RCW 82.08.875 — Washington Code / Title 82 / Chapter 08 / Section 875
RCW 82.08.875: Exemptions—Automotive adaptive equipment.
Status: in_force

(1) The tax imposed by RCW 82.08.020 does not apply to sales to eligible purchasers of prescribed add-on automotive adaptive equipment, including charges incurred for labor and services rendered in respect to the installation and repairing of such equipment. The exemption provided in this section only applies if the eligible purchaser is reimbursed in whole or part for the purchase by the United States department of veterans affairs or other federal agency, and the reimbursement is paid directly by that federal agency to the seller. (2) Sellers making tax-exempt sales under this section must: (a) Obtain an exemption certificate from the eligible purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files. In lieu of an exemption certificate, a seller may capture the relevant data elements as allowed under the streamlined sales and use tax agreement; (b) File their tax return with the department electronically; and (c) Report their total gross sales on their return and deduct the exempt sales under subsection (1) of this section from their reported gross sales. (3) For purposes of this section, the following definitions apply unless the context clearly requires otherwise: (a) "Add-on automotive adaptive equipment" means equipment installed in, and modifications made to, a motor vehicle that are necessary to assist physically challenged persons to enter, exit, or safely operate a motor vehicle. The term includes but is not limited to wheelchair lifts, wheelchair restraints, ramps, under vehicle lifts, power door openers, power seats, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, chest and shoulder harnesses, parking brake extensions, dual battery systems, steering devices, reduced and zero effort steering and braking, voice-activated controls, and digital driving systems. The term does not include motor vehicles and equipment installed in a motor vehicle by the manufacturer of the motor vehicle. (b) "Eligible purchaser" means a veteran, or member of the armed forces serving on active duty, who is disabled, regardless of whether the disability is service connected as that term is defined by federal statute 38 U.S.C. Sec. 101, as amended, as of January 1, 2018. (c) "Prescribed add-on automotive adaptive equipment" means add-on automotive adaptive equipment prescribed by a physician. (4) This section expires July 1, 2028.
RCW 82.92.090 — Washington Code / Title 82 / Chapter 92 / Section 090
RCW 82.92.090: Application to department.
Status: in_force

(1) A conditional recipient must submit an application to the department before initiation of the construction of 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 include a copy of the conditional certificate of program approval issued by the city, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must rule on the application within 60 days. (2) The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter. (3) The department may not accept applications for the deferral under this chapter after June 30, 2032. (4) The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100 . (5) This section expires July 1, 2032.
RCW 82.16.315 — Washington Code / Title 82 / Chapter 16 / Section 315
RCW 82.16.315: Exemptions—Sales of electricity or gas to silicon smelters.
Status: in_force

(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the silicon smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit. (2) The credit is equal to the gross income from the sale of the electricity or gas to a silicon smelter multiplied by the corresponding rate in effect at the time of the sale 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) The department must provide a separate tax reporting line for reporting credits under this section by sellers of electricity, natural gas, or manufactured gas. (5) For purposes of the annual tax performance report required by RCW 82.32.534 : (a) The silicon smelter receiving the benefit of the credit under this section is deemed to be the taxpayer claiming the credit and is required to file the annual tax performance report; and (b) The person selling the electricity, natural gas, or manufactured gas to the silicon smelter is not required to file the annual tax performance report. (6) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Silicon smelter" means a manufacturing facility that processes silica into solar grade silicon. (b) "Solar grade silicon" means high-purity silicon used exclusively in components of solar energy systems using photovoltaic modules to capture direct sunlight. "Solar grade silicon" does not include silicon used in semiconductors.
RCW 82.19.010 — Washington Code / Title 82 / Chapter 19 / Section 010
RCW 82.19.010: Litter tax imposed—Report to the legislature—Time of collection.
Status: in_force

(1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value of products listed in RCW 82.19.020 , including by-products, manufactured within this state, multiplied by fifteen one-thousandths of one percent in the case of manufacturers, and equal to the gross proceeds of sales of the products listed in RCW 82.19.020 that are sold within this state multiplied by fifteen one-thousandths of one percent in the case of wholesalers and retailers. (2) The frequency and time of collection of the tax will coincide with the reporting periods by payers of their business and occupation tax.
RCW 82.08.066 — Washington Code / Title 82 / Chapter 08 / Section 066
RCW 82.08.066: Deemed location for mobile telecommunications services.
Status: in_force

For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.
RCW 82.38.230 — Washington Code / Title 82 / Chapter 38 / Section 230
RCW 82.38.230: Delinquency—Seizure and sale of property—Notice—Distribution of excess.
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 excise 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 82.32.300 — Washington Code / Title 82 / Chapter 32 / Section 300
RCW 82.32.300: Department of revenue to administer—Chapters enforced by liquor and cannabis board.
Status: in_force

(1) The department must administer this chapter and such other provisions of the Revised Code of Washington as specifically provided by law. To that end, the department may prescribe forms and rules of procedure for the determination of the taxable status of any person, for the making of returns and for the ascertainment, assessment, and collection of taxes and penalties imposed thereunder. (2)(a) The department may make and publish rules, not inconsistent therewith, necessary to enforce provisions of this chapter and such other provisions of the Revised Code of Washington that the department is empowered by law to enforce. The liquor and cannabis board may make and publish rules necessary to enforce chapters 82.24 , 82.26, and 82.25 RCW. (b) Rules adopted by the department or liquor and cannabis board under the authority of this subsection have the same force and effect as if specifically included in law, unless declared invalid by the judgment of a court of record not appealed from. (3) The department may employ such clerks, specialists, and other assistants as are necessary. Salaries and compensation of such employees must be fixed by the department and charged to the proper appropriation for the department. (4) The department must exercise general supervision of the collection of taxes and, in the discharge of such duty, may institute and prosecute such suits or proceedings in the courts as may be necessary and proper.
RCW 82.04.4290 — Washington Code / Title 82 / Chapter 04 / Section 4290
RCW 82.04.4290: Deductions—Mental health services or substance use disorder treatment services.
Status: in_force

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services or substance use disorder treatment services under a government-funded program. (2) A behavioral health administrative services organization 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) A person claiming a deduction under this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Behavioral health administrative services organization" has the same meaning as provided in RCW 71.24.025 . (b) "Health or social welfare organization" has the same meaning as provided in RCW 82.04.431 . (c) "Mental health services" means mental health services as described in chapter 71.24 RCW. (d) "Substance use disorder treatment services" means substance use disorder treatment services as described in chapter 71.24 RCW. (5) This section expires January 1, 2032.
RCW 82.38.150 — Washington Code / Title 82 / Chapter 38 / Section 150
RCW 82.38.150: Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
Status: in_force

(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each licensee, other than an international fuel tax agreement licensee or a dyed special fuel user, must file monthly tax reports with the department. (2) Dyed special fuel users whose estimated yearly tax liability is two hundred fifty dollars or less, must file a report yearly, and dyed special fuel users whose estimated yearly tax liability is more than two hundred fifty dollars, must file reports quarterly. International fuel tax agreement licensees must file reports quarterly. Heating oil dealers subject to the pollution liability insurance agency fee must file reports annually. (3) A licensee, other than international fuel tax agreement licensee, must file a tax report on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A report must be filed even though no tax is due for the reporting period. Each report must contain a declaration that the statements contained therein are true and are made under penalties of perjury. The report must show information as the department may reasonably require for the proper administration and enforcement of this chapter. (4) If the filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day is the filing date. (5) The department in order to insure payment of the tax or to facilitate administration of this chapter, may require the filing of reports and tax remittances at intervals other than one month. (6) During a state of emergency declared under RCW 43.06.010 (12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing any report or the due date for tax remittances as the department deems proper.
RCW 82.32.394 — Washington Code / Title 82 / Chapter 32 / Section 394
RCW 82.32.394: Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
Status: in_force

The department of revenue shall deposit into the advanced environmental mitigation revolving account, created in RCW 47.12.340 , all moneys received from the imposition on consumers of the taxes under chapters 82.08 and 82.12 RCW on the sales or use of leaded racing fuel which is exempted from the motor vehicle fuel tax under *RCW 82.38.081 .
RCW 82.32.785 — Washington Code / Title 82 / Chapter 32 / Section 785
RCW 82.32.785: Reseller's permit—Voluntary electronic verification.
Status: in_force

The department of revenue must, by January 1, 2011, develop a system, as resources permit, allowing sellers to voluntarily verify through electronic means whether their customers' reseller permits are valid.
RCW 82.04.460 — Washington Code / Title 82 / Chapter 04 / Section 460
RCW 82.04.460: Apportionable income—Taxable in Washington and another state.
Status: in_force

(1) Except as otherwise provided in this section, any person earning apportionable income taxable under this chapter and also taxable in another state must, for the purpose of computing tax liability under this chapter, apportion to this state, in accordance with RCW 82.04.462 , that portion of the person's apportionable income derived from business activities performed within this state. (2) The department must by rule provide a method of apportioning the apportionable income of financial institutions, where such apportionable income is taxable under RCW 82.04.290 . The rule adopted by the department must, to the extent feasible, be consistent with the multistate tax commission's recommended formula for the apportionment and allocation of net income of financial institutions as existing on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section, except that: (a) The department's rule must provide for a single factor apportionment method based on the receipts factor; and (b) The definition of "financial institution" contained in appendix A to the multistate tax commission's recommended formula for the apportionment and allocation of net income of financial institutions is advisory only. (3) The department may by rule provide a method or methods of apportioning or allocating gross income derived from sales of telecommunications service and competitive telephone service taxed under this chapter, if the gross proceeds of sales subject to tax under this chapter do not fairly represent the extent of the taxpayer's income attributable to this state. The rule must provide for an equitable and constitutionally permissible division of the tax base. (4) For purposes of this section, the following definitions apply unless the context clearly requires otherwise: (a) "Apportionable income" means gross income of the business generated from engaging in apportionable activities, including income received from apportionable activities performed outside this state if the income would be taxable under this chapter if received from activities in this state, less the exemptions and deductions allowable under this chapter. For purposes of this subsection, "apportionable activities" means only those activities taxed under: (i) RCW 82.04.255 ; (ii) RCW 82.04.260 (3), (5), (6), (7), (8), (9), (10), and (13); (iii) RCW 82.04.280 (1)(e); (iv) RCW 82.04.285 ; (v) RCW 82.04.286 ; (vi) RCW 82.04.290 ; (vii) RCW 82.04.2907 ; (viii) RCW 82.04.2908 ; (ix) RCW 82.04.263 , but only to the extent of any activity that would be taxable under any of the provisions enumerated under (a)(i) through (viii) of this subsection (4) if the tax classification in RCW 82.04.263 did not exist; and (x) RCW 82.04.280 (1)(a) or exempted under RCW 82.04.759 , but only with respect to advertising. (b)(i) "Taxable in another state" means that the taxpayer is subject to a business activities tax by another state on its income received from engaging in apportionable activities; or the taxpayer is not subject to a business activities tax by another state on its income received from engaging in apportionable activities, but any other state has jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus standards in RCW 82.04.067 (1). (ii) For purposes of this subsection (4)(b), "business activities tax" and "state" have the same meaning as in RCW 82.04.462 .
RCW 82.04.4361 — Washington Code / Title 82 / Chapter 04 / Section 4361
RCW 82.04.4361: Credit—Alternative jet fuel.
Status: in_force

(1)(a) Subject to the limits and provisions of this section, a credit is allowed against the tax otherwise due under this chapter for persons engaged in the use of alternative jet fuel. (b) Except as provided in (c) of this subsection, the credit under this section is equal to $1 for each gallon of alternative jet fuel that has at least 50 percent less carbon dioxide equivalent emissions than conventional petroleum jet fuel and is purchased during the prior calendar year by a business for use as alternative jet fuel for flights departing in this state. (c) The credit amount under (b) of this subsection must increase by 2 cents for each additional one percent reduction in carbon dioxide equivalent emissions beyond 50 percent, not to exceed $2 for each gallon of alternative jet fuel. (d) The credit under this section is calculated only on the portion of jet fuel that is considered alternative jet fuel and does not include conventional petroleum jet fuel when such fuels are blended or otherwise used in a jet fuel mixture. (e) A credit under this section may not be claimed until the department of ecology verifies that there are one or more facilities operating in this state with cumulative production capacity of at least 20,000,000 gallons of alternative jet fuel each year and has provided such notice to the department. (2) A person may not receive credit under this section for amounts claimed as credits under RCW 82.04.436 or chapter 82.16 RCW. (3) To claim a credit under this section a person must electronically file with the department all returns, forms, and any other information required by the department, in an electronic format as provided or approved by the department. (4) To claim a credit under this section, the person applying must: (a) Complete an application for the credit which must include: (i) The name, business address, and tax identification number of the applicant; (ii) Documentation of the amount of alternative jet fuel purchased by the business in the prior calendar year; (iii) Documentation sufficient for the department to verify that the alternative jet fuel for which the credit is being claimed meets the definition in RCW 82.04.287 (3) and the carbon intensity reduction benchmarks under subsection (1)(b) and (c) of this section, as certified by the department of ecology under chapter 70A.535 RCW; and (iv) Any other information deemed necessary by the department to support administration or reporting of the program. (b) Obtain a carbon intensity score from the department of ecology prior to submitting an application to the department. (5) The department must notify applicants of credit approval or denial within 60 days of receipt of a final application and documentation. (6) If a person fails to supply the information as required in subsection (4) of this section, the department must deny the application. (7)(a) The credit under this section may be used against any tax due under this chapter. (b) A credit earned during one calendar year may be carried over and claimed against taxes incurred for the next subsequent calendar year but may not be carried over for any calendar year thereafter. (c) No refunds may be granted for credits under this section. (8) For the purposes of this section: (a) "Alternative jet fuel" has the same meaning as in RCW 70A.535.010 . (b) "Carbon dioxide equivalent" has the same meaning as in RCW 70A.45.010 . (9)(a) Credits may be earned beginning on the first day of the first calendar quarter following the month in which notice under subsection (1)(e) of this section was received by the department. (b) Credits may not be earned beginning nine calendar years after the close of the calendar year in which the credit may be earned, as provided in (a) of this subsection. (10) A person claiming the credit provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 .
RCW 82.04.4251 — Washington Code / Title 82 / Chapter 04 / Section 4251
RCW 82.04.4251: Exemptions—Convention and tourism promotion.
Status: in_force

This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03A RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port district, or public corporation for the promotion of conventions and tourism.
RCW 82.24.035 — Washington Code / Title 82 / Chapter 24 / Section 035
RCW 82.24.035: Circumstances when no stamp may be affixed—Violation of consumer protection act.
Status: in_force

(1) No stamp may be affixed to, or made upon, any container or package of cigarettes if: (a) The container or package differs in any respect with the requirements of the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States; (b) The container or package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. Sec. 5754; (c) The container or package, including a container of individually stamped containers or packages, is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or (d) The container or package has been altered by adding or deleting the wording, labels, or warnings described in (a) or (c) of this subsection. (2) In addition to the penalty and forfeiture provisions otherwise provided for in this chapter, a violation of this section is a deceptive act or practice under the consumer protection act, chapter 19.86 RCW. (3) Subsection (1)(a) of this section does not apply to boxes or similar containers used by a consumer to transport roll-your-own cigarettes.
RCW 82.12.930 — Washington Code / Title 82 / Chapter 12 / Section 930
RCW 82.12.930: Exemptions—Watershed protection or flood prevention.
Status: in_force

The provisions of this chapter do not apply with respect to the use by municipal corporations, the state, and all political subdivisions thereof of tangible personal property consumed and/or of labor and services as defined in RCW 82.04.050 (2)(a) rendered in respect to contracts for watershed protection and/or flood prevention. This exemption is limited to that portion of the selling price that is reimbursed by the United States government according to the provisions of the watershed protection and flood prevention act (68 Stat. 666; 16 U.S.C. Sec. 1001 et seq.).
RCW 82.50.250 — Washington Code / Title 82 / Chapter 50 / Section 250
RCW 82.50.250: Term "house trailer" construed.
Status: in_force

Whenever this chapter refers to chapter 46.12 , 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess.
RCW 82.12.996 — Washington Code / Title 82 / Chapter 12 / Section 996
RCW 82.12.996: Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
Status: in_force

(1) The tax imposed by RCW 82.12.020 does not apply to the use of: (a) New battery-powered electric marine propulsion systems with continuous power greater than fifteen kilowatts; (b) New vessels equipped with propulsion systems that qualify under (a) of this subsection; (c)(i) 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) Labor and services rendered in respect to installing, repairing, altering, or improving batteries or battery packs that qualify under (c)(i) of this subsection; and (d)(i) New shoreside batteries purchased and installed for the purpose of reducing grid demand when charging electric and hybrid vessels; (ii) Labor and services rendered in respect to installing, altering, or improving shoreside batteries; and (iii) 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) The definitions in RCW 82.08.996 apply to this section. (4) This section expires July 1, 2030.
RCW 82.04.4482 — Washington Code / Title 82 / Chapter 04 / Section 4482
RCW 82.04.4482: 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 under this chapter. (3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process.
RCW 82.08.02795 — Washington Code / Title 82 / Chapter 08 / Section 02795
RCW 82.08.02795: Exemptions—Sales to free hospitals.
Status: in_force

(1) The tax levied by RCW 82.08.020 shall not apply to sales to free hospitals of items reasonably necessary for the operation of, and provision of health care by, free hospitals. (2) As used in this section, "free hospital" means a hospital that does not charge patients for health care provided by the hospital.
RCW 82.04.665 — Washington Code / Title 82 / Chapter 04 / Section 665
RCW 82.04.665: Exemptions—Adaptive recreational and rehabilitation facilities.
Status: in_force

(1) This chapter does not apply to any amounts received as the result of sales on a federal military reservation 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 82.90.070 — Washington Code / Title 82 / Chapter 90 / Section 070
RCW 82.90.070: Repayment schedule—Interest, penalties, and insolvency—Transfer of ownership.
Status: in_force

(1) Except as otherwise provided in this chapter, the recipient must begin paying the deferred taxes in the second year after the date certified by the department as the date on which the eligible investment project has been operationally completed. The first payment of 12.5 percent of the deferred taxes is due on December 31st of the second calendar year after the certified date, with subsequent annual payments of 12.5 percent of the deferred taxes due on December 31st for each of the following seven years. (2) The department may authorize an accelerated repayment schedule upon request of the recipient. (3) If the investment project is not operationally complete within two calendar years from the issuance of the tax deferral certificate, or 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 not connected to the electrical grid and producing solar energy 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 use occurs Percent of deferred taxes due 1 100 2 100 3 87.5 4 75 5 62.5 6 50 7 37.5 8 25 9 12.5 (4) The department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral for a recipient who must repay deferred taxes under this chapter because the department has found that an investment project is not eligible for tax deferral. The debt for deferred taxes is not extinguished by insolvency or other failure of the recipient. (5) 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.
RCW 82.25.090 — Washington Code / Title 82 / Chapter 25 / Section 090
RCW 82.25.090: License and notice requirement violations—Seizure and forfeiture.
Status: in_force

(1) Any vapor products in the possession of a person selling vapor products in this state acting as a distributor or retailer and who is not licensed as required under chapter 70.345 RCW, or a person who is selling vapor products in violation of RCW 82.24.550 (6), may be seized without a warrant by any agent of the department, agent of the board, or law enforcement officer of this state. Any vapor products seized under this subsection are deemed forfeited. (2) Any vapor products in the possession of a person who is not a licensed distributor, delivery seller, manufacturer's representative, or retailer and who transports vapor products for sale without having provided notice to the board required under RCW 82.25.065 , or without invoices or delivery tickets showing 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 vapor products being transported may be seized and are subject to forfeiture. (3) All conveyances, including aircraft, vehicles, or vessels that are used, or intended for use to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of vapor products under subsection (2) of this section, may be seized and are subject to forfeiture except: (a) A conveyance used by any person as a common or contract carrier having in actual possession invoices or delivery tickets showing the true name and address of the consignor or seller, the true name of the consignee or purchaser, and the quantity and brands of the vapor products transported, unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to a violation of this chapter; (b) A conveyance subject to forfeiture under this section by reason of any act or omission of which the owner establishes to have been committed or omitted without his or her knowledge or consent; or (c) A conveyance encumbered by a bona fide security interest if the secured party neither had knowledge of nor consented to the act or omission. (4) Property subject to forfeiture under subsections (2) and (3) of this section may be seized by any agent of the department, the board, or law enforcement officer of this state upon process issued by any superior court or district court having jurisdiction over the property. Seizure without process may be made if: (a) The seizure is incident to an arrest or a search warrant or an inspection under an administrative inspection warrant; or (b) The department, board, or law enforcement officer has probable cause to believe that the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable. (5) This section may not be construed to require the seizure of vapor products if the department's agent, board's agent, or law enforcement officer reasonably believes that the vapor products are possessed for personal consumption by the person in possession of the vapor products. (6) Any vapor products seized by a law enforcement officer must be turned over to the board as soon as practicable. (7) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.
RCW 82.12.0269 — Washington Code / Title 82 / Chapter 12 / Section 0269
RCW 82.12.0269: Exemptions—Use of sand, gravel, or rock to extent of labor and service charges for mining, sorting, crushing, etc., thereof from county or city quarry for public road purposes.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of any sand, gravel, or rock to the extent of the cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling such sand, gravel, or rock, when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or a city, and such sand, gravel, or rock is (1) either stockpiled in said pit or quarry for placement or is placed on the street, road, place, or highway of the county or city by the county or city itself, or (2) sold by the county or city to a county, or a city at actual cost for placement on a publicly owned street, road, place, or highway. The exemption provided for in this section shall not apply to the use of such material to the extent of the cost of or charge made for such labor and services, if the material is used for other than public road purposes or is sold otherwise than as provided for in this section.
RCW 82.38.080 — Washington Code / Title 82 / Chapter 38 / Section 080
RCW 82.38.080: Exemptions.
Status: in_force

(1) The following sales of special fuel are exempt from payment of the tax imposed by this chapter: (a) Sales to the state of Washington, any county, or any municipality when the fuel is used for street and highway construction and maintenance purposes in motor vehicles owned and operated by the state, county, or municipality; (b) Sales for use in publicly owned firefighting equipment; (c) Sales to the United States government; (d) Sales to a private, nonprofit transportation provider regulated under chapter 81.66 RCW when the fuel is for use in providing transportation services for persons with special transportation needs; (e) Sales of waste vegetable oil as defined under RCW 82.08.0205 , if the oil is used to manufacture biodiesel; (f)(i) Sales to privately owned urban passenger transportation systems and carriers as defined in chapters 81.68 and 81.70 RCW. No exemption or refund may be granted for special fuel used by any privately owned urban transportation vehicle, or vehicle operated pursuant to chapters 81.68 and 81.70 RCW, on any trip where any portion of the trip is more than twenty-five road miles beyond the corporate limits of the county in which the trip originated. (ii) For purposes of this subsection (1)(f), "privately owned urban passenger transportation system" means every privately owned transportation system having as its principal source of revenue the income from transporting persons for compensation by means of motor vehicles or trackless trolleys, each having a seating capacity for over fifteen persons over prescribed routes in such a manner that the routes of such motor vehicles or trackless trolleys, either alone or in conjunction with routes of other such motor vehicles or trackless trolleys subject to routing by the same transportation system, do not extend for a distance exceeding twenty-five road miles beyond the corporate limits of the county in which the original starting points of such motor vehicles or trackless trolleys are located; and (g)(i) Sales to publicly owned and operated urban passenger transportation systems. (ii) For the purposes of this subsection (1)(g), "publicly owned and operated urban passenger transportation systems" include public transportation benefit areas under chapter 36.57A RCW, metropolitan municipal corporations under chapter 36.56 RCW, city owned transit systems under chapter 35.58 RCW, county public transportation authorities under chapter 36.57 RCW, unincorporated transportation benefit areas under chapter 36.57 RCW, and regional transit authorities under chapter 81.112 RCW. (2) The following sales of motor vehicle fuel are exempt from payment of the tax imposed by this chapter: (a) Sales to the armed forces of the United States or to the national guard when the fuel is used exclusively in ships or for export from this state; (b) Sales to foreign diplomatic and consular missions, if the foreign government represented grants an equivalent exemption to missions and personnel of the United States performing similar services in the foreign country; and (c) Sales of fuel used exclusively for racing that is not legally allowed on the public highways of this state.
RCW 82.45.190 — Washington Code / Title 82 / Chapter 45 / Section 190
RCW 82.45.190: Exemptions—State route No. 16 corridor transportation systems and facilities.
Status: in_force

Sales of the state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW are exempt from tax under this chapter.
RCW 82.14.032 — Washington Code / Title 82 / Chapter 14 / Section 032
RCW 82.14.032: Alteration of tax rate pursuant to government service agreement.
Status: in_force

The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050 .
RCW 82.44.120 — Washington Code / Title 82 / Chapter 44 / Section 120
RCW 82.44.120: Claims for refunds.
Status: in_force

(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010 . (2) A claim for a refund may be made by a person who: (a) Is not seeking a full refund; and (b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much. (3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall: (a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and (b) Certify to the state treasurer the amount of the partial refund due. (4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.
RCW 82.45.235 — Washington Code / Title 82 / Chapter 45 / Section 235
RCW 82.45.235: Tax treatment—Transactions structured to reduce or avoid tax.
Status: in_force

The legislature recognizes that in adopting a graduated tax rate structure providing for increased tax rates for sales of highly valued property, while also exempting certain types of property from the increased tax rates, some taxpayers will attempt to avoid or reduce the tax imposed in this chapter by structuring transactions in a way that serves no meaningful purpose other than to reduce tax due under this chapter. (1)(a) When necessary to deny the tax benefit that would otherwise accrue from engaging in one or more related transactions designed to avoid tax under this chapter, the department is authorized to disregard the form of the transaction or series of transactions and determine the proper tax treatment under this chapter based on the substance of the transaction or transactions. In exercising this authority, the department may consider the factors described in RCW 82.32.655 (2) (a), (b), (c), and (f). (b) The authority provided in this subsection includes, but is not limited to, treating multiple sales as a single sale as necessary to prevent the parties from reducing the tax liability under this chapter when it appears that the parties have engaged in a concerted plan intended from the outset to achieve a reduced effective tax rate than had the parties collapsed the separate sales into a single sale at the outset. (2) The department is encouraged to provide guidance to the public concerning the department's implementation of this section, whether by rule or otherwise.
RCW 82.49.060 — Washington Code / Title 82 / Chapter 49 / Section 060
RCW 82.49.060: Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.
Status: in_force

(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160 , or for reduction of the tax due as provided under RCW 82.32.170 . (2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190 . In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
RCW 82.16.053 — Washington Code / Title 82 / Chapter 16 / Section 053
RCW 82.16.053: Deductions in computing tax—Light and power businesses.
Status: in_force

(1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections (2) through (4) of this section. (2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and power business has fewer than five and one-half customers per mile of line. (b) Forty percent of wholesale power cost paid during the reporting period, if the light and power business has more than five and one-half but less than eleven customers per mile. (c) Thirty percent of the wholesale power cost paid during the reporting period, if the light and power business has more than eleven but less than seventeen customers per mile of line. (d) Zero if the light and power business has more than seventeen customers per mile of line. (3) Wholesale power cost multiplied by the percentage by which the average retail electric power rates for the light and power business exceed the state average electric power rate. If more than fifty percent of the kilowatt-hours sold by a light and power business are sold to irrigators, then only sales to nonirrigators shall be used to calculate the average electric power rate for that light and power business. For purposes of this subsection, the department shall determine state average electric power rate each year based on the most recent available data and shall inform taxpayers of its determination. (4) Four hundred thousand dollars per month.
RCW 82.38.200 — Washington Code / Title 82 / Chapter 38 / Section 200
RCW 82.38.200: Suits for recovery of taxes illegally or erroneously collected.
Status: in_force

(1) No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.38.180 unless a claim for refund or credit has been duly filed pursuant to RCW 82.38.190 . (2) Within ninety days after the mailing of the notice of the department's action upon a claim filed pursuant to RCW 82.38.190 , the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in Thurston county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of the alleged overpayments. (3) If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its intention on the claim, consider the claim disallowed and bring an action against the department, on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (4) If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any special fuel tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (5) In any judgment, interest shall be allowed at the rate of twelve percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant, but not more than thirty days, the date to be determined by the department.
RCW 82.65A.030 — Washington Code / Title 82 / Chapter 65A / Section 030
RCW 82.65A.030: Tax imposed.
Status: in_force

In addition to any other tax, a tax is imposed on every intermediate care facility for persons with developmental disabilities for the act or privilege of engaging in business within this state. The tax is equal to the gross income attributable to services for the persons with developmental disabilities, multiplied by the rate of six percent.
RCW 82.04.4265 — Washington Code / Title 82 / Chapter 04 / Section 4265
RCW 82.04.4265: Exemptions—Comprehensive cancer centers.
Status: in_force

(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax. (2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.
RCW 82.32.715 — Washington Code / Title 82 / Chapter 32 / Section 715
RCW 82.32.715: Monetary allowances—Streamlined sales and use tax agreement.
Status: in_force

(1) The department must adopt by rule monetary allowances for certified service providers selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by the governing board of the agreement to determine the amount of the allowances and the conditions under which they are allowed. The monetary allowances must be reasonable and provide adequate incentive for certified service providers and sellers to collect and remit sales and use taxes under the agreement. Monetary allowances will be funded solely from state sales and use taxes. The department may modify its rules for monetary allowances in light of the holding of the United States supreme court in South Dakota v. Wayfair, Inc. , Docket No. 17-494, issued June 21, 2018. (2) For certified service providers, the monetary allowance may include a base rate that applies to taxable transactions processed by the certified service provider. (3) For model 2 sellers, the monetary allowance may include a base rate and a percentage of revenue generated by a seller registering under RCW 82.32.030 (3), but may not exceed a period of twenty-four months.
RCW 82.03.080 — Washington Code / Title 82 / Chapter 03 / Section 080
RCW 82.03.080: Chair.
Status: in_force

(1) The board must meet and elect from among its members a chair at least biennially. (2) A majority of the board constitutes a quorum when transacting official business of the agency. The board may act when one board position is vacant.
RCW 82.32.762 — Washington Code / Title 82 / Chapter 32 / Section 762
RCW 82.32.762: Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
Status: in_force

(1) If the department determines that a change, taking effect after March 14, 2019, in the streamlined sales and use tax agreement or federal law creates a conflict with any provision of chapter 8, Laws of 2019, such conflicting provision or provisions of chapter 8, Laws of 2019, including any related provisions that would not function as originally intended, have no further force and effect as of the date the change in the streamlined sales and use tax agreement or federal law becomes effective. (2) For purposes of this section: (a) A change in federal law conflicts with chapter 8, Laws of 2019 if the change clearly prevents states from imposing sales and use tax collection obligations on remote sellers to the extent provided for under chapter 8, Laws of 2019. (b) A change in the streamlined sales and use tax agreement conflicts with chapter 8, Laws of 2019 if one or more provisions of chapter 8, Laws of 2019 causes this state to be found out of compliance with the streamlined sales and use tax agreement by its governing board. (3)(a) If the department makes a determination under this section that a change in federal law or the streamlined sales and use tax agreement conflicts with one or more provisions of chapter 8, Laws of 2019: (i) For purposes of conflicts between the streamlined sales and use tax agreement and chapter 8, Laws of 2019, the department may adopt rules in accordance with chapter 34.05 RCW, including emergency rules, that are consistent with the streamlined sales and use tax agreement; and (ii) For purposes of conflicts between federal law and chapter 8, Laws of 2019, the department must, by rule or rules adopted in accordance with chapter 34.05 RCW, including emergency rules: (A) Impose sales and use tax collection obligations and business and occupation tax on remote sellers to the fullest extent allowed under state and federal law, which may include adopting provisions identical or substantially similar to those in sections 202 and 204(6)(c)(ii), chapter 5, Laws of 2015 3rd sp. sess.; and (B) Implement election, notice, and reporting provisions substantially similar to those in sections 202 through 207, chapter 28, Laws of 2017 3rd sp. sess. The department must impose such election, notice, and reporting provisions only on remote sellers and marketplace facilitators against whom the department is unable to enforce a tax collection obligation as a result of a change in federal law. The department must not impose election, notice, and reporting provisions on referrers as defined in section 204, chapter 28, Laws of 2017 3rd sp. sess. The department must impose penalties for failure to comply with notice or reporting requirements consistent with those penalties imposed in section 206, chapter 28, Laws of 2017 3rd sp. sess. (b) For purposes of (a)(i) and (ii) of this subsection (3), the department must include information on its website informing taxpayers and the public (i) of the provision or provisions of chapter 8, Laws of 2019 that will have no further force and effect, (ii) when such change will become effective, and (iii) about how to participate in any rule making conducted by the department in accordance with (a)(i) and (ii) of this subsection (3). (4) For purposes of this section, "remote seller" and "marketplace facilitator" have the same meaning as in RCW 82.13.010 through June 30, 2019, and RCW 82.08.010 beginning July 1, 2019.
RCW 82.44.010 — Washington Code / Title 82 / Chapter 44 / Section 010
RCW 82.44.010: Definitions.
Status: in_force

For the purposes of this chapter, unless the context otherwise requires: (1) "Department" means the department of licensing. (2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets, or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82.50.010 , or (e) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington provided personnel were also nonresident at the time of their entry into military service. (3) "Truck-type power or trailing unit" means any vehicle that is subject to the fees under RCW 46.17.355 , except vehicles with an unladen weight of six thousand pounds or less, RCW 46.16A.425 , 46.17.335 , or 46.17.350 (1)(c).
RCW 82.04.200 — Washington Code / Title 82 / Chapter 04 / Section 200
RCW 82.04.200: "In this state," "within this state."
Status: in_force

"In this state" or "within this state" includes all federal areas lying within the exterior boundaries of the state.
RCW 82.02.210 — Washington Code / Title 82 / Chapter 02 / Section 210
RCW 82.02.210: Washington compliance with streamlined sales and use tax agreement—Intent—Report.
Status: in_force

(1) It is the intent of the legislature that Washington join as a member state in the streamlined sales and use tax agreement referred to in chapter 82.58 RCW. The agreement provides for a simpler and more uniform sales and use tax structure among states that have sales and use taxes. The intent of the legislature is to bring Washington's sales and use tax system into compliance with the agreement so that Washington may join as a member state and have a voice in the development and administration of the system, and to substantially reduce the burden of tax compliance on sellers. (2) Chapter 168, Laws of 2003 does not include changes to Washington law that may be required in the future and that are not fully developed under the agreement. These include, but are not limited to, changes relating to online registration, reporting, and remitting of payments by businesses for sales and use tax purposes, monetary allowances for sellers and their agents, sourcing, and amnesty for businesses registering under the agreement. (3) It is the intent of the legislature that the provisions of this title relating to the administration and collection of state and local sales and use taxes be interpreted and applied consistently with the agreement. (4) The department of revenue shall report to the fiscal committees of the legislature by January 1st of the year immediately following any year during which the streamlined sales and use tax agreement is amended, if legislation is required to keep Washington in compliance with the agreement.
RCW 82.04.339 — Washington Code / Title 82 / Chapter 04 / Section 339
RCW 82.04.339: Exemptions—Day care provided by churches.
Status: in_force

This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.
RCW 82.24.260 — Washington Code / Title 82 / Chapter 24 / Section 260
RCW 82.24.260: Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
Status: in_force

(1) Other than: (a) A wholesaler required to be licensed under this chapter; (b) A federal instrumentality with respect to sales to authorized military personnel; or (c) An Indian tribal organization with respect to sales to enrolled members of the tribe, a person who is in lawful possession of unstamped cigarettes and who intends to sell or otherwise dispose of the cigarettes shall pay, or satisfy its precollection obligation that is imposed by this chapter, the tax required by this chapter by remitting the tax or causing stamps to be affixed in the manner provided in rules adopted by the department. (2) When stamps are required to be affixed, the person may deduct from the tax collected the compensation allowable under this chapter. The remittance or the affixing of stamps shall, in the case of cigarettes obtained in the manner set forth in RCW 82.24.250 (7)(c), be made at the same time and manner as required in RCW 82.24.250 (7)(c). (3) This section shall not relieve the buyer or possessor of unstamped cigarettes from personal liability for the tax imposed by this chapter. (4) Nothing in this section shall relieve a wholesaler from the requirements of affixing stamps pursuant to RCW 82.24.040 and 82.24.050 .
RCW 82.08.0283 — Washington Code / Title 82 / Chapter 08 / Section 0283
RCW 82.08.0283: Exemptions—Certain medical items.
Status: in_force

(1) The tax levied by RCW 82.08.020 shall not apply to sales of: (a) Prosthetic devices prescribed, fitted, or furnished for an individual by a person licensed under the laws of this state to prescribe, fit, or furnish prosthetic devices, and the components of such prosthetic devices; (b) Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW; and (c) Medically prescribed oxygen, including, but not limited to, oxygen concentrator systems, oxygen enricher systems, liquid oxygen systems, and gaseous, bottled oxygen systems prescribed for an individual by a person licensed under chapter 18.57 or 18.71 RCW for use in the medical treatment of that individual. (2) 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 any of the items exempted under subsection (1) of this section. (3) The exemption in subsection (1) of this section shall not apply to sales of durable medical equipment, other than as specified in subsection (1)(c) of this section, or mobility enhancing equipment. (4) The definitions in this subsection apply throughout this section. (a) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for a prosthetic device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct a physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (b) "Durable medical equipment" means equipment, including repair and replacement parts for durable medical equipment that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; and (iv) Is not worn in or on the body. (c) "Mobility enhancing equipment" means equipment, including repair and replacement parts for mobility enhancing equipment that: (i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by persons with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (d) The terms "durable medical equipment" and "mobility enhancing equipment" are mutually exclusive.
RCW 82.08.035 — Washington Code / Title 82 / Chapter 08 / Section 035
RCW 82.08.035: Exemption for pollution control facilities.
Status: in_force

See chapter 82.34 RCW.
RCW 82.26.100 — Washington Code / Title 82 / Chapter 26 / Section 100
RCW 82.26.100: Reports and returns.
Status: in_force

Every taxpayer shall report and make returns as provided in RCW 82.32.045 .
RCW 82.38.210 — Washington Code / Title 82 / Chapter 38 / Section 210
RCW 82.38.210: Tax lien—Filing.
Status: in_force

(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law. (2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.
RCW 82.38.260 — Washington Code / Title 82 / Chapter 38 / Section 260
RCW 82.38.260: Administration and enforcement.
Status: in_force

(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter. (2) The department or its authorized representative may examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using fuel to determine whether all taxes due or refundable are properly reported, paid, or claimed. If books, papers, records, and equipment are not maintained in this state at the time of demand, the department does not lose any right of examination. (3) The department may require additional reports from any licensee with reference to any of the matters herein concerned. Such reports must be made and filed on forms prepared by the department. (4) For the purpose of any investigation or proceeding, the director or designee 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. (5) In the 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 appearance before the director or designee to produce testimony of other evidence regarding the matter under investigation or in question. (6) The department must, upon request from officials responsible for enforcement of fuel tax laws of any state, the District of Columbia, the United States, its territories and possessions, the provinces or the dominion of Canada, forward information relative to the receipt, storage, delivery, sale, use, or other disposition of fuel by any person, if the other furnishes like information. (7) The department may enter into a fuel tax cooperative agreement with another state, the District of Columbia, the United States, its territories and possessions, or Canadian province for the administration, collection, and enforcement of their respective fuel taxes. (8) For the purposes of administration, collection, and enforcement of taxes imposed under this chapter, pursuant to another agreement under chapter 82.41 RCW, chapter 82.41 RCW controls to the extent of any conflict. (9) The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter. (10) The director is charged with the enforcement of the provisions of this chapter and rules adopted hereunder. The director may, in the director's discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules adopted hereunder.
RCW 82.32.100 — Washington Code / Title 82 / Chapter 32 / Section 100
RCW 82.32.100: Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.
Status: in_force

(1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department shall proceed, in such manner as it may deem best, to obtain facts and information on which to base its estimate of the tax; and to this end the department may examine the records of any such person as provided in RCW 82.32.110 . (2) As soon as the department procures such facts and information as it is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, it shall proceed to determine and assess against such person the tax and any applicable penalties or interest due, but such action shall not deprive such person from appealing the assessment as provided in this chapter. The department shall notify the taxpayer by mail, or electronically as provided in RCW 82.32.135 , of the total amount of such tax, penalties, and interest, and the total amount shall become due and shall be paid within thirty days from the date of such notice. (3) No assessment or correction of an assessment may be made by the department more than four years after the close of the tax year, except (a) against a taxpayer who has not registered as required by this chapter, (b) upon a showing of fraud or of misrepresentation of a material fact by the taxpayer, or (c) where a taxpayer has executed a written waiver of such limitation. The execution of a written waiver shall also extend the period for making a refund or credit as provided in RCW 82.32.060 (2).
RCW 82.24.010 — Washington Code / Title 82 / Chapter 24 / Section 010
RCW 82.24.010: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Board" means the liquor and cannabis board. (2) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any material, except where such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state. "Cigarette" includes a roll-your-own cigarette. (3) "Cigarette paper" means any paper or any other material except tobacco, prepared for use as a cigarette wrapper. (4) "Cigarette tube" means cigarette paper made into a hollow cylinder for use in making cigarettes. (5) "Commercial cigarette-making machine" means a machine that is operated in a retail establishment and that is capable of being loaded with loose tobacco, cigarette paper or tubes, and any other components related to the production of roll-your-own cigarettes, including filters. (6) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian wholesaler or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country. For purposes of this chapter "Indian country" is defined in the manner set forth in 18 U.S.C. Sec. 1151. (7) "Precollection obligation" means the obligation of a seller otherwise exempt from the tax imposed by this chapter to collect the tax from that seller's buyer. (8) "Retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale or distributes any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales, and all persons operating under a retailer's registration certificate. (9) "Retail selling price" means the ordinary, customary or usual price paid by the consumer for each package of cigarettes, less the tax levied by this chapter and less any similar tax levied by this state. (10) "Roll-your-own cigarettes" means cigarettes produced by a commercial cigarette-making machine. (11) "Stamp" means the stamp or stamps by use of which the tax levy under this chapter is paid or identification is made of those cigarettes with respect to which no tax is imposed. (12) "Wholesaler" means every person who purchases, sells, or distributes any one or more of the articles taxed herein to retailers for the purpose of resale only. (13) The meaning attributed, in chapter 82.04 RCW, to the words "person," "sale," "business" and "successor" applies equally in this chapter.
RCW 82.41.120 — Washington Code / Title 82 / Chapter 41 / Section 120
RCW 82.41.120: Implementing rules required.
Status: in_force

The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter.
RCW 82.12.024 — Washington Code / Title 82 / Chapter 12 / Section 024
RCW 82.12.024: Deferral of use tax on certain users of natural or manufactured gas.
Status: in_force

(1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration for direct consumption as of May 8, 2001. "Direct service industrial customer" includes a person who is a subsidiary that is more than fifty percent owned by a direct service industrial customer and who receives power from the Bonneville Power Administration pursuant to the parent's contract for power. (b) "Facility" means a gas turbine electrical generation facility that does not exist on May 8, 2001, and is owned by a direct service industrial customer for the purpose of producing electricity to be consumed by the direct service industrial customer. (c) "Average annual employment" means the total employment in this state for a calendar year at the direct service industrial customer's location where electricity from the facility will be consumed. (2) Effective July 1, 2001, the tax levied in RCW 82.12.022 on the first sixty months' use of natural or manufactured gas by a direct service industrial customer that owns a facility shall be deferred. This deferral is limited to the tax on natural or manufactured gas used or consumed to generate electricity at the facility. (3) Application for deferral shall be made by the direct service industrial customer before the first use of natural or manufactured gas. The application shall be in a form and manner prescribed by the department and shall include but is not limited to information regarding the location of the facility, the projected date of first use of natural or manufactured gas to generate electricity at the facility, the date construction is projected to begin or did begin, the applicant's average annual employment in the state for the six calendar years immediately preceding the year in which the application is made, and shall affirm the applicant's status as a direct service industrial customer. The department shall rule on the application within thirty days of receipt. (4)(a) The direct service industrial customer shall begin paying the deferred tax in the sixth calendar year following the calendar year in which the month of first use of natural or manufactured gas to generate electricity at the facility occurs. The first payment will be due on or before December 31st with subsequent annual payments due on or before December 31st of the following four years according to the following schedule: Payment Year % of Deferred Tax to be Paid 1 10% 2 15% 3 20% 4 25% 5 30% (b) The department may authorize an accelerated payment schedule upon request of the taxpayer. (c) Interest shall not be charged on the tax deferred under this section for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed. The debt for deferred tax will not be extinguished by insolvency or other failure of the direct service industrial customer. Transfer of ownership of the facility does not affect deferral eligibility. However, the deferral is available to the successor only if the eligibility conditions of this section are met. (5)(a) If the average of the direct service industrial customer's average annual employment for the five calendar years subsequent to the calendar year containing the first month of use of natural or manufactured gas to generate electricity at a facility is equal to or exceeds the six-year average annual employment stated on the application for deferral under this section, the tax deferred need not be paid. The direct service industrial customer shall certify to the department by June 1st of the sixth calendar year following the calendar year in which the month of first use of gas occurs the average annual employment for each of the five prior calendar years. (b) If the five-year average calculated in (a) of this subsection is less than the average annual employment stated on the application for deferral under this section, the tax deferred under this section shall be paid in the amount as follows: Decrease in Average Annual Employment Over Five-Year Period % of Deferred Tax to be Paid Less than 10% 10% 10% or more but less than 25% 25% 25% or more but less than 50% 50% 50% or more but less than 75% 75% 75% or more 100% (c) Tax paid under this subsection shall be paid according to the schedule in subsection (4)(a) of this section and under the terms and conditions of subsection (4)(b) and (c) of this section. (6) The employment security department shall make, and certify to the department of revenue, all determinations of employment under this section as requested by the department. (7) A person claiming this deferral shall supply to the department quarterly reports containing information necessary to document the total volume of natural or manufactured gas purchased in the quarter, the value of that total volume, and the percentage of the total volume used to generate electricity at the facility.
RCW 82.29A.100 — Washington Code / Title 82 / Chapter 29A / Section 100
RCW 82.29A.100: Distributions by county treasurers.
Status: in_force

Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within such county: PROVIDED, That no distribution shall be made to the state or any city: AND PROVIDED FURTHER, That the pro rata calculation for proportionate distribution to taxing districts shall not include consideration of any rate(s) of levy by the state or any city.
RCW 82.03.070 — Washington Code / Title 82 / Chapter 03 / Section 070
RCW 82.03.070: Executive director, tax referees, clerk, assistants.
Status: in_force

The board may appoint, discharge and fix the compensation of an executive director, tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary. Tax referees shall not be subject to chapter 41.06 RCW.
RCW 82.50.425 — Washington Code / Title 82 / Chapter 50 / Section 425
RCW 82.50.425: Valuation of travel trailers and campers.
Status: in_force

For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this section based on the year of service. If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows: (1) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the travel trailer or camper. The department may use an appraisal by the county assessor. In valuing a travel trailer or camper for which the current value or selling price is not indicative of the value of similar travel trailers or campers of the same year and model, the department shall establish a value that more closely represents the average value of similar travel trailers or campers of the same year and model. If the travel trailer or camper is home-built, the value shall not be less than the cost of construction. (2) The value determined in subsection (1) of this section shall be divided by the applicable percentage listed in this section to establish a value equivalent to a manufacturer's base suggested retail price. The applicable percentage shall be based on the year of service of the travel trailer or camper for which the value is determined. YEAR OF SERVICE PERCENTAGE 1 100 2 90 3 84 4 79 5 73 6 65 7 60 8 55 9 50 10 45 11 41 12 37 13 33 14 28 15 24 16 or older 20
RCW 82.64.025 — Washington Code / Title 82 / Chapter 64 / Section 025
RCW 82.64.025: 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 82.04.333 — Washington Code / Title 82 / Chapter 04 / Section 333
RCW 82.04.333: Exemptions—Small harvesters.
Status: in_force

In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035 may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person. A deduction under this section may not reduce the amount of tax due to less than zero.
RCW 82.14.440 — Washington Code / Title 82 / Chapter 14 / Section 440
RCW 82.14.440: Sales and use tax for passenger-only ferry service.
Status: in_force

Public transportation benefit areas providing passenger-only ferry service as provided in RCW 36.57A.200 whose boundaries (1) are on the Puget Sound, but (2) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service. The tax authorized by this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed four-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
RCW 82.08.0209 — Washington Code / Title 82 / Chapter 08 / Section 0209
RCW 82.08.0209: Exemptions—Qualifying grant.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to a grantee's receipt of a qualifying grant that is exempt from business and occupation tax under RCW 82.04.767 . (2) Nothing in this section may be construed to: (a) Imply that the tax levied by RCW 82.08.020 applies to any circumstance not described in subsection (1) of this section; or (b) Provide an exemption from the tax levied by RCW 82.08.020 for the grantee's use of a qualifying grant to acquire products in a transaction meeting the definition of "retail sale" in RCW 82.04.050 . (3) For purposes of this section, the following definitions apply: (a) "Grantee" means the recipient of a qualifying grant. (b) "Product" means the same as in RCW 82.32.023 . (c) "Qualifying grant" means the same as in RCW 82.04.767 .
RCW 82.08.0268 — Washington Code / Title 82 / Chapter 08 / Section 0268
RCW 82.08.0268: Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of: (1) Machinery and implements for use in conducting a farming activity; (2) Parts for machinery and implements for use in conducting a farming activity; and (3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity, when such machinery, implements, and parts will be transported immediately outside the state. As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be retained as a business record of the seller.
RCW 82.49.020 — Washington Code / Title 82 / Chapter 49 / Section 020
RCW 82.49.020: Exemptions.
Status: in_force

The following are exempt from the tax imposed under this chapter: (1) Vessels exempt from the registration requirements of chapter 88.02 RCW; (2) Vessels used exclusively for commercial fishing purposes; (3) Vessels under sixteen feet in overall length; (4) Vessels owned and operated by the United States, a state of the United States, or any municipality or political subdivision thereof; (5) Vessels owned by a nonprofit organization or association engaged in character building of boys and girls under eighteen years of age and solely used for such purposes, as determined by the department for the purposes of RCW 84.36.030 ; and (6) Vessels owned and held for sale by a dealer, but not rented on a regular commercial basis.
RCW 82.32.580 — Washington Code / Title 82 / Chapter 32 / Section 580
RCW 82.32.580: Sales and use tax deferral—Historic automobile museum.
Status: in_force

(1) The governing board of a nonprofit organization, corporation, or association may apply for deferral of taxes on an eligible project. 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 project, estimated or actual costs of the project, time schedules for completion and operation of the project, and other information required by the department. The department must rule on the application within sixty days. All applications for the tax deferral under this section must be received no later than December 31, 2008. (2) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, and 82.14 RCW on each eligible project. (3) The nonprofit organization, corporation, or association must begin paying the deferred taxes in the tenth year after the date certified by the department as the date on which the eligible project is operationally complete. The first payment is due on December 31st of the tenth calendar year after such certified date, with subsequent annual payments due on December 31st of the following nine years. Each payment must equal ten percent of the deferred tax. (4) The department may authorize an accelerated repayment schedule upon request of the nonprofit organization, corporation, or association. (5) Except as provided in subsection (6) of this section, interest may not be charged on any taxes deferred under this section for the period of deferral. The debt for deferred taxes is not extinguished by insolvency or other failure of the nonprofit organization, corporation, or association. (6) If the project is not operationally complete within five calendar years from issuance of the tax deferral or if at any time the department finds that the project is not eligible for tax deferral under this section, the amount of deferred taxes outstanding for the project is immediately due and payable. If deferred taxes must be repaid under this subsection, the department must assess interest, but not penalties, on amounts due under this subsection. Interest must be assessed at the rate provided for delinquent taxes under this chapter, retroactively to the date of deferral, and accrues until the deferred taxes due are repaid. (7) Applications and any other information received by the department of revenue under this section are not confidential under RCW 82.32.330 . This chapter applies to the administration of this section. (8) This section applies to taxable eligible project activity that occurs on or after July 1, 2007. (9) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Eligible project" means a project that is used primarily for a historic automobile museum. (b) "Historic automobile museum" means a facility owned and operated by a nonprofit organization, corporation, or association that is used to maintain and exhibit to the public a collection of at least five hundred motor vehicles. (c) "Nonprofit organization, corporation, or association" means an organization, corporation, or association exempt from tax under section 501(c) (3), (4), or (10) of the federal internal revenue code (26 U.S.C. Sec. 501(c) (3), (4), or (10)). (d) "Project" means the construction of new structures, the acquisition and installation of fixtures that are permanently affixed to and become a physical part of those structures, and site preparation. For purposes of this subsection, structures do not include parking facilities used for motor vehicles that are not on display or part of the museum collection. (e) "Site preparation" includes soil testing, site clearing and grading, demolition, or any other related activities that are initiated before construction. Site preparation does not include landscaping services or landscaping materials.
RCW 82.26.200 — Washington Code / Title 82 / Chapter 26 / Section 200
RCW 82.26.200: Sales from distributors to retailers—Requirements.
Status: in_force

(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in RCW 82.26.010 (14) and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country. (2) Every distributor licensed under this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
RCW 82.46.015 — Washington Code / Title 82 / Chapter 46 / Section 015
RCW 82.46.015: Capital projects—Use of tax funds.
Status: in_force

(1) A city or county may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.010 for the maintenance of, operation of, and service support for, existing capital projects, as defined in RCW 82.46.010 and 82.46.035 , and including the provision of services to residents of affordable housing or shelter units. (2) A city or county may use revenues pursuant to subsection (1) of this section if: (a) The city or county has not enacted, after June 9, 2016: Any requirement on the listing or sale of real property; or any requirement on landlords, at the time of executing a lease, to perform or provide physical improvements or modifications to real property or fixtures, except if necessary to address an immediate threat to health or safety; or (b) Any local requirement adopted by the city or county under (a) of this subsection is: Specifically authorized by RCW 35.80.030 , 35A.11.020 , chapter 7.48 RCW, or chapter 19.27 RCW; specifically authorized by other state or federal law; or a seller or landlord disclosure requirement pursuant to RCW 64.06.080 .
RCW 82.24.080 — Washington Code / Title 82 / Chapter 24 / Section 080
RCW 82.24.080: Legislative intent—Taxable event—Tax liability.
Status: in_force

(1) It is the intent and purpose of this chapter to levy a tax on all of the articles taxed under this chapter, sold, used, consumed, handled, possessed, or distributed within this state and to collect the tax from the person who first sells, uses, consumes, handles, possesses (either physically or constructively, in accordance with RCW 82.24.020 ) or distributes them in the state. It is further the intent and purpose of this chapter that whenever any of the articles taxed under this chapter is given away for advertising or any other purpose, it shall be taxed in the same manner as if it were sold, used, consumed, handled, possessed, or distributed in this state. (2) It is also the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by subsection (1) of this section but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. A precollection obligation may not be imposed upon a person exempt from the tax who sells, distributes, or transfers possession of cigarettes to another person who, by law, is exempt from the tax imposed by this chapter or upon whom the obligation for collection of the tax may not be imposed. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event. (3) In the event of an increase in the rate of the tax imposed under this chapter, it is the intent of the legislature that the first person who sells, uses, consumes, handles, possesses, or distributes previously taxed articles after the effective date of the rate increase shall be liable for the additional tax, or its precollection obligation as required by this chapter, represented by the rate increase. The failure to pay the additional tax with respect to the first taxable event after the effective date of a rate increase shall not prevent tax liability for the additional tax from arising from a subsequent taxable event. (4) It is the intent of the legislature that, in the absence of a cigarette tax contract or agreement under chapter 43.06 RCW, applicable taxes imposed by this chapter be collected on cigarettes sold by an Indian tribal organization to any person who is not an enrolled member of the federally recognized Indian tribe within whose jurisdiction the sale takes place consistent with collection of these taxes generally within the state. The legislature finds that applicable collection and enforcement measures under this chapter are reasonably necessary to prevent fraudulent transactions and place a minimal burden on the Indian tribal organization, pursuant to the United States supreme court's decision in Washington v. Confederated Tribes of the Colville Indian Reservation , 447 U.S. 134 (1980).
RCW 82.94.005 — Washington Code / Title 82 / Chapter 94 / Section 005
RCW 82.94.005: Findings—Intent.
Status: in_force

(1) The legislature finds that there are counties in the state that face additional economic development challenges beyond the challenges faced by counties located in the central Puget Sound region. The legislature further finds that these regions do not experience the same degree of job growth and investment. The legislature further finds that, in some areas, increased economic development incentives are needed to help support economic growth and that a one-size-fits-all approach to economic development does not work for the diversity of the statewide economy. For these reasons, the legislature intends to establish a tax deferral program to be effective solely in certain targeted counties. The legislature declares that this limited program serves the vital public purpose of creating employment opportunities and generally spurring economic development in these counties of the state. (2) The legislature also finds that chapter 257, Laws of 2022 is consistent with the Substitute House Bill No. 1170, the Washington BEST manufacturing act, enacted in 2021. The 2021 Washington BEST manufacturing act recognized that the state must retain and build on its leadership in the manufacturing and research and development sectors and also recognized that a thriving manufacturing and research sector are complimentary and should be promoted in every region of the state. Therefore, the legislature further finds the sales and use tax deferral program for manufacturing and research and development in chapter 257, Laws of 2022 is a critical tool and strategy to help achieve the goals expressed in the Washington BEST manufacturing act of doubling the state's manufacturing employment base, the number of small businesses, and the number of women and minority-owned manufacturing businesses in the next 10 years.
RCW 82.23B.010 — Washington Code / Title 82 / Chapter 23B / Section 010
RCW 82.23B.010: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Barrel" means a unit of measurement of volume equal to forty-two United States gallons of crude oil or petroleum product. (2) "Bulk oil terminal" means a facility of any kind, other than a waterborne vessel, that is used for transferring crude oil or petroleum products from a tank car or pipeline. (3) "Crude oil" means any naturally occurring hydrocarbons coming from the earth that are liquid at twenty-five degrees Celsius and one atmosphere of pressure including, but not limited to, crude oil, bitumen and diluted bitumen, synthetic crude oil, and natural gas well condensate. (4) "Department" means the department of revenue. (5) "Marine terminal" means a facility of any kind, other than a waterborne vessel, that is used for transferring crude oil or petroleum products to or from a waterborne vessel or barge. (6) "Navigable waters" means those waters of the state and their adjoining shorelines that are subject to the ebb and flow of the tide, including the Columbia and Snake rivers. (7) "Person" has the meaning provided in RCW 82.04.030 . (8) "Petroleum product" means any liquid hydrocarbons at atmospheric temperature and pressure that are the product of the fractionation, distillation, or other refining or processing of crude oil, and that are used as, useable as, or may be refined as a fuel or fuel blendstock, including but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and fuels containing a blend of alcohol and petroleum. (9) "Pipeline" means an interstate or intrastate pipeline subject to regulation by the United States department of transportation under 49 C.F.R. Part 195 in effect on April 1, 2018, through which oil moves in transportation, including line pipes, valves, and other appurtenances connected to line pipes, pumping units, and fabricated assemblies associated with pumping units. (10) "Tank car" means a rail car, the body of which consists of a tank for transporting liquids. (11) "Taxpayer" means the person owning crude oil or petroleum products immediately after receipt of the same into the storage tanks of a marine or bulk oil terminal in this state and who is liable for the taxes imposed by this chapter. (12) "Waterborne vessel or barge" means any ship, barge, or other watercraft capable of traveling on the navigable waters of this state and capable of transporting any crude oil or petroleum product in quantities of ten thousand gallons or more for purposes other than providing fuel for its motor or engine.
RCW 82.44.200 — Washington Code / Title 82 / Chapter 44 / Section 200
RCW 82.44.200: Electric vehicle account.
Status: in_force

The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in RCW 47.04.350 , 82.08.9999 , and 82.12.9999 , and the support of other transportation electrification and alternative fuel related purposes, including RCW 47.01.520 . Moneys in the account may be spent only after appropriation. During the 2023-2025 and 2025-2027 fiscal biennia, the legislature may direct the state treasurer to make transfers of moneys in the electric vehicle account to the move ahead WA flexible account, the move ahead WA account, and multimodal transportation account.
RCW 82.26.120 — Washington Code / Title 82 / Chapter 26 / Section 120
RCW 82.26.120: Administration.
Status: in_force

All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
RCW 82.32.340 — Washington Code / Title 82 / Chapter 32 / Section 340
RCW 82.32.340: Chargeoff of uncollectible taxes—Destruction of files and records.
Status: in_force

(1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. Any item transferred shall continue to be a debt due the state from the taxpayer and may at any time within twelve years from the filing of a warrant covering such amount with the clerk of the superior court be transferred back to accounts receivable for the purpose of collection. The department of revenue may charge off as finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve years from the date that the last tax return for the delinquent taxpayer was or should have been filed if the department of revenue is satisfied that there are no cost-effective means of collecting the tax or penalty. After any tax or penalty has been charged off as finally uncollectible under the provisions of this section, the department of revenue may destroy any or all files and records pertaining to the liability of any taxpayer for such tax or penalty. The department of revenue, subject to the approval of the state records committee, may at the expiration of five years after the close of any taxable year, destroy any or all files and records pertaining to the tax liability of any taxpayer for such taxable year, who has fully paid all taxes, penalties and interest for such taxable year, or any preceding taxable year for which such taxes, penalties and interest have been fully paid. In the event that such files and records are reproduced on film pursuant to RCW 40.20.020 for use in accordance with RCW 40.20.030 , the original files and records may be destroyed immediately after reproduction and such reproductions may be destroyed at the expiration of the above five-year period, subject to the approval of the state records committee. (2) Notwithstanding subsection (1) of this section, the department may charge off any tax within its jurisdiction to collect that is owed by a taxpayer, including any penalty or interest thereon, if the department ascertains that the cost of collecting that tax would be greater than the total amount which is owed or likely in the near future to be owed by, and collectible from, the taxpayer.
RCW 82.04.450 — Washington Code / Title 82 / Chapter 04 / Section 450
RCW 82.04.450: Value of products, how determined.
Status: in_force

(1) The value of products, including by-products, extracted or manufactured shall be determined by the gross proceeds derived from the sale thereof whether such sale is at wholesale or at retail, to which shall be added all subsidies and bonuses received from the purchaser or from any other person with respect to the extraction, manufacture, or sale of such products or by-products by the seller, except: (a) Where such products, including by-products, are extracted or manufactured for commercial or industrial use; (b) Where such products, including by-products, are shipped, transported or transferred out of the state, or to another person, without prior sale or are sold under circumstances such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale. (2) Except as otherwise provided in this subsection, in the cases described in subsection (1)(a) and (b) of this section, the value shall correspond as nearly as possible to the gross proceeds from sales in this state of similar products of like quality and character, and in similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily payable by the purchaser or by any third person with respect to the extraction, manufacture, or sale of such products. (a) The value of a product manufactured or produced for purposes of serving as a prototype for the development of a new or improved product shall correspond: (i) To the retail selling price of such new or improved product when first offered for sale; or (ii) to the value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale. The department of revenue shall prescribe uniform and equitable rules for the purpose of ascertaining such values. (b) 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.
RCW 82.90.030 — Washington Code / Title 82 / Chapter 90 / Section 030
RCW 82.90.030: Applications.
Status: in_force

(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project. 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, estimated or actual costs, time schedules for completion and operation, anticipated nameplate capacity and use of the electricity produced by the solar canopy, and other information required by the department. The department must rule on the application within 60 days. The department must compile this information for use by the joint legislative audit and review committee in its evaluation of the tax preference under section 9, chapter 161, Laws of 2022. (2) The department may not accept applications for the deferral under this chapter after June 30, 2032.
RCW 82.12.998 — Washington Code / Title 82 / Chapter 12 / Section 998
RCW 82.12.998: Exemptions—Weatherization of a residence.
Status: in_force

(1) The provisions of this chapter do not apply to the use of tangible personal property used in the weatherization of a residence under the weatherization assistance program under chapter 70A.35 RCW. The exemption only applies to tangible personal property that becomes a component of the residence. (2) "Residence" and "weatherization" have the meanings provided in RCW 70A.35.020 .
RCW 82.23B.060 — Washington Code / Title 82 / Chapter 23B / Section 060
RCW 82.23B.060: Imposition of taxes.
Status: in_force

The taxes imposed in this chapter shall take effect October 1, 1991.
RCW 82.19.020 — Washington Code / Title 82 / Chapter 19 / Section 020
RCW 82.19.020: Application to certain products.
Status: in_force

To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories: (1) Food for human or pet consumption. (2) Groceries. (3) Cigarettes and tobacco products. (4) Soft drinks and carbonated waters. (5) Beer and other malt beverages. (6) Wine. (7) Newspapers and magazines. (8) Household paper and paper products. (9) Glass containers. (10) Metal containers. (11) Plastic or fiber containers made of synthetic material. (12) Cleaning agents and toiletries. (13) Nondrug drugstore sundry products.
RCW 82.32.505 — Washington Code / Title 82 / Chapter 32 / Section 505
RCW 82.32.505: Telecommunications services—Place of primary use.
Status: in_force

(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065 . Subject to RCW 82.32.500 , and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall: (a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and (b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use. (2) Except as provided in RCW 82.32.500 , a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
RCW 82.32.750 — Washington Code / Title 82 / Chapter 32 / Section 750
RCW 82.32.750: Purchaser liability—Penalty—Streamlined sales and use tax agreement.
Status: in_force

(1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances: (a) A purchaser's seller or certified service provider relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ; (b) A purchaser holding a direct pay permit relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ; (c) A purchaser relied on erroneous data provided by the department in the taxability matrix completed by the department pursuant to RCW 82.32.740 ; or (d) A purchaser relied on erroneous data provided by the department on tax rates, boundaries, or taxing jurisdiction assignments. (2) For purposes of this section, "penalty" means an amount imposed for noncompliance that is not fraudulent, willful, or intentional that is in addition to the correct amount of sales or use tax and interest.
RCW 82.65A.020 — Washington Code / Title 82 / Chapter 65A / Section 020
RCW 82.65A.020: Definitions.
Status: in_force

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations. (2) "Intermediate care facility for persons with intellectual disabilities" means an intermediate care facility for the mentally retarded, as described by federal law, that is certified by the department of social and health services and the federal department of health and human services to provide residential care under 42 U.S.C. Sec. 1396d(d).
RCW 82.38.183 — Washington Code / Title 82 / Chapter 38 / Section 183
RCW 82.38.183: Refund to aeronautics account.
Status: in_force

At least once each fiscal year, the director must request the state treasurer to refund from the motor vehicle fund, to the aeronautics account created under RCW 82.42.090 , an amount equal to 0.028 percent of the gross motor vehicle fuel tax less an amount equal to aircraft fuel taxes transferred to that account as a result of nonhighway refunds claimed by motor fuel purchasers. The refund is considered compensation for unclaimed motor vehicle fuel that is used in aircraft for purposes taxable under RCW 82.42.020 . The director must also remit from the motor vehicle fund the taxes required by RCW 82.12.0256 (2)(d) for the unclaimed refunds, provided that the sum of the amount refunded and the amount remitted in accordance with RCW 82.12.0256 (2)(d) does not exceed the unclaimed refunds.
RCW 82.14B.061 — Washington Code / Title 82 / Chapter 14B / Section 061
RCW 82.14B.061: Administration by department—Extending reporting periods.
Status: in_force

(1) The department must administer and adopt rules as may be necessary to enforce and administer the state and county 911 excise taxes imposed or authorized by this chapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045 , 82.32.145 , and 82.32.380 , applies to the administration, collection, and enforcement of the state and county 911 excise taxes. (2) The state and county 911 excise taxes imposed or authorized by this chapter, along with reports and returns on forms prescribed by the department, are due at the same time the taxpayer reports other taxes under RCW 82.32.045 . If no other taxes are reported under RCW 82.32.045 , the taxpayer must remit tax on an annual basis in accordance with RCW 82.32.045 . (3) The department may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year. (4) The state and county 911 excise taxes imposed or authorized by this chapter are in addition to any taxes imposed upon the same persons under chapters 82.08 , 82.12, and 82.14 RCW. (5) Returns must be filed electronically using the department's online tax filing service or other method of electronic reporting as the department may authorize as provided in RCW 82.32.080 .
RCW 82.04.4311 — Washington Code / Title 82 / Chapter 04 / Section 4311
RCW 82.04.4311: Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.
Status: in_force

(1) A public hospital that is owned by a municipal corporation or political subdivision, or a nonprofit hospital, or a nonprofit community health center, or a network of nonprofit community health centers, that qualifies as a health and social welfare organization as defined in RCW 82.04.431 , may deduct from the measure of tax amounts received as compensation for health care services covered under the federal medicare program authorized under Title XVIII of the federal social security act; medical assistance, children's health, or other program under chapter 74.09 RCW; or for the state of Washington basic health plan under chapter 70.47 RCW. The deduction authorized by this section does not apply to amounts received from patient copayments or patient deductibles. (2) As used in this section, "community health center" means a federally qualified health center as defined in 42 U.S.C. 1396d as existing on August 1, 2005.
RCW 82.75.060 — Washington Code / Title 82 / Chapter 75 / Section 060
RCW 82.75.060: Confidentiality of applications.
Status: in_force

Applications approved by the department under this chapter are not confidential and are subject to disclosure.
RCW 82.47.020 — Washington Code / Title 82 / Chapter 47 / Section 020
RCW 82.47.020: Tax authority.
Status: in_force

(1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehicle fuel and special fuel within the jurisdiction. An election held under this section must be held not more than 12 months before the date on which the proposed tax is to be levied. The ballot setting forth the proposition must state the tax rate that is proposed. The rate of such tax may not exceed two cents per gallon for ballot propositions submitted in calendar year 2022. For ballot propositions submitted after calendar year 2022, this two cents per gallon maximum tax rate may be adjusted to reflect the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published by the bureau of economic analysis of the federal department of commerce, for the period of time between calendar year 2022 and when the tax is placed on the ballot for voter approval. (2) The tax imposed in this section shall be collected and paid to the jurisdiction but once in respect to any motor vehicle fuel or special fuel. This tax shall be in addition to any other tax authorized or imposed by law. (3) For purposes of this chapter, the term "border area jurisdictions" means all cities and towns within 10 miles of an international border crossing and any transportation benefit district established under RCW 36.73.020 which has within its boundaries an international border crossing.
RCW 82.75.020 — Washington Code / Title 82 / Chapter 75 / Section 020
RCW 82.75.020: Application for tax deferral.
Status: in_force

Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. 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.
RCW 82.25.040 — Washington Code / Title 82 / Chapter 25 / Section 040
RCW 82.25.040: Itemized invoice requirement—Retailers.
Status: in_force

(1) Every retailer must procure itemized invoices of all vapor products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts. (2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase. (3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the vapor products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation by the department, and any licenses issued under chapter 70.345 , 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
RCW 82.32.480 — Washington Code / Title 82 / Chapter 32 / Section 480
RCW 82.32.480: Washington forest products commission—Disclosure of taxpayer information.
Status: in_force

The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330 (3)(e) for the disclosure of taxpayer information by the department. Disclosure of return or tax information may be made only to employees of the commission and not to commission members. Employees are authorized to use this information in accordance with RCW 15.100.100 (4). Employees are subject to all civil and criminal penalties provided under RCW 82.32.330 for disclosures made to another person not entitled under the provisions of this section or RCW 15.100.100 to knowledge of such information.
RCW 82.80.900 — Washington Code / Title 82 / Chapter 80 / Section 900
RCW 82.80.900: Purpose—Effective dates—Application—Implementation—1990 c 42.
Status: in_force

See notes following RCW 46.68.090 .
RCW 82.85.060 — Washington Code / Title 82 / Chapter 85 / Section 060
RCW 82.85.060: Repayment—Deferred taxes.
Status: in_force

(1) The recipient must begin paying the deferred taxes in the fifth year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment of ten percent of the deferred taxes will be due on December 31st of the fifth calendar year after such certified date, with subsequent annual payments of ten percent of the deferred taxes due on December 31st for each of the following nine years. (2) The department may authorize an accelerated repayment schedule upon request of the recipient. (3) Interest may not be charged on any taxes deferred under this chapter for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this chapter. 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.
RCW 82.41.040 — Washington Code / Title 82 / Chapter 41 / Section 040
RCW 82.41.040: Amount of tax collected for this state.
Status: in_force

The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as provided in chapter 82.38 RCW.
RCW 82.26.210 — Washington Code / Title 82 / Chapter 26 / Section 210
RCW 82.26.210: Manufacturer's representatives—Requirements.
Status: in_force

A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not authorized to distribute or sell tobacco products in this state unless the manufacturer that hired the representative has a valid distributor's license under this chapter and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's tobacco products.
RCW 82.08.02566 — Washington Code / Title 82 / Chapter 08 / Section 02566
RCW 82.08.02566: Exemptions—Sales of tangible personal property incorporated in prototype for parts, auxiliary equipment, and aircraft modification—Limitations on yearly exemption.
Status: in_force

(1) The tax levied by RCW 82.08.020 shall not apply to sales of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or to sales of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or development of the prototype. (2) This exemption does not apply to sales to any person whose total taxable amount during the immediately preceding calendar year exceeds twenty million dollars. For purposes of this section, "total taxable amount" means gross income of the business and value of products manufactured, less any amounts for which a credit is allowed under RCW 82.04.440 . (3) State and local taxes for which an exemption is received under this section and RCW 82.12.02566 shall not exceed one hundred thousand dollars for any person during any calendar year. (4) Sellers shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.
RCW 82.08.0311 — Washington Code / Title 82 / Chapter 08 / Section 0311
RCW 82.08.0311: Exemptions—Sales of materials and supplies used in packing horticultural products.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.
RCW 82.26.070 — Washington Code / Title 82 / Chapter 26 / Section 070
RCW 82.26.070: Preservation of invoices of sales to other than ultimate consumer.
Status: in_force

Every person required to be licensed under this chapter who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person shall preserve legible copies of all such invoices for five years from the date of sale.
RCW 82.04.43396 — Washington Code / Title 82 / Chapter 04 / Section 43396
RCW 82.04.43396: Deductions—Scan-down allowances.
Status: in_force

(1) In computing tax under RCW 82.04.290 (2), a seller may deduct from the measure of tax the amount of scan-down allowances. (2) For purposes of this section, a provision that the seller must sell at a certain retail price or a specific price reduction does not constitute either: (a) A service provided by the seller to the manufacturer or wholesaler; or (b) A business activity directly or indirectly benefiting the manufacturer or wholesaler. (3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Product" means: (i) Food and food ingredients other than prepared food, as those terms are defined in RCW 82.08.0293 , whether or not exempt from sales tax under RCW 82.08.0293 ; and (ii) Pet food and specialty pet food as defined in RCW 15.53.901 . (b) "Scan-down allowance" means a payment or credit offered to a seller by a manufacturer or wholesaler of products, where: (i) The amount of the payment or credit is based on the quantity of the product to be sold at retail by the seller within a specified period of time; (ii) The seller knew the terms of the offer before making the sales that generated the payment or credit from the manufacturer or wholesaler; and (iii) The seller is not required to provide any services to the manufacturer or wholesaler or engage in any business activities directly or indirectly benefiting the manufacturer or wholesaler, in order to receive the payment or credit from the manufacturer or wholesaler.
RCW 82.12.145 — Washington Code / Title 82 / Chapter 12 / Section 145
RCW 82.12.145: Delivery charges.
Status: in_force

When computing the tax levied by RCW 82.12.020 , if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the purchase price, the consumer must remit tax or the retailer must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to remit or collect and remit tax on the percentage allocated to exempt tangible personal property. The consumer or retailer may use either of the following percentages to determine the taxable portion of the delivery charges: (1) A percentage based on the total purchase price of the taxable tangible personal property compared to the total purchase price of all tangible personal property in the shipment; or (2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.
RCW 82.59.090 — Washington Code / Title 82 / Chapter 59 / Section 090
RCW 82.59.090: Initiation of construction.
Status: in_force

(1) A conditional recipient must submit an application to the department before initiation of the construction of 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 include a copy of the conditional certificate of program approval issued by the city, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must rule on the application within 60 days. (2) The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter. (3) The department may not accept applications for the deferral under this chapter after June 30, 2034. (4) The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100 . (5) This section expires July 1, 2034.
RCW 82.84.040 — Washington Code / Title 82 / Chapter 84 / Section 040
RCW 82.84.040: Grocery tax, fee, and assessment exemption.
Status: in_force

Notwithstanding any other law to the contrary: (1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries. (2) Nothing in this section precludes the continued collection of any existing tax, fee, or other assessment on groceries as is in effect as of January 15, 2018; but no existing tax, fee, or other assessment on groceries may be increased in rate, scope, base, or otherwise after January 15, 2018, except as provided in subsections (3) and (4) of this section. (3) Nothing in this section prohibits the imposition and collection of a tax, fee, or other assessment on groceries if: (a) The tax, fee, or other assessment is generally applicable to a broad range of businesses and business activity; and (b) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to such classification. (4) Nothing in this section prohibits the imposition and collection of a local retail sales and use tax pursuant to RCW 82.14.030 on those persons taxable by the state under chapters 82.08 and 82.12 RCW.
RCW 82.59.007 — Washington Code / Title 82 / Chapter 59 / Section 007
RCW 82.59.007: Purpose.
Status: in_force

It is the purpose of this chapter to encourage the redevelopment of underutilized commercial property in targeted urban areas, thereby increasing affordable housing, employment opportunities, and helping accomplish the other planning goals of Washington cities. The legislative authorities of cities to which this chapter applies may authorize a sales and use tax deferral for an investment project within the city if the legislative authority of the city finds that there are significant areas of underutilized commercial property and a lack of affordable housing in areas proximate to the land. If a conditional recipient maintains the property for qualifying purposes for at least 10 years, deferred sales and use taxes need not be repaid.
RCW 82.08.190 — Washington Code / Title 82 / Chapter 08 / Section 190
RCW 82.08.190: Bundled transactions—Definitions.
Status: in_force

The definitions in this section apply throughout this chapter, unless the context clearly requires otherwise. (1)(a) "Bundled transaction" means the retail sale of two or more products, except real property and services to real property, where: (i) The products are otherwise distinct and identifiable; and (ii) The products are sold for one nonitemized price. (b) A bundled transaction does not include the sale of any products in which the sales price varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction. (2) "Distinct and identifiable products" does not include: (a) Packaging such as containers, boxes, sacks, bags, and bottles, or other materials such as wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale thereof. Examples of packaging that are incidental or immaterial include grocery sacks, shoeboxes, dry cleaning garment bags, and express delivery envelopes and boxes; (b) A product provided free of charge with the required purchase of another product. A product is provided free of charge if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or (c) Items included in the definition of sales price in RCW 82.08.010 . (3) "One nonitemized price" does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including, but not limited to, an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list. (4) A transaction that otherwise meets the definition of a bundled transaction is not a bundled transaction if it is: (a) The retail sale of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service; or (b) The retail sale of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service and the true object of the transaction is the second service; or (c) A transaction that includes taxable products and nontaxable products and the purchase price or sales price of the taxable products is de minimis; (i) As used in this subsection (4)(c), de minimis means the seller's purchase price or sales price of the taxable products is ten percent or less of the total purchase price or sales price of the bundled products; (ii) Sellers shall use either the purchase price or the sales price of the products to determine if the taxable products are de minimis; (iii) Sellers shall use the full term of a service contract to determine if the taxable products are de minimis; or (d) The retail sale of exempt tangible personal property and taxable tangible personal property where: (i) The transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic devices, all as defined in this chapter, or medical supplies; and (ii) Where the seller's purchase price or sales price of the taxable tangible personal property is fifty percent or less of the total purchase price or sales price of the bundled tangible personal property. Sellers may not use a combination of the purchase price and sales price of the tangible personal property when making the fifty percent determination for a transaction.
RCW 82.86.040 — Washington Code / Title 82 / Chapter 86 / Section 040
RCW 82.86.040: Payment and collection.
Status: in_force

(1)(a) The statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter must be paid by the subscriber to the radio communications service company providing the radio access line, the local exchange company, or the interconnected voice over internet protocol service company providing the interconnected voice over internet protocol service line. (b) Each radio communications service company, each local exchange company, and each interconnected voice over internet protocol service company, must collect from the subscriber the full amount of the taxes payable. The statewide 988 behavioral health crisis response and suicide prevention line tax required by this chapter to be collected by a company or seller, are deemed to be held in trust by the company or seller until paid to the department. Any radio communications service company, local exchange company, or interconnected voice over internet protocol service company that appropriates or converts the tax collected to its own use or to any use other than the payment of the tax to the extent that the money collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor. (2) If any radio communications service company, local exchange company, or interconnected voice over internet protocol service company fails to collect the statewide 988 behavioral health crisis response and suicide prevention line tax or, after collecting the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of its own act or the result of acts or conditions beyond its control, the company or seller is personally liable to the state for the amount of the tax, unless the company or seller has taken from the buyer in good faith documentation, in a form and manner prescribed by the department, stating that the buyer is not a subscriber or consumer or is otherwise not liable for the statewide 988 behavioral health crisis response and suicide prevention line tax. (3) The amount of tax, until paid by the subscriber to the radio communications service company, local exchange company, the interconnected voice over internet protocol service company, or to the department, constitutes a debt from the subscriber to the company, or from the consumer to the seller. Any company or seller that fails or refuses to collect the tax as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any subscriber or consumer who refuses to pay any tax due under this chapter is guilty of a misdemeanor. The statewide 988 behavioral health crisis response and suicide prevention line tax required by this chapter to be collected by the radio communications service company, local exchange company, or interconnected voice over internet protocol service company must be stated separately on the billing statement that is sent to the subscriber. (4) If a subscriber has failed to pay to the radio communications service company, local exchange company, or interconnected voice over internet protocol service company, the statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter and the company or seller has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the subscriber or consumer for collection of the tax, in which case a penalty of 10 percent may be added to the amount of the tax for failure of the subscriber or consumer to pay the tax to the company or seller, regardless of when the tax is collected by the department.
RCW 82.42.130 — Washington Code / Title 82 / Chapter 42 / Section 130
RCW 82.42.130: Administration and enforcement.
Status: in_force

(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter. (2) The department or its authorized representative is empowered to examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using aircraft fuel and to investigate the disposition any person makes of aircraft fuel to determine whether all taxes due or refundable are properly reported, paid, or claimed. If books, papers, records, and equipment are not maintained in this state at the time of demand the department does not lose any right of examination. (3) The director may, from time to time, require additional reports from any licensee with reference to any of the matters herein concerned. Such reports must be made and filed on forms prepared by the director. (4) For the purpose of any investigation or proceeding, the director or designee 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. (5) In the 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 appearance before the director or designee to produce testimony of other evidence regarding the matter under investigation or in question. (6) The department must, upon request from officials responsible for enforcement of aircraft fuel tax laws of any state, the District of Columbia, the United States, its territories and possessions, the provinces or the dominion of Canada, forward information relative to the receipt, storage, delivery, sale, use, or other disposition of aircraft fuel by any person if the other furnishes like information. (7) The department may enter into an aircraft fuel tax cooperative agreement with another state, the District of Columbia, the United States, its territories and possessions, or Canadian Province for the administration, collection, and enforcement of their respective fuel taxes. (8) The foregoing remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter.
RCW 82.12.080 — Washington Code / Title 82 / Chapter 12 / Section 080
RCW 82.12.080: Administration.
Status: in_force

The provisions of chapter 82.32 RCW, insofar as applicable, shall have full force and application with respect to taxes imposed under the provisions of this chapter.
RCW 82.08.9997 — Washington Code / Title 82 / Chapter 08 / Section 9997
RCW 82.08.9997: Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.
Status: in_force

The taxes imposed by this chapter do not apply to the retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490 . "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101 . The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.
RCW 82.04.4281 — Washington Code / Title 82 / Chapter 04 / Section 4281
RCW 82.04.4281: Deductions—Investments, dividends, interest on loans.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax: (a) Amounts derived from investments; (b) Amounts derived as dividends or distributions from the capital account by a parent from its subsidiary entities; and (c) Amounts derived from interest on loans between subsidiary entities and a parent entity or between subsidiaries of a common parent entity, but only if the total investment and loan income is less than five percent of gross receipts of the business annually. (2) The following are not deductible under subsection (1)(a) of this section: (a) Amounts received from loans, except as provided in subsection (1)(c) of this section, or the extension of credit to another, revolving credit arrangements, installment sales, the acceptance of payment over time for goods or services, or any of the foregoing that have been transferred by the originator of the same to an affiliate of the transferor; or (b) Amounts received by a banking, lending, or security business. (3) The definitions in this subsection apply only to this section. (a) "Banking business" means a person engaging in business as a national or state-chartered bank, a mutual savings bank, a savings and loan association, a trust company, an alien bank, a foreign bank, a credit union, a stock savings bank, or a similar entity that is chartered under Title *30, 31, 32, or 33 RCW, or organized under Title 12 U.S.C. (b) "Lending business" means a person engaged in the business of making secured or unsecured loans of money, or extending credit, and (i) more than one-half of the person's gross income is earned from such activities and (ii) more than one-half of the person's total expenditures are incurred in support of such activities. (c) The terms "loan" and "extension of credit" do not include ownership of or trading in publicly traded debt instruments, or substantially equivalent instruments offered in a private placement. (d) "Security business" means a person, other than an issuer, who is engaged in the business of effecting transactions in securities as a broker, dealer, or broker-dealer, as those terms are defined in the securities act of Washington, chapter 21.20 RCW, or the federal securities act of 1933. "Security business" does not include any company excluded from the definition of broker or dealer under the federal investment company act of 1940 or any entity that is not an investment company by reason of sections 3(c)(1) and 3(c)(3) through 3(c)(14) thereof.
RCW 82.14.485 — Washington Code / Title 82 / Chapter 14 / Section 485
RCW 82.14.485: Sales and use taxes for regional centers.
Status: in_force

(1) In a county with a population under 300,000, the governing body of a public facilities district, which is created before August 1, 2001, under chapter 35.57 RCW or before January 1, 2000, under chapter 36.100 RCW, in which the total population in the public facilities district is greater than 90,000 and less than 100,000 that commences improvement or rehabilitation of an existing regional center, to be used for community events, and artistic, musical, theatrical, or other cultural exhibitions, presentations, or performances and having 2,000 or fewer permanent seats, before January 1, 2009, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax for a public facilities district created prior to August 1, 2001, under chapter 35.57 RCW, may not exceed 0.025 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax. The rate of tax, for a public facilities district created prior to January 1, 2000, under chapter 36.100 RCW, may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax. (2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the county at no cost to the public facilities district. (3)(a) The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of a regional center and related parking facilities are retired, but not more than 55 years after the tax is first collected. (b) A public facilities district that imposes the tax under this section must notify the department in writing, at least 75 days before retiring the bonds described in (a) of this subsection, of the actual date the bond will be retired. (4) Moneys collected under this section may only be used for the purposes set forth in RCW 35.57.020 and must be matched with an amount from other public or private sources equal to 33 percent of the amount collected under this section, provided that amounts generated from nonvoter-approved taxes authorized under chapter 35.57 RCW may not constitute a public or private source. For the purpose of this section, public or private sources include, but are not limited to cash or in-kind contributions used in all phases of the development or improvement of the regional center, land that is donated and used for the siting of the regional center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public facilities district.
RCW 82.46.040 — Washington Code / Title 82 / Chapter 46 / Section 040
RCW 82.46.040: Tax is lien on property—Enforcement.
Status: in_force

Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
RCW 82.02.110 — Washington Code / Title 82 / Chapter 02 / Section 110
RCW 82.02.110: Impact fees—Extending use of school impact fees.
Status: in_force

Criteria must be developed by the office of the superintendent of public instruction for extending the use of school impact fees from six to ten years and this extension must require an evaluation for each respective school board of the appropriateness of the extension.