RCW 82.45.035 — Washington Code / Title 82 / Chapter 45 / Section 035
RCW 82.45.035: Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
Status: in_force

The state department of revenue shall provide by rule for the determination of the selling price in the case of leases with option to purchase, and shall further provide that the tax shall not be payable, where inequity will otherwise result, until and unless the option is exercised and accepted. A conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract, but the rule shall further provide that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county treasurer (1) at the time of termination, or (2) at the time that all of the consideration due to the seller has been paid and the transaction is completed except for the delivery of the deed to the buyer, or (3) at the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three events occurs first. The term "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use. The term "metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone. The state department of revenue shall further provide by rule for cases where the selling price is not separately stated or is not ascertainable at the time of sale, for the payment of the tax at a time when the selling price is ascertained, in which case suitable security may be required for payment of the tax, and may further provide for the determination of the selling price by an appraisal by the county assessor, based on the full and true market value, which appraisal shall be prima facie evidence of the selling price of the real property.
RCW 82.04.335 — Washington Code / Title 82 / Chapter 04 / Section 335
RCW 82.04.335: Exemptions—Agricultural fairs.
Status: in_force

This chapter shall not apply to any business of any bona fide agricultural fair, if no part of the net earnings therefrom inures to the benefit of any stockholder or member of the association conducting the same: PROVIDED, That any amount paid for admission to any exhibit, grandstand, entertainment, or other feature conducted within the fairgrounds by others shall be taxable under the provisions of this chapter, except as otherwise provided by law.
RCW 82.14A.010 — Washington Code / Title 82 / Chapter 14A / Section 010
RCW 82.14A.010: License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.
Status: in_force

The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan associations, and other financial institutions for the act or privilege of engaging in business: PROVIDED, That the definitions, deductions and exemptions set forth in chapter 82.04 RCW, insofar as they shall be applicable shall be applied to a license fee or tax imposed by any city or town, if such fee or tax is measured by the gross income of the business: PROVIDED, FURTHER, That the rate of such license fee or tax shall not exceed the rate imposed upon other service type business activity: AND PROVIDED FURTHER, That nothing in RCW 82.14A.010 through 82.14A.030 shall extend the regulatory power of any city or town.
RCW 82.14B.150 — Washington Code / Title 82 / Chapter 14B / Section 150
RCW 82.14B.150: Filing of tax returns—Credit or refund for bad debts.
Status: in_force

(1) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company must file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the company. A company filing returns on a cash receipts basis is not required to pay tax on debt subject to credit or refund under subsection (2) of this section. (2) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company is entitled to a credit or refund for state and county 911 excise taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.
RCW 82.38.365 — Washington Code / Title 82 / Chapter 38 / Section 365
RCW 82.38.365: Fuel tax evasion—Forfeiture procedure.
Status: in_force

In all cases of seizure of property made subject to forfeiture under this chapter, the state patrol must proceed as follows: (1) Forfeiture is deemed to have commenced by the seizure. (2) The state patrol must list and particularly describe in duplicate the conveyance seized. After the appropriate appeal period has expired, a seized conveyance must be sold at a public auction in accordance with chapter 43.19 RCW. (3) The state patrol must list and particularly describe in duplicate the fuel seized. The selling price of the fuel seized must be the average terminal rack price for similar fuel, at the closest terminal rack on the day of sale, unless circumstance warrants that a different selling price is appropriate. The method used to value the fuel must be documented. The fuel must be sold at the earliest point in time, and the total price must include all appropriate state and federal taxes. The state patrol or the department may enter into contracts for the transportation, handling, storage, and sale of fuel subject to forfeiture. (4) The state patrol must, within five days after the seizure of a conveyance or fuel, cause notice to be served on the owner of the property seized, if known, on the person in charge of the property, and on any other person having any known right or interest in the property, of the seizure and intended forfeiture. The notice may be served by any method authorized by law or court rule including but not limited to service by mail. If service is by mail it must be by both certified mail with return receipt requested and regular mail. Service by mail is deemed complete upon mailing within the five-day period after the date of seizure. (5) If no person notifies the state patrol in writing of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the items seized are considered forfeited. (6) If any person notifies the state patrol, in writing, of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the person or persons must be given a reasonable opportunity to be heard as to the claim or right. The hearing must be before the director of licensing, or the director's designee. A hearing and any appeals must be in accordance with chapter 34.05 RCW. The burden of proof by a preponderance of the evidence is upon the person claiming to be the lawful owner or the person claiming to have the lawful right to possession of the items seized. The state patrol and the department must promptly return the conveyance seized, and money from the sale of fuel seized, to the claimant upon a determination that the claimant is the present lawful owner and is lawfully entitled to possession of the items seized.
RCW 82.14.470 — Washington Code / Title 82 / Chapter 14 / Section 470
RCW 82.14.470: Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
Status: in_force

(1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465 may be used only for the following purposes: (A) Principal and interest payments on bonds issued to finance or refinance public improvements in a benefit zone under the authority of RCW 39.100.060 ; (B) Principal and interest payments on other bonds issued by the local government to finance public improvements; or (C) Payments for public improvement costs. (ii) Moneys collected and used as provided in (a)(i) of this subsection must be matched with an amount from local public sources dedicated, as further provided in RCW 82.14.465 (4)(c)(ii) and (7)(k), through December 31st of the previous calendar year to finance public improvements authorized under chapter 39.100 RCW. (b) Local public sources are dedicated to finance public improvements if they: (i) Are actually expended to pay public improvement costs or debt service on bonds issued for public improvements; or (ii) are required by law or an agreement to be used exclusively to pay public improvement costs or debt service on bonds issued for public improvements. (c) A city, town, or county is not required to expend taxes imposed under RCW 82.14.465 in the fiscal year in which the taxes are received. (2) A local government must inform the department by the first day of March of the amount of local public sources allocated to the preceding calendar year to finance public improvements authorized under chapter 39.100 RCW. (3) If a local government fails to comply with subsection (2) of this section, no tax may be imposed under RCW 82.14.465 in the subsequent fiscal year. (4)(a) A local government must provide a report to the department and the state auditor by March 1st of each year. A local government must make a good faith effort to provide information required for the report. (b) The report must contain the following information: (i) The amount of tax allocation revenues, taxes under RCW 82.14.465 , and local public sources received by the local government during the preceding calendar year, and a summary of how these revenues were expended; and (ii) The names of any businesses known to the local government that have located within the benefit zone as a result of the public improvements undertaken by the local government and financed in whole or in part with hospital benefit zone financing. (5) The department must make a report available to the public and the legislature by June 1st of each year. The report must include a list of public improvements undertaken by local governments and financed in whole or in part with hospital benefit zone financing, and it must also include a summary of the information provided to the department by local governments under subsection (4) of this section.
RCW 82.04.100 — Washington Code / Title 82 / Chapter 04 / Section 100
RCW 82.04.100: "Extractor."
Status: in_force

"Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes timber, Christmas trees other than plantation Christmas trees, or other natural products, or takes fish, shellfish, or other sea or inland water foods or products. "Extractor" does not include persons performing under contract the necessary labor or mechanical services for others; persons meeting the definition of farmer under RCW 82.04.213 ; or persons producing cannabis.
RCW 82.04.416 — Washington Code / Title 82 / Chapter 04 / Section 416
RCW 82.04.416: Exemptions—Operation of state route No. 16.
Status: in_force

This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
RCW 82.16.100 — Washington Code / Title 82 / Chapter 16 / Section 100
RCW 82.16.100: Solid waste business not subject to chapter.
Status: in_force

The business of collection, receipt, transfer, including transportation between any locations, storage, or disposal of solid waste is not subject to this chapter. Any such business activities are subject to taxation under the classification in RCW 82.04.290 (2). "Solid waste" for purposes of this section is defined in RCW 82.18.010 .
RCW 82.04.293 — Washington Code / Title 82 / Chapter 04 / Section 293
RCW 82.04.293: International investment management services—Definitions.
Status: in_force

For purposes of RCW 82.04.290 : (1) A person is engaged in the business of providing qualifying international investment management services, if: (a) Such person is engaged primarily in the business of providing investment management services; (b) At least ten percent of the gross income of such person is derived from providing investment management services to any of the following: (i) Collective investment funds commercially domiciled, as defined in RCW 82.56.010 , outside the United States; or (ii) Collective investment funds with at least ten percent of their investments located outside the United States; (c) More than twenty-five percent of such person's employees are located in this state; and (d) Such person is a member of an affiliated group that collectively has: (i) Ten or more offices located in at least eight foreign countries; (ii) At least five hundred full-time employees worldwide; (iii) Worldwide gross revenue of more than four hundred million dollars during the entire current or immediately preceding calendar year; and (iv) Average assets under management of more than two hundred billion dollars during the entire current or immediately preceding calendar year. (2) An affiliate of a person engaged in the business of providing qualifying international investment management services is deemed to also be engaged in the business of providing qualifying international investment management services if the affiliate: (a) Is primarily engaged in providing portfolio management, fund administration, fund distribution, or transfer agent services, or any combination of these activities, to, either directly or indirectly through such affiliate's affiliated group, any of the following: (i) Collective investment funds commercially domiciled, as defined in RCW 82.56.010 , outside the United States; or (ii) Collective investment funds with at least ten percent of their investments located outside the United States; and (b) Satisfies the requirement under subsection (1)(c) of this section. (3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a)(i) "Affiliate" and "affiliated" mean a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. (ii) For purposes of this subsection (3)(a), "control" means the possession, directly or indirectly, of more than fifty percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise. (b) "Affiliated group" means any group of two or more persons that are all affiliated with each other. (c) "Collective investment fund" includes: (i) A mutual fund or other regulated investment company, as defined in section 851(a) of the internal revenue code of 1986, as amended; (ii) An "investment company," as that term is used in section 3(a) of the investment company act of 1940, as well as any entity that would be an investment company for this purpose but for the exemptions contained in section 3(c) (1) or (11); (iii) An "employee benefit plan," which includes any plan, trust, commingled employee benefit trust, or custodial arrangement that is subject to the employee retirement income security act of 1974, as amended, 29 U.S.C. Sec. 1001 et seq., or that is described in sections 125, 401, 403, 408, 457, and 501(c)(9) and (17) through (23) of the internal revenue code of 1986, as amended, or a similar plan maintained by a state or local government, or a plan, trust, or custodial arrangement established to self-insure benefits required by federal, state, or local law; (iv) A fund maintained by a tax-exempt organization, as defined in section 501(c)(3) of the internal revenue code of 1986, as amended, for operating, quasi-endowment, or endowment purposes; (v) Funds that are established for the benefit of such tax-exempt organizations, such as charitable remainder trusts, charitable lead trusts, charitable annuity trusts, or other similar trusts; or (vi) Collective investment funds similar to those described in (c)(i) through (v) of this subsection (3) created under the laws of a foreign jurisdiction. (d) "Investment management services" means managing the collective assets of a collective investment fund by engaging, either directly or indirectly through such person's affiliated group, in all of the following activities: (i) Portfolio management; (ii) fund administration; (iii) fund distribution; and (iv) transfer agent services. (4) Investments are located outside the United States if the underlying assets in which the investment constitutes a beneficial interest reside or are created, issued or held outside the United States. (5) If a person engaged in the business of providing international investment management services no longer meets the Washington state employment eligibility requirements under subsection (1)(c) of this section, then an amount equal to the entire economic benefit accruing to the person in the current and immediately prior nine consecutive calendar years, or the consecutive years since July 1, 2019, whichever is less, as a result of the preferential tax rate under RCW 82.04.290 (1) is immediately due and payable. (6) The department must assess interest, but not penalties, on the amounts due under this section. The interest must be assessed at the rate provided for delinquent excise taxes under chapter 82.32 RCW and accrue until the taxes for which a tax preference has been used are repaid.
RCW 82.38.360 — Washington Code / Title 82 / Chapter 38 / Section 360
RCW 82.38.360: Fuel tax evasion—Seizure and forfeiture.
Status: in_force

(1) The following are subject to seizure and forfeiture: (a) Fuel imported into this state by a person not licensed in this state in accordance with this chapter to import fuel; (b) Fuel blended or manufactured by a person not licensed in this state in accordance with this chapter to blend or manufacture fuel; (c) All conveyances used, or intended for use, to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of property described in (a) and (b) of this subsection, except where the owner of the conveyance neither had knowledge of nor consented to the transportation of the fuel by an unlicensed importer, blender, or manufacturer of fuel. (2) Before seizing a common carrier conveyance, contract carrier conveyance, or a conveyance secured by a bona fide security interest where the secured party neither had knowledge of or consented to the unlawful act or omission, the state patrol or the department of licensing must give the common carrier, contract carrier, or secured party, or their representatives within twenty-four hours, a notice in writing served by mail or other means to cease transporting fuel for any person not licensed to import, blend, or manufacture fuel in this state. (3) Property subject to forfeiture under this chapter may be seized by the state patrol upon process issued by a 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 under a search warrant or an administrative inspection; or (b) The state patrol has probable cause to believe 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.
RCW 82.14.230 — Washington Code / Title 82 / Chapter 14 / Section 230
RCW 82.14.230: Natural or manufactured gas—Cities may impose use tax.
Status: in_force

(1) The governing body of any city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer. (2) The tax is imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on natural gas businesses under RCW 35.21.870 in the city in which the article is used. The "value of the article used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under RCW 35.21.870 . (3) The tax imposed under this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870 with respect to the gas for which exemption is sought under this subsection. (4) There is a credit against the tax levied under this section in an amount equal to any tax paid by: (a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection; or (b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection. (5) The use tax imposed must be paid by the consumer. The administration and collection of the tax imposed is pursuant to RCW 82.14.050 . (6) The tax authorized by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310 .
RCW 82.16.0495 — Washington Code / Title 82 / Chapter 16 / Section 0495
RCW 82.16.0495: Credit—Electricity sold to a direct service industrial customer.
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. (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, a credit is allowed against the tax due under this chapter on sales of electricity made from a facility to a direct service industrial customer if the contract for sale of electricity to a direct service industrial customer contains the following terms: (a) Sales of electricity from the facility to the direct service industrial customer will be made for ten consecutive years or more; (b) The price charged for the electricity will be reduced by an amount equal to the tax credit; and (c) Disallowance of all or part of the credit under subsection (5) of this section is a breach of contract and the damages to be paid by the direct service industrial customer to the facility are the amount of tax credit disallowed. (3) The credit is equal to the gross proceeds from the sale of the electricity to a direct service industrial customer multiplied by the rate in effect at the time of the sale for the public utility tax on light and power businesses under RCW 82.16.020 . The credit may be used each reporting period for sixty months following the first month electricity is sold from a facility to a direct service industrial customer. Credit under this section is limited to the amount of tax imposed under this chapter. Refunds shall not be given in place of credits and credits may not be carried over to subsequent calendar years. (4) Application for credit shall be made before the first sale of electricity from a facility to a direct service industrial customer. 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, identification of the direct service industrial customer who will receive electricity from the facility, the projected date of the first sale of electricity to a direct service industrial customer, the date construction is projected to begin or did begin, and the average annual employment in the state of the direct service industrial customer who will receive electricity from the facility for the six calendar years immediately preceding the year in which the application is made. A copy of the contract for sale of electricity must be attached to the application. The department shall rule on the application within thirty days of receipt. (5) All or part of the credit shall be disallowed and must be paid 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 sale of electricity from a facility to a direct service industrial customer is less than the six-year average annual employment stated on the application for credit under this section. The direct service industrial customer shall certify to the department and to the facility by June 1st of the sixth calendar year following the calendar year in which the month of first sale occurs the average annual employment for each of the five prior calendar years. All or part of the credit that shall be disallowed and must be paid is commensurate with the decrease in the five-year average of average annual employment as follows: Decrease in Average Annual Employment Over Five-Year Period % of Credit 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% (6)(a) Payments on credit that is disallowed shall begin in the sixth calendar year following the calendar year in which the month following the first month of sale of electricity from a facility to a direct service industrial customer 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 schedule in this subsection. Payment Year % of Credit 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 credit that is disallowed for the sixty-month period the credit may be taken, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed. The debt for credit that is disallowed and must be paid will not be extinguished by insolvency or other failure of the taxpayer. Transfer of ownership of the facility does not affect eligibility for this credit. However, the credit is available to the successor only if the eligibility conditions of this section are met. (7) 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.
RCW 82.12.0315 — Washington Code / Title 82 / Chapter 12 / Section 0315
RCW 82.12.0315: Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
Status: in_force

(1) The provisions of this chapter shall not apply in respect to the use of: (a) Production equipment rented to a motion picture or video production business; (b) Production equipment acquired and used by a motion picture or video production business in another state, if the acquisition and use occurred more than ninety days before the time the motion picture or video production business entered this state; and (c) Production services that are within the scope of RCW 82.04.050 (2) (a) or (g) and are sold to a motion picture or video production business. (2) As used in this section, "production equipment," "production services," and "motion picture or video production business" have the meanings given in RCW 82.08.0315 . (3) The exemption provided for in this section shall not apply to the use of production equipment rented to, or production equipment or production services that are within the scope of RCW 82.04.050 (2) (a) or (g) acquired and used by, a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050 .
RCW 82.08.215 — Washington Code / Title 82 / Chapter 08 / Section 215
RCW 82.08.215: Exemptions—Large private airplanes.
Status: in_force

(1)(a) The tax levied by RCW 82.08.020 does not apply to: (i) Sales of large private airplanes to nonresidents of this state; and (ii) Sales of or charges made for labor and services rendered in respect to repairing, cleaning, altering, or improving large private airplanes owned by nonresidents of this state. (b) The exemption provided by this section applies only when the large private airplane is not required to be registered with the department of transportation, or its successor, under chapter 47.68 RCW. The airplane owner or lessee claiming an exemption under this section must provide the department, upon request, a copy of the written statement required under *RCW 47.68.250 (5)(c)(ii) documenting the airplane's registration exemption and any additional information the department may require. (2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the buyer 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. For sellers who electronically file their taxes, the department must provide a separate tax reporting line for exemption amounts claimed under this section. (3) Upon request, the department of transportation must provide to the department of revenue information needed by the department of revenue to verify eligibility under this section. (4) For purposes of this section "large private airplane" means an airplane not used in interstate commerce, not owned or leased by a government entity, weighing more than forty-one thousand pounds, and assigned a category A, B, C, or D test flow management system aircraft weight class by the federal aviation administration's office of aviation policy and plans. (5) This section expires July 1, 2031.
RCW 82.08.806 — Washington Code / Title 82 / Chapter 08 / Section 806
RCW 82.08.806: Exemptions—Sale of computer equipment parts and services to printer or publisher.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales, to a printer or publisher, of computer equipment, including repair parts and replacement parts for such equipment, when the computer equipment is used primarily in the printing or publishing of any printed material, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the computer equipment. This exemption applies only to computer equipment not otherwise exempt under RCW 82.08.02565 . (2) A person taking the exemption under this section must keep records necessary for the department to verify eligibility under this section. This exemption is available only when the purchaser provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (3) The definitions in this subsection (3) apply throughout this section, unless the context clearly requires otherwise. (a) "Computer" has the same meaning as in RCW 82.04.215 . (b) "Computer equipment" means a computer and the associated physical components that constitute a computer system, including monitors, keyboards, printers, modems, scanners, pointing devices, and other computer peripheral equipment, cables, servers, and routers. "Computer equipment" also includes digital cameras and computer software. (c) "Computer software" has the same meaning as in RCW 82.04.215 . (d) "Primarily" means greater than fifty percent as measured by time. (e) "Printer or publisher" means a person, as defined in RCW 82.04.030 , who is subject to tax under RCW 82.04.280 (1)(a) or is eligible for the exemption under RCW 82.04.759 . (4) "Computer equipment" does not include computer equipment that is used primarily for administrative purposes including but not limited to payroll processing, accounting, customer service, telemarketing, and collection. If computer equipment is used simultaneously for administrative and nonadministrative purposes, the administrative use must be disregarded during the period of simultaneous use for purposes of determining whether the computer equipment is used primarily for administrative purposes.
RCW 82.32.500 — Washington Code / Title 82 / Chapter 32 / Section 500
RCW 82.32.500: Determination of taxing jurisdiction for telecommunications services.
Status: in_force

A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may: (1) Determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in RCW 82.04.065 and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. Before the taxing jurisdiction gives the notice of determination, the customer must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the address is the customer's place of primary use; and (2) Determine that the assignment of a taxing jurisdiction by a home service provider under RCW 82.32.495 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. The home service provider must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the assignment reflects the correct taxing jurisdiction.
RCW 82.04.4283 — Washington Code / Title 82 / Chapter 04 / Section 4283
RCW 82.04.4283: Deductions—Cash discount taken by purchaser.
Status: in_force

In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extractive or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the provisions of RCW 82.04.450 .
RCW 82.38.170 — Washington Code / Title 82 / Chapter 38 / Section 170
RCW 82.38.170: Civil and statutory penalties and interest—Deficiency assessments.
Status: in_force

(1) If any person fails to pay any taxes due the state of Washington within the time prescribed by RCW 82.38.150 and 82.38.160 , the person must pay a penalty of 10 percent of the tax due. (2) If the tax reported by any licensee is deficient a penalty of ten percent of the deficiency must be assessed. (3) If any licensee, whether or not licensed as such, fails, neglects, or refuses to file a required fuel tax report, the department must determine the tax liability and add the penalty provided in subsection (2) of this section to the liability. An assessment made by the department pursuant to this subsection or to subsection (2) of this section is presumed to be correct, and the burden is on the person who challenges the assessment to establish by a fair preponderance of the evidence that it is erroneous or excessive. (4) If any person, other than a licensee, fails, neglects, or refuses to file a required fuel tax report, or files a false or fraudulent report, the department must calculate and assess a penalty. The penalty under this subsection is $100 plus an additional five cents per gallon not properly reported or falsely reported. An assessment made by the department pursuant to this subsection is presumed to be correct, and the burden is on the person who challenges the assessment to establish by a fair preponderance of the evidence that it is erroneous or excessive. (5) If any person establishes by a fair preponderance of evidence that failure to file a report or pay the proper amount of tax within the time prescribed was due to reasonable cause and was not intentional or willful, the department may waive the penalty prescribed in subsections (1), (2), and (4) of this section. (6) If any licensee files a false or fraudulent report with intent to evade the tax imposed by this chapter, there is added to the amount of deficiency a penalty of 25 percent of the deficiency, in addition to all other penalties prescribed by law. (7) If any person acts as a licensee without first securing the required license, all fuel tax liability incurred by that person becomes immediately due and payable. The department must determine the amount of the tax liability and must assess the person a penalty of 100 percent of the tax in addition to the tax owed. (8) Any fuel tax, penalties, and interest payable under this chapter shall bear interest at the rate of one percent per month, or fraction thereof, from the first day of the calendar month after the amount or any portion thereof should have been paid until the date of payment. The department may waive interest when it determines the cost of processing the collection exceeds the amount of interest due. (9) Except in the case of filing a false or fraudulent report, if the department deems mitigation of penalties and interest to be reasonable and in the best interests of carrying out the purpose of this chapter, it may mitigate the assessments. (10) Except in the case of a fraudulent report or failure to file a report, deficiencies, penalties, and interest must be assessed within five years from the 25th day of the next succeeding month following the reporting period for which the amount is determined or within five years after the return is filed, whichever period expires later. (11)(a) Any person against whom an assessment is made under the provisions of subsections (1), (2), and (4) of this section may petition for a reassessment within 30 days after service upon the person of the assessment. If such petition is not filed within such 30 day period, the amount of the assessment becomes final. (b) If a petition for reassessment is filed within the 30 day period, the department must reconsider the assessment and, if the person has requested in the petition, must grant a review by the department and give 10 days' notice of the time and place. The department may continue the review as needed. The decision of the department upon a petition for reassessment becomes final 30 days after service upon the person. (c) Every assessment made by the department becomes due and payable at the time it becomes final and if not timely paid to the department, a penalty of 10 percent of the amount of the tax is added to the assessment. (12) Any notice of assessment required by this section must be served by depositing such notice in the United States mail, postage prepaid addressed to the person at the address shown in the records of the department. (13) Any licensee who has had a fuel license revoked must pay a $100 penalty, submit an application for reinstatement on forms prescribed by the department, and must resolve all outstanding violations, noncompliance items, and debts owed under this chapter, and chapters 46.87 and 82.42 RCW to the satisfaction of the department, prior to the issuance of a new license. (14) Any person required to be licensed under RCW 82.38.090 (1)(f) found operating without such license is subject to an assessment of $500 in addition to all other penalties prescribed by law. (15) Any person who, upon audit or investigation by the department, is found to have not paid fuel taxes as required by this chapter is subject to cancellation of all vehicle registrations for vehicles utilizing special fuel as a means of propulsion. Any unexpired Washington tonnage on the vehicles in question may be transferred to a purchaser of the vehicles upon application to the department who will hold such tonnage in its custody until a sale of the vehicle is made or the tonnage has expired. (16) RCW 43.05.110 does not apply to the civil penalties imposed under this section.
RCW 82.24.900 — Washington Code / Title 82 / Chapter 24 / Section 900
RCW 82.24.900: Construction—1961 c 15.
Status: in_force

The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.
RCW 82.50.435 — Washington Code / Title 82 / Chapter 50 / Section 435
RCW 82.50.435: Appeal of valuation.
Status: in_force

If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.50.170 .
RCW 82.04.4489 — Washington Code / Title 82 / Chapter 04 / Section 4489
RCW 82.04.4489: Credit—Motion picture competitiveness program.
Status: in_force

(1) Subject to the limitations in this section, a credit is allowed against the tax imposed under this chapter for contributions made by a person to a Washington motion picture competitiveness program. (2) The person must make the contribution before claiming a credit authorized under this section. Credits earned under this section may be claimed against taxes due for the calendar year in which the contribution is made. The amount of credit claimed for a reporting period may not exceed the tax otherwise due under this chapter for that reporting period. No person may claim more than $1,000,000 of credit in any calendar year, including credit carried over from a previous calendar year. No refunds may be granted for any unused credits. (3) The maximum credit that may be earned for each calendar year under this section for a person is limited to the lesser of $1,000,000 or an amount equal to 100 percent of the contributions made by the person to a program during the calendar year. (4) Except as provided under subsection (5) of this section, a tax credit claimed under this section may not be carried over to another year. (5) Any amount of tax credit otherwise allowable under this section not claimed by the person in any calendar year may be carried over and claimed against the person's tax liability for the next succeeding calendar year. Any credit remaining unused in the next succeeding calendar year may be carried forward and claimed against the person's tax liability for the second succeeding calendar year; and any credit not used in that second succeeding calendar year may be carried over and claimed against the person's tax liability for the third succeeding calendar year, but may not be carried over for any calendar year thereafter. (6) Credits are available on a first-in-time basis. The department must disallow any credits, or portion thereof, that would cause the total amount of credits claimed under this section during any calendar year to exceed $15,000,000. If this limitation is reached, the department must notify all Washington motion picture competitiveness programs that the annual statewide limit has been met. In addition, the department must provide written notice to any person who has claimed tax credits in excess of the limitation in this subsection. The notice must indicate the amount of tax due and provide that the tax be paid within 30 days from the date of the notice. The department may not assess penalties and interest as provided in chapter 82.32 RCW on the amount due in the initial notice if the amount due is paid by the due date specified in the notice, or any extension thereof. (7) To claim a credit under this section, a person must electronically file with the department all returns, forms, and any other information required by the department, in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this section is not filed until received by the department in an electronic format. As used in this subsection, "returns" has the same meaning as "return" in RCW 82.32.050 . (8) No application is necessary for the tax credit. The person must keep records necessary for the department to verify eligibility under this section. (9) A Washington motion picture competitiveness program must provide to the department, upon request, such information needed to verify eligibility for credit under this section, including information regarding contributions received by the program. (10) The department may not allow any credit under this section before July 1, 2006. (11) For the purposes of this section, "Washington motion picture competitiveness program" or "program" means an organization established pursuant to chapter 43.365 RCW. (12) Persons claiming a credit against the tax imposed under this chapter for contributions made to a Washington motion picture competitiveness program are exempt from the annual reporting requirements in RCW 82.32.534 and 43.365.040 . (13) No credit may be earned for contributions made on or after July 1, 2030.
RCW 82.08.180 — Washington Code / Title 82 / Chapter 08 / Section 180
RCW 82.08.180: Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance.
Status: in_force

The governor may notify and direct the state treasurer to withhold the revenues to which the counties, cities, and towns are entitled under RCW 82.08.170 if the counties, cities, or towns are found to be in noncompliance pursuant to RCW 36.70A.340 .
RCW 82.42.110 — Washington Code / Title 82 / Chapter 42 / Section 110
RCW 82.42.110: Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
Status: in_force

Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax has not been paid, is subject to the provisions of this chapter provided for aircraft fuel distributors and must pay a tax at the rate computed under RCW 82.42.020 for each gallon thereof so sold, delivered, or used in the manner provided for distributors. The proceeds of the tax imposed by this section must be distributed in the manner provided for the distribution of the aircraft fuel tax in RCW 82.42.090 . For failure to comply with the terms of this chapter, such person is subject to the same penalties imposed upon distributors. The director must pursue against such persons the same procedure and remedies for audits, adjustments, collection, and enforcement of this chapter as is provided with respect to distributors. Nothing herein must be construed as classifying such persons as distributors.
RCW 82.12.0279 — Washington Code / Title 82 / Chapter 12 / Section 0279
RCW 82.12.0279: Exemptions—Use of ferry vessels by the state or local governmental units—Components thereof.
Status: in_force

The provisions of this chapter shall not apply in respect to the use of ferry vessels of the state of Washington or of local governmental units in the state of Washington in transporting pedestrian or vehicular traffic within and outside the territorial waters of the state, in respect to the use of tangible personal property which becomes a component part of any such ferry vessel, and in respect to the use of labor and services rendered in respect to improving such ferry vessels.
RCW 82.21.010 — Washington Code / Title 82 / Chapter 21 / Section 010
RCW 82.21.010: Intent of pollution tax—Intent of model toxics control reform act.
Status: in_force

(1) It is the intent of this chapter to impose a tax only once for each hazardous substance possessed in this state and to tax the first possession of all hazardous substances, including substances and products that the department of ecology determines to present a threat to human health or the environment. However, it is not intended to impose a tax on the first possession of small amounts of any hazardous substance (other than petroleum and pesticide products) that is first possessed by a retailer for the purpose of sale to ultimate consumers. This chapter is not intended to exempt any person from tax liability under any other law. (2) It is the specific purpose of the model toxics control reform act (chapter 422, Laws of 2019) to update the model toxics control program and its primary funding mechanism. These reforms are intended to achieve the financial stability, transparency, and long-term protection of revenues. Specifically, this reform act makes the following changes: (a) Increases funding for programs and projects related to clean air, clean water, toxic cleanup, and prevention, with specific focus on stormwater pollution; (b) Provides distinct and transparent financial separation of capital and operating budget funding under the model toxics control program; (c) Improves the transparency and visibility of operating and capital project expenditures under the model toxics control program; and (d) Eliminates the year-to-year volatility of hazardous substance tax revenues by moving to a volumetric rate for petroleum products.
RCW 82.08.011 — Washington Code / Title 82 / Chapter 08 / Section 011
RCW 82.08.011: Retail car rental—Definition.
Status: in_force

For purposes of this chapter, "retail car rental" means renting a rental car, as defined in RCW 46.04.465 , to a consumer.
RCW 82.08.0263 — Washington Code / Title 82 / Chapter 08 / Section 0263
RCW 82.08.0263: Exemptions—Sales of motor vehicles and trailers for use in transporting persons or property in interstate or foreign commerce.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of motor vehicles and trailers to be used for the purpose of transporting therein persons or property for hire in interstate or foreign commerce whether such use is by the owner or whether such motor vehicles and trailers are leased to the user with or without drivers: PROVIDED, That the purchaser or user must be the holder of a carrier permit issued by the Interstate Commerce Commission or its successor agency.
RCW 82.04.4292 — Washington Code / Title 82 / Chapter 04 / Section 4292
RCW 82.04.4292: Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties. (2) Interest deductible under this section includes the portion of fees charged to borrowers, including points and loan origination fees, that is recognized over the life of the loan as an adjustment to yield in the taxpayer's books and records according to generally accepted accounting principles. (3) Subsections (1) and (2) of this section notwithstanding, the following is a nonexclusive list of items that are not deductible under this section: (a) Fees for specific services such as: Document preparation fees; finder fees; brokerage fees; title examination fees; fees for credit checks; notary fees; loan application fees; interest lock-in fees if the loan is not made; servicing fees; and similar fees or amounts; (b) Fees received in consideration for an agreement to make funds available for a specific period of time at specified terms, commonly referred to as commitment fees; (c) Any other fees, or portion of a fee, that is not recognized over the life of the loan as an adjustment to yield in the taxpayer's books and records according to generally accepted accounting principles; (d) Gains on the sale of valuable rights such as service release premiums, which are amounts received when servicing rights are sold; and (e) Gains on the sale of loans, except deferred loan origination fees and points deductible under subsection (2) of this section, are not to be considered part of the proceeds of sale of the loan. (4) Notwithstanding subsection (3) of this section, in computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security, or other financial businesses, amounts received for servicing loans primarily secured by first mortgages or trust deeds on nontransient residential properties, including such loans that secure mortgage-backed or mortgage-related securities, but only if: (a)(i) The loans were originated by the person claiming a deduction under this subsection (4) and that person either sold the loans on the secondary market or securitized the loans and sold the securities on the secondary market; or (ii)(A) The person claiming a deduction under this subsection (4) acquired the loans from the person that originated the loans through a merger or acquisition of substantially all of the assets of the person who originated the loans, or the person claiming a deduction under this subsection (4) is affiliated with the person that originated the loans. For purposes of this subsection, "affiliated" means under common control. "Control" means the possession, directly or indirectly, of more than fifty percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise; and (B) Either the person who originated the loans or the person claiming a deduction under this subsection (4) sold the loans on the secondary market or securitized the loans and sold the securities on the secondary market; and (b) The amounts received for servicing the loans are determined by a percentage of the interest paid by the borrower and are only received if the borrower makes interest payments. (5) The deductions provided in this section do not apply to persons subject to tax under RCW 82.04.29005 . (6) By June 30, 2015, the joint legislative audit and review committee must review the deductions provided in this section in accordance with RCW 43.136.055 and make a recommendation as to whether the deductions should be continued without modification, modified, or terminated immediately.
RCW 82.08.865 — Washington Code / Title 82 / Chapter 08 / Section 865
RCW 82.08.865: Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of diesel fuel, biodiesel fuel, or aircraft fuel, to a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were sold as separate products. This exemption is available only if the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. (2) The definitions in RCW 82.04.213 and this subsection apply to this section. (a)(i) "Agricultural purposes" means the performance of activities directly related to the growing, raising, or producing of agricultural products. (ii) "Agricultural purposes" does not include: (A) Heating space for human habitation or water for human consumption; or (B) transporting on public roads individuals, agricultural products, farm machinery or equipment, or other tangible personal property, except when the transportation is incidental to transportation on private property and the fuel used for such transportation is not subject to tax under chapter 82.38 RCW. (b) "Aircraft fuel" is defined as provided in RCW 82.42.010 . (c) "Biodiesel fuel" is defined as provided in RCW 19.112.010 . (d) "Diesel fuel" is defined as provided in 26 U.S.C. 4083, as amended or renumbered as of January 1, 2006. (e) "Farm fuel user" means: (i) A farmer; or (ii) a person who provides horticultural services for farmers, such as soil preparation services, crop cultivation services, and crop harvesting services.
RCW 82.04.337 — Washington Code / Title 82 / Chapter 04 / Section 337
RCW 82.04.337: Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
Status: in_force

This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first use, if those hops have been processed into extract, pellets, or powder in this state. This section does not exempt a processor or warehouser from taxation under this chapter on amounts charged for processing or warehousing.
RCW 82.32.087 — Washington Code / Title 82 / Chapter 32 / Section 087
RCW 82.32.087: Direct pay permits.
Status: in_force

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

(1) The director may grant a direct pay permit to a taxpayer who demonstrates, to the satisfaction of the director, that the taxpayer meets the requirements of this section. The direct pay permit allows the taxpayer to accrue and remit directly to the department use tax on the acquisition of tangible personal property or sales tax on the sale of or charges made for labor and/or services, in accordance with all of the applicable provisions of this title. Any taxpayer that uses a direct pay permit must remit state and local sales or use tax directly to the department. The agreement by the purchaser to remit tax directly to the department, rather than pay sales or use tax to the seller, relieves the seller of the obligation to collect sales or use tax and requires the buyer to pay use tax on the tangible personal property and sales tax on the sale of or charges made for labor and/or services. (2)(a) A taxpayer may apply for a permit under this section if: (i) The taxpayer's cumulative tax liability is reasonably expected to be two hundred forty thousand dollars or more in the current calendar year; or (ii) the taxpayer makes purchases subject to the taxes imposed under chapter 82.08 or 82.12 RCW in excess of ten million dollars per calendar year. For the purposes of this section, "tax liability" means the amount required to be remitted to the department for taxes administered under this chapter, except for the taxes imposed or authorized by chapters 82.14A , 82.14B, 82.24, 82.27, 82.29A, and 84.33 RCW. (b) Application for a permit must be made in writing to the director in a form and manner prescribed by the department. A taxpayer who transacts business in two or more locations may submit one application to cover the multiple locations. (c) The director must review a direct pay permit application in a timely manner and must notify the applicant, in writing, of the approval or denial of the application. The department must approve or deny an application based on the applicant's ability to comply with local government use tax coding capabilities and responsibilities; requirements for vendor notification; recordkeeping obligations; electronic data capabilities; and tax reporting procedures. Additionally, an application may be denied if the director determines that denial would be in the best interest of collecting taxes due under this title. The department must provide a direct pay permit to an approved applicant with the notice of approval. The direct pay permit must clearly state that the holder is solely responsible for the accrual and payment of the tax imposed under chapters 82.08 and 82.12 RCW and that the seller is relieved of liability to collect tax imposed under chapters 82.08 and 82.12 RCW on all sales to the direct pay permit holder. The taxpayer may petition the director for reconsideration of a denial. (d) A taxpayer who uses a direct pay permit must continue to maintain records that are necessary to a determination of the tax liability in accordance with this title. A direct pay permit is not transferable and the use of a direct pay permit may not be assigned to a third party. (3) Taxes for which the direct pay permit is used are due and payable on the tax return for the reporting period in which the taxpayer (a) receives the tangible personal property purchased or in which the labor and/or services are performed or (b) receives an invoice for such property or such labor and/or services, whichever period is earlier. (4) The holder of a direct pay permit must furnish a copy of the direct pay permit to each vendor with whom the taxpayer has opted to use a direct pay permit. Sellers who make sales upon which the sales or use tax is not collected by reason of the provisions of this section, in addition to existing requirements under this title, must maintain a copy of the direct pay permit and any such records or information as the department may specify. (5) A direct pay permit is subject to revocation by the director at any time the department determines that the taxpayer has violated any provision of this section or that revocation would be in the best interests of collecting the taxes due under this title. The notice of revocation must be in writing and is effective either as of the end of the taxpayer's next normal reporting period or a date deemed appropriate by the director and identified in the revocation notice. The taxpayer may petition the director for reconsideration of a revocation and reinstatement of the permit. (6) Any taxpayer who chooses to no longer use a direct pay permit or whose permit is revoked by the department, must return the permit to the department and immediately make a good faith effort to notify all vendors to whom the permit was given, advising them that the permit is no longer valid. (7) Except as provided in this subsection, the direct pay permit may be used for any purchase of tangible personal property and any retail sale under RCW 82.04.050 . The direct pay permit may not be used for: (a) Purchases of meals or beverages; (b) Purchases of motor vehicles, trailers, boats, airplanes, and other property subject to requirements for title transactions by the department of licensing; (c) Purchases for which a reseller permit or other documentation authorized under RCW 82.04.470 may be used; (d) Purchases that meet the definitions of *RCW 82.04.050 (2) (e) and (f), (3) (a) through (c), (e), (f), and (g), (5), and (15); or (e) Other activities subject to tax under chapter 82.08 or 82.12 RCW that the department by rule designates, consistent with the purposes of this section, as activities for which a direct pay permit is not appropriate and may not be used.
RCW 82.51.030 — Washington Code / Title 82 / Chapter 51 / Section 030
RCW 82.51.030: Application—Exemptions.
Status: in_force

(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal corporation. (2) The heavy equipment rental tax applies to all rentals of heavy equipment rental property made from a rental location in this state where the customer picks up the heavy equipment rental property or from where the heavy equipment rental property is delivered to the consumer in this state. The heavy equipment rental tax does not apply to rentals of heavy equipment rental property made from a rental location in this state and delivered to the consumer outside this state or made from a rental location outside of this state and delivered to the consumer in this state. (3) There are no other exemptions from this tax.
RCW 82.92.060 — Washington Code / Title 82 / Chapter 92 / Section 060
RCW 82.92.060: Application fee.
Status: in_force

The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the application for program approval is filed.
RCW 82.38.180 — Washington Code / Title 82 / Chapter 38 / Section 180
RCW 82.38.180: Refunds and credits.
Status: reserved

(1) Any person who has purchased fuel on which tax has been paid may file a claim with the department for a refund of the tax for: (a) Fuel used for purposes other than for the propulsion of motor vehicles upon the public highways in this state. However, a refund may not be made for motor vehicle fuel consumed by a motor vehicle required to be registered under chapter 46.16A RCW. (b) Fuel exported for use outside of this state. Fuel carried from this state in the fuel tank of a motor vehicle is deemed to be exported from this state. Fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state. (c) Tax, penalty, or interest erroneously or illegally collected or paid. (d) Fuel which is lost or destroyed, while the licensee is the owner thereof, through fire, lightning, flood, windstorm, or explosion. (e) Fuel of five hundred gallons or more which is lost or destroyed while the licensee is the owner thereof, through leakage or other casualty except evaporation, shrinkage, or unknown causes. (f) Fuel used in power pumping units or other power take-off equipment of any motor vehicle which is accurately measured by metering devices that have been specifically approved by the department or by a formula determined by the department. (2) Any person who has purchased special fuel on which tax has been paid may file a claim with the department for a refund of tax for: (a) Special fuel used for the operation of a motor vehicle as a part of or incidental to logging operations upon a highway under federal jurisdiction within the boundaries of a federal area if the federal government requires a fee for the privilege of operating the motor vehicle upon the highway, the proceeds of which are reserved for constructing or maintaining roads in the federal area, or requires maintenance or construction work to be performed on the highway for the privilege of operating the motor vehicle on the highway; (b) Special fuel used by special mobile equipment as defined in RCW 46.04.552 ; (c) Special fuel used in a motor vehicle for movement between two pieces of private property wherein the movement is incidental to the primary use of the vehicle; and (d) Special fuel inadvertently mixed with dyed special fuel. (3) Any person who has purchased motor vehicle fuel on which tax has been paid may file a claim with the department for a refund of tax for: (a) Motor vehicle fuel used by a private, nonprofit transportation provider regulated under chapter 81.66 RCW to provide transportation services for persons with special transportation needs; and (b) Motor vehicle fuel used by an urban passenger transportation system. For purposes of this subsection "urban passenger transportation system" means every transportation system, publicly or privately owned, 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 of 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 the routing by the same transportation system, do not extend for a distance exceeding fifteen road miles beyond the corporate limits of the city in which the original starting points of such motor vehicles or trackless trolleys are located. No refunds are authorized for fuel used on any trip where any portion of the trip is more than fifteen road miles beyond the corporate limits of the city in which the trip originated. (4) Recovery for such loss or destruction under subsections (1)(d) or (e) or (2)(d) of this section must be susceptible to positive proof thereby enabling the department to conduct such investigation and require such information as it may deem necessary. In the event that the department is not satisfied that the fuel was lost, destroyed, or contaminated as claimed because information or proof as required hereunder is not sufficient to substantiate the accuracy of the claim, it may deem such as sufficient cause to deny all right relating to the refund or credit for the excise tax paid on fuel alleged to be lost or destroyed. (5) No refund or claim for credit may be approved by the department unless the gallons of fuel claimed as nontaxable satisfy the conditions specifically set forth in this section and the nontaxable event or use occurred during the period covered by the refund claim. Refunds or claims for credit are not be [are not] allowed for anticipated nontaxable use or events.
RCW 82.27.010 — Washington Code / Title 82 / Chapter 27 / Section 010
RCW 82.27.010: Definitions.
Status: in_force

As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise. (1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating within the territorial and adjacent waters of Washington and salmon originating from within the territorial and adjacent waters of Oregon, Washington, and British Columbia, and all troll-caught Chinook salmon originating from within the territorial and adjacent waters of southeast Alaska. As used in this subsection, "adjacent" waters of Oregon, Washington, and Alaska are those comprising the United States fish conservation zone; "adjacent" waters of British Columbia are those comprising the Canadian two hundred mile exclusive economic zone; and "southeast Alaska" means that portion of Alaska south and east of Cape Suckling to the Canadian border. For purposes of this chapter, point of origination is established by a document which identifies the product and state or province in which it originates, including, but not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies. (2) "Commercial" means related to or connected with buying, selling, bartering, or processing. (3) "Possession" means the control of enhanced food fish by the owner and includes both actual and constructive possession. Constructive possession occurs when the person has legal ownership but not actual possession of the enhanced food fish. (4) "Anadromous game fish" means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes by-products and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise. (5) "Landed" means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom.
RCW 82.63.045 — Washington Code / Title 82 / Chapter 63 / Section 045
RCW 82.63.045: Repayment not required—Repayment schedule for unqualified investment project—Exceptions.
Status: in_force

(1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified research and development or pilot scale manufacturing 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 % of deferred taxes due 1 100% 2 87.5% 3 75% 4 62.5% 5 50% 6 37.5% 7 25% 8 12.5% (b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.63.010 (7), the lessee is responsible for payment to the extent the lessee has received the economic benefit. (3)(a) Notwithstanding subsection (2) of this section, in the case of an investment project consisting of multiple qualified buildings, the lessee is solely liable for payment of any deferred tax determined by the department to be due and payable under this section beginning on the date the department certifies that the project is operationally complete. (b) This subsection does not relieve the lessors of its obligation to the lessee under RCW 82.63.010 (7) to pass the economic benefit of the deferral to the lessee. (4) The department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral. 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. (5) Notwithstanding subsection (2) of this section or RCW 82.32.534 , deferred taxes on the following need not be repaid: (a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565 ; and (b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565 .
RCW 82.41.030 — Washington Code / Title 82 / Chapter 41 / Section 030
RCW 82.41.030: Motor fuel tax cooperative agreement authorized—Prohibition.
Status: in_force

The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of each state's motor fuel taxes on motor fuel used by motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to vehicle licensing, size, weight, load, or operation of motor vehicles upon the public highways of this state.
RCW 82.14.060 — Washington Code / Title 82 / Chapter 14 / Section 060
RCW 82.14.060: Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
Status: in_force

(1)(a) Monthly, the state treasurer must distribute from the local sales and use tax account to the counties, cities, transportation authorities, public facilities districts, and transportation benefit districts the amount of tax collected on behalf of each taxing authority, less: (i) The deduction provided for in RCW 82.14.050 ; and (ii) The amount of any refunds of local sales and use taxes exempted under RCW 82.08.962 , 82.12.962 , 82.08.02565 , 82.12.02565 , 82.08.025661 , or 82.12.025661 , which must be made without appropriation. (b) The state treasurer must make the distribution under this section without appropriation. (2) In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution may not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.
RCW 82.03.120 — Washington Code / Title 82 / Chapter 03 / Section 120
RCW 82.03.120: Journal of final findings and decisions.
Status: in_force

The board must maintain at its principal office a copy, electronic or otherwise, of all final orders and decisions until transferred to the state archives in accordance with state agency retention policies and chapter 40.14 RCW. The orders and decisions maintained at the principal office of the board must be available for public inspection at all reasonable times; however, this provision may be satisfied by making the orders and decisions available via a publicly available website.
RCW 82.08.025651 — Washington Code / Title 82 / Chapter 08 / Section 025651
RCW 82.08.025651: Exemptions—Sales of machinery and equipment to public research institutions.
Status: in_force

(1)(a) The tax levied by RCW 82.08.020 does not apply to sales to a public research institution of machinery and equipment used primarily in a research and development operation, or to sales of or charges made for labor and services rendered in respect to installing, repairing, cleaning, altering, or improving the machinery and equipment. (b) Sellers making tax-exempt sales under this section must obtain from the purchaser an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files. (2) A public research institution claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (3) For purposes of this section, the following definitions apply: (a) "Machinery and equipment" means those fixtures, pieces of equipment, digital goods, and support facilities that are an integral and necessary part of a research and development operation, and tangible personal property that becomes an ingredient or component of such fixtures, equipment, and support facilities, including repair parts and replacement parts. "Machinery and equipment" may include, but is not limited to: Computers; software; data processing equipment; laboratory equipment, instrumentation, and other devices used in a process of experimentation to develop a new or improved pilot model, plant process, product, formula, or invention; vats, tanks, and fermenters; operating structures; and all equipment used to control, monitor, or operate the machinery and equipment. (b) "Machinery and equipment" does not include: (i) Hand-powered tools; (ii) Property with a useful life of less than one year; (iii) Buildings; and (iv) Those building fixtures that are not an integral and necessary part of a research and development operation and that are permanently affixed to and become a physical part of a building, such as utility systems for heating, ventilation, air conditioning, communications, plumbing, or electrical. (c) "Primarily" means greater than fifty percent as measured by time. If machinery and equipment is used simultaneously in a research and development operation and also for other purposes, the use for other purposes must be disregarded during the period of simultaneous use for purposes of determining whether the machinery and equipment is used primarily in a research and development operation. (d) "Public research institution" means any college or university included within the definitions of state universities, regional universities, or state college in RCW 28B.10.016 . (e) "Research and development operation" means engaging in research and development as defined in RCW 82.63.010 .
RCW 82.08.0318 — Washington Code / Title 82 / Chapter 08 / Section 0318
RCW 82.08.0318: Exemptions—Sales of vapor products by Indian retailers.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515 . (2) The definitions in RCW 43.06.505 apply to this section.
RCW 82.49.040 — Washington Code / Title 82 / Chapter 49 / Section 040
RCW 82.49.040: Depreciation schedule for use in determining fair market value.
Status: in_force

The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the current fair market value of vessels. The fair market value of a vessel for the purposes of this chapter shall be based on the most recent purchase price depreciated according to the year of the most recent purchase of the vessel. The most recent purchase price is the consideration, whether money, credit, rights, or other property expressed in terms of money, paid or given or contracted to be paid or given by the purchaser to the seller for the vessel.
RCW 82.08.0287 — Washington Code / Title 82 / Chapter 08 / Section 0287
RCW 82.08.0287: Exemptions—Sales of passenger motor vehicles as ride-sharing vehicles.
Status: in_force

(1) The tax imposed by this chapter does not apply to sales of passenger motor vehicles which are to be used primarily for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW 46.74.010 , if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning from the date of purchase. (2)(a) To qualify for the tax exemption, those passenger motor vehicles with three or more passengers, including the driver, used for ride sharing, must be operated either within the state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter 70A.15 RCW, in other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan, or in other counties where the vehicle is registered with or operated by a public transportation agency. Additionally at least one of the following conditions must apply: (i) The vehicle must be operated by a public transportation agency for the benefit of the general public; or (ii) the vehicle must be used by a major employer, as defined in RCW 70A.15.4010 as an element of its commute trip reduction program for their employees; or (iii) the vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program. (b) Notwithstanding the ridership requirements under (a) of this subsection (2), unless the vehicle is operated by a public transportation agency, the vehicle must be used for ride sharing in the transport of at least five passengers.
RCW 82.25.055 — Washington Code / Title 82 / Chapter 25 / Section 055
RCW 82.25.055: Enforcement officers.
Status: in_force

The department must authorize, as duly authorized agents, enforcement officers of the board to enforce provisions of this chapter. These officers are not employees of the department.
RCW 82.12.0266 — Washington Code / Title 82 / Chapter 12 / Section 0266
RCW 82.12.0266: Exemptions—Use by residents of motor vehicles and trailers acquired and used while members of the armed services and stationed and residing outside the state.
Status: in_force

The provisions of this chapter shall not apply in respect to the use by residents of this state of motor vehicles and trailers acquired and used while such persons are members of the armed services who are stationed outside this state pursuant to military orders and residing outside this state. However, this exemption shall not apply to members of the armed services called to active duty for training purposes for periods of less than six months and shall not apply to the use of motor vehicles or trailers acquired less than 30 days prior to the discharge or release from active duty of any person from the armed services.
RCW 82.48.030 — Washington Code / Title 82 / Chapter 48 / Section 030
RCW 82.48.030: Amount of tax.
Status: in_force

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

(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows: Type of aircraft Registration fee Single engine fixed wing $ 50 Small multi-engine fixed wing 65 Large multi-engine fixed wing 80 Turboprop multi-engine fixed wing 100 Turbojet multi-engine fixed wing 125 Helicopter 75 Sailplane 20 Lighter than air 20 Home built 20 (b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows: Gross maximum take-off weight of the aircraft Registration fee Less than 4,001 lbs. $500 4,001-6,000 lbs. $1,000 6,001-8,000 lbs. $2,000 8,001-9,000 lbs. $3,000 9,001-12,500 lbs. $4,000 (2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars. (b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
RCW 82.04.627 — Washington Code / Title 82 / Chapter 04 / Section 627
RCW 82.04.627: Exemptions—Commercial airplane parts.
Status: in_force

(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G. (2) This section does not apply to: (a) Sales of a standard part, such as a nut or bolt, manufactured in compliance with a government or established industry specification; (b) Sales of a product produced under a technical standard order authorization or letter of technical standard order design approval pursuant to federal aviation regulation part 21, subpart O; or (c) Sales of parts in respect to which final testing or inspection under federal aviation regulation part 21, subpart F or G takes place in this state. (3) "Commercial airplane" has the same meaning given in RCW 82.32.550 .
RCW 82.12.989 — Washington Code / Title 82 / Chapter 12 / Section 989
RCW 82.12.989: Exemptions—Internet and telecommunications infrastructure.
Status: in_force

(1) Provided an exemption certificate has been issued pursuant to RCW 82.08.989 , the provisions of this chapter do not apply with respect to the use of: (a) Labor and services rendered in respect to the installation of any equipment or other tangible personal property incorporated into a qualified infrastructure project; and (b) Building materials, telecommunications equipment, and tangible personal property incorporated into a qualified infrastructure project. (2) The exemption provided in subsection (1) of this section does not apply to local use taxes. (3) All of the eligibility requirements, conditions, limitations, and definitions in RCW 82.08.989 apply to this section. (4) For purposes of this section, "local use tax" means a use tax imposed by a local government under the authority of chapter 82.14 or 81.104 RCW. (5) This section expires January 1, 2030.
RCW 82.44.140 — Washington Code / Title 82 / Chapter 44 / Section 140
RCW 82.44.140: Director of licensing may act.
Status: in_force

Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.
RCW 82.42.145 — Washington Code / Title 82 / Chapter 42 / Section 145
RCW 82.42.145: Fuel records.
Status: in_force

(1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all aircraft fuel purchased or received and all aircraft fuel sold, delivered, or used by them. (2) Records must show: (a) The date of receipt; (b) The name and address of the person from whom purchased or received; (c) The number of gallons received at each place of business or place of storage in the state of Washington; (d) The date of sale or delivery; (e) The number of gallons sold, delivered, or used for taxable purposes; (f) The number of gallons sold, delivered, or used for any purpose not subject to tax; (g) The name, address, and aircraft fuel license number of the purchaser if the fuel tax is not collected on the sale or delivery; (h) The physical inventories of aircraft fuel and petroleum products on hand at each place of business at the end of each month; (i) Stocks of raw gasoline, gasoline stock, diesel oil, kerosene, kerosene distillates, casing head gasoline, and other petroleum products which may be used in the compounding, blending, or manufacturing of aircraft fuel. (3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering aircraft fuel to submit periodic reports to the department regarding the disposition of the aircraft fuel. The reports must be on forms prescribed by the department and must contain information as the department may require. (4) Every person operating any conveyance transporting fuel in bulk must possess during the entire time an invoice, bill of sale, or other statement showing the name, address, and license number of the seller or consigner, the destination, name, and address of the purchaser or consignee, license number, if applicable, and the number of gallons. The person transporting fuel must at the request of any law enforcement officer or authorized representative of the department, produce for inspection required records and must permit inspection of the contents of the vehicle.
RCW 82.12.9993 — Washington Code / Title 82 / Chapter 12 / Section 9993
RCW 82.12.9993: Exemptions—Food, drinks, or meals furnished by a senior living community.
Status: in_force

This chapter does not apply to food, drinks, or meals furnished by a senior living community to tenants as part of a rental or residency agreement for which no separate charge is made, regardless of whether the tenant is a resident for purposes of chapter 18.20 or 18.390 RCW.
RCW 82.38.255 — Washington Code / Title 82 / Chapter 38 / Section 255
RCW 82.38.255: Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
Status: in_force

A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.
RCW 82.04.500 — Washington Code / Title 82 / Chapter 04 / Section 500
RCW 82.04.500: Tax part of operating overhead.
Status: in_force

It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers or customers, but that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall constitute a part of the operating overhead of such persons.
RCW 82.04.410 — Washington Code / Title 82 / Chapter 04 / Section 410
RCW 82.04.410: Exemptions—Hatching eggs and poultry.
Status: in_force

This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the production for sale of poultry or poultry products.
RCW 82.16.180 — Washington Code / Title 82 / Chapter 16 / Section 180
RCW 82.16.180: Solar modules—Sale and installation tax incentives.
Status: in_force

(1) Any person who sells a solar module to a customer-owner, or who receives compensation from a customer-owner in exchange for installing a solar module for use in a residential-scale system or commercial-scale system in Washington must provide to the customer-owner current information regarding the tax incentives available to the customer-owner under Washington law, including the scheduled expiration date of any tax incentives and the maximum period of time during which the customer-owner may benefit from any tax incentives, based on the law as it existed on the date of sale or installation of the solar module. (2) The definitions in RCW 82.16.160 apply to this section. (3) For the purposes of this section, "solar module" has the same meaning as provided in RCW 82.16.110 . (4) The legislature finds that the practices covered by this section are matters vitally affecting the public interest for the purpose of applying the consumer protection act, chapter 19.86 RCW. A violation of this section is not reasonable in relation to the development and preservation of business and is an unfair or deceptive act or practice in the conduct of trade or commerce and an unfair method of competition. Violations of this section may be enforced by the attorney general under the consumer protection act, chapter 19.86 RCW.
RCW 82.25.065 — Washington Code / Title 82 / Chapter 25 / Section 065
RCW 82.25.065: Transporting vapor products for sale—Notice.
Status: in_force

(1) No person may transport or cause to be transported in this state vapor products for sale other than: (a) A licensed distributor under chapter 70.345 RCW, or a manufacturer's representative authorized to sell or distribute vapor products in this state under chapter 70.345 RCW; (b) a licensed retailer under chapter 70.345 RCW; (c) a seller with a valid delivery sale license under chapter 70.345 RCW; or (d) a person who has given notice to the board in advance of the commencement of transportation. (2) When transporting vapor products for sale, the person must have in his or her actual possession, or cause to have in the actual possession of those persons transporting such vapor products on his or her behalf, invoices or delivery tickets for the vapor products, which must show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the vapor products being transported. (3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting vapor products in violation of this section, the department, board, or peace officer is authorized to stop the vehicle and to inspect it for contraband vapor products. (4) 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 82.74.060 — Washington Code / Title 82 / Chapter 74 / Section 060
RCW 82.74.060: Application of chapter 82.32 RCW.
Status: in_force

Chapter 82.32 RCW applies to the administration of this chapter.
RCW 82.32.310 — Washington Code / Title 82 / Chapter 32 / Section 310
RCW 82.32.310: Immunity of officers, agents, etc., of the department of revenue acting in good faith.
Status: in_force

When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by him or her or for the recovery of any money exacted by or paid to him or her and by him or her paid over to the department, in the performance of his or her official duty, and the court certifies that there was probable cause for the act done by such officer, agent, or employee, or that he or she acted under the direction of the department or an officer thereof, no execution shall issue against such officer, agent, or employee, but the amount so recovered shall, upon final judgment, be paid by the department as an expense of operation.
RCW 82.56.030 — Washington Code / Title 82 / Chapter 56 / Section 030
RCW 82.56.030: Director may be represented by alternate.
Status: in_force

The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.
RCW 82.04.433 — Washington Code / Title 82 / Chapter 04 / Section 433
RCW 82.04.433: Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax imposed under RCW 82.04.250 and 82.04.270 amounts derived from sales of fuel for consumption outside the territorial waters of the United States, by vessels used primarily in foreign commerce. (2) The deduction in subsection (1) of this section does not apply with respect to the tax imposed under RCW 82.04.240 , whether the value of the fuel under that tax is measured by the gross proceeds derived from the sale thereof or otherwise under RCW 82.04.450 .
RCW 82.26.130 — Washington Code / Title 82 / Chapter 26 / Section 130
RCW 82.26.130: Invoices—Nonpayment—Penalties and interest.
Status: in_force

(1) The department must by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010 (8)(d) and for those invoices required to be provided to retailers under RCW 82.26.070 . (2) If a retailer fails to keep invoices as required under chapter 82.32 RCW, the retailer is liable for the tax owed on any uninvoiced tobacco products but not penalties and interest, except as provided in subsection (3) of this section. (3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
RCW 82.12.9861 — Washington Code / Title 82 / Chapter 12 / Section 9861
RCW 82.12.9861: Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.
Status: in_force

(1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equipment. The exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure. (2) The exemption provided in this section does not apply to any person for whom the exemption under RCW 82.08.9861 does not apply. (3) A qualifying business or a qualifying tenant claiming an exemption under this section must complete an annual tax performance report as required in RCW 82.32.534 . The report must identify construction firm names and employment levels used for constructing, renovating, refurbishing, or remodeling the data centers. (4) The definitions and requirements in RCW 82.08.9861 apply to this section. (5) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2038. (6) This section expires July 1, 2043.
RCW 82.02.050 — Washington Code / Title 82 / Chapter 02 / Section 050
RCW 82.02.050: Impact fees—Intent—Limitations.
Status: in_force

(1) It is the intent of the legislature: (a) To ensure that adequate facilities are available to serve new growth and development; (b) To promote orderly growth and development by establishing standards by which counties, cities, and towns may require, by ordinance, that new growth and development pay a proportionate share of the cost of new facilities needed to serve new growth and development; and (c) To ensure that impact fees are imposed through established procedures and criteria so that specific developments do not pay arbitrary fees or duplicative fees for the same impact. (2) Counties, cities, and towns that are required or choose to plan under RCW 36.70A.040 are authorized to impose impact fees on development activity as part of the financing for public facilities, provided that the financing for system improvements to serve new development must provide for a balance between impact fees and other sources of public funds and cannot rely solely on impact fees. (3)(a)(i) Counties, cities, and towns collecting impact fees must, by September 1, 2016, adopt and maintain a system for the deferred collection of impact fees for single-family detached and attached residential construction. The deferral system must include a process by which an applicant for a building permit for a single-family detached or attached residence may request a deferral of the full impact fee payment. The deferral system offered by a county, city, or town under this subsection (3) must include one or more of the following options: (A) Deferring collection of the impact fee payment until final inspection; (B) Deferring collection of the impact fee payment until certificate of occupancy or equivalent certification; or (C) Deferring collection of the impact fee payment until the time of closing of the first sale of the property occurring after the issuance of the applicable building permit. (ii) Counties, cities, and towns utilizing the deferral process required by this subsection (3)(a) may withhold certification of final inspection, certificate of occupancy, or equivalent certification until the impact fees have been paid in full. (iii) The amount of impact fees that may be deferred under this subsection (3) must be determined by the fees in effect at the time the applicant applies for a deferral. (iv) Unless an agreement to the contrary is reached between the buyer and seller, the payment of impact fees due at closing of a sale must be made from the seller's proceeds. In the absence of an agreement to the contrary, the seller bears strict liability for the payment of the impact fees. (b) The term of an impact fee deferral under this subsection (3) may not exceed eighteen months from the date of building permit issuance. (c) Except as may otherwise be authorized in accordance with (f) of this subsection (3), an applicant seeking a deferral under this subsection (3) must grant and record a deferred impact fee lien against the property in favor of the county, city, or town in the amount of the deferred impact fee. The deferred impact fee lien, which must include the legal description, tax account number, and address of the property, must also be: (i) In a form approved by the county, city, or town; (ii) Signed by all owners of the property, with all signatures acknowledged as required for a deed, and recorded in the county where the property is located; (iii) Binding on all successors in title after the recordation; and (iv) Junior and subordinate to one mortgage for the purpose of construction upon the same real property granted by the person who applied for the deferral of impact fees. (d)(i) If impact fees are not paid in accordance with a deferral authorized by this subsection (3), and in accordance with the term provisions established in (b) of this subsection (3), the county, city, or town may institute foreclosure proceedings in accordance with chapter 61.12 RCW. (ii) If the county, city, or town does not institute foreclosure proceedings for unpaid school impact fees within forty-five days after receiving notice from a school district requesting that it do so, the district may institute foreclosure proceedings with respect to the unpaid impact fees. (e)(i) Upon receipt of final payment of all deferred impact fees for a property, the county, city, or town must execute a release of deferred impact fee lien for the property. The property owner at the time of the release, at his or her expense, is responsible for recording the lien release. (ii) The extinguishment of a deferred impact fee lien by the foreclosure of a lien having priority does not affect the obligation to pay the impact fees as a condition of final inspection, certificate of occupancy, or equivalent certification, or at the time of closing of the first sale. (f) A county, city, or town with an impact fee deferral process on or before April 1, 2015, is exempt from the requirements of this subsection (3) if the deferral process delays all impact fees and remains in effect after September 1, 2016. (g)(i) Each applicant for a single-family residential construction permit, in accordance with his or her contractor registration number or other unique identification number, is entitled to annually receive deferrals under this subsection (3) for the first twenty single-family residential construction building permits per county, city, or town. A county, city, or town, however, may elect, by ordinance, to defer more than twenty single-family residential construction building permits for an applicant. If the county, city, or town collects impact fees on behalf of one or more school districts for which the collection of impact fees could be delayed, the county, city, or town must consult with the district or districts about the additional deferrals. A county, city, or town considering additional deferrals must give substantial weight to recommendations of each applicable school district regarding the number of additional deferrals. If the county, city, or town disagrees with the recommendations of one or more school districts, the county, city, or town must provide the district or districts with a written rationale for its decision. (ii) For purposes of this subsection (3)(g), an "applicant" includes an entity that controls the applicant, is controlled by the applicant, or is under common control with the applicant. (h) Counties, cities, and towns may collect reasonable administrative fees to implement this subsection (3) from permit applicants who are seeking to delay the payment of impact fees under this subsection (3). (i) In accordance with RCW * 44.28.812 and 43.31.980 , counties, cities, and towns must cooperate with and provide requested data, materials, and assistance to the department of commerce and the joint legislative audit and review committee. (4) The impact fees: (a) Shall only be imposed for system improvements that are reasonably related to the new development; (b) Shall not exceed a proportionate share of the costs of system improvements that are reasonably related to the new development; and (c) Shall be used for system improvements that will reasonably benefit the new development. (5)(a) Impact fees may be collected and spent only for the public facilities defined in RCW 82.02.090 which are addressed by a capital facilities plan element of a comprehensive land use plan adopted pursuant to the provisions of RCW 36.70A.070 or the provisions for comprehensive plan adoption contained in chapter 36.70 , 35.63, or 35A.63 RCW. After the date a county, city, or town is required to adopt its development regulations under chapter 36.70A RCW, continued authorization to collect and expend impact fees is contingent on the county, city, or town adopting or revising a comprehensive plan in compliance with RCW 36.70A.070 , and on the capital facilities plan identifying: (i) Deficiencies in public facilities serving existing development and the means by which existing deficiencies will be eliminated within a reasonable period of time; (ii) Additional demands placed on existing public facilities by new development; and (iii) Additional public facility improvements required to serve new development. (b) If the capital facilities plan of the county, city, or town is complete other than for the inclusion of those elements which are the responsibility of a special district, the county, city, or town may impose impact fees to address those public facility needs for which the county, city, or town is responsible.
RCW 82.47.030 — Washington Code / Title 82 / Chapter 47 / Section 030
RCW 82.47.030: Proceeds.
Status: in_force

The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and construction. However, a border area jurisdiction not directly connected to the continental United States may use the proceeds of the tax imposed under this chapter for transportation improvements as defined in RCW 36.73.015 .
RCW 82.04.440 — Washington Code / Title 82 / Chapter 04 / Section 440
RCW 82.04.440: Credit—Persons taxable on multiple activities.
Status: in_force

(1) Every person engaged in activities that are subject to tax under two or more provisions of RCW 82.04.230 through 82.04.298 , inclusive, is taxable under each provision applicable to those activities. (2) Persons taxable under RCW 82.04.2909 (2), 82.04.250 , 82.04.270 , 82.04.294 (2), or 82.04.260 (1)(b), (c), or (d), (4), (11), or (12) with respect to selling products in this state, including those persons who are also taxable under RCW 82.04.261 , are allowed a credit against those taxes for any (a) manufacturing taxes paid with respect to the manufacturing of products so sold in this state, and/or (b) extracting taxes paid with respect to the extracting of products so sold in this state or ingredients of products so sold in this state. Extracting taxes taken as credit under subsection (3) of this section may also be taken under this subsection, if otherwise allowable under this subsection. The amount of the credit may not exceed the tax liability arising under this chapter with respect to the sale of those products. (3) Persons taxable as manufacturers under RCW 82.04.240 or 82.04.260 (1)(b) or (12), including those persons who are also taxable under RCW 82.04.261 , are allowed a credit against those taxes for any extracting taxes paid with respect to extracting the ingredients of the products so manufactured in this state. The amount of the credit may not exceed the tax liability arising under this chapter with respect to the manufacturing of those products. (4) Persons taxable under RCW 82.04.230 , 82.04.240 , 82.04.2909 (1), 82.04.294 (1), 82.04.2404 , or 82.04.260 (1), (2), (4), (11), or (12), including those persons who are also taxable under RCW 82.04.261 , with respect to extracting or manufacturing products in this state are allowed a credit against those taxes for any (i) gross receipts taxes paid to another state with respect to the sales of the products so extracted or manufactured in this state, (ii) manufacturing taxes paid with respect to the manufacturing of products using ingredients so extracted in this state, or (iii) manufacturing taxes paid with respect to manufacturing activities completed in another state for products so manufactured in this state. The amount of the credit may not exceed the tax liability arising under this chapter with respect to the extraction or manufacturing of those products. (5) For the purpose of this section: (a) "Gross receipts tax" means a tax: (i) Which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax; and (ii) Which is also not, pursuant to law or custom, separately stated from the sales price. (b) "State" means (i) the state of Washington, (ii) a state of the United States other than Washington, or any political subdivision of such other state, (iii) the District of Columbia, and (iv) any foreign country or political subdivision thereof. (c) "Manufacturing tax" means a gross receipts tax imposed on the act or privilege of engaging in business as a manufacturer, and includes (i) the taxes imposed in RCW 82.04.240 , 82.04.2404 , 82.04.2909 (1), 82.04.260 (1), (2), (4), (11), and (12), and 82.04.294 (1); (ii) the tax imposed under RCW 82.04.261 on persons who are engaged in business as a manufacturer; and (iii) similar gross receipts taxes paid to other states. (d) "Extracting tax" means a gross receipts tax imposed on the act or privilege of engaging in business as an extractor, and includes (i) the tax imposed on extractors in RCW 82.04.230 and 82.04.260 (12); (ii) the tax imposed under RCW 82.04.261 on persons who are engaged in business as an extractor; and (iii) similar gross receipts taxes paid to other states. (e) "Business," "manufacturer," "extractor," and other terms used in this section have the meanings given in RCW 82.04.020 through 82.04.212 [ 82.04.217 ], notwithstanding the use of those terms in the context of describing taxes imposed by other states.
RCW 82.92.070 — Washington Code / Title 82 / Chapter 92 / Section 070
RCW 82.92.070: Certificate of occupancy—Process after issuance.
Status: in_force

(1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following: (a) A description of the work that has been completed and a statement that the eligible investment project qualifies the property for a sales and use tax deferral under this chapter; (b) A statement of the new affordable housing to be offered as a result of the new construction; and (c) A statement that the work has been completed within three years of the issuance of the conditional certificate of program approval. (2) Within 30 days after receipt of the statements required under subsection (1) of this section, the city must determine and notify the conditional recipient as to whether the work completed and the affordable housing to be offered are consistent with the application and the contract approved by the city, and the investment project continues to qualify for a tax deferral under this chapter. The conditional recipient must notify the department within 30 days from receiving the city's determination to schedule an audit of the deferred taxes. The department must determine the amount of sales and use taxes qualifying for the deferral. If the department determines that purchases were not eligible for deferral it must assess interest, but not penalties, on the nonqualifying amounts. (3) The city must notify the conditional recipient within 30 days that a tax deferral under this chapter is denied if the city determines that: (a) The work was not completed within three years of the application date; (b) The work was not constructed consistent with the application or other applicable requirements; (c) The affordable housing units to be offered are not consistent with the application and criteria of this chapter; or (d) The owner's property is otherwise not qualified for a sales and use tax deferral under this chapter. (4) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the conditional recipient and that the conditional recipient has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority may extend the deadline for completion of the work for a period not to exceed 24 consecutive months. (5) The city's governing authority may enact an ordinance to provide a process for a conditional recipient to appeal a decision by the city that the conditional recipient is not entitled to a deferral of sales and use taxes. The conditional recipient may appeal a decision by the city to deny a deferral of sales and use taxes in superior court under RCW 34.05.510 through 34.05.598 , if the appeal is filed within 30 days of notification by the city to the conditional recipient. (6) A city denying a conditional recipient of a sales and use tax deferral under subsection (3) of this section must notify the department and taxes deferred under this chapter are immediately due and payable, subject to any appeal by the conditional recipient. The department must assess interest at the rate provided for delinquent taxes and penalties retroactively to the date of deferral. A debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient.
RCW 82.38.032 — Washington Code / Title 82 / Chapter 38 / Section 032
RCW 82.38.032: Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
Status: in_force

International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
RCW 82.12.801 — Washington Code / Title 82 / Chapter 12 / Section 801
RCW 82.12.801: Exemptions—Uses of vessel, vessel's trailer by dealer.
Status: in_force

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in RCW 88.02.310 , by a vessel dealer registered under chapter 88.02 RCW: (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, if the vessel is held for sale; (b) Training activity of a dealer's employees, agents, or subcontractors involved in the sale of the dealer's vessels, if the vessel is held for sale; (c) Activities to promote the sale of the dealer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from promotional vessel events for the express purpose of displaying a dealer's vessels for sale, provided it is displayed on the vessel that it is, in fact, for sale and the identification of the registered vessel dealer offering the vessel for sale is also displayed on the vessel; (d) Any vessel loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities; (e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show; (f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in RCW 88.02.310 , or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and (g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer. (2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.
RCW 82.24.290 — Washington Code / Title 82 / Chapter 24 / Section 290
RCW 82.24.290: Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
Status: in_force

The taxes imposed by this chapter do not apply to the sale of cigarettes to: (1) United States army, navy, air force, marine corps, or coast guard exchanges and commissaries and navy or coast guard ships' stores; (2) The United States veterans' administration; or (3) Any authorized purchaser from the federal instrumentalities named in subsection (1) or (2) of this section.
RCW 82.50.901 — Washington Code / Title 82 / Chapter 50 / Section 901
RCW 82.50.901: Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 ss 35-76.
Status: in_force

(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972. (2) Sections 36 through 50 of this 1971 amendatory act shall be operative and in effect only until and including December 31, 1972, at which time, they, in their entirety, shall expire without any further action of the legislature. The expiration of such sections shall not be construed as affecting any existing right acquired under the expired statutes, nor as affecting any proceeding instituted thereunder, nor any rule, regulation, or order promulgated thereunder, nor any administrative action taken thereunder. (3) Sections 55 through 76 of this 1971 amendatory act shall take effect on January 1, 1973 without any further action of the legislature.
RCW 82.08.0253 — Washington Code / Title 82 / Chapter 08 / Section 0253
RCW 82.08.0253: Exemptions—Sale and distribution of newspapers.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to: (a) The distribution and newsstand sale of printed newspapers; and (b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper: (i) Shares content with the printed newspaper; and (ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper. (2) For purposes of this section, "printed newspaper" means a publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper.
RCW 82.52.010 — Washington Code / Title 82 / Chapter 52 / Section 010
RCW 82.52.010: State accepts provisions of federal (Buck) act.
Status: in_force

The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on October 9, 1940, and entitled: "An Act to permit the states to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in federal areas, and for other purposes."
RCW 82.42.095 — Washington Code / Title 82 / Chapter 42 / Section 095
RCW 82.42.095: Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Status: in_force

An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.
RCW 82.29A.055 — Washington Code / Title 82 / Chapter 29A / Section 055
RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
Status: in_force

(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if: (a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010 ; (b) There is no taxable leasehold interest in the tax exempt property; (c) The property is located outside of the tribe's reservation; and (d) The property is not otherwise exempt from taxation by federal law. (2) The amount of the payment in lieu of leasehold excise taxes must be determined jointly and in good faith negotiation between the tribe that owns the property and the county and any city in which the property is located. However, the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. If the tribe and the county and any city cannot agree to terms on the amount of payment in lieu of taxes, the department may determine the rate, provided that the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. (3) Payment must be made by the tribe to the county. The county treasurer must distribute all such money collected solely to the local taxing districts, including cities, in the same proportion that each local taxing district would have shared if a leasehold excise tax had been levied.
RCW 82.01.060 — Washington Code / Title 82 / Chapter 01 / Section 060
RCW 82.01.060: Director—Powers and duties—Rule-making authority.
Status: in_force

The director of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the director, through the department of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the department, must: (1) Assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the tax commission at the time chapter 26, Laws of 1967 ex. sess. takes effect or which the legislature may hereafter make the responsibility of the director or of the department; (2) Make, adopt and publish such rules as he or she may deem necessary or desirable to carry out the powers and duties imposed upon him or her or the department by the legislature. However, the director may not adopt rules after July 23, 1995, that are based solely on a section of law stating a statute's intent or purpose, on the enabling provisions of the statute establishing the agency, or on any combination of such provisions, for statutory authority to adopt any rule; (3) Rules adopted by the tax commission before July 23, 1995, remain in force until such time as they may be revised or rescinded by the director; (4) Provide by general regulations for an adequate system of departmental review of the actions of the department or of its officers and employees in the assessment or collection of taxes; (5) Maintain a tax research section with sufficient technical, clerical and other employees to conduct constant observation and investigation of the effectiveness and adequacy of the revenue laws of this state and of the sister states in order to assist the governor, the legislature and the director in estimation of revenue, analysis of tax measures, and determination of the administrative feasibility of proposed tax legislation and allied problems; (6) Recommend to the governor such amendments, changes in, and modifications of the revenue laws as seem proper and requisite to remedy injustice and irregularities in taxation, and to facilitate the assessment and collection of taxes in the most economical manner; (7) Provide the opportunity for any person feeling aggrieved by any action taken against the person by the department in the administration of chapters 19.02 , 19.80, and 59.30 RCW to request a review of the department's action. Such review may be conducted as a brief adjudicative proceeding under RCW 34.05.485 through 34.05.494 ; and (8)(a) Establish background investigation policies applicable to those current and prospective department employees and contractors that are or may be authorized by the department to access federal tax information. Such policies must require a criminal history record check through the Washington state patrol criminal identification system and through the federal bureau of investigation, at the expense of the department. The record check must include a fingerprint check using a complete Washington state criminal identification fingerprint card, which must be forwarded by the Washington state patrol to the federal bureau of investigation. The department's background investigation policies must also satisfy any specific background investigation standards established by the internal revenue service. (b) Information received by the department pursuant to this subsection may be used only for the purposes of making, supporting, or defending decisions regarding the appointment, hiring, or retention of persons, or for complying with any requirements from the internal revenue service. Further dissemination or use of the information is prohibited, notwithstanding any other provision of law.
RCW 82.16.023 — Washington Code / Title 82 / Chapter 16 / Section 023
RCW 82.16.023: Tax preferences—Expiration dates.
Status: in_force

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
RCW 82.08.0274 — Washington Code / Title 82 / Chapter 08 / Section 0274
RCW 82.08.0274: Exemptions—Sales of form lumber to person engaged in constructing, repairing, etc., structures for consumers.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of form lumber to any person engaged in the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon or above real property of or for consumers: PROVIDED, That such lumber is used or to be used first by such person for the molding of concrete in a single such contract, project or job and is thereafter incorporated into the product of that same contract, project or job as an ingredient or component thereof.
RCW 82.02.010 — Washington Code / Title 82 / Chapter 02 / Section 010
RCW 82.02.010: Definitions.
Status: in_force

For the purpose of this title, unless the context clearly requires otherwise: (1) "Cannabis," "cannabis-infused products," and "useable cannabis" have the meanings provided in RCW 69.50.101 ; (2) "Department" means the department of revenue of the state of Washington; (3) "Director" means the director of the department of revenue of the state of Washington; (4) "Frontier county" means a county with a population density of fewer than 50 persons per square mile as determined by the office of financial management and published each year by the department. A county with a population density of 21 or fewer persons per square mile is a "frontier one" county. A county with a population density of more than 21 but fewer than 50 persons per square mile is a "frontier two" county. Every frontier county is also a rural county as defined in RCW 82.14.370 and eligible for all benefits, services, and programs unless a frontier county is specifically excluded in the authorizing statute; (5) "Taxpayer" includes any individual, group of individuals, corporation, or association liable for any tax or the collection of any tax hereunder, or who engages in any business or performs any act for which a tax is imposed by this title. "Taxpayer" also includes any person liable for any fee or other charge collected by the department under any provision of law, including registration assessments and delinquency fees imposed under RCW 59.30.050 ; and (6) Words in the singular number include the plural and the plural include the singular. Words in one gender include all other genders.
RCW 82.02.030 — Washington Code / Title 82 / Chapter 02 / Section 030
RCW 82.02.030: Additional tax rates.
Status: in_force

The rate of the additional taxes under RCW 54.28.020 (2), 54.28.025 (2), 66.24.210 (2), 82.16.020 (2), 82.27.020 (5), and 82.29A.030 (2) shall be seven percent.
RCW 82.32.745 — Washington Code / Title 82 / Chapter 32 / Section 745
RCW 82.32.745: Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
Status: in_force

(1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of the agreement. The review shall include a determination of whether the software adequately classifies this state's product-based sales tax exemptions. Upon completing the review, the department shall certify to the governing board its acceptance or rejection of the classifications made by the system. (2) Certified service providers and model 2 sellers shall be held harmless and are not liable for sales or use taxes, nor interest or penalties on those taxes, not collected due to reliance on the certification of the department under subsection (1) of this section. (3) The relief from liability provided to certified service providers and model 2 sellers under subsection (2) of this section does not apply with respect to the incorrect classification of an item or transaction into a product-based exemption certified by the department unless that item or transaction is contained in a listing of items or transactions within a product definition approved by the governing board or the department. (4) If the department determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification. The certified service provider or model 2 seller has ten days to revise the classification after receipt of notice from the department. Upon the expiration of the ten days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use taxes.
RCW 82.04.338 — Washington Code / Title 82 / Chapter 04 / Section 338
RCW 82.04.338: Exemptions—Hop commodity commission or hop commodity board business.
Status: in_force

This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if: (1) The activity is approved by a referendum conducted by the commission or board; (2) the person is specified in information distributed by the commission or board for the referendum as a person who is to conduct the activity; and (3) the referendum is conducted in the manner prescribed by the statutes governing the commission or board for approving assessments or expenditures, or otherwise authorizing or approving activities of the commission or board. As used in this section, "nonprofit organization" means an organization that is exempt from federal income tax under 26 U.S.C. [Sec.] 501(c)(5).
RCW 82.14.034 — Washington Code / Title 82 / Chapter 14 / Section 034
RCW 82.14.034: Alteration of county's share of city's tax receipts pursuant to government service agreement.
Status: in_force

The percentage of a city's sales and use tax receipts that a county receives 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 82.04.294 — Washington Code / Title 82 / Chapter 04 / Section 294
RCW 82.04.294: Tax on manufacturers or wholesalers of solar energy systems.
Status: in_force

(1) Upon every person engaging within this state in the business of manufacturing solar energy systems using photovoltaic modules or stirling converters, or of manufacturing solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers to be used exclusively in components of such systems; as to such persons the amount of tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or in the case of processors for hire, equal to the gross income of the business, multiplied by the rate of 0.275 percent. (2) Upon every person engaging within this state in the business of making sales at wholesale of solar energy systems using photovoltaic modules or stirling converters, or of solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers to be used exclusively in components of such systems, manufactured by that person; as to such persons the amount of tax with respect to such business is equal to the gross proceeds of sales of the solar energy systems using photovoltaic modules or stirling converters, or of the solar grade silicon to be used exclusively in components of such systems, multiplied by the rate of 0.275 percent. (3) Silicon solar wafers, silicon solar cells, thin film solar devices, solar grade silicon, or compound semiconductor solar wafers are "semiconductor materials" for the purposes of RCW 82.08.9651 and 82.12.9651 . (4) The definitions in this subsection apply throughout this section. (a) "Compound semiconductor solar wafers" means a semiconductor solar wafer composed of elements from two or more different groups of the periodic table. (b) "Module" means the smallest nondivisible self-contained physical structure housing interconnected photovoltaic cells and providing a single direct current electrical output. (c) "Photovoltaic cell" means a device that converts light directly into electricity without moving parts. (d) "Silicon solar cells" means a photovoltaic cell manufactured from a silicon solar wafer. (e) "Silicon solar wafers" means a silicon wafer manufactured for solar conversion purposes. (f) "Solar energy system" means any device or combination of devices or elements that rely upon direct sunlight as an energy source for use in the generation of electricity. (g) "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. (h) "Stirling converter" means a device that produces electricity by converting heat from a solar source utilizing a stirling engine. (i) "Thin film solar devices" means a nonparticipating substrate on which various semiconducting materials are deposited to produce a photovoltaic cell that is used to generate electricity. (5) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534 . (6) This section expires July 1, 2032.
RCW 82.12.0256 — Washington Code / Title 82 / Chapter 12 / Section 0256
RCW 82.12.0256: Exemptions—Use of motor vehicle and special fuel—Conditions.
Status: in_force

The provisions of this chapter do not apply in respect to the use of: (1) Special fuel purchased in this state upon which a refund is obtained as provided in RCW 82.38.180 (1)(b); and (2) Motor vehicle and special fuel if: (a) The fuel is used for the purpose of public transportation and the purchaser is entitled to a refund or an exemption under RCW 82.38.080 (1) (f) and (g) or 82.38.180 (3)(b); or (b) The fuel is purchased by a private, nonprofit transportation provider certified under chapter 81.66 RCW and the purchaser is entitled to a refund or an exemption under RCW 82.38.080 (1)(d) or 82.38.180 (3)(a); or (c) The fuel is purchased by a public transportation benefit area created under chapter 36.57A RCW or a county-owned ferry or county ferry district created under chapter 36.54 RCW for use in passenger-only ferry vessels; or (d) The fuel is taxable under chapter 82.38 RCW. However, the use of motor vehicle and special fuel upon which a refund of the applicable fuel tax is obtained is not exempt under this subsection (2)(d) and the director of licensing must deduct from the amount of such tax to be refunded the amount of tax due under this chapter and remit the same each month to the department of revenue; or (e) The fuel is purchased by a county-owned ferry for use in ferry vessels after June 30, 2013; or (f) The fuel is purchased by the Washington state ferry system for use in a state-owned ferry after June 30, 2013.
RCW 82.08.807 — Washington Code / Title 82 / Chapter 08 / Section 807
RCW 82.08.807: Exemptions—Direct mail delivery charges.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.
RCW 82.08.832 — Washington Code / Title 82 / Chapter 08 / Section 832
RCW 82.08.832: Exemptions—Sales of gun safes.
Status: in_force

(1) The tax levied by RCW 82.08.020 does not apply to sales of gun safes. (2) As used in this section and RCW 82.12.832 , "gun safe" means an enclosure specifically designed or modified for the purpose of storing a firearm and equipped with a padlock, key lock, combination lock, or similar locking device which, when locked, prevents the unauthorized use of the firearm.
RCW 82.82.040 — Washington Code / Title 82 / Chapter 82 / Section 040
RCW 82.82.040: Repayment of deferred taxes.
Status: in_force

(1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is no longer an "eligible investment project" under RCW 82.82.010 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 are immediately due according to the following schedule: Year in which use occurs % of deferred taxes due 1 100% 2 87.5% 3 75% 4 62.5% 5 50% 6 37.5% 7 25% 8 12.5% (b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010 (5), the lessee is responsible for payment to the extent the lessee has received the economic benefit. (3) The department must assess interest at the rate provided for delinquent taxes under chapter 82.32 RCW, but not penalties, retroactively to the date of deferral. 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 82.24.560 — Washington Code / Title 82 / Chapter 24 / Section 560
RCW 82.24.560: Fees and penalties credited to general fund.
Status: in_force

Except as specified in RCW 70.155.120 , all fees and penalties received or collected by the department of revenue pursuant to this chapter shall be paid to the state treasurer, to be credited to the general fund.
RCW 82.64.902 — Washington Code / Title 82 / Chapter 64 / Section 902
RCW 82.64.902: Severability—1989 c 271.
Status: in_force

See note following RCW 9.94A.510 .
RCW 82.12.195 — Washington Code / Title 82 / Chapter 12 / Section 195
RCW 82.12.195: Bundled transactions—Tax imposed.
Status: in_force

(1) Except as provided in subsection (5) of this section, the use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020 . (2) The use of each product acquired in a transaction described in RCW 82.08.190 (4) (a) or (b) is subject to the tax imposed by RCW 82.12.020 if the service that is the true object of the transaction is subject to the tax imposed by RCW 82.12.020 . If the service that is the true object of the transaction is not subject to the tax imposed by RCW 82.12.020 , the use of each product acquired in the transaction is not subject to the tax imposed by RCW 82.12.020 . (3) The use of each product acquired in a transaction described in RCW 82.08.190 (4)(c) is not subject to the tax imposed by RCW 82.12.020 . (4) The use of each product in a transaction described in RCW 82.08.190 (4)(d) is not subject to the tax imposed by RCW 82.12.020 . (5) The tax imposed by RCW 82.12.020 does not apply in respect to the use of each product acquired in a bundled transaction consisting entirely of the sale of services or of services and prepared food, if the products are provided to a resident, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. A single bundled transaction involving both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" has the same meaning as in RCW 82.08.0293 . (6) The definitions in RCW 82.08.190 apply to this section.
RCW 82.82.020 — Washington Code / Title 82 / Chapter 82 / Section 020
RCW 82.82.020: Application for deferral—Annual tax performance report.
Status: in_force

(1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department's receipt of an application may not be deferred. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days. (2) Applications for deferral of taxes under this section may not be made after December 31, 2020. (3) Each recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010 (5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report. (4) A recipient who must repay deferred taxes under RCW 82.82.040 because the department has found that an investment project is no longer an eligible investment project is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
RCW 82.04.4497 — Washington Code / Title 82 / Chapter 04 / Section 4497
RCW 82.04.4497: Credit—Sale or exchange of long-term capital assets.
Status: in_force

(1) To avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under RCW 82.87.040 . The credit is equal to the amount of tax imposed under this chapter on such sale or exchange. (2) The credit may be used against any tax due under this chapter. (3) The credit under this section is earned in regards to a sale or exchange, and may be claimed against taxes due under this chapter, for the tax reporting period in which the sale or exchange occurred. The credit claimed for a tax reporting period may not exceed the tax otherwise due under this chapter for that tax reporting period. Unused credit may not be carried forward or backward to another tax reporting period. No refunds may be granted for unused credit under this section. (4) If the credit reduces the amount of taxes deposited into the workforce education investment account established in RCW 43.79.195 , the department must transfer an equal amount from the general fund to the workforce education investment account. (5) This section expires January 1, 2026.
RCW 82.12.865 — Washington Code / Title 82 / Chapter 12 / Section 865
RCW 82.12.865: Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
Status: in_force

(1) The provisions of this chapter do not apply with respect to the use of diesel fuel, biodiesel fuel, or aircraft fuel, by a farm fuel user for agricultural purposes. This exemption applies to a fuel blend if all of the component fuels of the blend would otherwise be exempt under this subsection if the component fuels were acquired as separate products. (2) The definitions in RCW 82.08.865 apply to this section.
RCW 82.38.020 — Washington Code / Title 82 / Chapter 38 / Section 020
RCW 82.38.020: Definitions.
Status: in_force

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Blended fuel" means a mixture of fuel and another liquid, other than a de minimis amount of the liquid. (2) "Blender" means a person who produces blended fuel outside the bulk transfer-terminal system. (3) "Bond" means a bond duly executed with a corporate surety qualified under chapter 48.28 RCW payable to the state of Washington conditioned upon faithful performance of all requirements of this chapter. (4) "Bulk transfer-terminal system" means the fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer-terminal system. (5) "Bulk transfer" means a transfer of fuel by pipeline or vessel. (6) "Bulk storage" means the placing of fuel into a receptacle other than the fuel supply tank of a motor vehicle. (7) "Deny" means to decline acceptance of an application for licensure or reinstatement. (8) "Department" means the department of licensing. (9) "Distributor" means a person who acquires fuel outside the bulk transfer-terminal system for importation into Washington, from a terminal or refinery rack located within Washington for distribution within Washington, or for immediate export outside the state of Washington. (10) "Dyed special fuel user" means a person authorized by the internal revenue code to operate a motor vehicle on the highway using dyed special fuel, in which the use is not exempt from the fuel tax. (11) "Evasion" or "evade" means to diminish or avoid the computation, assessment, or payment of authorized taxes or fees through: (a) A knowing: False statement; omission; misrepresentation of fact; or other act of deception; (b) An intentional: Failure to file a return or report; or other act of deception; or (c) The unlawful use of dyed special fuel. (12) "Exempt sale" means the sale of fuel to a person whose use of fuel is exempt from the fuel tax. (13) "Export" means to obtain fuel in this state for sales or distribution outside the state. Fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state. (14) "Exporter" means a person who purchases fuel physically located in this state at the time of purchase and directly exports the fuel by a means other than the bulk transfer-terminal system to a destination outside of the state. If the exporter of record is acting as an agent, the person for whom the agent is acting is the exporter. If there is no exporter of record, the owner of the fuel at the time of exportation is the exporter. (15) "Fuel" means motor vehicle fuel or special fuel. (16) "Fuel user" means a person engaged in uses of fuel that are not specifically exempted from the fuel tax imposed under this chapter. (17) "Highway" means every way or place open to the use of the public, as a matter of right, for the purpose of vehicular travel. (18) "Import" means to bring fuel into this state by a means of conveyance other than the fuel supply tank of a motor vehicle. (19) "Importer" means a person who imports fuel into the state by a means other than the bulk transfer-terminal system. If the importer of record is acting as an agent, the person for whom the agent is acting is the importer. If there is no importer of record, the owner of the fuel at the time of importation is the importer. (20) "International fuel tax agreement licensee" means a fuel user operating qualified motor vehicles in interstate commerce and licensed by the department under the international fuel tax agreement. (21) "Licensee" means a person holding a license issued under this chapter. (22) "Motor vehicle" means a self-propelled vehicle utilizing fuel as a means of propulsion. (23) "Motor vehicle fuel" means gasoline and any other inflammable gas or liquid, by whatsoever name the gasoline, gas, or liquid may be known or sold the chief use of which is as a fuel for the propulsion of motor vehicles or vessels. (24) "Natural gas" means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form. (25) "Person" means any individual, partnership, association, public or private corporation, limited liability company, or any other type of legal or commercial entity, including their members, managers, partners, directors, or officers. (26) "Position holder" means a person who holds the inventory position in fuel, as reflected by the records of the terminal operator. A person holds the inventory position if the person has a contractual agreement with the terminal for the use of storage facilities and terminating services. "Position holder" includes a terminal operator that owns fuel in their terminal. (27) "Rack" means a mechanism for delivering fuel from a refinery or terminal into a truck, trailer, railcar, or other means of nonbulk transfer. (28) "Refiner" means a person who owns, operates, or otherwise controls a refinery. (29) "Refuse" has the same meaning as "deny" in subsection (7) of this section. (30) "Removal" means a physical transfer of fuel other than by evaporation, loss, or destruction. (31) "Revoke" means to prohibit all authority granted by this chapter, including the display and use of credentials issued by the department for a period of one year or greater or for an indefinite period. (32) "Special fuel" means diesel fuel, propane, natural gas, kerosene, biodiesel, and any other combustible liquid or gas by whatever name the liquid or gas may be known or sold for the generation of power to propel a motor vehicle on the highways, except it does not include motor vehicle fuel. (33) "Supplier" means a person who holds a federal certificate of registry issued under the internal revenue code and authorizes the person to engage in tax-free transactions of fuel in the bulk transfer-terminal system. (34) "Suspend" means to restrict the grant of authority under this chapter for a period of less than one calendar year. (35) "Terminal" means a fuel storage and distribution facility that has been assigned a terminal control number by the internal revenue service. (36) "Terminal operator" means a person who owns, operates, or otherwise controls a terminal. (37) "Two-party exchange" or "buy-sell agreement" means a transaction in which taxable fuel is transferred from one licensed supplier to another licensed supplier whereby the supplier that is the position holder agrees to deliver taxable fuel to the other supplier or the other supplier's customer at the terminal at which the delivering supplier is the position holder.
RCW 82.14.020 — Washington Code / Title 82 / Chapter 14 / Section 020
RCW 82.14.020: Definitions.
Status: in_force

For purposes of this chapter: (1) "City" means a city or town; (2) The meaning ascribed to words and phrases in chapters 82.04 , 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply; (3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150 , as now or hereafter amended; and (4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.
RCW 82.87.020 — Washington Code / Title 82 / Chapter 87 / Section 020
RCW 82.87.020: Definitions.
Status: in_force

*** CHANGE IN 2026 *** (SEE 1376.SL ) ***

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Adjusted capital gain" means federal net long-term capital gain: (a) Plus any amount of long-term capital loss from a sale or exchange that is exempt from the tax imposed in this chapter, to the extent such loss was included in calculating federal net long-term capital gain; (b) Plus any amount of long-term capital loss from a sale or exchange that is not allocated to Washington under RCW 82.87.100 , to the extent such loss was included in calculating federal net long-term capital gain; (c) Plus any amount of loss carryforward from a sale or exchange that is not allocated to Washington under RCW 82.87.100 , to the extent such loss was included in calculating federal net long-term capital gain; (d) Less any amount of long-term capital gain from a sale or exchange that is not allocated to Washington under RCW 82.87.100 , to the extent such gain was included in calculating federal net long-term capital gain; and (e) Less any amount of long-term capital gain from a sale or exchange that is exempt from the tax imposed in this chapter, to the extent such gain was included in calculating federal net long-term capital gain. (2) "Capital asset" has the same meaning as provided by Title 26 U.S.C. Sec. 1221 of the internal revenue code and also includes any other property if the sale or exchange of the property results in a gain that is treated as a long-term capital gain under Title 26 U.S.C. Sec. 1231 or any other provision of the internal revenue code. (3) "Federal net long-term capital gain" means the net long-term capital gain reportable for federal income tax purposes determined as if Title 26 U.S.C. Secs. 55 through 59, 1400Z-1, and 1400Z-2 of the internal revenue code did not exist. (4) "Individual" means a natural person. (5) "Internal revenue code" means the United States internal revenue code of 1986, as amended, as of July 25, 2021, or such subsequent date as the department may provide by rule consistent with the purpose of this chapter. (6) "Long-term capital asset" means a capital asset that is held for more than one year. (7) "Long-term capital gain" means gain from the sale or exchange of a long-term capital asset. (8) "Long-term capital loss" means a loss from the sale or exchange of a long-term capital asset. (9) "Real estate" means land and fixtures affixed to land. "Real estate" also includes used mobile homes, used park model trailers, used floating homes, and improvements constructed upon leased land. (10)(a) "Resident" means an individual: (i) Who is domiciled in this state during the taxable year, unless the individual (A) maintained no permanent place of abode in this state during the entire taxable year, (B) maintained a permanent place of abode outside of this state during the entire taxable year, and (C) spent in the aggregate not more than 30 days of the taxable year in this state; or (ii) Who is not domiciled in this state during the taxable year, but maintained a place of abode and was physically present in this state for more than 183 days during the taxable year. (b) For purposes of this subsection, "day" means a calendar day or any portion of a calendar day. (c) An individual who is a resident under (a) of this subsection is a resident for that portion of a taxable year in which the individual was domiciled in this state or maintained a place of abode in this state. (11) "Taxable year" means the taxpayer's taxable year as determined under the internal revenue code. (12) "Taxpayer" means an individual subject to tax under this chapter. (13) "Washington capital gains" means an individual's adjusted capital gain, as modified in RCW 82.87.060 , for each return filed under this chapter.
RCW 82.26.020 — Washington Code / Title 82 / Chapter 26 / Section 020
RCW 82.26.020: Tax imposed—Deposited into the general fund.
Status: in_force

(1) There is levied and collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate: (a) For cigars except little cigars, ninety-five percent of the taxable sales price of cigars, not to exceed sixty-five cents per cigar; (b) For all tobacco products except those covered under separate provisions of this subsection, ninety-five percent of the taxable sales price. The tax imposed on a product under this subsection must be reduced by fifty percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(1), or by twenty-five percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(2). The tax reduction applies during the period the modified risk tobacco product order is in effect; (c) For moist snuff, as established in this subsection (1)(c) and computed on the net weight listed by the manufacturer: (i) On each single unit consumer-sized can or package whose net weight is one and two-tenths ounces or less, a rate per single unit that is equal to the greater of 2.526 dollars or eighty-three and one-half percent of the cigarette tax under chapter 82.24 RCW multiplied by twenty; or (ii) On each single unit consumer-sized can or package whose net weight is more than one and two-tenths ounces, a proportionate tax at the rate established in (c)(i) of this subsection (1) on each ounce or fractional part of an ounce; and (d) For little cigars, an amount per cigar equal to the cigarette tax under chapter 82.24 RCW. (2) Taxes under this section must be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers, or (d) handles for sale any tobacco products that are within this state but upon which tax has not been imposed. (3) The moneys collected under this section must be deposited into the state general fund.
RCW 82.44.190 — Washington Code / Title 82 / Chapter 44 / Section 190
RCW 82.44.190: Transportation infrastructure account—Deposits and distributions—Subaccounts.
Status: in_force

The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold to finance surface transportation projects from the transportation infrastructure account shall be deposited into the account. Principal and interest payments made on loans from the transportation infrastructure account shall be deposited into the account. Moneys in the account shall be available for purposes specified in RCW 82.44.195 . Expenditures from the transportation infrastructure account shall be subject to appropriation by the legislature. To the extent required by federal law or regulations promulgated by the United States secretary of transportation, the state treasurer is authorized to create separate subaccounts within the transportation infrastructure account.
RCW 82.04.4272 — Washington Code / Title 82 / Chapter 04 / Section 4272
RCW 82.04.4272: Deductions—Direct mail delivery charges.
Status: in_force

(1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser. (2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010 .
RCW 82.18.040 — Washington Code / Title 82 / Chapter 18 / Section 040
RCW 82.18.040: Collection of tax—Payment to state.
Status: in_force

(1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050 . For the period beginning July 1, 2011, and ending June 30, 2015, taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures. For fiscal years 2016, 2017, and 2018, one-half of the taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures and the remainder deposited in the education legacy trust account created in RCW 83.100.230 . For fiscal years 2019 through 2023, taxes received by the state under this chapter must be deposited in the education legacy trust account created in RCW 83.100.230 . Any person collecting the tax who appropriates or converts the tax collected is guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax. (2) The tax is due from the taxpayer within twenty-five days from the date the taxpayer is billed by the person collecting the tax. (3) The tax is due from the person collecting the tax at the end of the tax period in which the tax is received from the taxpayer. If the taxpayer remits only a portion of the total amount billed for taxes, consideration, and related charges, the amount remitted must be applied first to payment of the solid waste collection tax and this tax has priority over all other claims to the amount remitted.
RCW 82.32A.050 — Washington Code / Title 82 / Chapter 32A / Section 050
RCW 82.32A.050: Taxpayer services program.
Status: in_force

The department of revenue shall maintain a taxpayer services program consisting of, but not limited to: (1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence; (2) Conducting tax workshops at locations most conveniently accessible to the majority of taxpayers affected; and (3) Publishing written bulletins, instructions, current revenue laws, rules, court decisions, and interpretive rulings of the department of revenue.
RCW 82.04.650 — Washington Code / Title 82 / Chapter 04 / Section 650
RCW 82.04.650: Exemptions—Investment conduits and securitization entities.
Status: in_force

(1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities. (2) For purposes of this section, the following definitions apply: (a) "Investment conduit" means an entity formed by a financial institution as defined in RCW 82.04.080 for the express purpose of holding or owning cash or securities if the entity formed: (i) Has no employees; (ii) Has no direct profit-making motive; (iii) Owns no tangible assets, other than cash or securities; (iv) Holds or owns cash or securities solely as a conduit, allocating its income to holders of its ownership interests; and (v) Has, within twelve months of its organization or initial capitalization date, issued ownership interests to other than affiliated persons, equal to or greater than twenty-five percent of its total issued ownership interests. (b) "Securities" has the same meaning as in section 2 of the securities act of 1933 and includes eligible assets as defined by Rule 3a-7 of the investment company act, as the law and rule exist on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section. (c) "Securitization entity" means an entity created by a bank holding company if the entity created: (i) Has no employees; (ii) Has no direct profit-making motive; (iii) Owns no tangible assets, other than cash, fixed or revolving discrete pools of credit or charge card receivables originated by a financial institution, or securities; (iv) Acts solely as a conduit, allocating its income to holders of its ownership interests; and (v) Has as its sole business activities the: (A) Acquisition of such discrete pools of credit or charge card receivables; and (B) Issuance or causing the issuance of securities primarily to persons not affiliated with the entity. (d) "Bank holding company" has the same meaning as provided in the bank holding company act of 1956, 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. (e) "No direct profit-making motive" means that all of an entity's income, less a reasonable servicing fee, is paid to holders of its ownership interests. (f) "Ownership interest" means interests categorized as debt or equity for purposes of federal tax or generally accepted accounting principles. (g) "Affiliated" has the same meaning as in RCW 82.04.645 .
RCW 82.89.050 — Washington Code / Title 82 / Chapter 89 / Section 050
RCW 82.89.050: Requirements for recipients—Meaningful construction.
Status: in_force

(1) The recipient of a deferral certificate under RCW 82.89.040 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate unless construction was delayed due to circumstances beyond the recipient's control. Lack of funding is not considered a circumstance beyond the recipient's control. (2) If the recipient does not begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, the deferral certificate issued under RCW 82.89.040 is invalid and taxes deferred under this chapter are due immediately.
RCW 82.08.0288 — Washington Code / Title 82 / Chapter 08 / Section 0288
RCW 82.08.0288: Exemptions—Lease of certain irrigation equipment.
Status: in_force

The tax levied by RCW 82.08.020 does not apply to the lease of irrigation equipment if: (1) The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor; (2) The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment; (3) The irrigation equipment is attached to the land in whole or in part; (4) The irrigation equipment is not used in the production of cannabis; and (5) The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
RCW 82.12.0251 — Washington Code / Title 82 / Chapter 12 / Section 0251
RCW 82.12.0251: Exemptions—Use of tangible personal property by nonresident while temporarily within state—Use of household goods, personal effects, and private motor vehicles acquired in another state while resident of other state—Use of certain warranties.
Status: in_force

The provisions of this chapter do not apply in respect to the use: (1) Of any article of tangible personal property or any digital good or digital code, and any services that were rendered in respect to such property, brought into the state of Washington by a nonresident thereof for his or her use or enjoyment while temporarily within the state of Washington unless such property is used in conducting a nontransitory business activity within the state of Washington; (2) By a nonresident of Washington of a motor vehicle or trailer which is registered or licensed under the laws of the state of his or her residence, and which is not required to be registered or licensed under the laws of Washington, including motor vehicles or trailers exempt pursuant to a declaration issued by the department of licensing under RCW 46.85.060 , and services rendered outside the state of Washington in respect to such property; (3) Of household goods, including digital goods, and digital codes, personal effects, private motor vehicles, and services rendered in respect to such property, by a bona fide resident of Washington, or nonresident members of the armed forces who are stationed in Washington pursuant to military orders, if such articles and services were acquired and used by such person in another state while a bona fide resident thereof and such acquisition and use occurred more than ninety days prior to the time he or she entered Washington. For purposes of this subsection, private motor vehicles do not include motor homes; (4) Of an extended warranty, to the extent that the property covered by the extended warranty is exempt under this section from the tax imposed under this chapter. For purposes of this section, "state" means a state of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof, and "services" means services defined as retail sales in RCW 82.04.050 (2) (a) or (g).
RCW 82.32.117 — Washington Code / Title 82 / Chapter 32 / Section 117
RCW 82.32.117: Application for court approval of subpoena prior to issuance—No notice required.
Status: in_force

(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must: (a) State that an order is sought pursuant to this subsection; (b) Adequately specify the records, documents, or testimony; and (c) Declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the department's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the department's authority. (2) Where the application under this subsection is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this subsection constitutes authority of law for the agency to subpoena the records or testimony. (3) The department or its duly authorized agent may seek approval and a court may issue an order under this subsection without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation. (4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges. (5) The department may not disclose any return or tax information, as defined in RCW 82.32.330 , obtained in response to a subpoena issued under this section, except as authorized in RCW 82.32.330 . (6) A third party may not be held civilly liable for any harm resulting from that person's compliance with a subpoena issued under the authority of this section. (7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.
RCW 82.04.900 — Washington Code / Title 82 / Chapter 04 / Section 900
RCW 82.04.900: Construction—1961 c 15.
Status: in_force

RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.
RCW 82.04.2602 — Washington Code / Title 82 / Chapter 04 / Section 2602
RCW 82.04.2602: Tax on commercial airplane activities—Conditions for rate reduction.
Status: in_force

The rate of 0.357 percent authorized pursuant to RCW 82.04.260 (11)(e) may be imposed only if the following conditions are met: (1) The department of commerce verifies with the United States trade representative that the United States and the European Union have entered into a written agreement that resolves any world trade organization disputes involving large civil aircraft. (2) Such agreement expressly allows a business and occupation tax rate reduction for commercial airplane manufacturers to 0.357 percent or less. (3) The department of commerce notifies the department in writing that the conditions of subsections (1) and (2) of this section are met and provides a copy of the agreement between the United States and the European Union or other document providing for the business and occupation tax rate reduction to the department. (4) The department of labor and industries notifies the department in writing that a significant commercial airplane manufacturer has at least a three-tenths of one percent aerospace apprenticeship utilization rate of its qualified apprenticeable workforce in Washington, as defined in RCW 49.04.220 . (5) Within thirty days of receiving the last of the written notices described in subsections (3) and (4) of this section, the department must provide written notice to the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the department, that the tax rates in RCW 82.04.260 (11)(e) are reduced to 0.357 percent and the effective date of the rate reduction. (6) Any rate reduction to 0.357 percent pursuant to this section and RCW 82.04.260 (11)(e) must occur on the first day of the next calendar quarter that is at least sixty days after the department receives the last of the written notices described in subsections (3) and (4) of this section. (7) For the purpose of this section, "world trade organization disputes involving large civil airplanes" means any disputes filed by the United States or the European Union prior to March 25, 2020, that involve either allegations of subsidies to large civil airplanes, or allegations of taxes imposed by Washington on commercial airplanes, or both.
RCW 82.12.0275 — Washington Code / Title 82 / Chapter 12 / Section 0275
RCW 82.12.0275: Exemptions—Use of certain drugs or family planning devices.
Status: in_force

(1) The provisions of this chapter shall not apply in respect to the use of drugs dispensed or to be dispensed to patients, pursuant to a prescription, if the drugs are for human use. (2) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use dispensed or to be dispensed to patients, pursuant to a prescription. (3) The provisions of this chapter shall not apply in respect to the use of drugs or devices used for family planning purposes, including the prevention of conception, for human use supplied by a family planning clinic that is under contract with the department of health to provide family planning services. (4) As used in this section, "prescription" and "drug" have the same meanings as in RCW 82.08.0281 .
RCW 82.08.0289 — Washington Code / Title 82 / Chapter 08 / Section 0289
RCW 82.08.0289: Exemptions—Telephone, telecommunications, and ancillary services.
Status: in_force

Subject to the enactment into law of the 2013 amendments to RCW 82.14B.040 in section 103, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 82.14B.042 in section 104, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 82.14B.030 in section 105, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 82.14B.200 in section 106, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (1) Until August 1, 2013, the tax levied by RCW 82.08.020 does not apply to sales of: (a) Local service; (b) Coin-operated telephone service; and (c) Mobile telecommunications services, including any toll service, provided to a customer whose place of primary use is outside this state. (2) The definitions in RCW 82.04.065 , as well as the definitions in this subsection, apply to this section. (a) "Local service" means: (i) Ancillary services and telecommunications service, as those terms are defined in RCW 82.04.065 , other than toll service, provided to an individual subscribing to a residential class of telephone service offered under a tariff required to be filed with the Washington utilities and transportation commission under Title 80 RCW; and (ii) fixed interconnected voice over internet protocol service, other than the nonlocal service allocation attributable to that service, sold by a provider to an individual classified as residential by that provider. (b) "Toll service" means long distance service regardless of the method of billing for such service, but does not include customer access line charges for access to a toll calling network. (c) "Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. (d) "Fixed interconnected voice over internet protocol service" means a service that meets the definition of interconnected voice over internet protocol service in 47 C.F.R. Sec. 9.3 on January 1, 2009, and that offers an active telephone number or successor dialing protocol assigned by a provider; provides inbound and outbound calling capability; and can be used for transmission of telephone calls only from a fixed location. (e) "Nonlocal service allocation" means the portion of the provider's fixed interconnected voice over internet protocol service attributable to the provider's nationwide nonlocal service activity as determined using a method sanctioned by the federal communications commission in FCC 06-94 and reported to the federal communications commission for the same calendar quarter. If the provider does not report any nonlocal service activity to the federal communications commission, the full revenue derived from the fixed interconnected voice over internet protocol service is deemed part of the nonlocal service allocation. (f) "Provider" means a provider of a fixed interconnected voice over internet protocol service that is, or is affiliated with a person that is, subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a). A provider is affiliated with a person if the provider and the person have one hundred percent common ownership.
RCW 82.04.367 — Washington Code / Title 82 / Chapter 04 / Section 367
RCW 82.04.367: Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
Status: in_force

This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that: (1) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or (2) Provide guarantees for student loans made through programs other than the federal guaranteed student loan program.
RCW 82.41.100 — Washington Code / Title 82 / Chapter 41 / Section 100
RCW 82.41.100: Exchange of information.
Status: in_force

The agreement may require each state to forward to other states any information available which relates to the acquisition, sale, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other states information which relates to the persons, offices, motor vehicles and other real and personal property of persons licensed or required to be licensed under the agreement.
RCW 82.85.070 — Washington Code / Title 82 / Chapter 85 / Section 070
RCW 82.85.070: Invest in Washington account—Created—Funded.
Status: in_force

(1) State taxes deferred and repaid under this chapter, including any interest or penalties on such amounts, must be deposited in the invest in Washington account created in this section. The invest in Washington account is hereby created in the state treasury [and] must be used exclusively by the state board for community and technical colleges for supporting customized training programs, job skills programs, job readiness training, workforce professional development, and to assist employers with state-approved apprenticeship programs for manufacturing and production occupations. (2) Revenues to the invest in Washington account consist of amounts transferred by the state treasurer as provided in subsection (3) of this section. (3) By June 1, 2016, and by June 1st of every subsequent year, the department must notify the state treasurer of the amount of tax, interest, and penalties collected under this section since September 1, 2015, through May 1, 2016, in the case of the first notification under this subsection (3), and since the previous May 1st for subsequent notifications under this subsection (3). The department may make adjustments to the annual notification under this subsection (3) as may be necessary to correct errors in the previous notification or offset previous amounts that did not qualify for deferral under this section. (4) By July 1, 2016, and by July 1st of every subsequent year, the state treasurer must transfer the amount included in the department's most recent notification under subsection (3) of this section from the general fund to the invest in Washington account. Money in the account may only be appropriated for the purposes specified in subsection (1) of this section.
RCW 82.08.02806 — Washington Code / Title 82 / Chapter 08 / Section 02806
RCW 82.08.02806: Exemptions—Sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of human blood, tissue, organs, bodies, or body parts for medical research and quality control testing purposes.
RCW 82.48.020 — Washington Code / Title 82 / Chapter 48 / Section 020
RCW 82.48.020: Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
Status: in_force

(1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence of aircraft use or intended use. The tax shall be collected annually or under a staggered collection schedule as required by the secretary by rule. No additional tax shall be imposed under this chapter upon any aircraft upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such aircraft has already been paid for the year in which transfer of ownership occurs. A violation of this subsection is a misdemeanor punishable as provided under chapter 9A.20 RCW. (2) Persons who are required to register aircraft under chapter 47.68 RCW and who register aircraft in another state or foreign country and avoid the Washington aircraft excise tax are liable for such unpaid excise tax. A violation of this subsection is a gross misdemeanor. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalties and interest provided in chapter 82.32 RCW. (3) Except as provided under subsections (1) and (2) of this section, a violation of this chapter is a misdemeanor punishable as provided in chapter 9A.20 RCW.
RCW 82.14.345 — Washington Code / Title 82 / Chapter 14 / Section 345
RCW 82.14.345: Sales and use tax for criminal justice purposes.
Status: repealed

(1)(a) By June 30, 2028, the legislative authority of a qualified city or county may authorize, by resolution or ordinance, a sales and use tax in accordance with the terms of this chapter. The resolution or ordinance must include a finding that the city or county has met the requirements under (c) of this subsection. (b) If a city or county legislative authority has not adopted a resolution or ordinance to impose the tax under (a) of this subsection by June 30, 2028, the city or county may submit an authorizing proposition to the city or county voters at a primary or general election, and if the proposition is approved by the majority of persons voting, impose the sales and use tax under this section. (c) A qualified city or county may impose the tax authorized under this section only if the city or county meets the requirements to receive a grant under RCW 43.101.540 . A city or county that has not issued and implemented policies and practices as required under RCW 43.101.540 (3) and (4) may not impose the tax authorized under this section. (d) To establish that the city or county qualifies under (c) of this subsection, the city or county must submit documentation, in a form and manner prescribed by the criminal justice training commission, demonstrating the city or county meets the requirements of RCW 43.101.540 . A city or county that wishes to impose the tax authorized under this section may submit documentation to the commission before the commission finalizes the form and manner of such submittals and may not be penalized for doing so. However, once the commission has established the form and manner of the submission, all cities and counties must make submissions as prescribed. (i) If the commission, in consultation with the office of the attorney general, is unable to verify the submittal within 45 calendar days of receipt, the commission shall notify the city or county of any deficiencies. (ii) The city or county may, at this time, and conditioned on the city or county submitting supplemental documentation rectifying the stated deficiencies, authorize the tax established under this section. The commission shall thereafter notify the city or county of any outstanding deficiencies within 45 calendar days of receipt of the supplemental documentation. (iii) If the city or county has not rectified all deficiencies within 180 calendar days of its initial submittal under this section, as verified by the criminal justice training commission, the office of the state treasurer must withhold $100,000 of the tax collected under this section each month until the month in which the city or county comes into compliance with the requirements of RCW 43.101.540 as verified by the criminal justice training commission. (e) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such city or county. (2) The rate of tax under this section equals 0.1 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. (3) Moneys received from the tax imposed under this section must be expended for criminal justice purposes. (4)(a) Cities and counties who impose the tax authorized under this section shall, within one calendar year of imposition of the tax and annually thereafter, make a report to either the association of Washington cities or the Washington state association of counties on how the moneys received from the tax were expended. (b) By December 1, 2025, and annually thereafter, the association of Washington cities and Washington state association of counties shall compile all information received pursuant to (a) of this subsection and submit a report to the appropriate committees of the legislature detailing the purposes for which each city and county expended the moneys received from the tax. (5) For purposes of this section, the following definitions apply unless the context clearly requires otherwise. (a) "Criminal justice purposes" means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs, and which includes: (i) Domestic violence services, such as those provided by domestic violence programs, community advocates, and legal advocates, as those terms are defined in RCW 70.123.020 ; (ii) Staffing adequate public defenders to provide appropriate defense for individuals; (iii) Diversion programs; (iv) Reentry work for inmates; (v) Local government programs that have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health; (vi) Community placements for juvenile offenders; and (vii) Community outreach and assistance programs, alternative response programs, and mental health crisis response including, but not limited to, the recovery navigator program. (b) "Qualified city or county" means either a city or county where the voters have not repealed by referendum a tax imposed pursuant to RCW 82.14.340 or rejected a ballot proposition to impose a tax pursuant to RCW 82.14.450 in the previous 12 months.
RCW 82.59.140 — Washington Code / Title 82 / Chapter 59 / Section 140
RCW 82.59.140: Multiple-unit housing property tax exemption program.
Status: in_force

An owner of underutilized commercial property claiming a sales and use tax deferral under this chapter may also apply for the multiple-unit housing property tax exemption program under chapter 84.14 RCW. For applicants receiving the property tax exemption under chapter 84.14 RCW, the amount of affordable housing units required for eligibility under this chapter is in addition to the affordability conditions in chapter 84.14 RCW.
RCW 82.14.080 — Washington Code / Title 82 / Chapter 14 / Section 080
RCW 82.14.080: Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
Status: in_force

The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository for the benefit of the funds to which they belong to be credited against any future tax or assessment that may be levied or become due from the taxpayer: PROVIDED, That the taxpayer may with the concurrence of the legislative authority designate a particular fund of such county or city against which such prepayment of tax or assessment is made. Such prepayment of taxes or assessments shall not be considered to be a debt for the purpose of the limitation of indebtedness imposed by law on a county or city. By agreement made pursuant to chapter 39.34 RCW, counties or cities may utilize tax revenues received under the authority of this chapter in connection with large construction projects, including energy facilities as defined in RCW 80.50.020 , for any purpose within their power or powers, privileges or authority exercised or capable of exercise by such counties or cities including, but not limited to, the purpose of the mitigation of socioeconomic impacts that may be caused by such large construction projects: PROVIDED, That the taxable event need not take place within the jurisdiction where the socioeconomic impact occurs if an intergovernmental agreement provides for redistribution.
RCW 82.08.0282 — Washington Code / Title 82 / Chapter 08 / Section 0282
RCW 82.08.0282: Exemptions—Sales of returnable containers for beverages and foods.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of returnable containers for beverages and foods, including but not limited to soft drinks, milk, beer, and mixers.
RCW 82.08.950 — Washington Code / Title 82 / Chapter 08 / Section 950
RCW 82.08.950: Exemptions—Steam, electricity, electrical energy.
Status: in_force

The tax levied by RCW 82.08.020 shall not apply to sales of steam, electricity, or electrical energy.