RCW 82.08.996 — Washington Code / Title 82 / Chapter 08 / Section 996
RCW 82.08.996: Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
Status: in_force

(1) The tax imposed by RCW 82.08.020 does not apply to: (a) The sale of new battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts; (b) The sale of new vessels equipped with propulsion systems that qualify under (a) of this subsection; (c)(i) The sale of batteries and battery packs used to exclusively power electric marine propulsion systems or hybrid electric marine propulsion systems, if such systems operate with a continuous power greater than fifteen kilowatts; (ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; (d)(i) The sale of new shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels; (ii) The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving shoreside batteries; (iii) The sale of or charge made for labor and services rendered in respect to installing, constructing, repairing, or improving shoreside batteries infrastructure; and (iv) The sale of tangible personal property that will become a component of shoreside batteries infrastructure. (2) Sellers may make tax exempt sales under this section only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) For the purposes of this section: (a) "Battery" means a secondary battery or storage cell that can be charged, discharged into a load, and recharged many times; and includes one of several different combinations of electrode materials and electrolytes; (b) "Battery pack" means a group of any number of secondary or rechargeable batteries within a casing and used as a power source for battery-powered electric marine propulsion systems or hybrid electric marine propulsion systems; (c) "Battery-powered electric marine propulsion system" means a fully electric outboard or inboard motor used by vessels, the sole source of propulsive power of which is the energy stored in the battery packs. The term includes required accessories, such as throttles, displays, and battery packs; (d) "Hybrid electric marine propulsion system" means a propulsion system that includes two or more sources of propulsion in one design, one of which must be electric; (e) "Shoreside batteries" means batteries installed at a dock or similar location to provide an electric charge to a vessel powered by an electric marine propulsion system; (f) "Shoreside batteries infrastructure" means the shoreside battery bank, charging apparatus, and emergency services generator; and (g) "Vessel" includes every watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water. (4) This section expires July 1, 2030.
RCW 82.12.010 — Washington Code / Title 82 / Chapter 12 / Section 010
RCW 82.12.010: Definitions.
Status: in_force

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

For the purposes of this chapter: (1) The meaning ascribed to words and phrases in chapters 82.04 and 82.08 RCW, insofar as applicable, has full force and effect with respect to taxes imposed under the provisions of this chapter. "Consumer," in addition to the meaning ascribed to it in chapters 82.04 and 82.08 RCW insofar as applicable, also means any person who distributes or displays, or causes to be distributed or displayed, any article of tangible personal property, except newspapers, the primary purpose of which is to promote the sale of products or services. With respect to property distributed to persons within this state by a consumer as defined in this subsection (1), the use of the property is deemed to be by such consumer. (2) "Extended warranty" has the same meaning as in RCW 82.04.050 (7). (3) "Purchase price" means the same as sales price as defined in RCW 82.08.010 . (4)(a)(i) Except as provided in (a)(ii) of this subsection (4), "retailer" means every seller as defined in RCW 82.08.010 and every person engaged in the business of selling tangible personal property at retail and every person required to collect from purchasers the tax imposed under this chapter. (ii) "Retailer" does not include a professional employer organization when a covered employee coemployed with the client under the terms of a professional employer agreement engages in activities that constitute a sale of tangible personal property, extended warranty, digital good, digital code, or a sale of any digital automated service or service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c) that is subject to the tax imposed by this chapter. In such cases, the client, and not the professional employer organization, is deemed to be the retailer and is responsible for collecting and remitting the tax imposed by this chapter. (b) For the purposes of (a) of this subsection, the terms "client," "covered employee," "professional employer agreement," and "professional employer organization" have the same meanings as in RCW 82.04.540 . (5) "Taxpayer" and "purchaser" include all persons included within the meaning of the word "buyer" and the word "consumer" as defined in chapters 82.04 and 82.08 RCW. (6) "Use," "used," "using," or "put to use" have their ordinary meaning, and mean: (a) With respect to tangible personal property, except for natural gas and manufactured gas, the first act within this state by which the taxpayer takes or assumes dominion or control over the article of tangible personal property (as a consumer), and include installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption within this state; (b) With respect to a service defined in RCW 82.04.050 (2)(a), the first act within this state after the service has been performed by which the taxpayer takes or assumes dominion or control over the article of tangible personal property upon which the service was performed (as a consumer), and includes installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption of the article within this state; (c) With respect to an extended warranty, the first act within this state after the extended warranty has been acquired by which the taxpayer takes or assumes dominion or control over the article of tangible personal property to which the extended warranty applies, and includes installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption of the article within this state; (d) With respect to a digital good or digital code, the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the digital good or digital code; (e) With respect to a digital automated service, the first act within this state by which the taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service; (f) With respect to a service defined as a retail sale in *RCW 82.04.050 (6)(c), the first act within this state by which the taxpayer, as a consumer, accesses the prewritten computer software; (g) With respect to a service defined as a retail sale in RCW 82.04.050 (2)(g), the first act within this state after the service has been performed by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the digital good upon which the service was performed; and (h) With respect to natural gas or manufactured gas, the use of which is taxable under RCW 82.12.022 , including gas that is also taxable under the authority of RCW 82.14.230 , the first act within this state by which the taxpayer consumes the gas by burning the gas or storing the gas in the taxpayer's own facilities for later consumption by the taxpayer. (7)(a) "Value of the article used" is the purchase price for the article of tangible personal property, the use of which is taxable under this chapter. The term also includes, in addition to the purchase price, the amount of any tariff or duty paid with respect to the importation of the article used. In case the article used is acquired by lease or by gift or is extracted, produced, or manufactured by the person using the same or is sold under conditions wherein the purchase price does not represent the true value thereof, the value of the article used is determined as nearly as possible according to the retail selling price at place of use of similar products of like quality and character under such rules as the department may prescribe. (b) In case the articles used are acquired by bailment, the value of the use of the articles so used must be in an amount representing a reasonable rental for the use of the articles so bailed, determined as nearly as possible according to the value of such use at the places of use of similar products of like quality and character under such rules as the department of revenue may prescribe. In case any such articles of tangible personal property are used in respect to the construction, repairing, decorating, or improving of, and which become or are to become an ingredient or component of, new or existing buildings or other structures under, upon, or above real property of or for the United States, any instrumentality thereof, or a county or city housing authority created pursuant to chapter 35.82 RCW, including the installing or attaching of any such articles therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation, then the value of the use of such articles so used is determined according to the retail selling price of such articles, or in the absence of such a selling price, as nearly as possible according to the retail selling price at place of use of similar products of like quality and character or, in the absence of either of these selling price measures, such value may be determined upon a cost basis, in any event under such rules as the department of revenue may prescribe. (c) In the case of articles owned by a user engaged in business outside the state which are brought into the state for no more than 180 days in any period of 365 consecutive days and which are temporarily used for business purposes by the person in this state, the value of the article used must be an amount representing a reasonable rental for the use of the articles, unless the person has paid tax under this chapter or chapter 82.08 RCW upon the full value of the article used, as defined in (a) of this subsection. (d) In the case of articles manufactured or produced by the user and used in the manufacture or production of products sold or to be sold to the department of defense of the United States, the value of the articles used is determined according to the value of the ingredients of such articles. (e) In the case of an article manufactured or produced for purposes of serving as a prototype for the development of a new or improved product, the value of the article used is determined by: (i) The retail selling price of such new or improved product when first offered for sale; or (ii) the value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale. (f) In the case of an article purchased with a direct pay permit under RCW 82.32.087 , the value of the article used is determined by the purchase price of such article if, but for the use of the direct pay permit, the transaction would have been subject to sales tax. (g) In the case of asphalt or aggregates manufactured or extracted by a person providing services taxable under RCW 82.04.280 (1)(b) and used by that person in providing those services, the value of the asphalt or aggregates is equal to the sum of all direct and indirect costs attributable to the asphalt or aggregates used, plus a public road construction market adjustment of five percent of those costs. (8) "Value of the digital good or digital code used" means the purchase price for the digital good or digital code, the use of which is taxable under this chapter. If the digital good or digital code is acquired other than by purchase, the value of the digital good or digital code must be determined as nearly as possible according to the retail selling price at place of use of similar digital goods or digital codes of like quality and character under rules the department may prescribe. (9) "Value of the extended warranty used" means the purchase price for the extended warranty, the use of which is taxable under this chapter. If the extended warranty is received by gift or under conditions wherein the purchase price does not represent the true value of the extended warranty, the value of the extended warranty used is determined as nearly as possible according to the retail selling price at place of use of similar extended warranties of like quality and character under rules the department may prescribe. (10) "Value of the service used" means the purchase price for the digital automated service or other service, the use of which is taxable under this chapter. If the service is received by gift or under conditions wherein the purchase price does not represent the true value thereof, the value of the service used is determined as nearly as possible according to the retail selling price at place of use of similar services of like quality and character under rules the department may prescribe.
RCW 82.38.160 — Washington Code / Title 82 / Chapter 38 / Section 160
RCW 82.38.160: Computation and payment of tax—Remittance—Electronic funds transfer.
Status: in_force

(1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax. (2) A fuel distributor must remit tax on fuel purchased from a supplier, and due to the state for that reporting period, to the special fuel supplier. This provision does not apply to fuel imported by a distributor under RCW 82.38.035 (3). (3) At the election of the distributor, payment of the fuel tax owed on fuel purchased from a supplier must be remitted to the supplier on terms agreed upon between the distributor and the supplier or no later than seven business days before the twenty-sixth day of the following month. This election is subject to a condition that the distributor's remittances of all amounts of fuel tax due to the supplier must be paid by electronic funds transfer. The distributor's election may be terminated by the supplier if the distributor does not make timely payments to the supplier as required by this section. (4) Except as provided in subsection (5) of this section, the tax return must be accompanied by a remittance payable to the state treasurer covering the tax amount due for the reporting period. (5) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday the next business day is the payment date. If the tax is paid by electronic funds transfer and the reporting period ends on a day other than the last day of a calendar month, the tax must be paid on or before the last state business day of the thirty-day period following the end of the reporting period. (6) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.
RCW 82.32.450 — Washington Code / Title 82 / Chapter 32 / Section 450
RCW 82.32.450: Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
Status: in_force

(1) The total combined credits and deferrals that may be taken under RCW 82.04.447 , 82.12.024 , and 82.16.0495 shall not exceed two million five hundred thousand dollars in any fiscal year. Each person is limited to no more than a total of one million five hundred thousand dollars in tax deferred and credit allowed in any fiscal year in which more than one person takes tax credits and claims tax deferral. The department may require reporting of the credits taken and amounts deferred in a manner and form as is necessary to keep a running total of the amounts. (2) Credits and deferred tax are available on a first-come basis. Priority for tax credits and deferrals among approved applicants shall be designated based on the first actual consumption of gas under RCW 82.04.447 or 82.12.024 , or on the first actual use of electricity under RCW 82.16.0495 , by each approved applicant. The department shall disallow any credits or deferred tax, or portion thereof, that would cause the total amount of credits taken and deferred taxes claimed to exceed the fiscal year cap or to exceed the per person fiscal year cap. If the fiscal cap is reached or exceeded[,] the department shall notify those persons who have approved applications under RCW 82.04.447 , 82.12.024 , and 82.16.0495 that no more credits may be taken or tax deferred during the remainder of the fiscal year. In addition, the department shall provide written notice to any person who has taken any tax credits or claimed any deferred tax in excess of the fiscal year cap. The notice shall indicate the amount of tax due and shall provide that the tax be paid within thirty days from the date of such notice. (3) No portion of an application for credit or deferral disallowed under this section may be carried back or carried forward nor may taxes ineligible for credit or deferral due to the fiscal cap having been reached or exceeded be carried forward or carried backward.
RCW 82.24.500 — Washington Code / Title 82 / Chapter 24 / Section 500
RCW 82.24.500: Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
Status: in_force

No person may engage in or conduct the business of purchasing, selling, consigning, or distributing cigarettes in this state without a license under this chapter, or providing consumers with access to a commercial cigarette-making machine without a license under this chapter. A violation of this section is a class C felony.
RCW 82.56.040 — Washington Code / Title 82 / Chapter 56 / Section 040
RCW 82.56.040: Political subdivisions—Appointment of persons to represent—Consultations with.
Status: in_force

The governor, after consultation with representatives of local governments, shall appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate designated by him or her, shall consult regularly with these appointees, in accordance with Article VI 1(b) of the compact.
RCW 82.23A.020 — Washington Code / Title 82 / Chapter 23A / Section 020
RCW 82.23A.020: Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.
Status: in_force

(1) A tax is imposed on the privilege of possession of petroleum products in this state. The rate of the tax shall be thirty one-hundredths of one percent multiplied by the wholesale value of the petroleum product. For purposes of determining the tax imposed under this section for petroleum products introduced at the rack, the wholesale value is determined when the petroleum product is removed at the rack unless the removal is to an exporter licensed under chapter 82.38 RCW for direct delivery to a destination outside of the state. For all other cases, the wholesale value is determined upon the first nonbulk possession in the state. (2) Except as identified in RCW 70A.345.130 , moneys collected under this chapter shall be deposited in the pollution liability insurance program trust account under RCW 70A.325.020 . (3) Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter. (4) Within 30 days after the end of each calendar quarter the department shall determine the "quarterly balance," which shall be the cash balance in the pollution liability insurance program trust account as of the last day of that calendar quarter, after excluding the reserves determined for that quarter under RCW 70A.325.020 (2) and chapter 70A.545 RCW. Balance determinations by the department under this section are final and shall not be used to challenge the validity of any tax imposed under this section. For each subsequent calendar quarter, tax shall be imposed under this section during the entire calendar quarter unless: (a) Tax was imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than $30,000,000; or (b) Tax was not imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than $15,000,000.
RCW 82.25.060 — Washington Code / Title 82 / Chapter 25 / Section 060
RCW 82.25.060: Invoice requirements—Rules—Liability.
Status: in_force

(1) The department may by rule establish the invoice detail required under RCW 82.25.030 for a distributor and for those invoices required to be provided to retailers under RCW 82.25.040 . (2) If a retailer fails to keep invoices as required under RCW 82.25.040 , the retailer is liable for the tax owed on any uninvoiced vapor products but not penalties and interest, except as provided in subsection (3) of this section. (3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
RCW 82.14.455 — Washington Code / Title 82 / Chapter 14 / Section 455
RCW 82.14.455: Exemptions—Machinery and equipment used in generating electricity.
Status: in_force

The exemptions in RCW 82.08.962 , 82.12.962 , * 82.08.963 , and * 82.12.963 are for the state and local sales and use taxes and include the sales and use taxes imposed under the authority of this chapter.
RCW 82.04.390 — Washington Code / Title 82 / Chapter 04 / Section 390
RCW 82.04.390: Exemptions—Amounts derived from sale of real estate.
Status: in_force

This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.

PDF RCW 82.04.390

Exemptions — Amounts derived from sale of real estate. (Effective April 1, 2026.)

This chapter shall not apply to gross proceeds derived from the sale of real estate. A sale of real estate does not include the gross proceeds derived from individual storage space rentals or individual storage space leases for 30 days or longer at a self-service storage facility as defined in RCW 19.150.010 . This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
RCW 82.16.320 — Washington Code / Title 82 / Chapter 16 / Section 320
RCW 82.16.320: Exemptions—Qualifying grants—National emergency or state of emergency.
Status: in_force

(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020. (2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that: (a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity; (b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and (c) Is not an amount received: (i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or (ii) When the amount received or accrued during a tax reporting period is determined based on the amount of business actually conducted during that tax reporting period, such as the quantity, volume, or weight of products sold or transported, or the number of passengers transported. For purposes of this subsection (2)(c)(ii), "products" has the same meaning as in RCW 82.32.023 and includes electrical energy, water, natural gas, manufactured gas, and transporting persons or property. (3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency. (4) For purposes of this section, "government" means any national, tribal, state, or local government.
RCW 82.26.180 — Washington Code / Title 82 / Chapter 26 / Section 180
RCW 82.26.180: Board website listing distributors and retailers.
Status: in_force

The board shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information is not subject to the confidentiality provisions of RCW 82.32.330 and shall be disclosed to manufacturers, distributors, retailers, and the general public upon request.
RCW 82.92.050 — Washington Code / Title 82 / Chapter 92 / Section 050
RCW 82.92.050: Approval of applications—Appeals.
Status: in_force

(1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the investment project as described in the application will comply with the required criteria of this chapter. (3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within 10 days of the denial. (4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority or a city official designated by the city to hear such appeals within 30 days after receipt of the denial. The appeal before the city's governing authority or designated city official must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city on the appeal is final.
RCW 82.14.340 — Washington Code / Title 82 / Chapter 14 / Section 340
RCW 82.14.340: Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
Status: in_force

(1) The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that such sales and use tax is subject to repeal by referendum, using the procedures provided in RCW 82.14.036 . The referendum procedure provided in RCW 82.14.036 is the exclusive method for subjecting any county sales and use tax ordinance or resolution to a referendum vote. (2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such county. The rate of tax equals one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). (3) When distributing moneys collected under this section, the state treasurer must distribute 10 percent of the moneys to the county in which the tax was collected. The remainder of the moneys collected under this section must be distributed to the county and the cities within the county ratably based on population as last determined by the office of financial management. In making the distribution based on population, the county must receive that proportion that the unincorporated population of the county bears to the total population of the county and each city must receive that proportion that the city incorporated population bears to the total county population. (4) Moneys received from any tax imposed under this section must be expended for criminal justice purposes. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020 . After May 13, 2021, through December 31, 2023, criminal justice purposes includes local government programs which have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health. (5) In the expenditure of funds for criminal justice purposes as provided in this section, cities and counties, or any combination thereof, are expressly authorized to participate in agreements, pursuant to chapter 39.34 RCW, to jointly expend funds for criminal justice purposes of mutual benefit. Such criminal justice purposes of mutual benefit include, but are not limited to, the construction, improvement, and expansion of jails, court facilities, juvenile justice facilities, and services with ancillary benefits to the civil justice system.
RCW 82.04.216 — Washington Code / Title 82 / Chapter 04 / Section 216
RCW 82.04.216: Exclusion of steam, electricity, or electrical energy from definition of certain terms.
Status: in_force

Consistent with RCW 82.02.220 , when the terms "tangible personal property," "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 chapter, the terms do not include steam, electricity, or electrical energy.
RCW 82.21.045 — Washington Code / Title 82 / Chapter 21 / Section 045
RCW 82.21.045: 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 82.04.470 — Washington Code / Title 82 / Chapter 04 / Section 470
RCW 82.04.470: Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
Status: in_force

(1) The burden of proving that a sale is a wholesale sale rather than a retail sale is on the seller. A seller may meet its burden of proving a sale is a wholesale sale rather than a retail sale by taking from the buyer, at the time of sale or within a reasonable time after the sale as provided by rule of the department, a copy of a reseller permit issued to the buyer by the department under RCW 82.32.780 or 82.32.783 . (2)(a) In lieu of a copy of a reseller permit issued by the department, a seller may accept from a buyer that is required to be registered with the department under RCW 82.32.030 : (i) A properly completed uniform exemption certificate approved by the streamlined sales and use tax agreement governing board; or (ii) Any other exemption certificate as may be authorized by the department and properly completed by the buyer. (b) Certificates authorized under (a)(i) and (ii) of this subsection (2) must include the reseller permit number issued by the department to the buyer. (c) A seller who accepts exemption certificates authorized in (a) of this subsection (2) is not required to verify with the department whether the buyer is required to be registered with the department under RCW 82.32.030 . Nothing in this subsection (2)(c) may be construed to modify any of the provisions of RCW 82.08.050 . (3)(a) In lieu of a copy of a reseller permit issued by the department, a seller may accept from a buyer that is not required to be registered with the department under RCW 82.32.030 : (i) A properly completed uniform sales and use tax exemption certificate developed by the multistate tax commission; (ii) A properly completed uniform exemption certificate approved by the streamlined sales and use tax agreement governing board; or (iii) Any other exemption certificate as may be authorized by the department and properly completed by the buyer. (b) A seller who accepts exemption certificates authorized in (a) of this subsection (3) is not required to verify with the department whether the buyer is not required to be registered with the department under RCW 82.32.030 . Nothing in this subsection (3)(b) may be construed to modify any of the provisions of RCW 82.08.050 . (4) In lieu of obtaining the documentation in subsection (1), (2), or (3) of this section, a seller may capture the relevant data elements as allowed under the streamlined sales and use tax agreement. (5) A seller that does not comply with subsection (1), (2), (3), or (4) of this section may meet its burden of proving that a sale is a wholesale sale rather than a retail sale by demonstrating facts and circumstances, according to rules adopted by the department, that show the sale was properly made without payment of retail sales tax. (6) Notwithstanding anything in this section to the contrary, a seller who maintains records establishing that it uses electronic means to verify, at least once per calendar year, the validity of its customers' reseller permits need not take a copy of a reseller permit or other documentation or the data elements as authorized in subsection (1), (2), (3), or (4) of this section for wholesale sales to those customers with valid reseller permits as confirmed by the department for all sales occurring within twelve months following the date that the seller last electronically verified the validity of its customers' reseller permits. A seller that meets the requirements of this subsection will be deemed to have met its burden of proving a sale is a wholesale sale rather than a retail sale. (7) As used in this section "reseller permit" means documentation issued by the department under RCW 82.32.780 or 82.32.783 , which is used to substantiate a wholesale sale.
RCW 82.33.040 — Washington Code / Title 82 / Chapter 33 / Section 040
RCW 82.33.040: Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast and transportation economic and revenue forecast councils—Meetings.
Status: in_force

(1) To promote the free flow of information and to promote legislative input in the preparation of forecasts, immediate access to all information relating to economic and revenue forecasts shall be available to the economic and revenue forecast work group, hereby created. Revenue collection information shall be available to the economic and revenue forecast work group the first business day following the close of each fiscal month. The economic and revenue forecast work group shall consist of one staff member selected by the executive head or chairperson of each of the following agencies or committees: (a) Department of revenue; (b) Office of financial management; (c) Legislative evaluation and accountability program committee; (d) Ways and means committee of the senate; (e) Ways and means committee of the house of representatives; (f) Transportation committee of the senate; (g) Transportation committee of the house of representatives; (h) Washington state department of transportation; and (i) Department of licensing. (2) The economic and revenue forecast work group shall provide technical support to the economic and revenue forecast council. Meetings of the economic and revenue forecast work group may be called by any member of the group for the purpose of assisting the economic and revenue forecast council, reviewing the state economic and revenue forecasts, or reviewing monthly revenue collection data or for any other purpose which may assist the economic and revenue forecast council. (3) Staff members from the Washington state department of transportation, department of licensing, transportation committee of the senate, and transportation committee of the house of representatives shall only provide technical support for the transportation revenue forecast for the transportation budget.
RCW 82.14B.060 — Washington Code / Title 82 / Chapter 14B / Section 060
RCW 82.14B.060: County imposition of tax—Ordinance—Department notice.
Status: in_force

A county legislative authority imposing a tax under this chapter must establish by ordinance all necessary and appropriate procedures for the administration of the county 911 excise taxes by the department. A county legislative authority imposing a tax under this chapter must provide the department notification of the imposition of the tax or a change in the tax no less than seventy-five days before the effective date of the imposition of the tax or the change in the tax.
RCW 82.04.250 — Washington Code / Title 82 / Chapter 04 / Section 250
RCW 82.04.250: Tax on retailers.
Status: in_force

*** CHANGE IN 2026 *** (SEE 6228.SL ) ***

(1) Upon every person engaging within this state in the business of making sales at retail, except persons taxable as retailers under other provisions of this chapter, 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. (2) Upon every person engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261 , 82.08.0262 , or 82.08.0263 , except persons taxable under RCW 82.04.260 (11) or subsection (3) of this section, 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 0.484 percent. (3)(a) Until July 1, 2040, upon every person classified by the federal aviation administration as a federal aviation regulation part 145 certificated repair station and that is engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261 , 82.08.0262 , or 82.08.0263 , 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 .2904 percent. (b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534 .
RCW 82.23B.045 — Washington Code / Title 82 / Chapter 23B / Section 045
RCW 82.23B.045: Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
Status: in_force

(1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a fuel may claim refund or credit against the tax imposed under this chapter. For this purpose, the term consumer shall be defined as provided in RCW 82.04.190 . (2) Any person having paid the tax imposed by this chapter who uses petroleum products as a component or ingredient in the manufacture of an item which is not a fuel may claim a refund or credit against the tax imposed by this chapter. (3) The amount of refund or credit claimed under this section may not exceed the amount of tax paid by the person making such claim on the petroleum products so consumed or used. The refund or credit allowed by this section shall be claimed on such forms and subject to such requirements as the department may prescribe by rule.
RCW 82.12.0297 — Washington Code / Title 82 / Chapter 12 / Section 0297
RCW 82.12.0297: Exemptions—Use of food purchased under the supplemental nutrition assistance program.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.12.0293 . (2) The definitions in RCW 82.08.0297 apply to this section.
RCW 82.32.291 — Washington Code / Title 82 / Chapter 32 / Section 291
RCW 82.32.291: Reseller permit—Unlawful use—Penalty—Rules.
Status: in_force

(1) Except as otherwise provided in this section, if any buyer improperly uses a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase items or services at retail without payment of sales tax that was legally due on the purchase, the department must assess against that buyer a penalty of fifty percent of the tax due, in addition to all other taxes, penalties, and interest due, on the improperly purchased item or service. (2) The department must waive the penalty imposed under subsection (1) of this section if it finds that the use of the reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 was due to circumstances beyond the taxpayer's control or if the reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 was properly used for purchases for dual purposes. The department must define by rule what circumstances are considered to be beyond the taxpayer's control. (3) A buyer that purchases items or services at retail without payment of sales tax legally due on the purchase is deemed to have improperly used a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase the items or services without payment of sales tax and is subject to the penalty in subsection (1) of this section if the buyer: (a) Furnished to the seller a reseller permit number, a reseller permit or copy of a reseller permit, or other documentation authorized under RCW 82.04.470 to avoid payment of sales tax legally due on the purchase; or (b) Made the purchase from a seller that had previously used electronic means to verify the validity of the buyer's reseller permit with the department and, as a result, did not require the buyer to provide a copy of its reseller permit or furnish other documentation authorized under RCW 82.04.470 to document the wholesale nature of the purchase. In such cases, the buyer bears the burden of proving that it did not improperly use its reseller permit to make the purchase without payment of sales tax.
RCW 82.12.986 — Washington Code / Title 82 / Chapter 12 / Section 986
RCW 82.12.986: Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers.
Status: in_force

(1)(a) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued, and to the use of labor and services rendered in respect to installing such server equipment. (b) Until July 1, 2048, this exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure at an eligible computer data center for which an exemption certificate under RCW 82.08.986 has been issued. (c) The exemptions provided in this section expire July 1, 2048. (2) A qualifying business or a qualifying tenant is not eligible for the exemption under this section unless the department issued an exemption certificate to the qualifying business or a qualifying tenant for the exemption provided in RCW 82.08.986 . (3) The definitions and requirements in RCW 82.08.986 apply to this section. (4) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2048. (5) This section expires July 1, 2053.
RCW 82.45.080 — Washington Code / Title 82 / Chapter 45 / Section 080
RCW 82.45.080: Tax is seller's obligation—Choice of remedies.
Status: in_force

(1) The tax levied under this chapter is the obligation of the seller and the department may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages. The department's use of one course of enforcement is not an election not to pursue the other. (2) For purposes of this section and notwithstanding any other provisions of law, the seller is the parent corporation of a wholly owned subsidiary, when such subsidiary is the transferor to a third-party transferee and the subsidiary is dissolved before paying the tax imposed under this chapter.
RCW 82.49.010 — Washington Code / Title 82 / Chapter 49 / Section 010
RCW 82.49.010: Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
Status: in_force

(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020 . The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor. (2) A person who is required under chapter 88.02 RCW to register a vessel in this state and who fails to register the vessel in this state or registers the vessel in another state or foreign country and avoids the Washington watercraft excise tax is guilty of a gross misdemeanor and is liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalty imposed in RCW 82.49.080 and penalties and interest provided in chapter 82.32 RCW. (3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.560 . A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.
RCW 82.24.530 — Washington Code / Title 82 / Chapter 24 / Section 530
RCW 82.24.530: Retailer's license—Vending machines—Cigarette-making machines.
Status: in_force

(1) A fee of one hundred seventy-five dollars must accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. A fee of thirty additional dollars for each vending machine must accompany each application or renewal for a license issued to a retail dealer operating a cigarette vending machine. An additional fee of ninety-three dollars must accompany each application or renewal for a license issued to a retail dealer operating a cigarette-making machine. (2) A retailer applying for, or renewing, both a retailer's license under RCW 82.24.510 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 82.32.784 — Washington Code / Title 82 / Chapter 32 / Section 784
RCW 82.32.784: Reseller's permit—Information required.
Status: in_force

(1) Reseller permits issued by the department, as provided under RCW 82.32.780 and 82.32.783 , will be in a form prescribed by the department, which may include an electronic form. Reseller permits must contain the following information: (a) A unique identifying number assigned by the department; (b) The name and address of the permit holder; (c) The type of business engaged in; (d) The date the permit was issued, renewed, or reinstated by the department; and (e) The expiration date of the permit. (2) Reseller permits may also contain such other information as required by the department, including, but not limited to: (a) The categories of items or services to be purchased for resale or that are otherwise to be purchased at wholesale; (b) The date that the permit was provided to the seller; (c) A statement that the items or services purchased either: (i) Are purchased for resale in the regular course of business; or (ii) are otherwise purchased at wholesale; (d) A statement that the permit holder acknowledges that misuse of [a] reseller permit or reseller permit number subjects the permit holder to revocation of the reseller permit, penalties as provided in RCW 82.32.290 and 82.32.291 , in addition to the tax, interest, and any other penalties imposed by law; (e) Instructions for renewing the permit; (f) A statement that the department is authorized to obtain information concerning the permit holder's purchase of items or services under the permit from the seller to verify whether the permit holder was authorized to purchase such items or services without payment of retail sales tax; and (g) The signature of the permit holder, unless a copy of the permit is provided to the seller in a format other than paper.
RCW 82.03.200 — Washington Code / Title 82 / Chapter 03 / Section 200
RCW 82.03.200: Appeals from county board of equalization—Evidence submission in advance of hearing.
Status: in_force

In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in this section shall be grounds for the board, upon objection, to continue the hearing or refuse to consider evidence not timely submitted.
RCW 82.92.080 — Washington Code / Title 82 / Chapter 92 / Section 080
RCW 82.92.080: Annual report by conditional recipient—Annual tax performance report—Report by city.
Status: in_force

(1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following: (a) A statement of the affordable housing units constructed on the property as of the anniversary date; (b) A certification by the conditional recipient that the property has not changed use; (c) A description of changes or improvements constructed after issuance of the certificate of occupancy; and (d) Any additional information requested by the city. (2) The conditional recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department pursuant to RCW 82.32.534 beginning the year the certificate of occupancy is issued and each year thereafter for 10 years. (3) A city that issues a certificate of program approval under this chapter must report annually by December 31st of each year, beginning in 2022, to the department of commerce. The report must include the following information: (a) The number of program approval certificates granted; (b) The total number and type of new buildings constructed; (c) The number of affordable housing units resulting from the new construction; and (d) The estimated value of the sales and use tax deferral for each investment project receiving a program approval and the total estimated value of sales and use tax deferrals granted.
RCW 82.08.170 — Washington Code / Title 82 / Chapter 08 / Section 170
RCW 82.08.170: Apportionment and distribution from liquor excise tax fund.
Status: in_force

(1) Except as provided in subsections (4) and (5) of this section, during the months of January, April, July, and October of each year, the state treasurer must make the transfers required under subsections (2) and (3) of this section from the liquor excise tax fund and then the apportionment and distribution of all remaining moneys in the liquor excise tax fund to the counties, cities, and towns in the following proportions: (a) Twenty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the counties of the state in accordance with the provisions of RCW 66.08.200 ; and (b) eighty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the cities and towns of the state in accordance with the provisions of RCW 66.08.210 . (2) Each fiscal quarter and prior to making the twenty percent distribution to counties under subsection (1)(a) of this section, the treasurer shall transfer to the liquor revolving fund created in RCW 66.08.170 sufficient moneys to fund the allotments from any legislative appropriations for county research and services as provided under chapter 43.110 RCW. (3) During the months of January, April, July, and October of each year, the state treasurer must transfer two million five hundred thousand dollars from the liquor excise tax fund to the state general fund. (4) During calendar year 2012, the October distribution under subsection (1) of this section and the July and October transfers under subsections (2) and (3) of this section must not be made. During calendar year 2013, the January, April, and July distributions under subsection (1) of this section and transfers under subsections (2) and (3) of this section must not be made. (5) The liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce.
RCW 82.14B.035 — Washington Code / Title 82 / Chapter 14B / Section 035
RCW 82.14B.035: 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 82.08.808 — Washington Code / Title 82 / Chapter 08 / Section 808
RCW 82.08.808: Exemptions—Sales of medical supplies, chemicals, or materials to comprehensive cancer centers.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to the sale of medical supplies, chemicals, or materials to a comprehensive cancer center. The exemption in this section does not apply to the sale of construction materials, office equipment, building equipment, administrative supplies, or vehicles. (2) For the purposes of this section, the following definitions apply: (a) "Comprehensive cancer center" has the meaning provided in RCW 82.04.4265 . (b) "Chemical" means any catalyst, solvent, water, acid, oil, or other additive that physically or chemically interacts with blood, bone, or tissue. (c) "Materials" means any item of tangible personal property, including, but not limited to, bags, packs, collecting sets, filtering materials, testing reagents, antisera, and refrigerants used or consumed in performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. (d) "Research" means basic and applied research that has as its objective the design, development, refinement, testing, marketing, or commercialization of a product, service, or process. (e) "Medical supplies" means any item of tangible personal property, including any repair and replacement parts for such tangible personal property, used by a comprehensive cancer center for the purpose of performing research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue. The term includes tangible personal property used to: (i) Provide preparatory treatment of blood, bone, or tissue; (ii) Control, guide, measure, tune, verify, align, regulate, test, or physically support blood, bone, or tissue; and (iii) Protect the health and safety of employees or others present during research on, procuring, testing, processing, storing, packaging, distributing, or using blood, bone, or tissue.
RCW 82.12.800 — Washington Code / Title 82 / Chapter 12 / Section 800
RCW 82.12.800: Exemptions—Uses of vessel, vessel's trailer by manufacturer.
Status: in_force

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310 , by the manufacturer of the vessel: (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel is to be held for sale; (b) Training activities of a manufacturer's employees, agents, or subcontractors involved in the development and manufacturing of the manufacturer's vessels, if the vessel is to be held for sale; (c) Activities to promote the sale of the manufacturer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from vessel promotional events for the express purpose of displaying a manufacturer's vessels; (d) Any vessels loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities; (e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show; (f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310 , or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and (g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer. (2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
RCW 82.25.015 — Washington Code / Title 82 / Chapter 25 / Section 015
RCW 82.25.015: Foundational public health services account.
Status: in_force

The foundational public health services account is created in the state treasury. Half of all of the moneys collected from the tax imposed on vapor products under RCW 66.44.010 must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account are to be used to fund foundational health services.
RCW 82.87.080 — Washington Code / Title 82 / Chapter 87 / Section 080
RCW 82.87.080: Charitable donation deduction.
Status: in_force

(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from the person's Washington capital gains the amount donated by the taxpayer to one or more qualified organizations during the same taxable year in excess of the minimum qualifying charitable donation amount. For the purposes of this section, the minimum qualifying charitable donation amount equals $250,000. The minimum qualifying charitable donation amount under this subsection (1) shall be adjusted pursuant to RCW 82.87.150 . (2) The deduction authorized under subsection (1) of this section may not exceed $100,000 for the taxable year. The maximum amount of the available deduction under this subsection (2) shall be adjusted pursuant to RCW 82.87.150 . (3) The deduction authorized under subsection (1) of this section may not be carried forward or backward to another tax reporting period. (4) For the purposes of this section, the following definitions apply: (a) "Nonprofit organization" means an organization exempt from tax under Title 26 U.S.C. Sec. 501(c)(3) of the internal revenue code. (b) "Principally directed and managed" means the place where a qualified organization's activities are primarily directed, controlled, and coordinated. (c) "Qualified organization" means a nonprofit organization, or any other organization, that is: (i) Eligible to receive a charitable contribution as defined in Title 26 U.S.C. Sec. 170(c) of the internal revenue code; and (ii) Principally directed and managed within the state of Washington.
RCW 82.32.090 — Washington Code / Title 82 / Chapter 32 / Section 090
RCW 82.32.090: Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties.
Status: in_force

*** CHANGE IN 2026 *** (SEE 6346-S.SL ) ***

(1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by the due date, there is assessed a penalty of nine percent of the amount of the tax; and if the tax is not received on or before the last day of the month following the due date, there is assessed a total penalty of 19 percent of the amount of the tax under this subsection; and if the tax is not received on or before the last day of the second month following the due date, there is assessed a total penalty of 29 percent of the amount of the tax under this subsection. No penalty so added may be less than $5. (2) If the department of revenue determines that any tax has been substantially underpaid, there is assessed a penalty of five percent of the amount of the tax determined by the department to be due. If payment of any tax determined by the department to be due is not received by the department by the due date specified in the notice, or any extension thereof, there is assessed a total penalty of 15 percent of the amount of the tax under this subsection; and if payment of any tax determined by the department to be due is not received on or before the 30th day following the due date specified in the notice of tax due, or any extension thereof, there is assessed a total penalty of 25 percent of the amount of the tax under this subsection. No penalty so added may be less than $5. As used in this section, "substantially underpaid" means that the taxpayer has paid less than 80 percent of the amount of tax determined by the department to be due for all of the types of taxes included in, and for the entire period of time covered by, the department's examination, and the amount of underpayment is at least $1,000. (3) If a warrant is issued by the department of revenue for the collection of taxes, increases, and penalties, there is added thereto a penalty of 10 percent of the amount of the tax, but not less than $10. (4) If the department finds that a person has engaged in any business or performed any act upon which a tax is imposed under this title and that person has not obtained from the department a registration certificate as required by RCW 82.32.030 , the department must impose a penalty of five percent of the amount of tax due from that person for the period that the person was not registered as required by RCW 82.32.030 . The department may not impose the penalty under this subsection (4) if a person who has engaged in business taxable under this title without first having registered as required by RCW 82.32.030 , prior to any notification by the department of the need to register, obtains a registration certificate from the department. (5) If the department finds that a taxpayer has disregarded specific written instructions as to reporting or tax liabilities, or willfully disregarded the requirement to file returns or remit payment electronically, as provided by RCW 82.32.080 , the department must add a penalty of 10 percent of the amount of the tax that should have been reported and/or paid electronically or the additional tax found due if there is a deficiency because of the failure to follow the instructions. A taxpayer disregards specific written instructions when the department has informed the taxpayer in writing of the taxpayer's tax obligations and the taxpayer fails to act in accordance with those instructions unless, in the case of a deficiency, the department has not issued final instructions because the matter is under appeal pursuant to this chapter or departmental regulations. The department may not assess the penalty under this section upon any taxpayer who has made a good faith effort to comply with the specific written instructions provided by the department to that taxpayer. A taxpayer will be considered to have made a good faith effort to comply with specific written instructions to file returns and/or remit taxes electronically only if the taxpayer can show good cause, as defined in RCW 82.32.080 , for the failure to comply with such instructions. A taxpayer will be considered to have willfully disregarded the requirement to file returns or remit payment electronically if the department has mailed or otherwise delivered the specific written instructions to the taxpayer on at least two occasions. Specific written instructions may be given as a part of a tax assessment, audit, determination, closing agreement, or other written communication, provided that such specific written instructions apply only to the taxpayer addressed or referenced on such communication. Any specific written instructions by the department must be clearly identified as such and must inform the taxpayer that failure to follow the instructions may subject the taxpayer to the penalties imposed by this subsection. If the department determines that it is necessary to provide specific written instructions to a taxpayer that does not comply with the requirement to file returns or remit payment electronically as provided in RCW 82.32.080 , the specific written instructions must provide the taxpayer with a minimum of 45 days to come into compliance with its electronic filing and/or payment obligations before the department may impose the penalty authorized in this subsection. (6) If the department finds that all or any part of a deficiency resulted from engaging in a disregarded transaction, as described in RCW 82.32.655 (3), the department must assess a penalty of 35 percent of the additional tax found to be due as a result of engaging in a transaction disregarded by the department under RCW 82.32.655 (2). The penalty provided in this subsection may be assessed together with any other applicable penalties provided in this section on the same tax found to be due, except for the evasion penalty provided in subsection (7) of this section. The department may not assess the penalty under this subsection if, before the department discovers the taxpayer's use of a transaction described under RCW 82.32.655 (3), the taxpayer discloses its participation in the transaction to the department. (7) If the department finds that all or any part of the deficiency resulted from an intent to evade the tax payable hereunder, a further penalty of 50 percent of the additional tax found to be due must be added. (8) The penalties imposed under subsections (1) through (4) of this section can each be imposed on the same tax found to be due. This subsection does not prohibit or restrict the application of other penalties authorized by law. (9) The department may not impose the evasion penalty in combination with the penalty for disregarding specific written instructions or the penalty provided in subsection (6) of this section on the same tax found to be due. (10) If a taxpayer substantially underpays an estimated payment of tax imposed under RCW 82.87.040 pursuant to RCW 82.87.110 (3), there is assessed a penalty of five percent of the amount of the actual tax due for tax imposed under RCW 82.87.040 . As used in this section, "substantially underpaid" means that an individual's estimated payment for taxes imposed under RCW 82.87.040 was less than 80 percent of the actual tax due, and at least $1,000. (11) For the purposes of this section, "return" means any document a person is required by the state of Washington to file to satisfy or establish a tax or fee obligation that is administered or collected by the department, and that has a statutorily defined due date. "Return" also includes the submission of any estimated payment of tax as provided in RCW 82.87.110 (3) and the confirmation of an extension of the filing due date required under RCW 82.87.110 (5).
RCW 82.04.29005 — Washington Code / Title 82 / Chapter 04 / Section 29005
RCW 82.04.29005: Tax on loan interest—2012 2nd sp.s. c 6.
Status: in_force

*** CHANGE IN 2026 *** (SEE 2089-S.SL ) ***

(1) Amounts received as interest on loans originated by a person located in more than ten states, or an affiliate of such person, and primarily secured by first mortgages or trust deeds on nontransient residential properties are subject to tax under RCW 82.04.290 (2)(a). (2) For the purposes of this subsection [section], a person is located in a state if: (a) The person or an affiliate of the person maintains a branch, office, or one or more employees or representatives in the state; and (b) Such in-state presence allows borrowers or potential borrowers to contact the branch, office, employee, or representative concerning the acquiring, negotiating, renegotiating, or restructuring of, or making payments on, mortgages issued or to be issued by the person or an affiliate of the person. (3) For purposes of this section: (a) "Affiliate" means a person is affiliated with another person, and "affiliated" has the same meaning as in RCW 82.04.645 ; and (b) "Interest" has the same meaning as in RCW 82.04.4292 and also includes servicing fees described in RCW 82.04.4292 (4).
RCW 82.74.050 — Washington Code / Title 82 / Chapter 74 / Section 050
RCW 82.74.050: Repayment of deferred taxes.
Status: in_force

(1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due according to the following schedule: Year in which nonqualifying use occurs % of deferred taxes due 1 100% 2 87.5% 3 75% 4 62.5% 5 50% 6 37.5% 7 25% 8 12.5% (b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010 (6), the lessee is responsible for payment to the extent the lessee has received the economic benefit. (3) The department must assess interest, but not penalties, on the deferred taxes under subsection (2) of this section. The interest must be assessed at the rate provided for delinquent taxes under chapter 82.32 RCW, retroactively to the date of deferral, and will accrue until the deferred taxes are repaid. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral. (4) Notwithstanding subsection (2) of this section or RCW 82.32.534 , deferred taxes on the following need not be repaid: (a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565 ; and (b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565 .
RCW 82.26.140 — Washington Code / Title 82 / Chapter 26 / Section 140
RCW 82.26.140: Transport of tobacco products—Requirements—Vehicle inspection.
Status: in_force

(1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in this state under RCW 82.26.210 , or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state tobacco products for sale. (2) When transporting tobacco products for sale, the person shall have in his or her actual possession, or cause to have in the actual possession of those persons transporting such tobacco products on his or her behalf, invoices or delivery tickets for the tobacco products, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the tobacco products being transported. (3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting tobacco products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband tobacco products.
RCW 82.92.020 — Washington Code / Title 82 / Chapter 92 / Section 020
RCW 82.92.020: Requirements for governing authorities.
Status: in_force

(1) For the purpose of creating a sales and use tax deferral program under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the governing authority to consider the creation of the tax deferral program and may include such other information pertaining to the creation of the deferral program as the governing authority determines to be appropriate to apprise the public of the action intended. However, the resolution must provide information pertaining to: (a) The application process; (b) The approval process; (c) The appeals process for applications denied approval; and (d) Additional requirements, conditions, and obligations that must be followed postapproval of an application. (2) The governing authority must give notice of a hearing held under this chapter by publication of the notice once each week for two consecutive weeks, not less than seven days, nor more than 30 days before the date of the hearing in a paper having a general circulation in the city. The notice must state the time, date, place, and purpose of the hearing. (3) Following the hearing or a continuance of the hearing, the governing authority may authorize the creation of the program.
RCW 82.48.090 — Washington Code / Title 82 / Chapter 48 / Section 090
RCW 82.48.090: Refund of excessive tax payment and interest.
Status: in_force

In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060 . The department of transportation shall review such application, and if it determines that an excess amount of tax has actually been paid by the taxpayer, such excess amount and interest at the rate specified in RCW 82.32.060 shall be refunded to the taxpayer by means of a voucher approved by the department of transportation and by the issuance of a state warrant drawn upon and payable from such funds as the legislature may provide for that purpose. No refund shall be allowed, however, unless application for the refund is filed with the department of transportation within ninety days after the claimed excessive excise tax was paid and the amount of the overpayment exceeds five dollars.
RCW 82.32.710 — Washington Code / Title 82 / Chapter 32 / Section 710
RCW 82.32.710: Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.
Status: in_force

(1) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of eligibility for any tax credit, exemption, or other tax incentive, arising as the result of the employment of covered employees, provided in RCW * 82.04.4333 , 82.04.44525 , 82.04.448 , ** 82.04.4483 , 82.08.965 , 82.12.965 , 82.16.0495 , or 82.60.049 or chapter 82.62 or *** 82.70 RCW, or any other provision in this title. A client, and not the professional employer organization, is entitled to the benefit of any tax credit, exemption, or other tax incentive arising as the result of the employment of covered employees of that client. (2) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of tax performance reports that require the reporting of employment information relating to covered employees of the client, as provided in RCW 82.32.534 . A client, and not the professional employer organization, is required to complete any tax performance report that requires the reporting of employment information relating to covered employees of that client. (3) For the purposes of this section, "client," "covered employee," "professional employer agreement," and "professional employer organization" have the same meanings as in RCW 82.04.540 .
RCW 82.08.945 — Washington Code / Title 82 / Chapter 08 / Section 945
RCW 82.08.945: Exemptions—Kidney dialysis devices.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of kidney dialysis devices, including repair and replacement parts, for human use pursuant to a prescription. In addition, the tax levied by RCW 82.08.020 shall not apply to charges made for labor and services rendered in respect to the repairing, cleaning, altering, or improving of kidney dialysis devices.
RCW 82.62.901 — Washington Code / Title 82 / Chapter 62 / Section 901
RCW 82.62.901: Effective date—1986 c 116 ss 15-20.
Status: in_force

Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986.
RCW 82.24.090 — Washington Code / Title 82 / Chapter 24 / Section 090
RCW 82.24.090: Records—Preservation—Reports.
Status: in_force

(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and show all physical inventories performed on those articles, all invoices, and a record of all stamps purchased. All such records and all stock of taxable articles on hand shall be open to inspection at all reasonable times by the department of revenue or its duly authorized agent. (2) All wholesalers shall within fifteen days after the first day of each month file with the department of revenue a report of all drop shipment sales made by them to retailers within this state during the preceding month. The report shall show the name and address of the retailer to whom the cigarettes were sold, the kind and quantity, and the date of delivery thereof.
RCW 82.12.9994 — Washington Code / Title 82 / Chapter 12 / Section 9994
RCW 82.12.9994: Exemptions—Bottled water—Prescription use.
Status: in_force

(1) The provisions of this chapter do not apply in respect to the use of bottled water dispensed or to be dispensed to patients pursuant to a prescription for use in the cure, mitigation, treatment, or prevention of disease or medical condition. (2) For the purposes of this section, "prescription" has the same meaning as provided in RCW 82.08.9994 .
RCW 82.12.798 — Washington Code / Title 82 / Chapter 12 / Section 798
RCW 82.12.798: Exemptions—Use of feminine hygiene products.
Status: in_force

(1) The tax levied by RCW 82.12.020 does not apply to the use of feminine hygiene products. (2) "Feminine hygiene products" has the same meaning as provided in RCW 82.08.798 .
RCW 82.58.050 — Washington Code / Title 82 / Chapter 58 / Section 050
RCW 82.58.050: Requirements for agreement.
Status: in_force

The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section. (1) The agreement must set restrictions to limit over time the number of state rates. (2) The agreement must establish uniform standards for: (a) The sourcing of transactions to taxing jurisdictions; (b) The administration of exempt sales; and (c) Sales and use tax returns and remittances. (3) The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (4) The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax. (5) The agreement must provide for reduction of the burdens of complying with local sales and use taxes by: (a) Restricting variances between the state and local tax bases; (b) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions; (c) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and (d) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (6) The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity. (7) The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member. (8) The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (9) The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
RCW 82.90.080 — Washington Code / Title 82 / Chapter 90 / Section 080
RCW 82.90.080: Conditions for lessors.
Status: in_force

A lessor or owner of an eligible investment project is not eligible for a deferral under this chapter unless: (1) The underlying ownership of the qualified solar canopy 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 82.32.534 ; 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 eligible investment project and the lessee.
RCW 82.75.070 — Washington Code / Title 82 / Chapter 75 / Section 070
RCW 82.75.070: Annual tax performance report requirement.
Status: in_force

(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010 (5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report. (2) A recipient who must repay deferred taxes under RCW 82.75.040 (2) because the department has found that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
RCW 82.23A.005 — Washington Code / Title 82 / Chapter 23A / Section 005
RCW 82.23A.005: Intent.
Status: in_force

It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.
RCW 82.29A.139 — Washington Code / Title 82 / Chapter 29A / Section 139
RCW 82.29A.139: Exemptions—Leasehold interests in public lands used for affordable housing.
Status: in_force

(1) All leasehold interests in public lands are exempt from tax under this chapter, for the duration of the lease, when used for the placement of affordable housing under the following conditions: (a) A lessee must commit to renting or selling 100 percent of the units as permanently affordable for low-income and moderate-income households; and (b) The term of the lease is at least 20 years. (2) The department of natural resources may adopt rules, pursuant to chapter 34.05 RCW, as are necessary to properly administer this section. (3) Affordable housing for low-income households must be prioritized by the department of natural resources and the lessee when receiving the exemption under this section. (4) For purposes of this section: (a) "Affordable housing" has the same meaning as in RCW 84.14.010 . (b) "Low-income household" has the same meaning as in RCW 84.14.010 . (c) "Moderate-income household" has the same meaning as in RCW 84.14.010 . (d) "Public lands" has the same meaning as in RCW 79.02.010 .
RCW 82.14.0486 — Washington Code / Title 82 / Chapter 14 / Section 0486
RCW 82.14.0486: State contribution for baseball stadium limited.
Status: in_force

Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485 . The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.
RCW 82.04.297 — Washington Code / Title 82 / Chapter 04 / Section 297
RCW 82.04.297: Internet access—Definitions.
Status: in_force

(1) The provision of internet access is subject to tax under RCW 82.04.290 (2). (2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009. (b) "Internet access" does not include telecommunications service purchased, used, or sold by a person that provides a service that enables users to connect to the internet to access content, information, or other services offered over the internet, to the extent such telecommunications service is purchased, used, or sold: (i) To provide such service; or (ii) to otherwise enable users to access content, information, or other services offered over the internet. (3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
RCW 82.08.02061 — Washington Code / Title 82 / Chapter 08 / Section 02061
RCW 82.08.02061: Exemptions—Working families—Reports to legislature.
Status: in_force

(1) The department must assess the implementation of the working families' tax credit in a report to the legislature to identify administrative or resource issues that require legislative action. The department must submit the report to the finance committee of the house of representatives and the ways and means committee of the senate within 18 months of the implementation of the program. The report must also be made available on the public website of the department. (2) The department must submit a report to the finance committee of the house of representatives and the ways and means committee of the senate on a biennial basis. The report must include relevant data collected from administration of the working families' tax credit, including demographic data. The report must also be made available on the public website of the department. The first report under this subsection is due December 31, 2025, and every two years thereafter.
RCW 82.46.021 — Washington Code / Title 82 / Chapter 46 / Section 021
RCW 82.46.021: Referendum procedure to repeal or alter tax.
Status: in_force

Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010 (3) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period. After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer. After April 22, 1983, the referendum procedure provided for in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or increasing the rate under RCW 82.46.010 (3) to a referendum vote. Any county or city tax authorized under RCW 82.46.010 (3) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.
RCW 82.14B.040 — Washington Code / Title 82 / Chapter 14B / Section 040
RCW 82.14B.040: Collection of tax.
Status: in_force

Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (1) Except as provided otherwise in subsection (2) of this section: (a) The state 911 excise tax and the county 911 excise tax on switched access lines must be collected from the subscriber by the local exchange company providing the switched access line. (b) The state 911 excise tax and the county 911 excise tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber, and the seller of prepaid wireless telecommunications service. (c) The state and county 911 excise taxes on interconnected voice over internet protocol service lines must be collected from the subscriber by the interconnected voice over internet protocol service company providing the interconnected voice over internet protocol service line to the subscriber. (d) The amount of the tax must be stated separately on the billing statement which is sent to the subscriber. (2)(a) The state and county 911 excise taxes imposed by this chapter must be collected from the consumer by the seller of a prepaid wireless telecommunications service for each retail transaction occurring in this state. (b) The department must transfer all tax proceeds remitted by a seller under this subsection (2) as provided in RCW 82.14B.030 (2) and (6). (c) The taxes required by this subsection to be collected by the seller must be separately stated in any sales invoice or instrument of sale provided to the consumer.
RCW 82.32A.030 — Washington Code / Title 82 / Chapter 32A / Section 030
RCW 82.32A.030: Responsibilities.
Status: in_force

To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to: (1) Register with the department of revenue; (2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue; (3) Keep accurate and complete business records; (4) File accurate returns and pay taxes in a timely manner; (5) Ensure the accuracy of the information entered on their tax returns; (6) Substantiate claims for refund; (7) Timely pay all taxes after closing a business and request cancellation of registration number; and (8) Timely respond to communications from the department of revenue.
RCW 82.96.030 — Washington Code / Title 82 / Chapter 96 / Section 030
RCW 82.96.030: Administration—Application of chapter 82.32 RCW.
Status: in_force

*** CHANGE IN 2026 *** (SEE 1960-S3.SL ) ***

All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
RCW 82.42.085 — Washington Code / Title 82 / Chapter 42 / Section 085
RCW 82.42.085: Violations—Penalties.
Status: in_force

(1) It is unlawful for a person to: (a) Evade a tax or fee imposed under this chapter; (b) Knowingly assist another person to evade a tax or fee imposed by this chapter; (c) File a false statement of a material fact or otherwise commit any fraud or make a false representation on an aircraft fuel tax license application, aircraft fuel tax refund application, aircraft fuel tax return, aircraft fuel tax record, or aircraft fuel tax refund claim; (d) Act as an aircraft fuel distributor unless the person holds a license issued by the department authorizing the person to engage in that business; (e) Knowingly operate a conveyance for the purpose of hauling, transporting, or delivering aircraft fuel in bulk and not possess an invoice, bill of sale, or other statement showing the name, address, and tax license number of the seller or consignor, the destination, the name, address, and tax license number of the purchaser or consignee, and the number of gallons; (f) Refuse to permit the department or its authorized representative to examine the person's books, papers, records, storage facilities, and equipment used in conjunction with the use, distribution, or sale of aircraft fuel; (g) To display, or cause to permit to be displayed, or to have in possession, an aircraft fuel license knowing the same to be fictitious or to have been suspended, canceled, revoked, or altered; (h) To lend to, or knowingly permit the use of, by one not entitled thereto, any aircraft fuel license issued to the person lending it or permitting it to be used; (i) To display or to represent as one's own any aircraft fuel license not issued to the person displaying the same; and (j) To use or to conspire with any governmental official, agent, or employee for the use of any requisition, purchase order, or any card or any authority to which he or she is not specifically entitled by government regulations, for the purpose of obtaining any aircraft fuel upon which the state tax has not been paid. (2)(a) A single violation of subsection (1)(a) and (b) of this section is a gross misdemeanor under chapter 9A.20 RCW. (b) Multiple violations of subsection (1)(a) and (b) of this section are a class C felony under chapter 9A.20 RCW. (3) Violations of (1)(c) through (j) of this section are a gross misdemeanor under chapter 9A.20 RCW. (4) In addition to other penalties and remedies provided by law, the court must order a person or corporation found guilty of violating subsection (1)(a) through (b) of this section to: (a) Pay the tax or fee evaded plus interest, commencing at the date the tax or fee was first due, at the rate of twelve percent per year, compounded monthly; and (b) Pay a penalty of one hundred percent of the tax evaded. (5) The tax imposed by this chapter is held in trust by the licensee until paid to the department, and a licensee who appropriates the tax to his or her own use or to any use other than the payment of the tax is guilty of a felony or gross misdemeanor in accordance with the theft and anticipatory provisions of Title 9A RCW. A person, partnership, corporation, or corporate officer who fails to pay to the department the tax is personally liable to the state for the amount of the tax.
RCW 82.96.020 — Washington Code / Title 82 / Chapter 96 / Section 020
RCW 82.96.020: Renewable energy local benefit account.
Status: reserved

*** CHANGE IN 2026 *** (SEE 1960-S3.SL ) ***

(1) The renewable energy local benefit account is created in the state treasury. All receipts from the production excise tax in RCW 82.96.010 must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used for qualified local counties and qualified school districts. (2) The total amount appropriated to qualified counties and the qualified school districts within those counties must be in proportion to the amount of production excise tax paid by renewable energy systems located in those counties and must be distributed as follows: (a) Each qualified county must receive an appropriation equal to 42.5 percent of the production excise tax paid by a renewable energy system located in the county. (b) Qualified federally recognized Indian tribes must receive an appropriation totaling 15 percent of the production excise tax paid by a renewable energy system impacting the tribes' resources or rights. (c) Each qualified school district must receive an appropriation from the remaining 42.5 percent of the production excise tax paid by a renewable energy system located in the same county in proportion to the number of students being served by that district. (3) For the purposes of this section, the definitions in this subsection apply unless the context clearly requires otherwise. (a) "Qualified county" means a county that has a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010 . (b) "Qualified federally recognized Indian tribe" means a federally recognized Indian tribe with rights or lands reserved or protected by federal treaty, statute, or executive order that are potentially impacted by a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010 . (c) "Qualified school district" means a school district that is located in a county that has a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010 .
RCW 82.73.010 — Washington Code / Title 82 / Chapter 73 / Section 010
RCW 82.73.010: Definitions.
Status: in_force

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax credit under this chapter. (2) "Contribution" means cash contributions. (3) "Department" means the department of revenue. (4) "Main street trust fund" means the Washington main street trust fund account under RCW 43.360.050 . (5) "Person" has the meaning given in RCW 82.04.030 . (6) "Program" means a nonprofit organization under internal revenue code sections 501(c)(3) or 501(c)(6), with the sole mission of revitalizing a downtown or neighborhood commercial district area, that is designated by the department of archaeology and historic preservation as described in RCW 43.360.010 through 43.360.050 .
RCW 82.38.190 — Washington Code / Title 82 / Chapter 38 / Section 190
RCW 82.38.190: Claim of refund or credit.
Status: in_force

(1) Claims under RCW 82.38.180 must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of fuel tax must be for at least twenty dollars. (2) Any amount determined to be refundable by the department under RCW 82.38.180 must first be credited on any amounts then due and payable from a person to whom the refund is due. (3) No refund or credit may be approved by the department unless a written claim for refund or credit stating the specific grounds upon which the claim is founded is filed with the department: (a) Within thirteen months from the date of purchase or from the last day of the month following the close of the reporting period for which the refundable amount or credit is due with respect to refunds or credits allowable under RCW 82.38.180 , with the exception of the credits or refunds allowed under RCW 82.38.180 (1)(c), and if not filed within this period the right to refund is barred. (b) Within five years from the last day of the month following the close of the reporting period for which the overpayment is due with respect to the refunds or credits allowable under RCW 82.38.180 (1)(c). The department must refund any amount paid that has been verified by the department to be more than twenty dollars over the amount actually due for the reporting period. Payment credits may not be carried forward and applied to subsequent tax returns for a person licensed under this chapter. (4) Within thirty days after disallowing any claim in whole or in part, the department must provide written notice of its action to the claimant. (5)(a) Interest must be paid upon any refundable amount or credit due under RCW 82.38.180 (1)(c) at the rate of one percent per month from the last day of the calendar month following the reporting period for which the refundable amount or credit is due. (b) The interest must be paid: (i) In the case of a refund, to the last day of the calendar month following the date upon which the claim is approved by the department. (ii) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (c) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest. (6) The department must pay interest of one percent on any refund payable under RCW 82.38.180 (1) or (2), except as provided in subsection (5)(a) of this section, which is issued more than thirty state business days after the receipt of a claim properly filed and completed. After the end of the thirty business-day period, additional interest accrues at the rate of one percent on the amount payable for each thirty calendar-day period.
RCW 82.29A.132 — Washington Code / Title 82 / Chapter 29A / Section 132
RCW 82.29A.132: Exemptions—Operation of state route No. 16.
Status: in_force

All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter.
RCW 82.01.100 — Washington Code / Title 82 / Chapter 01 / Section 100
RCW 82.01.100: Assistance to other state agencies in administration and collection of taxes.
Status: in_force

Assistance of the department of revenue in the administration or collection of those state taxes which are administered or collected by other state agencies may be requested by the agencies concerned. Such assistance may be given by the director to the extent that the limitations of time, personnel and the conduct of the duties of the department shall allow. The department shall be reimbursed by any agency to which assistance is rendered.
RCW 82.04.120 — Washington Code / Title 82 / Chapter 04 / Section 120
RCW 82.04.120: "To manufacture."
Status: in_force

(1) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and includes: (a) The production or fabrication of special made or custom made articles; (b) The production or fabrication of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; (c) Cutting, delimbing, and measuring of felled, cut, or taken trees; (d) Crushing and/or blending of rock, sand, stone, gravel, or ore; (e) The production of compressed natural gas or liquefied natural gas for use as a transportation fuel as defined in RCW 82.16.310 ; and (f) The production or processing of renewable natural gas. (2) "To manufacture" does not include: (a) Conditioning of seed for use in planting; cubing hay or alfalfa; (b) Activities which consist of cutting, grading, or ice glazing seafood which has been cooked, frozen, or canned outside this state; (c) The growing, harvesting, or producing of agricultural products; (d) Packing of agricultural products, including sorting, washing, rinsing, grading, waxing, treating with fungicide, packaging, chilling, or placing in controlled atmospheric storage; (e) The production of digital goods; (f) The production of computer software if the computer software is delivered from the seller to the purchaser by means other than tangible storage media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser; and (g) Except as provided in subsection (1)(e) of this section, any activity that is integral to any public service business as defined in RCW 82.16.010 and with respect to which the gross income associated with such activity: (i) Is subject to tax under chapter 82.16 RCW; or (ii) would be subject to tax under chapter 82.16 RCW if such activity were conducted in this state or if not for an exemption or deduction. (3) With respect to wastewater treatment facilities: (a) "To manufacture" does not include the treatment of wastewater, the production of reclaimed water, and the production of class B biosolids; and (b) "To manufacture" does include the production of class A or exceptional quality biosolids, but only with respect to the processing activities that occur after the biosolids have reached class B standards.
RCW 82.26.260 — Washington Code / Title 82 / Chapter 26 / Section 260
RCW 82.26.260: Tobacco product code—Tax payment and exemption verification.
Status: in_force

(1)(a) Within one year following the date on which the requirement for a tobacco product code is effective, payment of, or exemption from, the tax imposed in RCW 82.26.020 must be verifiable on each single-unit consumer-sized can or package of moist snuff, as provided in (b) of this subsection. (b) Within thirty days following the date on which notice of proposed rule making to require a tobacco product code is published in the federal register, the department must commence to develop a method for using a tobacco product code to verify payment of, or exemption from, the tax imposed in RCW 82.26.020 ; to develop and implement a pilot project to test the method; and to develop a plan for adoption of rules to implement the method. The department must report to the legislature on its progress annually by December 1st through the year following the year in which the method is implemented. (2) If notice of proposed rule making to require a tobacco product code is not published in the federal register by July 1, 2011, the department must determine and recommend to the legislature by November 1, 2014, a method to verify payment of, or exemption from, the tax imposed in RCW 82.26.020 , by means of stamping, use of manufacturers' digitally readable product identifiers, or any other method, and must complete and present to the legislature a study of compliance with the tax imposed in RCW 82.26.020 , the effect of noncompliance on state revenue, and the effect of adopting a method to verify payment of, or exemption from, the tax. (3) For purposes of this section, "tobacco product code" means a code that is required on the label of a tobacco product for purposes of tracking or tracing the product through the distribution system under final regulations adopted by the secretary of the United States department of health and human services.
RCW 82.38.275 — Washington Code / Title 82 / Chapter 38 / Section 275
RCW 82.38.275: Investigatory power.
Status: in_force

The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with the provisions of this chapter or any rules or regulations issued hereunder. For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by him or her may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry. In case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring him or her to appear before the director, or the officer designated by him or her to produce testimony or other evidence touching the matter under investigation or in question. The failure to obey an order of the court may be punishable by contempt.
RCW 82.32A.020 — Washington Code / Title 82 / Chapter 32A / Section 020
RCW 82.32A.020: Rights.
Status: in_force

The taxpayers of the state of Washington have: (1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued; (2) The right to rely on specific, official written advice and written tax reporting instructions from the department of revenue to that taxpayer, and to have interest, penalties, and in some instances, tax deficiency assessments waived where the taxpayer has so relied to their proven detriment; (3) The right to redress and relief where tax laws or rules are found to be unconstitutional by the final decision of a court of record and the right to prompt administrative remedies in such cases; (4) The right to confidentiality and protection from public inquiry regarding financial and business information in the possession of the department of revenue in accordance with the requirements of RCW 82.32.330 ; (5) The right to receive, upon request, clear and current tax instructions, rules, procedures, forms, and other tax information; and (6) The right to a prompt and independent administrative review by the department of revenue of a decision to revoke a tax registration, and to a written determination that either sustains the revocation or reinstates the registration.
RCW 82.04.4294 — Washington Code / Title 82 / Chapter 04 / Section 4294
RCW 82.04.4294: Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
Status: in_force

In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities.
RCW 82.33.030 — Washington Code / Title 82 / Chapter 33 / Section 030
RCW 82.33.030: Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.
Status: in_force

The administrator of the legislative evaluation and accountability program committee may request, and the supervisor shall provide, alternative economic and revenue forecasts based on assumptions specified by the administrator.
RCW 82.34.015 — Washington Code / Title 82 / Chapter 34 / Section 015
RCW 82.34.015: Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).
Status: in_force

The department shall not issue a certificate under RCW 82.34.010 (5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.010 (5)(c) before July 1, 1985.
RCW 82.38.220 — Washington Code / Title 82 / Chapter 38 / Section 220
RCW 82.38.220: Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
Status: in_force

(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, personal and real property, or debts without the consent of the department. A person notified must, within twenty days after receipt of notice, advise the department of any credits, personal and real property, or debts in their possession, under their control or owing by them, and must immediately deliver the credits, personal and real property, or debts to the department. (2) The notice and order to withhold and deliver constitutes a continuing lien on property of the person. The department must include in the notice to withhold and deliver "continuing lien." The effective date of a notice to withhold and deliver is the date of mailing or electronic service. (3) If a person fails to timely answer the notice, a court may render judgment, plus costs by default against the person.
RCW 82.26.027 — Washington Code / Title 82 / Chapter 26 / Section 027
RCW 82.26.027: 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 82.12.0273 — Washington Code / Title 82 / Chapter 12 / Section 0273
RCW 82.12.0273: Exemptions—Use of pollen.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of pollen.
RCW 82.18.070 — Washington Code / Title 82 / Chapter 18 / Section 070
RCW 82.18.070: Applicability of general administrative provisions.
Status: in_force

Chapter 82.32 RCW applies to the taxes imposed under this chapter.
RCW 82.45.020 — Washington Code / Title 82 / Chapter 45 / Section 020
RCW 82.45.020: "Seller" defined.
Status: in_force

As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.
RCW 82.32.770 — Washington Code / Title 82 / Chapter 32 / Section 770
RCW 82.32.770: Sourcing compliance—Taxpayer relief—Collection and remittance errors.
Status: in_force

(1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting the correct amount of local sales or use tax arising out of changes in local sales and use tax sourcing rules implemented under RCW 82.14.490 and section 502, chapter 6, Laws of 2007 if the taxpayer demonstrates that it made a good faith effort to comply with the sourcing rules. (2) The relief from penalty and interest provided by subsection (1) of this section only applies to taxpayers with a gross income of the business of less than five hundred thousand dollars in the prior calendar year. (3) The relief from penalty and interest provided by subsection (1) of this section does not apply with respect to sales occurring after December 31, 2012.
RCW 82.12.880 — Washington Code / Title 82 / Chapter 12 / Section 880
RCW 82.12.880: Exemptions—Animal pharmaceuticals.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use by farmers or by veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product. (2) The definitions in RCW 82.08.880 apply to this section.
RCW 82.44.125 — Washington Code / Title 82 / Chapter 44 / Section 125
RCW 82.44.125: Vehicles subject to tax—Exemptions.
Status: in_force

(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles: (a) Commercial trailers, as defined in RCW 46.04.136 ; (b) Farm trucks registered under RCW 46.16A.425 ; (c) Fixed load vehicles, as defined in RCW 46.04.186 ; (d) Motor homes, as defined in RCW 46.04.305 ; (e) Motor trucks, as defined in RCW 46.04.310 , with a scale weight greater than six thousand pounds; (f) Motor vehicles, as defined in RCW 46.04.320 ; and (g) Trailers, as defined in RCW 46.04.620 . (2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles: (a) Campers, as defined in RCW 46.04.085 ; (b) Dock and warehouse tractors and their cars or trailers; (c) Equipment not designed primarily for use on public highways; (d) Exempt registered vehicles; (e) Lumber carriers of the type known as spiders; (f) Mobile homes, as defined in RCW 46.04.302 ; (g) Passenger motor vehicles, as described in RCW 82.44.015 ; (h) Travel trailers, as defined in RCW 46.04.623 ; (i) Vehicles not used on the public highways; and (j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.
RCW 82.38.370 — Washington Code / Title 82 / Chapter 38 / Section 370
RCW 82.38.370: Fuel tax evasion—Forfeited property.
Status: in_force

When property is forfeited under this chapter, the state patrol or the department may use the proceeds of the sale and all moneys forfeited for the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. Proper expenses of investigation include costs incurred by a law enforcement agency or a federal, state, or local agency.
RCW 82.25.025 — Washington Code / Title 82 / Chapter 25 / Section 025
RCW 82.25.025: Federal law preemption.
Status: in_force

The tax imposed by RCW 82.25.010 does not apply with respect to any vapor products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
RCW 82.63.065 — Washington Code / Title 82 / Chapter 63 / Section 065
RCW 82.63.065: Administration—Department may adopt rules.
Status: in_force

The department may adopt rules as may be necessary to administer this chapter.
RCW 82.12.02595 — Washington Code / Title 82 / Chapter 12 / Section 02595
RCW 82.12.02595: Exemptions—Personal property and certain services donated to nonprofit organization or governmental entity.
Status: in_force

(1) This chapter does not apply to the use by a nonprofit charitable organization or state or local governmental entity of personal property that has been donated to the nonprofit charitable organization or state or local governmental entity, or to the subsequent use of the property by a person to whom the property is donated or bailed in furtherance of the purpose for which the property was originally donated. (2) This chapter does not apply to the donation of personal property without intervening use to a nonprofit charitable organization, or to the incorporation of tangible personal property without intervening use into real or personal property of or for a nonprofit charitable organization in the course of installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating the real or personal property for no charge. (3) This chapter does not apply to the use by a nonprofit charitable organization of labor and services rendered in respect to installing, repairing, cleaning, altering, imprinting, or improving personal property provided to the charitable organization at no charge, or to the donation of such services.
RCW 82.08.880 — Washington Code / Title 82 / Chapter 08 / Section 880
RCW 82.08.880: Exemptions—Animal pharmaceuticals.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is to be administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product. (2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) For the purposes of this section and RCW 82.12.880 , the following definitions apply: (a) "Farmer" and "agricultural product" mean the same as in RCW 82.04.213 . (b) "Veterinarian" means a person who is licensed to practice veterinary medicine, surgery, or dentistry under chapter 18.92 RCW.
RCW 82.46.080 — Washington Code / Title 82 / Chapter 46 / Section 080
RCW 82.46.080: Notice to county treasurer.
Status: in_force

A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.
RCW 82.04.767 — Washington Code / Title 82 / Chapter 04 / Section 767
RCW 82.04.767: Exemptions—Qualifying grants—National emergency or state of emergency.
Status: in_force

(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020. (2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that: (a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity; (b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and (c) Is not an amount received: (i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or (ii) For manufacturing, extracting, or making sales of products, when the amount received is determined based on the quantity of products manufactured, extracted, or sold. For purposes of this subsection (2)(c)(ii), "products" has the same meaning as in RCW 82.32.023 . (3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency. (4) For purposes of this section, "government" means any national, tribal, state, or local government.
RCW 82.12.817 — Washington Code / Title 82 / Chapter 12 / Section 817
RCW 82.12.817: Exemptions—Fuel cell electric vehicles.
Status: in_force

(1) Subject to the limitations in this subsection and RCW 82.08.993 (1)(c), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, 50 percent of the tax levied by RCW 82.12.020 does not apply to sales or leases of new electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell. (2)(a) Subject to the limitations in this subsection (2), beginning July 1, 2022, with sales made or lease agreements signed on or after this date until the expiration of this section, the entire tax levied by RCW 82.12.020 does not apply to the sale or lease of used electric passenger cars, light duty trucks, and medium duty passenger vehicles, that are powered by a fuel cell. (b) The per vehicle exemption must be based on the sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles. However, the maximum value amount eligible for the exemption under (a) of this subsection is the lesser of either $16,000 or the fair market value of the vehicle. (c) A person may not claim the exemption under this subsection (2) if the person claims the exemption under RCW 82.08.9999 or 82.12.9999 . (3) The buyer must keep records necessary for the department to verify eligibility under this section. The buyer claiming the exemption must also submit itemized information to the department for all vehicles for which an exemption is claimed that must include the following: Vehicle make; vehicle model; model year; whether the vehicle has been sold or leased; date of sale or start date of lease; length of lease; sales price for purchased vehicles and fair market value at the inception of the lease for leased vehicles; and the total amount qualifying for the incentive claimed for each vehicle, in addition to the future monthly amount to be claimed for each leased vehicle. This information must be provided in a form and manner prescribed by the department. (4)(a) Sales of vehicles delivered to the buyer after the expiration of this section, or leased vehicles for which the lease agreement was signed after the expiration of this section, do not qualify for the exemptions under this section. (b) All leased vehicles that qualified for the exemption under this section before the expiration of this section must continue to receive the exemption on any lease payments due through the remainder of the lease. (5) The definitions in RCW 82.08.993 apply to this section. (6) This section expires June 30, 2029.
RCW 82.02.250 — Washington Code / Title 82 / Chapter 02 / Section 250
RCW 82.02.250: Nexus—Requirement to pay taxes and fees.
Status: in_force

A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, that is imposed directly on a person engaging in business and that the department is responsible for collecting.
RCW 82.08.830 — Washington Code / Title 82 / Chapter 08 / Section 830
RCW 82.08.830: Exemptions—Sales at camp or conference center by nonprofit organization.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to a sale made at a camp or conference center if the gross income from the sale is exempt under RCW 82.04.363 .
RCW 82.04.324 — Washington Code / Title 82 / Chapter 04 / Section 324
RCW 82.04.324: Exemptions—Qualifying blood, tissue, or blood and tissue banks.
Status: in_force

(1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank to the extent the amounts are exempt from federal income tax. (2) For the purposes of this section: (a) "Qualifying blood bank" means a blood bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood. "Qualifying blood bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute. (b) "Qualifying tissue bank" means a tissue bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 1271 as existing on June 10, 2004, and whose primary business purpose is the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, heart valve tissue, or human eye tissue. "Qualifying tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute. (c) "Qualifying blood and tissue bank" is a bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 and part 1271 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood, and the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, and heart valve tissue. "Qualifying blood and tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
RCW 82.08.140 — Washington Code / Title 82 / Chapter 08 / Section 140
RCW 82.08.140: Administration.
Status: in_force

The provisions of RCW 82.04.470 and all of the provisions of chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
RCW 82.16.0498 — Washington Code / Title 82 / Chapter 16 / Section 0498
RCW 82.16.0498: Credit—Sales of electricity or gas to an aluminum smelter.
Status: in_force

(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the aluminum smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit. (2) The credit is equal to the gross income from the sale of the electricity or gas to an aluminum smelter multiplied by the corresponding rate in effect at the time of the sale for the public utility tax under RCW 82.16.020 . (3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process. (4) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217 .
RCW 82.12.033 — Washington Code / Title 82 / Chapter 12 / Section 033
RCW 82.12.033: Exemption—Use of certain used mobile homes.
Status: in_force

The tax imposed by RCW 82.12.020 shall not apply in respect to: (1) The use of used mobile homes as defined in RCW 82.45.032 . (2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.
RCW 82.87.060 — Washington Code / Title 82 / Chapter 87 / Section 060
RCW 82.87.060: Deductions.
Status: in_force

In computing tax for a taxable year, a taxpayer may deduct from his or her Washington capital gains: (1) A standard deduction of $250,000 per individual, or in the case of spouses or domestic partners, their combined standard deduction is limited to $250,000, regardless of whether they file joint or separate returns. The amount of the standard deduction shall be adjusted pursuant to RCW 82.87.150 ; (2) Amounts that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States; (3) The amount of adjusted capital gain derived from the sale or transfer of the taxpayer's interest in a qualified family-owned small business pursuant to RCW 82.87.070 ; and (4) Charitable donations deductible under RCW 82.87.080 .
RCW 82.63.020 — Washington Code / Title 82 / Chapter 63 / Section 020
RCW 82.63.020: Application—Annual tax performance report—Reports.
Status: in_force

(1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days. (2) Each recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.63.010 (7), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report. (3) A recipient who must repay deferred taxes under RCW 82.63.045 because the department has found that an investment project is used for purposes other than research and development performed within this state in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
RCW 82.21.910 — Washington Code / Title 82 / Chapter 21 / Section 910
RCW 82.21.910: Construction—1989 c 2.
Status: in_force

See RCW 70A.305.902 .
RCW 82.04.2403 — Washington Code / Title 82 / Chapter 04 / Section 2403
RCW 82.04.2403: Manufacturer tax not applicable to cleaning fish.
Status: in_force

The tax imposed by RCW 82.04.240 does not apply to cleaning fish. "Cleaning fish" means the removal of the head, fins, or viscera from fresh fish without further processing, other than freezing.
RCW 82.12.804 — Washington Code / Title 82 / Chapter 12 / Section 804
RCW 82.12.804: Exemptions—Ostomic items.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of ostomic items by colostomy, ileostomy, or urostomy patients. "Ostomic items" has the same meaning as in RCW 82.08.804 .
RCW 82.04.320 — Washington Code / Title 82 / Chapter 04 / Section 320
RCW 82.04.320: Exemptions—Insurance business.
Status: in_force

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

(1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state. (2) The provisions of this section do not exempt any person engaging in the business of representing any insurance company, whether as general or local agent, or acting as broker for such companies. (3) The provisions of this section do not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. (4) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020 are deemed, in respect to their insurance business, to have paid a tax on gross premiums to the state. (5) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040 are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (5), the definitions in RCW 48.201.020 apply.
RCW 82.12.0345 — Washington Code / Title 82 / Chapter 12 / Section 0345
RCW 82.12.0345: Exemptions—Use of newspapers.
Status: in_force

The tax imposed by RCW 82.12.020 does not apply in respect to the use of: (1) Printed newspapers as defined in RCW 82.08.0253 ; and (2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper: (a) Shares content with the printed newspaper; and (b) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.
RCW 82.12.0268 — Washington Code / Title 82 / Chapter 12 / Section 0268
RCW 82.12.0268: Exemptions—Use of form lumber by persons engaged in constructing, repairing, etc., structures for consumers.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of form lumber by any person engaged in the constructing, repairing, decorating or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
RCW 82.23B.040 — Washington Code / Title 82 / Chapter 23B / Section 040
RCW 82.23B.040: Credit—Crude oil or petroleum exported or sold for export.
Status: in_force

Credit must be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine or bulk oil terminal and subsequently exported from or sold for export from the state.
RCW 82.94.080 — Washington Code / Title 82 / Chapter 94 / Section 080
RCW 82.94.080: Applicability of general administrative provisions.
Status: in_force

Chapter 82.32 RCW applies to the administration of this chapter.
RCW 82.04.160 — Washington Code / Title 82 / Chapter 04 / Section 160
RCW 82.04.160: "Cash discount."
Status: in_force

"Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date.
RCW 82.04.423 — Washington Code / Title 82 / Chapter 04 / Section 423
RCW 82.04.423: Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives.
Status: in_force

(1) Prior to May 1, 2010, this chapter does not apply to any person in respect to gross income derived from the business of making sales at wholesale or retail if such person: (a) Does not own or lease real property within this state; and (b) Does not regularly maintain a stock of tangible personal property in this state for sale in the ordinary course of business; and (c) Is not a corporation incorporated under the laws of this state; and (d) Makes sales in this state exclusively to or through a direct seller's representative. (2) For purposes of this section, the term "direct seller's representative" means a person who buys only consumer products on a buy-sell basis or a deposit-commission basis for resale, by the buyer or any other person, in the home or otherwise than in a permanent retail establishment, or who sells at retail, or solicits the sale at retail of, only consumer products in the home or otherwise than in a permanent retail establishment; and (a) Substantially all of the remuneration paid to such person, whether or not paid in cash, for the performance of services described in this subsection is directly related to sales or other output, including the performance of services, rather than the number of hours worked; and (b) The services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such purposes for federal tax purposes. (3) Nothing in this section may be construed to imply that a person exempt from tax under this section was engaged in a business activity taxable under this chapter prior to August 23, 1983.
RCW 82.89.040 — Washington Code / Title 82 / Chapter 89 / Section 040
RCW 82.89.040: Tax deferral certificates.
Status: in_force

(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. The certificate may only be used to make purchases of materials and equipment, labor, or services to be incorporated in the eligible investment project at the location listed on the certificate. (2) No certificate may be issued for an investment project that has already received a deferral under this chapter or chapter 82.60 or 82.85 RCW. (3) No certificate may be issued for an eligible investment project that has not had an application approved by the department as provided in RCW 82.89.030 . (4) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. (5) This section expires January 1, 2033.
RCW 82.08.798 — Washington Code / Title 82 / Chapter 08 / Section 798
RCW 82.08.798: Exemptions—Sales of feminine hygiene products.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to the sales of feminine hygiene products. (2) "Feminine hygiene products" means sanitary napkins, tampons, menstrual cups, or any other similar products sold at retail designed specifically to catch menstrual flow either internally or externally.
RCW 82.98.030 — Washington Code / Title 82 / Chapter 98 / Section 030
RCW 82.98.030: Invalidity of part of title not to affect remainder.
Status: in_force

If any chapter, section, subdivision of a section, paragraph, sentence, clause or word of this title for any reason shall be adjudged invalid, such judgment shall not affect, impair or invalidate the remainder of this title but shall be confined in its operation to the chapter, section, subdivision of a section, paragraph, sentence, clause or word of the title directly involved in the controversy in which such judgment shall have been rendered. If any tax imposed under this title shall be adjudged invalid as to any person, corporation, association or class of persons, corporations or associations included within the scope of the general language of this title such invalidity shall not affect the liability of any person, corporation, association or class of persons, corporations, or associations as to which such tax has not been adjudged invalid. It is hereby expressly declared that had any chapter, section, subdivision of a section, paragraph, sentence, clause, word or any person, corporation, association or class of persons, corporations or associations as to which this title is declared invalid been eliminated from the title at the time the same was considered the title would have nevertheless been enacted with such portions eliminated. This section shall not apply to chapter 82.44 RCW.
RCW 82.04.4262 — Washington Code / Title 82 / Chapter 04 / Section 4262
RCW 82.04.4262: Exemptions—Federal small business technology transfer program.
Status: in_force

This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).
RCW 82.87.040 — Washington Code / Title 82 / Chapter 87 / Section 040
RCW 82.87.040: Tax imposed—Long-term capital assets.
Status: in_force

(1)(a) Beginning January 1, 2022, an excise tax is imposed on the sale or exchange of long-term capital assets. Only individuals are subject to payment of the tax, which equals seven percent multiplied by an individual's Washington capital gains. (b) Beginning January 1, 2025, an additional excise tax is imposed on the sale or exchange of long-term capital assets, which equals 2.90 percent multiplied by the portion of an individual's Washington capital gains exceeding $1,000,000. (2) The tax levied in subsection (1) of this section is necessary for the support of the state government and its existing public institutions. (3) If an individual's Washington capital gains are less than zero for a taxable year, no tax is due under this section and no such amount is allowed as a carryover for use in the calculation of that individual's adjusted capital gain, as defined in RCW 82.87.020 (1), for any taxable year. To the extent that a loss carryforward is included in the calculation of an individual's federal net long-term capital gain and that loss carryforward is directly attributable to losses from sales or exchanges allocated to this state under RCW 82.87.100 , the loss carryforward is included in the calculation of that individual's adjusted capital gain for the purposes of this chapter. An individual may not include any losses carried back for federal income tax purposes in the calculation of that individual's adjusted capital gain for any taxable year. (4)(a) The tax imposed in this section applies to the sale or exchange of long-term capital assets owned by the taxpayer, whether the taxpayer was the legal or beneficial owner of such assets at the time of the sale or exchange. The tax applies when the Washington capital gains are recognized by the taxpayer in accordance with this chapter. (b) For purposes of this chapter: (i) An individual is considered to be a beneficial owner of long-term capital assets held by an entity that is a pass-through or disregarded entity for federal tax purposes, such as a partnership, limited liability company, S corporation, or grantor trust, to the extent of the individual's ownership interest in the entity as reported for federal income tax purposes. (ii) A nongrantor trust is deemed to be a grantor trust if the trust does not qualify as a grantor trust for federal tax purposes, and the grantor's transfer of assets to the trust is treated as an incomplete gift under Title 26 U.S.C. Sec. 2511 of the internal revenue code and its accompanying regulations. A grantor of such trust is considered the beneficial owner of the capital assets of the trust for purposes of the tax imposed in this section and must include any long-term capital gain or loss from the sale or exchange of a capital asset by the trust in the calculation of that individual's adjusted capital gain, if such gain or loss is allocated to this state under RCW 82.87.100 .
RCW 82.24.120 — Washington Code / Title 82 / Chapter 24 / Section 120
RCW 82.24.120: Violations—Penalties and interest.
Status: in_force

(1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority of this section, is found to have failed to affix the stamps required, or to have them affixed as provided in this section, or to pay any tax due under this section, or to have violated any of the provisions of this chapter or rules adopted by the department of revenue in the administration of this chapter, there must be assessed and collected from such person, in addition to any tax that may be found due, a remedial penalty equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, plus interest on the amount of the tax at the rate as computed under RCW 82.32.050 (2) from the date the tax became due until the date of payment, and upon notice mailed to the last known address of the person or provided electronically as provided in RCW 82.32.135 . The amount is due and payable in thirty days from the date of the notice. If the amount remains unpaid, the department or its duly authorized agent may make immediate demand upon such person for the payment of all such taxes, penalties, and interest. (2) The department, for good reason shown, may waive or cancel all or any part of penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate as computed under RCW 82.32.050 (2) from the date the tax became due until the date of payment. (3) The keeping of any unstamped articles coming within the provisions of this chapter is prima facie evidence of intent to violate the provisions of this chapter. (4) This section does not apply to taxes or tax increases due under RCW 82.24.280 .
RCW 82.08.0252 — Washington Code / Title 82 / Chapter 08 / Section 0252
RCW 82.08.0252: Exemptions—Sales by persons taxable under chapter 82.16 RCW.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales made by persons in the course of business activities with respect to which tax liability is specifically imposed under chapter 82.16 RCW, when the gross proceeds from such sales must be included in the measure of the tax imposed under said chapter.
RCW 82.04.4275 — Washington Code / Title 82 / Chapter 04 / Section 4275
RCW 82.04.4275: Deductions—Child welfare services.
Status: in_force

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program. (2) A person may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social welfare organization that is eligible to deduct the distribution under subsection (1) of this section. (3) The following definitions apply to this section: (a) "Child welfare services" has the same meaning as provided in RCW 74.13.020 ; and (b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431 .
RCW 82.12.964 — Washington Code / Title 82 / Chapter 12 / Section 964
RCW 82.12.964: Use of machinery and equipment used in generating electricity—Effect of exemption expiration.
Status: in_force

(1) Except as provided in subsection (2) of this section, the expiration of RCW 82.12.02567 and 82.12.962 do not require the payment of, or authorize the department to assess, use tax imposed by or under the authority of RCW 82.12.020 , 81.104.170 , and chapter 82.14 RCW, on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if such use qualified for the exemption under RCW 82.12.02567 or 82.12.962 immediately preceding the expiration date of the applicable exemption under RCW 82.12.02567 or 82.12.962 . (2) Subsection (1) of this section does not prohibit the department from assessing, subject to the limitations period in RCW 82.32.050 , state and local use taxes on the use of machinery and equipment, and labor and services rendered in respect to installing such machinery and equipment, if, before the expiration of the applicable exemption provided in RCW 82.12.02567 or 82.12.962 , the machinery and equipment was put to a use that is outside of the scope of the applicable exemption in RCW 82.12.02567 or 82.12.962 .
RCW 82.32.600 — Washington Code / Title 82 / Chapter 32 / Section 600
RCW 82.32.600: Annual tax performance reports—Electronic filing.
Status: in_force

(1) Persons required to file annual tax performance reports under RCW 82.32.534 must electronically file with the department all reports, returns, and any other forms or information the department requires in an electronic format as provided or approved by the department. As used in this section, "returns" has the same meaning as "return" in RCW 82.32.050 . (2) Any report, return, or any other form or information required to be filed in an electronic format under subsection (1) of this section is not filed until received by the department in an electronic format. (3) The department may waive the electronic filing requirement in subsection (1) of this section for good cause shown.
RCW 82.50.010 — Washington Code / Title 82 / Chapter 50 / Section 010
RCW 82.50.010: Definitions.
Status: in_force

(1) "Mobile home" means a mobile home as defined by RCW 46.04.302 . (2) "Park trailer" means a park trailer as defined by RCW 46.04.622 . (3) "Travel trailer" means a travel trailer as defined by RCW 46.04.623 . (4) "Modular home" means a modular home as defined by RCW 46.04.303 . (5) "Camper" means a camper as defined by RCW 46.04.085 . (6) "Motor home" means a motor home as defined by RCW 46.04.305 . (7) "Director" means the director of licensing of the state.
RCW 82.27.070 — Washington Code / Title 82 / Chapter 27 / Section 070
RCW 82.27.070: Deposit of taxes.
Status: in_force

All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following: (1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170 (3). (2) The excise tax on ocean waters, Columbia river, Willapa Bay, and Grays Harbor chinook, coho, and chum salmon is deposited as follows: (a) The equivalent of five and twenty-five one-hundredths percent shall be deposited in the state general fund. (b) The equivalent of one percent shall be deposited in the fish, wildlife, and conservation account created in RCW 77.12.170 (3).
RCW 82.26.150 — Washington Code / Title 82 / Chapter 26 / Section 150
RCW 82.26.150: Distributor's license, retailer's license—Application—Approval—Display.
Status: in_force

(1) The licenses issuable by the board under this chapter are as follows: (a) A distributor's license; and (b) A retailer's license. (2) Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board may adopt rules regarding the regulation of the licenses. The board may refuse to issue any license under this chapter if the board has reasonable cause to believe that the applicant has willfully withheld information requested for the purpose of determining the eligibility of the applicant to receive a license, or if the board has reasonable cause to believe that information submitted in the application is false or misleading or is not made in good faith. In addition, for the purpose of reviewing an application for a distributor's license or retailer's license and for considering the denial, suspension, or revocation of any such license, the board may consider criminal conduct of the applicant, including an administrative violation history record with the board and a criminal history record information check within the previous five years, in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions, and the provisions of RCW 9.95.240 and chapter 9.96A RCW do not apply to such cases. The board may, in its discretion, issue or refuse to issue the distributor's license or retailer's license, subject to the provisions of RCW 82.26.220 . (3) No person may qualify for a distributor's license or a retailer's license under this section without first undergoing a criminal background check. The background check must be performed by the board and must disclose any criminal conduct within the previous five years in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions. If the applicant or licensee also has a license issued under chapter 66.24 , 82.24, or 70.345 RCW, the background check done under the authority of chapter 66.24 , 70.345, or 82.24 RCW satisfies the requirements of this section. (4) Each license issued under this chapter expires on the business license expiration date. The license must be continued annually if the licensee has paid the required fee and complied with all the provisions of this chapter and the rules of the board adopted pursuant to this chapter. (5) Each license and any other evidence of the license required under this chapter must be exhibited in each place of business for which it is issued and in the manner required for the display of a business license.
RCW 82.42.067 — Washington Code / Title 82 / Chapter 42 / Section 067
RCW 82.42.067: Delinquency—Seizure and sale of property.
Status: in_force

(1) If a person is delinquent in the payment of any obligation and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of tax, penalty, and interest and sell it at public auction. Notice of sale and the time and place must be given to the person and to all persons appearing with an interest in the property. The notice must be in writing at least ten days before the date of sale. Notice must be published for at least ten days before the date of sale in a newspaper of general circulation published in the county the property will be sold. If there is no newspaper of general circulation in the county, the notice must be posted in three public places in the county for a period of ten days. The notice must contain a description of the property together with a statement of the amount due, the name of the person and a statement that unless the amount is paid on or before the time in the notice the property will be sold. (2) The department must sell the property and deliver to the purchaser a bill of sale or deed. If the moneys received exceed the amount due from the person, the excess must be returned to the person and a receipt obtained. If any person having an interest in or lien upon the property has filed notice with the department prior to the sale, the department must withhold payment of any excess to the person pending determination of the rights of the respective parties by a court of competent jurisdiction. If the receipt of the person is not available, the department must deposit the excess with the state treasurer as trustee for the person or their heirs, successors, or assigns. Prior to making any seizure of property, the department may first serve upon the person's bondsperson a notice of delinquency and demand for payment of the amount due.
RCW 82.04.067 — Washington Code / Title 82 / Chapter 04 / Section 067
RCW 82.04.067: Substantial nexus—Engaging in business.
Status: in_force

(1) A person engaging in business is deemed to have substantial nexus with this state if, in the current or immediately preceding calendar year, the person is: (a) An individual and is a resident or domiciliary of this state; (b) A business entity and is organized or commercially domiciled in this state; or (c) A nonresident individual or a business entity that is organized or commercially domiciled outside this state, and the person had: (i) More than one hundred thousand dollars of cumulative gross receipts from this state; or (ii) Subject to the limitation in RCW 82.32.531 , physical presence in this state, which need only be demonstrably more than a slightest presence. (2)(a) Cumulative gross receipts counting toward the threshold in subsection (1)(c)(i) of this section include all of a person's gross income of the business attributed to this state. For purposes of this subsection, gross income of the business is attributed to this state as follows: (i) For apportionable income, all amounts included in the numerator of the receipts factor under RCW 82.04.462 and, in the case of financial institutions, all amounts included in the numerator of the receipts factor under the rule adopted by the department as authorized in RCW 82.04.460 (2); and (ii) For all other income, the gross income of the business allocated to this state in accordance with the sourcing provisions of RCW 82.32.730 . (b) For a marketplace facilitator, cumulative gross receipts counting toward the threshold in subsection (1)(c)(i) of this section include, in addition to the gross proceeds of its own sales, the cumulative gross proceeds from sales by all marketplace sellers through the marketplace facilitator's marketplace, including marketplace sellers that do not have a substantial nexus with this state under the provisions of this section. (3)(a) For purposes of subsection (1)(c)(ii) of this section, a person is physically present in this state if the person has property or employees in this state. (b) A person is also physically present in this state for the purposes of subsection (1)(c)(ii) of this section if the person, either directly or through an agent or other representative, engages in activities in this state that are significantly associated with the person's ability to establish or maintain a market for its products in this state. (4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Apportionable income" has the same meaning as provided in RCW 82.04.460 . (b) "Marketplace," "marketplace facilitator," and "marketplace seller" have the same meaning as provided in RCW 82.08.010 . (c) "Product" has the same meaning as provided in RCW 82.32.023 .
RCW 82.12.0201 — Washington Code / Title 82 / Chapter 12 / Section 0201
RCW 82.12.0201: Dedication of taxes—Comprehensive performance audits.
Status: in_force

Beginning on December 8, 2005, 0.16 percent of the taxes collected under RCW 82.12.020 based on the rate in RCW 82.08.020 (1) shall be dedicated to funding comprehensive performance audits under RCW 43.09.470 . Revenue identified in this section shall be deposited in the performance audits of government account created in RCW 43.09.475 .
RCW 82.32.160 — Washington Code / Title 82 / Chapter 32 / Section 160
RCW 82.32.160: Correction of tax—Administrative procedure—Conference—Determination by department.
Status: in_force

Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date thereof granted by the department petition the department in writing for a correction of the amount of the assessment, and a conference for examination and review of the assessment. The petition shall set forth the reasons why the correction should be granted and the amount of the tax, interest, or penalties, which the petitioner believes to be due. 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 fix the time and place therefor and notify the petitioner thereof by mail or electronically as provided in RCW 82.32.135 . After the conference the department may make such determination as may appear to it to be 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 . If no such petition is filed within the thirty-day period the assessment covered by the notice shall become final. The procedures provided for herein shall apply also to a notice denying, in whole or in part, an application for a pollution control tax exemption and credit certificate, with such modifications to such procedures established by departmental rules and regulations as may be necessary to accommodate a claim for exemption or credit.
RCW 82.24.190 — Washington Code / Title 82 / Chapter 24 / Section 190
RCW 82.24.190: Search and seizure.
Status: in_force

When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter or regulations issued under authority hereof, it may make affidavit of such fact, describing the place or thing to be searched, before any judge of any court in this state, and such judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department of revenue 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 such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person in possession or control thereof. If upon the return of such warrant, it shall appear that any of the articles taxed herein, unlawfully possessed, were seized, the same shall be sold as provided in this chapter.
RCW 82.04.263 — Washington Code / Title 82 / Chapter 04 / Section 263
RCW 82.04.263: Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
Status: in_force

(1) Upon every person engaging within this state in the business of cleaning up for the United States, or its instrumentalities, radioactive waste and other by-products of weapons production and nuclear research and development; as to such persons the amount of the tax with respect to such business shall be equal to the gross income of the business multiplied by the rate of 0.471 percent. (2) For the purposes of this chapter, "cleaning up radioactive waste and other by-products of weapons production and nuclear research and development" means: (a) The activities of handling, storing, treating, immobilizing, stabilizing, or disposing of radioactive waste, radioactive tank waste and capsules, nonradioactive hazardous solid and liquid wastes, or spent nuclear fuel; (b) Spent nuclear fuel conditioning; (c) Removal of contamination in soils and groundwater; (d) Decontamination and decommissioning of facilities; and (e) Services supporting the performance of cleanup. For the purposes of this subsection (2)(e), a service supports the performance of cleanup if it: (i) Is within the scope of work under a clean-up contract with the United States department of energy; or (ii) Assists in the accomplishment of a requirement of a clean-up project undertaken by the United States department of energy under a subcontract entered into with the prime contractor or another subcontractor in furtherance of a clean-up contract between the United States department of energy and a prime contractor. (3) A service does not assist in the accomplishment of a requirement of a clean-up project undertaken by the United States department of energy if the same services are routinely provided to businesses not engaged in clean-up activities, except that the following services are always deemed to contribute to the accomplishment of a requirement of a clean-up project undertaken by the United States department of energy: (a) Information technology and computer support services; (b) Services rendered in respect to infrastructure; and (c) Security, safety, and health services. (4) The legislature intends that the examples provided in this subsection be used as a guideline when determining whether a service is "routinely provided to businesses not engaged in clean-up activities" as that phrase is used in subsection (3) of this section. (a) The radioactive waste clean-up classification does not apply to general accounting services but does apply to performance audits performed for persons cleaning up radioactive waste. (b) The radioactive waste clean-up classification does not apply to general legal services but does apply to those legal services that assist in the accomplishment of a requirement of a clean-up project undertaken by the United States department of energy. Thus, legal services provided to contest any local, state, or federal tax liability or to defend a company against a workers' compensation claim arising from a worksite injury do not qualify for the radioactive waste clean-up classification. But, legal services related to the resolution of a contractual dispute between the parties to a clean-up contract between the United States department of energy and a prime contractor do qualify. (c) General office janitorial services do not qualify for the radioactive waste clean-up classification, but the specialized cleaning of equipment exposed to radioactive waste does qualify.
RCW 82.04.2906 — Washington Code / Title 82 / Chapter 04 / Section 2906
RCW 82.04.2906: Tax on certain chemical dependency services.
Status: in_force

(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.484 percent. (2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.

PDF RCW 82.04.2906

Tax on certain chemical dependency services. (Effective January 1, 2027.)

(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.5 percent. (2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.
RCW 82.63.005 — Washington Code / Title 82 / Chapter 63 / Section 005
RCW 82.63.005: Findings—Intent to create a contract.
Status: in_force

The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. The legislature also finds that tax incentives should be subject to the same rigorous requirements for efficiency and accountability as are other expenditure programs, and that tax incentives should therefore be focused to provide the greatest possible return on the state's investment. The legislature also finds that high-technology businesses are a vital and growing source of high-wage, high-skilled jobs in this state, and that the high-technology sector is a key component of the state's effort to encourage economic diversification. However, the legislature finds that many high-technology businesses incur significant costs associated with research and development and pilot scale manufacturing many years before a marketable product can be produced, and that current state tax policy discourages the growth of these companies by taxing them long before they become profitable. The legislature further finds that stimulating growth of high-technology businesses early in their development cycle, when they are turning ideas into marketable products, will build upon the state's established high-technology base, creating additional research and development jobs and subsequent manufacturing facilities. For these reasons, the legislature hereby establishes a program of business and occupation tax credits for qualified research and development expenditures. The legislature also hereby establishes a tax deferral program for high-technology research and development and pilot scale manufacturing facilities. The legislature declares that these limited programs serve the vital public purposes of incenting expenditures in research and development, supporting, and sustaining as they develop new technologies and products, and creating quality employment opportunities in this state. The legislature further declares its intent to create a contract within the meaning of Article I, section 23 of the state Constitution as to those businesses that make capital investments in consideration of the tax deferral program established in this chapter.
RCW 82.42.210 — Washington Code / Title 82 / Chapter 42 / Section 210
RCW 82.42.210: Denial—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 or special 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 such 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 82.08.0201 — Washington Code / Title 82 / Chapter 08 / Section 0201
RCW 82.08.0201: Rental cars—Estimate of tax revenue.
Status: in_force

Before January 1, 1994, and January 1st of each odd-numbered year thereafter: The department of licensing, with the assistance of the department of revenue, must provide the office of financial management and the fiscal committees of the legislature with an updated estimate of the amount of revenue attributable to the taxes imposed in RCW 82.08.020 (2).
RCW 82.32A.002 — Washington Code / Title 82 / Chapter 32A / Section 002
RCW 82.32A.002: Short title.
Status: in_force

This chapter shall be known and cited as "Washington taxpayers' rights and responsibilities."
RCW 82.04.4264 — Washington Code / Title 82 / Chapter 04 / Section 4264
RCW 82.04.4264: Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
Status: in_force

(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility. (2) As used in this section: (a) "Domiciliary care" has the meaning provided in RCW 18.20.020 . (b) "Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.
RCW 82.32.765 — Washington Code / Title 82 / Chapter 32 / Section 765
RCW 82.32.765: Local revitalization financing—Reporting requirements.
Status: in_force

(1) A sponsoring local government receiving a project award under RCW 39.104.100 must provide a report to the department by March 1st of each year beginning March 1st after the project award has been approved. The report must contain the following information: (a) The amounts of local property tax allocation revenues received in the preceding calendar year broken down by sponsoring local government and participating taxing district; (b) The amount of state property tax allocation revenues estimated to have been received by the state in the preceding calendar year; (c) The amount of local sales and use tax and other revenue from local public sources dedicated by any participating local government used for the payment of bonds under RCW 39.104.110 and public improvement costs within the revitalization area on a pay-as-you-go basis in the preceding calendar year; (d) The amount of local sales and use tax dedicated by the sponsoring local government, as it relates to the sponsoring local government's local sales and use tax increment, used for the payment of bonds under RCW 39.104.110 and public improvement costs within the revitalization area on a pay-as-you-go basis; (e) The amounts, other than those listed in (a) through (d) of this subsection, from local public sources, broken down by type or source, used for payment of bonds under RCW 39.104.110 or public improvement costs within the revitalization area on a pay-as-you-go basis in the preceding calendar year; (f) The anticipated date when bonds under RCW 39.104.110 are expected to be retired; (g) The names of any businesses locating within the revitalization area as a result of the public improvements undertaken by the sponsoring local government and financed in whole or in part with local revitalization financing; (h) An estimate of the cumulative number of permanent jobs created in the revitalization area as a result of the public improvements undertaken by the sponsoring local government and financed in whole or in part with local revitalization financing; (i) An estimate of the average wages and benefits received by all employees of businesses locating within the revitalization area as a result of the public improvements undertaken by the sponsoring local government and financed in whole or in part with local revitalization financing; (j) A list of public improvements financed by bonds issued under RCW 39.104.110 and the date on which the bonds are anticipated to be retired; (k) That the sponsoring local government is in compliance with RCW 39.104.030 ; (l) At least once every three years, updated estimates of the amounts of state and local sales and use tax increments estimated to have been received since the approval of the project award under RCW 39.104.100 ; (m) The amount of revenues from local public sources that (i) were expended in prior years for the payment of bonds under RCW 39.104.110 and public improvement costs within the revitalization area on a pay-as-you-go basis in prior calendar years that were in excess of the project award amount for that year and are carried forward for dedication in future years, (ii) are deemed dedicated to payment of bonds or public improvement costs in the calendar year for which the report is prepared, and (iii) remain available for dedication in future years; and (n) Any other information required by the department to enable the department to fulfill its duties under this chapter and RCW 82.14.510 . (2) The department must make a report available to the public and the legislature by June 1st of each year. The report must include a summary of the information provided to the department by sponsoring local governments under subsection (1) of this section.
RCW 82.12.803 — Washington Code / Title 82 / Chapter 12 / Section 803
RCW 82.12.803: Exemptions—Nebulizers.
Status: in_force

(1) The provisions of this chapter shall not apply in respect to the use of nebulizers, including repair, replacement, and component parts for such nebulizers, for human use pursuant to a prescription. In addition, the provisions of this chapter shall not apply in respect to labor and services rendered in respect to the repairing, cleaning, altering, or improving of nebulizers. "Nebulizer" has the same meaning as in RCW 82.08.803 . (2) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department in a form and manner prescribed by the department.
RCW 82.02.040 — Washington Code / Title 82 / Chapter 02 / Section 040
RCW 82.02.040: Authority of operating agencies to levy taxes.
Status: in_force

Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
RCW 82.44.060 — Washington Code / Title 82 / Chapter 44 / Section 060
RCW 82.44.060: Tax requirements—Payment of tax based on registration year—Transfer of ownership.
Status: in_force

(1) Any locally imposed excise tax: (a) Is due at the time of registration of a vehicle; (b) Must be paid in full before any registration certificate or license tab may be issued; (c) Is in addition to any other vehicle license fees required by law; (d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate; (e) Must be collected for each registration year; and (f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles. (2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state. (3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.
RCW 82.12.814 — Washington Code / Title 82 / Chapter 12 / Section 814
RCW 82.12.814: Exemptions—Mobility enhancing equipment.
Status: in_force

(1) This chapter does not apply to the use of mobility enhancing equipment for use by or for a complex needs patient to meet the user's specific and unique medical, physical, and functional needs and capacities for basic activities when medically necessary to prevent hospitalization or institutionalization of the complex needs patient. (2) For the purposes of this section, "complex needs patient" has the same meaning as in RCW 74.09.557 .
RCW 82.59.030 — Washington Code / Title 82 / Chapter 59 / Section 030
RCW 82.59.030: Initial application for a sales and use tax deferral.
Status: in_force

An owner of underutilized commercial property seeking a sales and use tax deferral for conversion of a commercial building to provide affordable housing under this chapter on an investment project must complete the following procedures: (1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following: (a) Information setting forth the grounds supporting the requested deferral including information indicated on the application form or in the guidelines; (b) A description of the investment project and site plan, and other information requested; (c) A statement of the expected number of affordable housing units to be created; (d) A statement that the applicant is aware of the potential tax liability involved if the investment project ceases to be used for eligible uses under this chapter; (e) A statement that the applicant is aware that the investment project must be completed within three years from the date of approval of the application; (f) A statement that the applicant is aware that the governing authority or the city official authorized by the governing authority may extend the deadline for completion of construction or rehabilitation for a period not to exceed 24 consecutive months; and (g) A statement that the applicant would not have built in this location but for the availability of the tax deferral under this chapter; (2) The applicant must verify the application by oath or affirmation; and (3) The application must be accompanied by the application fee, if any, required under this chapter. The duly authorized administrative official or committee of the city may permit the applicant to revise an application before final action by the duly authorized administrative official or committee of the city.
RCW 82.04.43391 — Washington Code / Title 82 / Chapter 04 / Section 43391
RCW 82.04.43391: Deductions—Commercial aircraft loan interest and fees.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax interest and fees on loans secured by commercial aircraft primarily used to provide routine air service and owned by: (a) An air carrier, as defined in RCW 82.42.010 , which is primarily engaged in the business of providing passenger air service; (b) An affiliate of such air carrier; or (c) A parent entity for which such air carrier is an affiliate. (2) The deduction authorized under this section is not available to any person who is physically present in this state as determined under RCW 82.04.067 . (3) For purposes of this section, the following definitions apply: (a) "Affiliate" means a person is "affiliated," as defined in RCW 82.04.645 , with another person; and (b) "Commercial aircraft" means a commercial airplane as defined in RCW 82.32.550 .
RCW 82.80.080 — Washington Code / Title 82 / Chapter 80 / Section 080
RCW 82.80.080: Distribution of taxes.
Status: in_force

(1) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020 , levied by counties to the levying counties, and cities contained in those counties, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of the unincorporated population of the county. In calculating the distributions, the state treasurer shall use the population estimates prepared by the state office of financial management and shall further calculate the distribution based on information supplied by the departments of licensing and revenue, as appropriate. (2) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020 levied by qualifying cities and towns to the levying cities and towns. (3) The state treasurer shall distribute to the district revenues, less authorized deductions, generated by the local option taxes under RCW 82.80.010 or fees under RCW 82.80.100 levied by a district.
RCW 82.26.030 — Washington Code / Title 82 / Chapter 26 / Section 030
RCW 82.26.030: Legislative intent—Purpose.
Status: in_force

It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in RCW 82.26.010 . It is the further intent and purpose of this chapter to impose the tax once, and only once, on all tobacco products for sale in this state, but nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under Title 82 RCW. It is the further intent and purpose of this chapter that the distributor who first possesses the tobacco product in this state is the distributor liable for the tax and that (1) for moist snuff the tax will be based on the net weight listed by the manufacturer and (2) in most other instances the tax will be based on the actual price that the distributor paid for the tobacco product, unless the distributor is affiliated with the seller.
RCW 82.08.040 — Washington Code / Title 82 / Chapter 08 / Section 040
RCW 82.08.040: Consignee, factor, bailee, auctioneer deemed seller.
Status: in_force

(1) Every consignee, bailee, factor, or auctioneer selling or calling for bids on personal property belonging to another, is deemed the seller of such personal property within the meaning of this chapter. All sales made by such persons are subject to the provisions of this chapter even though the sale would have been exempt from the tax imposed in this chapter had it been made directly by the owner of the property sold. (2)(a) Except as provided in (b) of this subsection (2), every consignee, bailee, factor, or auctioneer must collect and remit the amount of tax due under this chapter with respect to sales made or called by that seller. (b) If the owner of the property sold is engaged in the business of making sales at retail in this state, the tax imposed under this chapter may be remitted by such owner under such rules as the department may adopt.
RCW 82.27.025 — Washington Code / Title 82 / Chapter 27 / Section 025
RCW 82.27.025: 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 82.03.190 — Washington Code / Title 82 / Chapter 03 / Section 190
RCW 82.03.190: Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.
Status: in_force

(1) Except as provided in subsection (2) of this section, any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160 , 82.32.170 , 82.34.110 , or 82.49.060 may appeal by filing in accordance with RCW 1.12.070 a notice of appeal with the board of tax appeals within thirty days after the mailing of the notice of such denial or determination. In the notice of appeal the taxpayer must set forth the amount of the tax which the taxpayer contends should be reduced or refunded and the reasons for such reduction or refund, in accordance with rules of practice and procedure prescribed by the board. However, if the notice of appeal relates to an application made to the department under chapter 82.34 RCW, the taxpayer must set forth the amount to which the taxpayer claims the credit or exemption should apply, and the grounds for such contention, in accordance with rules of practice and procedure prescribed by the board. The board must transmit a copy of the notice of appeal to the department and all other named parties within thirty days of its receipt by the board. If the taxpayer intends that the hearing before the board be held pursuant to the administrative procedure act (chapter 34.05 RCW), the notice of appeal must also so state. In the event that the notice of appeal does not so state, the department may, within thirty days from the date of its receipt of the notice of appeal, file with the board notice of its intention that the hearing be held pursuant to the administrative procedure act. (2) No person may file a notice of appeal with the board of tax appeals to contest the amount of spirits taxes assessed or asserted to be due by the department of revenue unless the person has first paid the full amount of the contested spirits taxes. For purposes of this subsection, "spirits taxes" has the same meaning as in RCW 82.08.155 .
RCW 82.04.327 — Washington Code / Title 82 / Chapter 04 / Section 327
RCW 82.04.327: Exemptions—Adult family homes.
Status: in_force

This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the department of social and health services.
RCW 82.29A.137 — Washington Code / Title 82 / Chapter 29A / Section 137
RCW 82.29A.137: Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
Status: in_force

(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550 , are exempt from tax under this chapter. A person claiming the credit under RCW 82.04.4463 is not eligible for the exemption under this section. (2) In addition to all other requirements under this title, 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) This section expires July 1, 2040.
RCW 82.12.665 — Washington Code / Title 82 / Chapter 12 / Section 665
RCW 82.12.665: Exemptions—Adaptive recreational and rehabilitation facilities.
Status: in_force

(1) The tax levied by RCW 82.12.020 does not apply to the use of tangible personal property purchased on a federal military reservation sold to a disabled veteran or member of the armed forces by 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 October 1, 2024, that operates an adaptive recreational and rehabilitation facility dedicated to the assistance of disabled veterans and members of the armed forces of the United States of America. (2) For the purposes of this section, "adaptive recreational and rehabilitation facility" means a facility that provides activity modifications, assistive technologies, or other services to allow people with disabilities to participate in recreational activities, sports, or physical rehabilitation efforts. (3) This section expires January 1, 2035.
RCW 82.48.035 — Washington Code / Title 82 / Chapter 48 / Section 035
RCW 82.48.035: 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.