any automated sales suppression device or phantom-ware. However, it is not unlawful for persons to possess or use automated sales suppression devices or phantom-ware as authorized in RCW 82.32.670 (6). (b) It is unlawful for any person who has been convicted of violating this section to engage in business, or participate in any business as an owner, officer, director, partner, trustee, member, or manager of the business, unless: (i) All taxes, penalties, and interest lawfully due are paid; (ii) The person pays in full all penalties and fines imposed on the person for violating this section; and (iii) The person, if the person is engaging in business subject to tax under this title, or the business in which the person participates, enters into a written agreement with the department for the electronic monitoring of the business's sales, by a method acceptable to the department, for five years at the business's expense. (c)(i) Any person violating the provisions of this subsection, including material breach of the monitoring agreement under (b)(iii) of this subsection, is guilty of a class C felony in accordance with chapter 9A.20 RCW and, as applicable, (c)(ii) of this subsection. (ii) Any person violating the provisions of this subsection by furnishing an automated sales suppression device or phantom-ware to another person or by updating or repairing another person's automated sales suppression device or phantom-ware is, in addition to the punishments prescribed in chapter 9A.20 RCW, subject to a mandatory fine fixed by the court in an amount equal to the greater of ten thousand dollars, the defendant's gain from the commission of the crime, or the state's loss from the commission of the crime. For purposes of this subsection (4)(c)(ii), "loss" means the total of all taxes, penalties, and interest certified by the department to be due, as of the date of sentencing, as a result of any violation of the provisions of this subsection by a person using the automated sales suppression device or phantom-ware obtained from, or updated or repaired by, the defendant, which results in the defendant's conviction for violating the provisions of this subsection. (d) For the purposes of this subsection (4), the terms "manager," "member," and "officer" have the same meaning as in RCW 82.32.145 . (e) The definitions in RCW 82.32.670 apply to this subsection (4). (5) All penalties or punishments provided in this section are in addition to all other penalties provided by law. (6) For the purposes of this section, "return" has the same meaning as in RCW 82.32.050 .
RCW 82.16.0496 — Washington Code / Title 82 / Chapter 16 / Section 0496
RCW 82.16.0496: Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.
Status: in_force

(1)(a)(i) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter according to the gross vehicle weight rating of the vehicle and the incremental cost of the vehicle purchased above the purchase price of a comparable conventionally fueled vehicle. The credit is limited, as set forth in the table below, to the lesser of the incremental cost amount or the maximum credit amount per vehicle purchased, and subject to a maximum annual credit amount per vehicle class. Gross Vehicle Weight Incremental Cost Amount Maximum Credit Amount Per Vehicle Maximum Annual Credit Per Vehicle Class Up to 14,000 pounds 75% of incremental cost $25,000 $2,000,000 14,001 to 26,500 pounds 75% of incremental cost $50,000 $2,000,000 Above 26,500 pounds 75% of incremental cost $100,000 $2,000,000 (ii) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter for up to 50 percent of the cost to purchase alternative fuel vehicle infrastructure, tangible personal property that will become a component of alternative fuel vehicle infrastructure, and installation and construction of alternative fuel vehicle infrastructure, but excluding the cost of property acquisition and site improvement related to the installation of alternative fuel vehicle infrastructure. The credit is subject to a maximum annual credit amount of $2,000,000. (b) On September 1st of each year, any unused credits from any category identified in (a) of this subsection must be made available to applicants applying for credits under any other category identified in (a) of this subsection, subject to the maximum annual and total credit amounts identified in this subsection. The credit established in this section and RCW 82.04.4496 is subject to a maximum annual credit amount of $6,000,000, and a maximum total credit amount of $32,500,000 beginning July 15, 2015. (c) The credit provided in (a)(i) of this subsection is available for the lease of a vehicle. The credit amount for a leased vehicle is equal to the credit in (a)(i) of this subsection multiplied by the lease reduction factor. The person claiming the credit for a leased vehicle must be the lessee as identified in the lease contract. (2) A person who is taxable under this chapter is allowed, subject to the maximum annual credit per category in subsection (1)(a) of this section, a credit against the tax imposed in this chapter for the lesser of $25,000 or 50 percent of the costs of converting a commercial vehicle to be principally powered by a clean alternative fuel with a United States environmental protection agency certified conversion. (3) The total credits under subsection (1)(a)(i) of this section may not exceed the lesser of $250,000 or 25 vehicles per person per calendar year. (4) A person may not receive credit under this section for amounts claimed as credits under chapter 82.04 RCW. (5) Credits are available on a first-in-time basis. (a) The department must disallow any credits, or portion thereof, that would cause the total amount of credits claimed under this section, and RCW 82.04.4496 , during any calendar year to exceed $6,000,000. The department must provide notification on its website monthly on the amount of credits that have been applied for, the amount issued, and the amount remaining before the statewide annual limit is reached. In addition, the department must provide written notice to any person who has applied to claim tax credits in excess of the limitation in this subsection. (b) The department must disallow any credits, or portion thereof, that would cause the total amount of credits claimed beginning July 15, 2015, under this section and RCW 82.04.4496 to exceed $32,500,000. The department must provide notification on its website monthly on the total amount of credits that have been applied for, the amount issued, and the amount remaining before the statewide limit is reached. In addition, the department must provide written notice to any person who has applied to claim tax credits in excess of the limitation in this subsection. (6) For the purposes of the limits provided in this section, a credit must be counted against such limits for the calendar year in which the credit is earned. (7) To claim a credit under this section a person must electronically file with the department all returns, forms, and any other information required by the department, in an electronic format as provided or approved by the department. No refunds may be granted for credits under this section. (8) To claim a credit under this section, the person applying must: (a) Complete an application for the credit which must include: (i) The name, business address, and tax identification number of the applicant; (ii) A quote or unexecuted copy of the purchase requisition or order for the vehicle, infrastructure, infrastructure components, infrastructure construction, or infrastructure installation; (iii) The type of alternative fuel to be used by the vehicle or supported by the infrastructure; (iv) The incremental cost of the alternative fuel system for vehicle credits; (v) The anticipated delivery date of the vehicle, the anticipated delivery date of the infrastructure or infrastructure components, the anticipated construction completion date of the infrastructure, or the anticipated installation completion date of the infrastructure; (vi) The estimated annual fuel use of the vehicle in the anticipated duties or the estimated annual fuel to be supplied by the infrastructure; (vii) The gross weight of each vehicle for vehicle credits; (viii) For leased vehicles, a copy of the lease contract that includes the gross capitalized cost, residual value, and name of the lessee; and (ix) Any other information deemed necessary by the department to support administration or reporting of the program. (b) Within 15 days of notice of credit availability from the department, provide notice of intent to claim the credit including: (i) A copy of the order for the vehicle or infrastructure-related item, including the total cost for the vehicle or infrastructure-related item; (ii) The anticipated delivery date of the vehicle or infrastructure or infrastructure component, which must be within one year of acceptance of the credit; (iii) The anticipated construction or installation completion date of the infrastructure, which must be within two years of acceptance of the credit; and (iv) Any other information deemed necessary by the department to support administration or reporting of the program. (c) Provide final documentation within 30 days of receipt of the vehicle or infrastructure or infrastructure components or of completion of construction or installation of the infrastructure, including: (i) A copy of the final invoice for the vehicle or infrastructure-related items; (ii) A copy of the factory build sheet or equivalent documentation; (iii) The vehicle identification number of each vehicle; (iv) The incremental cost of the alternative fuel system for vehicle credits; (v) Attestations signed by both the seller and purchaser of the vehicle attesting that the incremental cost of the alternative fuel system includes only the costs necessary for the vehicle to run on alternative fuel and no other vehicle options, equipment, or costs; and (vi) Any other information deemed necessary by the department to support administration or reporting of the program. (9) A person applying for credit under subsection (8) of this section may apply for multiple vehicles on the same application, but the application must include the required information for each vehicle included in the application. A separate application is required for infrastructure-related items, but all infrastructure-related items at a single location may be included in a single application provided the required information for each infrastructure-related item is included in the application. (10) To administer the credits, the department must, at a minimum: (a) Provide notification on its website monthly of the amount of credits that have been applied for, claimed, and the amount remaining before the statewide annual limit and total limit are reached; (b) Within 15 days of receipt of the application, notify persons applying of the availability of tax credits in the year in which the vehicles or infrastructure applied for are anticipated to be delivered, constructed, or installed; (c) Within 15 days of receipt of the notice of intent to claim the tax credit, notify the applicant of the approval, denial, or missing information in their notice; and (d) Within 15 days of receipt of final documentation, review the documentation and notify the person applying of the acceptance of their final documentation. (11) If a person fails to supply the information as required in subsection (8) of this section, the department must deny the application. (12)(a) Taxpayers are only eligible for a credit under this section based on: (i) Sales or leases of new commercial vehicles and qualifying used commercial vehicles with propulsion units that are principally powered by a clean alternative fuel; (ii) Costs to modify a commercial vehicle, including sales of tangible personal property incorporated into the vehicle and labor or service expenses incurred in modifying the vehicle, to be principally powered by a clean alternative fuel; or (iii) Sales of alternative fuel vehicle infrastructure or infrastructure components, or the cost of construction or installation of alternative fuel vehicle infrastructure. (b) A credit is earned when the purchaser or the lessee takes receipt of the qualifying commercial vehicle or infrastructure-related item, the vehicle conversion is complete, or the construction or installation of the infrastructure is complete. (13) The definitions in RCW 82.04.4496 apply to this section. (14) A credit earned during one calendar year may be carried over to be credited against taxes incurred in the subsequent calendar year, but may not be carried over a second year. (15) Credits may be earned under this section from January 1, 2016, until the maximum total credit amount in subsection (1)(b) of this section is reached, except for credits for leased vehicles, which may be earned from July 1, 2016, until the maximum total credit amount in subsection (1)(b) of this section is reached.
RCW 82.26.250 — Washington Code / Title 82 / Chapter 26 / Section 250
RCW 82.26.250: Enforcement—Search warrants.
Status: in_force

When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the tobacco products and hold them until disposed of by law.
RCW 82.32.170 — Washington Code / Title 82 / Chapter 32 / Section 170
RCW 82.32.170: Reduction of tax after payment—Petition—Conference—Determination by department.
Status: in_force

Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation for refund provided in this chapter, by petition in writing for a correction of the amount paid, and a conference for examination and review of the tax liability, in which petition he or she shall set forth the reasons why the conference should be granted, and the amount in which the tax, interest, or penalty, should be refunded. The department shall promptly consider the petition, and may grant or deny it. If denied, the petitioner shall be notified by mail, or electronically as provided in RCW 82.32.135 , thereof forthwith. If a conference is granted, the department shall notify the petitioner by mail, or electronically as provided in RCW 82.32.135 , of the time and place fixed therefor. After the hearing, the department may make such determination as may appear to it just and lawful, and shall mail a copy of its determination to the petitioner, or provide a copy of its determination electronically as provided in RCW 82.32.135 .
RCW 82.42.100 — Washington Code / Title 82 / Chapter 42 / Section 100
RCW 82.42.100: Enforcement.
Status: in_force

The director is charged with the enforcement of the provisions of this chapter and rules and regulations promulgated hereunder. The director may, in his or her discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules or regulations promulgated hereunder.
RCW 82.26.010 — Washington Code / Title 82 / Chapter 26 / Section 010
RCW 82.26.010: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Actual price" means the total amount of consideration for which tobacco products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete the sale such as charges for delivery, freight, transportation, or handling. (2) "Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management. (3) "Board" means the liquor and cannabis board. (4) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. (5) "Cigar" means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco. "Cigar" does not include a cigarette. (6) "Cigarette" has the same meaning as in RCW 82.24.010 . (7) "Department" means the department of revenue. (8) "Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, (d) any person engaged in the business of selling tobacco products in this state who handles for sale any tobacco products that are within this state but upon which tax has not been imposed. (9) "Indian country" means the same as defined in chapter 82.24 RCW. (10) "Little cigar" means a cigar that has a cellulose acetate integrated filter. (11) "Manufacturer" means a person who manufactures and sells tobacco products. (12) "Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's tobacco products, and includes employees and independent contractors. (13) "Moist snuff" means tobacco that is finely cut, ground, or powdered; is not for smoking; and is intended to be placed in the oral, but not the nasal, cavity. (14) "Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, the state and its departments and institutions, political subdivision of the state of Washington, corporation, limited liability company, association, society, any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. The term excludes any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country. (15) "Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, train, or vending machine. (16) "Retail outlet" means each place of business from which tobacco products are sold to consumers. (17) "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers. (18)(a) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. (b) The term "sale" includes a gift by a person engaged in the business of selling tobacco products, for advertising, promoting, or as a means of evading the provisions of this chapter. (19)(a) "Taxable sales price" means: (i) In the case of a taxpayer that is not affiliated with the manufacturer, distributor, or other person from whom the taxpayer purchased tobacco products, the actual price for which the taxpayer purchased the tobacco products; (ii) In the case of a taxpayer that purchases tobacco products from an affiliated manufacturer, affiliated distributor, or other affiliated person, and that sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers, the actual price for which that taxpayer sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; (iii) In the case of a taxpayer that sells tobacco products only to affiliated distributors or affiliated retailers, the price, determined as nearly as possible according to the actual price, that other distributors sell similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; (iv) In the case of a taxpayer that is a manufacturer selling tobacco products directly to ultimate consumers, the actual price for which the taxpayer sells those tobacco products to ultimate consumers; (v) In the case of a taxpayer that has acquired tobacco products under a sale as defined in subsection (18)(b) of this section, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same tobacco products or similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; or (vi) In any case where (a)(i) through (v) of this subsection do not apply, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same tobacco products or similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers. (b) For purposes of (a)(i) and (ii) of this subsection only, "person" includes both persons as defined in subsection (14) of this section and any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country. (c) The department may adopt rules regarding the determination of taxable sales price under this subsection. (20) "Taxpayer" means a person liable for the tax imposed by this chapter. (21) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, and any other product, regardless of form, that contains tobacco and is intended for human consumption or placement in the oral or nasal cavity or absorption into the human body by any other means, but does not include cigarettes as defined in RCW 82.24.010 . (22) "Unaffiliated distributor" means a distributor that is not affiliated with the manufacturer, distributor, or other person from whom the distributor has purchased tobacco products. (23) "Unaffiliated retailer" means a retailer that is not affiliated with the manufacturer, distributor, or other person from whom the retailer has purchased tobacco products.
RCW 82.04.449 — Washington Code / Title 82 / Chapter 04 / Section 449
RCW 82.04.449: Credit—Washington customized employment training program—Report to the legislature.
Status: in_force

(1) In computing the tax imposed under this chapter, a credit is allowed for participants in the Washington customized employment training program created in RCW 28B.67.020 . The credit allowed under this section is equal to 50 percent of the value of a participant's payments to the employment training finance account created in RCW 28B.67.030 . If a participant in the program does not meet the requirements of RCW 28B.67.020 (2)(b)(ii), the participant must remit to the department the value of any credits taken plus interest. The credit earned by a participant in one calendar year may be carried over to be credited against taxes incurred in a subsequent calendar year. No credit may be allowed for repayment of training allowances received from the Washington customized employment training program on or after July 1, 2031. (2) A person claiming the credit provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (3) By December 31, 2028, the college board, as defined in RCW 28B.50.030 , shall submit to the higher education committees of the legislature a report on: (a) The distribution of credit eligibility by county, as indicated by participants in the Washington customized employment training program created in RCW 28B.67.020 ; (b) The distribution of qualified training institutions that provided trainings under the Washington customized employment training program, by county; and (c) Efforts taken by the college board to encourage use of the credit by a greater variety of industries and participation of a greater variety of qualified training institutions, as defined in RCW 28B.67.010 . (4) This section expires July 1, 2033.
RCW 82.87.110 — Washington Code / Title 82 / Chapter 87 / Section 110
RCW 82.87.110: Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return.
Status: in_force

(1)(a) Except as otherwise provided in this section or RCW 82.32.080 , taxpayers owing tax under this chapter must file, on forms prescribed by the department, a return with the department on or before the date the taxpayer's federal income tax return for the taxable year is required to be filed. (b)(i) Except as provided in (b)(ii) of this subsection (1), returns and all supporting documents must be filed electronically using the department's online tax filing service or other method of electronic reporting as the department may authorize. (ii) The department may waive the electronic filing requirement in this subsection for good cause as provided in RCW 82.32.080 . (2)(a) Every taxpayer owing tax under this chapter must include with the Washington return described in subsection (1) of this section a copy of the taxpayer's federal income tax return filed with the internal revenue service of the United States, including: (i) All federal income tax forms, schedules, and other attachments that directly relate to the taxpayer's net long-term capital gain; and (ii) Any information, returns, and federal tax documents received by the taxpayer that directly relate to the taxpayer's net long-term capital gain including, but not limited to, form 1099-B, schedule K-1 (form 1065), and schedule K-1 (form 1120-S). (b) A taxpayer must provide to the department, upon request, other federal tax return information needed to verify the tax owed under this chapter. (c) The department may prescribe by rule additional reporting or verification requirements under this subsection (2) to substantiate an individual's federal net long-term capital gain. (3) Each taxpayer required to file a return under this section must, without assessment, notice, or demand, pay any tax due thereon to the department on or before the date fixed for the filing of the return, regardless of any filing extension. The tax must be paid by electronic funds transfer as defined in RCW 82.32.085 or by other forms of electronic payment as may be authorized by the department. The department may waive the electronic payment requirement for good cause as provided in RCW 82.32.080 . If any tax due under this chapter is not paid by the due date, interest and penalties as provided in chapter 82.32 RCW apply to the deficiency. (4)(a) In addition to the Washington return required to be filed under subsection (1) of this section, an individual claiming an exemption under RCW 82.87.050 (2) must file documentation substantiating the following: (i) The fair market value and basis of the real estate held directly by the entity in which the interest was sold or exchanged; (ii) The percentage of the ownership interest sold or exchanged in the entity owning real estate; and (iii) The methodology, if any, established by the entity in which the interest was sold or exchanged, for allocating gains or losses to the owners, partners, or shareholders of the entity from the sale of real estate. (b) The department may by rule prescribe additional filing requirements to substantiate an individual's claim for an exemption under RCW 82.87.050 (2). Prior to adopting any rule under this subsection (4)(b), the department must allow for an opportunity for participation by interested parties in the rule-making process in accordance with the administrative procedure act, chapter 34.05 RCW. (5) If a taxpayer has obtained an extension of time for filing the federal income tax return for the taxable year and the taxpayer provides the department, on or before the date fixed for the filing of the return, regardless of any filing extension, evidence satisfactory to the department confirming the federal extension, the taxpayer is entitled to the same extension of time for filing the return required under this section. An extension under this subsection for the filing of a return under this chapter is not an extension of time to pay the tax due under this chapter. (6)(a) If any return due under subsection (1) of this section, along with a copy of the federal income tax return, is not filed with the department by the due date or any extension granted by the department, the department must assess a penalty in the amount of five percent of the tax due for the taxable year covered by the return for each month or portion of a month that the return remains unfiled. The total penalty assessed under this subsection may not exceed 25 percent of the tax due for the taxable year covered by the delinquent return. The penalty under this subsection is in addition to any penalties assessed for the late payment of any tax due on the return. (b) The department must waive or cancel the penalty imposed under this subsection if: (i) The department is persuaded that the taxpayer's failure to file the return by the due date was due to circumstances beyond the taxpayer's control; or (ii) The taxpayer has not been delinquent in filing any return due under this section during the preceding five calendar years and the taxpayer has not been contacted by the department for enforcement purposes regarding the reporting period covered by the waiver request. (7) The department must waive or cancel the penalty imposed under RCW 82.32.090 (1) on a payment required under this section when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under RCW 82.32.105 (1) if all [of] the following apply: (a) A taxpayer requests a waiver of penalty for a payment required under this section; (b) The taxpayer has not been contacted by the department for enforcement purposes regarding the reporting period covered by the waiver request; and (c) The taxpayer has timely remitted payment on all tax returns due under this section during the preceding five calendar years. (8)(a) In the event a taxpayer's federal income tax return is changed in a manner that is final after their return required under subsection (1) of this section is filed with the department and the taypayer's federal income tax return is changed in a manner that impacts either the calculation of their Washington capital gains or their tax liability under this chapter, or both, the taxpayer must amend the taypayer's return due under subsection (1) of this section for the same tax year in which their federal income tax return is changed. For the purposes of this subsection (8), a federal income tax return is changed in a manner that is final when such change is not subject to either administrative review by the United States internal revenue service or judicial review in a court of competent jurisdiction, or both. A change is also final in the case of an audit finding in the following circumstances: (i) The taxpayer has received audit findings from the internal revenue service for the tax period and the taxpayer does not timely file an administrative appeal with the internal revenue service. (ii) The taxpayer consented to any of the audit findings for the tax period through a form or other written agreement with the United States internal revenue service. (b) If the return is not amended, as required under this subsection (8), with the department within 90 days of the federal income tax return change becoming final, the department must assess on the 91st day a penalty in the amount of five percent of any additional tax due for the taxable year covered by the return for each month or portion of a month that the return is not timely amended as required by this subsection. The total penalty assessed under this subsection may not exceed 25 percent of the additional tax due for the taxable year covered by the delinquent return amendment. The penalty under this subsection (8)(b) is in addition to any penalties assessed under this section. (9)(a) No assessment or correction of an assessment for additional taxes, penalties, or interest due may be made by the department more than four years after the year in which a return is filed under subsection (1) of this section except: (i) When the taxpayer's federal income tax return is changed in a manner that requires an amended return under subsection (8) of this section; or (ii) As provided in RCW 82.32.050 (4). (b) In the event the statute of limitations is extended under (a)(i) of this subsection, no assessment or correction of an assessment for additional taxes, penalties, or interest due may be made by the department more than four years after the year in which an amended return is filed with the department as required under subsection (8) of this section. Any assessment or correction of an assessment for additional taxes, penalties, or interest due under this subsection (9)(b) but made by the department more than four years after the year in which a return is filed under subsection (1) of this section must be directly related to the federal income tax return change described in subsection (8) of this section.
RCW 82.04.299 — Washington Code / Title 82 / Chapter 04 / Section 299
RCW 82.04.299: Workforce education investment surcharge (as amended by 2025 c 420).
Status: in_force

*** CHANGE IN 2026 *** (SEE 2487.SL ) ***

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

(1)(a) Beginning with business activities occurring on or after April 1, 2020, in addition to the taxes imposed under RCW 82.04.290 (2) and (4) , a workforce education investment surcharge is imposed on select advanced computing businesses. The surcharge is equal to the gross income of the business subject to the tax under RCW 82.04.290 (2) and (4) , multiplied by the rate of 1.22 percent. (b) Except as provided in (e) of this subsection (1), in no case will the combined surcharge imposed under this subsection (1) paid by all members of an affiliated group be more than (( nine million dollars )) $9,000,000 annually. (c) For persons subject to the surcharge imposed under this subsection (1) that report under one or more tax classifications, the surcharge applies only to business activities taxed under RCW 82.04.290 (2) and (4) . (d) The surcharge imposed under this subsection (1) must be reported and paid on a quarterly basis in a manner as required by the department. Returns and amounts payable under this subsection (1) are due by the last day of the month immediately following the end of the reporting period covered by the return. All other taxes must be reported and paid as required under RCW 82.32.045 . (e)(i) To aid in the effective administration of the surcharge in this subsection (1), the department may require persons believed to be engaging in advanced computing or affiliated with a person believed to be engaging in advanced computing to disclose whether they are a member of an affiliated group and, if so, to identify all other members of the affiliated group subject to the surcharge. (ii) If the department establishes, by clear, cogent, and convincing evidence, that one or more members of an affiliated group, with intent to evade the surcharge under this subsection (1), failed to fully comply with this subsection (1)(e), the department must assess against that person, or those persons collectively, a penalty equal to (( fifty )) 50 percent of the amount of the total surcharge payable by all members of that affiliated group for the calendar year during which the person or persons failed to fully comply with this subsection (1)(e). The penalty under this subsection (1)(e) is in lieu of and not in addition to the evasion penalty under RCW 82.32.090 (7). (f) For the purposes of this subsection (1) the following definitions apply: (i) "Advanced computing" means designing or developing computer software or computer hardware, whether directly or contracting with another person, including: Modifications to computer software or computer hardware; cloud computing services; or operating as a marketplace facilitator as defined by RCW 82.08.0531 , an online search engine, or online social networking platform; (ii) "Affiliate" and "affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person; (iii) "Affiliated group" means a group of two or more persons that are affiliated with each other; (iv) "Cloud computing services" means on-demand delivery of computing resources, such as networks, servers, storage, applications, and services, over the internet; (v) "Control" means the possession, directly or indirectly, of more than (( fifty )) 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise; and (vi) "Select advanced computing business" means a person who is a member of an affiliated group with at least one member of the affiliated group engaging in the business of advanced computing, and the affiliated group has worldwide gross revenue of more than (( twenty-five billion dollars )) $25,000,000,000 during the immediately preceding calendar year. A person who is primarily engaged within this state in the provision of commercial mobile service, as that term is defined in 47 U.S.C. Sec. 332(d)(1), shall not be considered a select advanced computing business. A person who is primarily engaged in this state in the operation and provision of access to transmission facilities and infrastructure that the person owns or leases for the transmission of voice, data, text, sound, and video using wired telecommunications networks shall not be considered a select advanced computing business. A person that is primarily engaged in business as a "financial institution" as defined in RCW 82.04.29004 , as that section existed on January 1, 2020, shall not be considered a select advanced computing business. For purposes of this subsection (1)(f)(vi), "primarily" is determined based on gross income of the business. (2)(a) The workforce education investment surcharge under this section does not apply to: (i) Any hospital as defined in RCW 70.41.020 , including any hospital that comes within the scope of chapter 71.12 RCW if the hospital is also licensed under chapter 70.41 RCW; or (ii) A provider clinic offering primary care, multispecialty and surgical services, including behavioral health services, and any affiliate of the provider clinic if the affiliate is an organization that offers health care services or provides administrative support for a provider clinic, or is an independent practice association or accountable care organization. (b) The exemptions under this subsection (2) do not apply to amounts received by any member of an affiliated group other than the businesses described in (a) of this subsection. (c) For purposes of the exemption in (a)(ii) of this subsection: (i) "Health care services" means services offered by health care providers relating to the prevention, cure, or treatment of illness, injury, or disease. (ii) "Primary care" means wellness and prevention services and the diagnosis and treatment of health conditions. (3) Revenues from the surcharge under this section must be deposited directly into the workforce education investment account established in RCW 43.79.195 . (4) The department has the authority to determine through an audit or other investigation whether a person is subject to the surcharge imposed in this section.
RCW 82.73.900 — Washington Code / Title 82 / Chapter 73 / Section 900
RCW 82.73.900: Expiration of chapter.
Status: in_force

This chapter expires January 1, 2032.
RCW 82.46.035 — Washington Code / Title 82 / Chapter 46 / Section 035
RCW 82.46.035: Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance (as amended by 2025 c 159).
Status: in_force

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(1) Except for revenues used after May 13, 2021, through December 31, 2023, as provided in subsection (3) of this section, the legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects. (2) The legislative authority of any county or any city that plans under RCW 36.70A.040 (1) may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding (( one-quarter of one )) 0.25 percent of the selling price. Any county choosing to plan under RCW 36.70A.040 (2) and any city within such a county may only adopt an ordinance imposing the excise tax authorized by this section if the ordinance is first authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. (3) Revenues generated from the tax imposed under subsection (2) of this section must be used by such counties and cities solely for financing capital projects specified in a capital facilities plan element of a comprehensive plan, except that the greater of $100,000 or 35 percent of revenues may additionally be used for the operation of, maintenance of, and service support for, existing capital projects after May 13, 2021, through December 31, 2023. However, revenues (a) pledged by such counties and cities to debt retirement prior to March 1, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to March 1, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed. (4) Revenues generated by the tax imposed by this section must be deposited in a separate account after December 31, 2023. (5) As used in this section, "city" means any city or town and "capital project" means those public works projects of a local government for: (a) Planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems; (b) Planning, construction, reconstruction, repair, rehabilitation, or improvement of parks; (( and )) (c) (i) Planning, construction, reconstruction, repair, rehabilitation, or improvement of either of the following categories of airports: (A) Airports included in the most recent Washington aviation system plan published by the Washington department of transportation aviation division; and (B) Airports included in the national plan of integrated airport systems with less than 10,000 annual enplanements as determined by the most recent enplanement data published by the federal aviation administration. (ii) "Capital project" does not include the installation or improvement of fuel systems for the distribution of leaded fuel at an airport as described in this subsection (5)(c); and (d) Until January 1, 2026, planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for those experiencing homelessness and affordable housing projects. (6) A county or city may use the greater of $100,000 or 25 percent of available funds, but not to exceed $1,000,000, for capital projects as defined in subsection (5)(( (c) )) (d) of this section. The limits in this subsection do not apply to any county or city that used revenue under this section for the acquisition, construction, improvement, or rehabilitation of facilities to provide housing for the homeless prior to June 30, 2019. (7) A county or city using funds for uses in subsection (5)(( (c) )) (d) of this section must document in its plan under RCW 36.70A.070 (3) that it has funds during the next two years for capital projects in subsection (5)(a) and (b) of this section. (8) When the governor files a notice of noncompliance under RCW 36.70A.340 with the secretary of state and the appropriate county or city, the county or city's authority to impose the additional excise tax under this section is temporarily rescinded until the governor files a subsequent notice rescinding the notice of noncompliance.

PDF RCW 82.46.035

Additional tax — Certain counties and cities — Ballot proposition — Use limited to capital projects — Temporary rescindment for noncompliance (as amended by 2025 c 159) .

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(1) (( Except for revenues used after May 13, 2021, through December 31, 2023, as provided in subsection (3) of this section, the )) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects. (2) The legislative authority of any county or any city that plans under RCW 36.70A.040 (1) may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding (( one-quarter of one )) 0.25 percent of the selling price. Any county choosing to plan under RCW 36.70A.040 (2) and any city within such a county may only adopt an ordinance imposing the excise tax authorized by this section if the ordinance is first authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters. (3) (( Revenues )) Except as provided in subsection (5) of this section, revenues generated from the tax imposed under subsection (2) of this section must be used by such counties and cities solely for (( financing )) capital projects specified in a capital facilities plan element of a comprehensive plan(( , except that the greater of $100,000 or 35 percent of revenues may additionally be used for the operation of, maintenance of, and service support for, existing capital projects after May 13, 2021, through December 31, 2023 )). However, revenues (a) pledged by such counties and cities to debt retirement prior to March 1, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to March 1, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed. (4) (( Revenues generated by the tax imposed by this section must be deposited in a separate account after December 31, 2023. (5) )) As used in this section, "city" means any city or town and "capital project" means those public works projects or public investments of a local government for: (a) Planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems; (b) Planning, construction, reconstruction, repair, rehabilitation, or improvement of parks; (( and )) (c) (( Until January 1, 2026, planning )) Planning , acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for those experiencing homelessness and affordable housing projects ; and (d) Any use allowed under RCW 82.46.010 . (( (6) )) (5) Revenues generated by the tax imposed under subsection (2) of this section may be used towards planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for those experiencing homelessness and affordable housing projects that are supported through an interlocal housing collaboration as established under chapter 39.34 RCW. (6) A county or city may use the greater of $100,000 or 25 percent of available funds(( , but not to exceed $1,000,000, )) for capital projects as defined in subsection (( (5) )) (4) (c) of this section. The limits in this subsection do not apply to any county or city that used revenue under this section for the acquisition, construction, improvement, or rehabilitation of facilities to provide housing for the homeless prior to June 30, 2019. (7) A county or city using funds for uses in subsection (( (5) )) (4) (c) of this section must document in its plan under RCW 36.70A.070 (3) that it has funds during the next two years for capital projects in subsection (( (5) )) (4) (a) of this section. (8) When the governor files a notice of noncompliance under RCW 36.70A.340 with the secretary of state and the appropriate county or city, the county or city's authority to impose the additional excise tax under this section is temporarily rescinded until the governor files a subsequent notice rescinding the notice of noncompliance.