RCW 82.04.280
Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors
—
Cold storage warehouse defined
—
Storage warehouse defined
—
Periodical or magazine defined.
(Effective until January 1, 2026.)
(1) Upon every person engaging within this state in the business of: (a) Printing materials other than newspapers, and of publishing periodicals or magazines; (b) building, repairing or improving any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used, primarily for foot or vehicular traffic including mass transportation vehicles of any kind and including any readjustment, reconstruction or relocation of the facilities of any public, private or cooperatively owned utility or railroad in the course of such building, repairing or improving, the cost of which readjustment, reconstruction, or relocation, is the responsibility of the public authority whose street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle is being built, repaired or improved; (c) extracting for hire or processing for hire, except persons taxable as extractors for hire or processors for hire under another section of this chapter; (d) operating a cold storage warehouse or storage warehouse, but not including the rental of cold storage lockers; (e) representing and performing services for fire or casualty insurance companies as an independent resident managing general agent licensed under the provisions of chapter
48.17
RCW; (f) engaging in activities which bring a person within the definition of consumer contained in RCW 82.04.190
(6); as to such persons, the amount of tax on such business is equal to the gross income of the business multiplied by the rate of 0.484 percent.
(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Cold storage warehouse" means a storage warehouse used to store fresh and/or frozen perishable fruits or vegetables, meat, seafood, dairy products, or fowl, or any combination thereof, at a desired temperature to maintain the quality of the product for orderly marketing.
(b) "Storage warehouse" means a building or structure, or any part thereof, in which goods, wares, or merchandise are received for storage for compensation, except field warehouses, fruit warehouses, fruit packing plants, warehouses licensed under chapter
22.09
RCW, public garages storing automobiles, railroad freight sheds, docks and wharves, and "self-storage" or "mini storage" facilities whereby customers have direct access to individual storage areas by separate entrance. "Storage warehouse" does not include a building or structure, or that part of such building or structure, in which an activity taxable under RCW 82.04.272
is conducted.
(c) "Periodical or magazine" means a printed publication, other than a newspaper, issued regularly at stated intervals at least once every three months, including any supplement or special edition of the publication.
[
2025 c 9 s 2
;
2019 c 449 s 1
;
2017 c 323 s 508
. Prior: (2010 c 106 s 206 repealed by 2017 c 323 s 510);
2010 c 106 s 205
; (2009 c 461 s 3 repealed by 2017 c 323 s 510);
2009 c 461 s 2
; (2006 c 300 s 7 repealed by 2017 c 323 s 510);
2006 c 300 s 6
;
2004 c 24 s 6
; (2003 c 149 s 4 repealed by 2017 c 323 s 510);
1998 c 343 s 3
;
1994 c 112 s 1
;
1993 sp.s. c 25 s 303
;
1993 sp.s. c 25 s 106
;
1986 c 226 s 2
;
1983 c 132 s 1
;
1975 1st ex.s. c 90 s 3
;
1971 ex.s. c 299 s 5
;
1971 ex.s. c 281 s 7
;
1970 ex.s. c 8 s 2
; prior:
1969 ex.s. c 262 s 38
;
1969 ex.s. c 255 s 5
;
1967 ex.s. c 149 s 13
;
1963 c 168 s 1
;
1961 c 15 s 82.04.280
; prior:
1959 ex.s. c 5 s 4
;
1959 ex.s. c 3 s 4
;
1955 c 389 s 48
; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 228 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2025 c 9:
See note following RCW 82.04.281
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Contingent effective date
—
2010 c 106 ss 205 and 206:
"If section 206 of this act takes effect, section 205 of this act expires on the date section 206 of this act takes effect." [
2010 c 106 s 413
.]
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Effective date
—
Contingent effective date
—
2009 c 461:
"(1) Except as provided in subsection (2) of this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2009.
(2) Section 3 of this act takes effect if the contingency in *section 9 of this act occurs." [
2009 c 461 s 10
.]
*Reviser's note:
See RCW 82.32.790
.
Contingent expiration date
—
2009 c 461:
"Section 2 of this act expires on the date that section 3 of this act takes effect." [
2009 c 461 s 11
.]
Contingent expiration date
—
2006 c 300 s 6:
"Section 6 of this act expires on the date that section 7 of this act takes effect." [
2006 c 300 s 14
.]
Effective dates
—
Contingent effective date
—
2006 c 300:
See note following RCW 82.04.261
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
Findings
—
Intent
—
2003 c 149:
See note following RCW 82.04.426
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Retroactive application
—
1994 c 112 s 1:
"Section 1 of this act shall apply retroactively to July 1, 1993." [
1994 c 112 s 5
.]
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Effective date
—
1986 c 226:
See note following RCW 82.16.010
.
Application to preexisting contracts
—
1975 1st ex.s. c 90:
See note following RCW 82.12.010
.
Effective date
—
1975 1st ex.s. c 90:
See note following RCW 82.04.050
.
Effective dates
—
Severability
—
1971 ex.s. c 299:
See notes following RCW 82.04.050
.
PDF
RCW 82.04.280
Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors
—
Cold storage warehouse defined
—
Storage warehouse defined
—
Periodical or magazine defined.
(Effective January 1, 2026, until January 1, 2027.)
(1) Upon every person engaging within this state in the business of: (a) Printing materials other than newspapers, and of publishing periodicals or magazines; (b) building, repairing or improving any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used, primarily for foot or vehicular traffic including mass transportation vehicles of any kind and including any readjustment, reconstruction or relocation of the facilities of any public, private or cooperatively owned utility or railroad in the course of such building, repairing or improving, the cost of which readjustment, reconstruction, or relocation, is the responsibility of the public authority whose street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle is being built, repaired or improved; (c) extracting for hire or processing for hire, except persons taxable as extractors for hire or processors for hire under another section of this chapter; (d) operating a cold storage warehouse or storage warehouse, but not including the rental of cold storage lockers; (e) representing and performing services for fire or casualty insurance companies as an independent resident managing general agent licensed under the provisions of chapter
48.17
RCW; (f) engaging in activities which bring a person within the definition of consumer contained in RCW 82.04.190
(6); as to such persons, the amount of tax on such business is equal to the gross income of the business multiplied by the rate of 0.484 percent.
(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Cold storage warehouse" means a storage warehouse used to store fresh and/or frozen perishable fruits or vegetables, meat, seafood, dairy products, or fowl, or any combination thereof, at a desired temperature to maintain the quality of the product for orderly marketing.
(b) "Storage warehouse" means a building or structure, or any part thereof, in which goods, wares, or merchandise are received for storage for compensation, except field warehouses, fruit warehouses, fruit packing plants, warehouses licensed under chapter
22.09
RCW, public garages storing automobiles, railroad freight sheds, docks and wharves, and "self-storage" or "mini storage" facilities whereby customers have direct access to individual storage areas by separate entrance. "Storage warehouse" does not include a building or structure, or that part of such building or structure, in which an activity taxable under RCW 82.04.272
is conducted.
(c) "Periodical or magazine" means a printed publication, other than a newspaper, issued regularly at stated intervals at least once every three months, including any supplement or special edition of the publication.
[
2025 c 423 s 202
;
2025 c 9 s 2
;
2019 c 449 s 1
;
2017 c 323 s 508
. Prior: (2010 c 106 s 206 repealed by 2017 c 323 s 510);
2010 c 106 s 205
; (2009 c 461 s 3 repealed by 2017 c 323 s 510);
2009 c 461 s 2
; (2006 c 300 s 7 repealed by 2017 c 323 s 510);
2006 c 300 s 6
;
2004 c 24 s 6
; (2003 c 149 s 4 repealed by 2017 c 323 s 510);
1998 c 343 s 3
;
1994 c 112 s 1
;
1993 sp.s. c 25 s 303
;
1993 sp.s. c 25 s 106
;
1986 c 226 s 2
;
1983 c 132 s 1
;
1975 1st ex.s. c 90 s 3
;
1971 ex.s. c 299 s 5
;
1971 ex.s. c 281 s 7
;
1970 ex.s. c 8 s 2
; prior:
1969 ex.s. c 262 s 38
;
1969 ex.s. c 255 s 5
;
1967 ex.s. c 149 s 13
;
1963 c 168 s 1
;
1961 c 15 s 82.04.280
; prior:
1959 ex.s. c 5 s 4
;
1959 ex.s. c 3 s 4
;
1955 c 389 s 48
; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 228 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Reviser's note:
This section was amended by 2025 c 9 s 2 and by 2025 c 423 s 202, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 423 ss 101, 103, 104, 105, 201, and 202:
See note following RCW 82.04.260
.
Finding
—
Intent
—
Necessity of act
—
2025 c 423:
See notes following RCW 82.04.260
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2025 c 9:
See note following RCW 82.04.281
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Contingent effective date
—
2010 c 106 ss 205 and 206:
"If section 206 of this act takes effect, section 205 of this act expires on the date section 206 of this act takes effect." [
2010 c 106 s 413
.]
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Effective date
—
Contingent effective date
—
2009 c 461:
"(1) Except as provided in subsection (2) of this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2009.
(2) Section 3 of this act takes effect if the contingency in *section 9 of this act occurs." [
2009 c 461 s 10
.]
*Reviser's note:
See RCW 82.32.790
.
Contingent expiration date
—
2009 c 461:
"Section 2 of this act expires on the date that section 3 of this act takes effect." [
2009 c 461 s 11
.]
Contingent expiration date
—
2006 c 300 s 6:
"Section 6 of this act expires on the date that section 7 of this act takes effect." [
2006 c 300 s 14
.]
Effective dates
—
Contingent effective date
—
2006 c 300:
See note following RCW 82.04.261
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
Findings
—
Intent
—
2003 c 149:
See note following RCW 82.04.426
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Retroactive application
—
1994 c 112 s 1:
"Section 1 of this act shall apply retroactively to July 1, 1993." [
1994 c 112 s 5
.]
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Effective date
—
1986 c 226:
See note following RCW 82.16.010
.
Application to preexisting contracts
—
1975 1st ex.s. c 90:
See note following RCW 82.12.010
.
Effective date
—
1975 1st ex.s. c 90:
See note following RCW 82.04.050
.
Effective dates
—
Severability
—
1971 ex.s. c 299:
See notes following RCW 82.04.050
.
PDF
RCW 82.04.280
Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors
—
Cold storage warehouse defined
—
Storage warehouse defined
—
Periodical or magazine defined.
(Effective January 1, 2027.)
(1) Upon every person engaging within this state in the business of: (a) Printing materials other than newspapers, and of publishing periodicals or magazines; (b) building, repairing or improving any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used, primarily for foot or vehicular traffic including mass transportation vehicles of any kind and including any readjustment, reconstruction or relocation of the facilities of any public, private or cooperatively owned utility or railroad in the course of such building, repairing or improving, the cost of which readjustment, reconstruction, or relocation, is the responsibility of the public authority whose street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle is being built, repaired or improved; (c) extracting for hire or processing for hire, except persons taxable as extractors for hire or processors for hire under another section of this chapter; (d) operating a cold storage warehouse or storage warehouse, but not including the rental of cold storage lockers; (e) representing and performing services for fire or casualty insurance companies as an independent resident managing general agent licensed under the provisions of chapter
48.17
RCW; (f) engaging in activities which bring a person within the definition of consumer contained in RCW 82.04.190
(6); as to such persons, the amount of tax on such business is equal to the gross income of the business multiplied by the rate of 0.5 percent.
(2) For the purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Cold storage warehouse" means a storage warehouse used to store fresh and/or frozen perishable fruits or vegetables, meat, seafood, dairy products, or fowl, or any combination thereof, at a desired temperature to maintain the quality of the product for orderly marketing.
(b) "Storage warehouse" means a building or structure, or any part thereof, in which goods, wares, or merchandise are received for storage for compensation, except field warehouses, fruit warehouses, fruit packing plants, warehouses licensed under chapter
22.09
RCW, public garages storing automobiles, railroad freight sheds, docks and wharves, and "self-storage" or "mini storage" facilities whereby customers have direct access to individual storage areas by separate entrance. "Storage warehouse" does not include a building or structure, or that part of such building or structure, in which an activity taxable under RCW 82.04.272
is conducted.
(c) "Periodical or magazine" means a printed publication, other than a newspaper, issued regularly at stated intervals at least once every three months, including any supplement or special edition of the publication.
[
2025 c 423 s 202
;
2025 c 420 s 107
;
2025 c 9 s 2
;
2019 c 449 s 1
;
2017 c 323 s 508
. Prior: (2010 c 106 s 206 repealed by 2017 c 323 s 510);
2010 c 106 s 205
; (2009 c 461 s 3 repealed by 2017 c 323 s 510);
2009 c 461 s 2
; (2006 c 300 s 7 repealed by 2017 c 323 s 510);
2006 c 300 s 6
;
2004 c 24 s 6
; (2003 c 149 s 4 repealed by 2017 c 323 s 510);
1998 c 343 s 3
;
1994 c 112 s 1
;
1993 sp.s. c 25 s 303
;
1993 sp.s. c 25 s 106
;
1986 c 226 s 2
;
1983 c 132 s 1
;
1975 1st ex.s. c 90 s 3
;
1971 ex.s. c 299 s 5
;
1971 ex.s. c 281 s 7
;
1970 ex.s. c 8 s 2
; prior:
1969 ex.s. c 262 s 38
;
1969 ex.s. c 255 s 5
;
1967 ex.s. c 149 s 13
;
1963 c 168 s 1
;
1961 c 15 s 82.04.280
; prior:
1959 ex.s. c 5 s 4
;
1959 ex.s. c 3 s 4
;
1955 c 389 s 48
; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 228 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Reviser's note:
This section was amended by 2025 c 9 s 2, 2025 c 420 s 107, and by 2025 c 423 s 202, without reference to one another. All amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 423 ss 101, 103, 104, 105, 201, and 202:
See note following RCW 82.04.260
.
Finding
—
Intent
—
Necessity of act
—
2025 c 423:
See notes following RCW 82.04.260
.
Effective date
—
2025 c 420 ss 101-108 and 110-112:
See note following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2025 c 9:
See note following RCW 82.04.281
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Contingent effective date
—
2010 c 106 ss 205 and 206:
"If section 206 of this act takes effect, section 205 of this act expires on the date section 206 of this act takes effect." [
2010 c 106 s 413
.]
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Effective date
—
Contingent effective date
—
2009 c 461:
"(1) Except as provided in subsection (2) of this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2009.
(2) Section 3 of this act takes effect if the contingency in *section 9 of this act occurs." [
2009 c 461 s 10
.]
*Reviser's note:
See RCW 82.32.790
.
Contingent expiration date
—
2009 c 461:
"Section 2 of this act expires on the date that section 3 of this act takes effect." [
2009 c 461 s 11
.]
Contingent expiration date
—
2006 c 300 s 6:
"Section 6 of this act expires on the date that section 7 of this act takes effect." [
2006 c 300 s 14
.]
Effective dates
—
Contingent effective date
—
2006 c 300:
See note following RCW 82.04.261
.
Intent
—
Effective date
—
2004 c 24:
See notes following RCW 82.04.2909
.
Findings
—
Intent
—
2003 c 149:
See note following RCW 82.04.426
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Retroactive application
—
1994 c 112 s 1:
"Section 1 of this act shall apply retroactively to July 1, 1993." [
1994 c 112 s 5
.]
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Effective date
—
1986 c 226:
See note following RCW 82.16.010
.
Application to preexisting contracts
—
1975 1st ex.s. c 90:
See note following RCW 82.12.010
.
Effective date
—
1975 1st ex.s. c 90:
See note following RCW 82.04.050
.
Effective dates
—
Severability
—
1971 ex.s. c 299:
See notes following RCW 82.04.050
.
RCW 82.04.281
Tax on radio and television broadcasting.
(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of radio and television broadcasting, as to such persons the amount of tax on the business is equal to the gross income of the business multiplied by the rate of 0.484 percent.
(2) The gross income of a person engaging within this state in the business of radio and television broadcasting does not include revenues from network, national, and regional advertising computed either:
(a) As a standard deduction published by the department by rule, based on the national average thereof as reported by the United States census bureau's economic census, to be updated on September 30, 2025, and September 30th of every fifth year thereafter; or
(b) By itemization by the individual broadcasting station, and excluding that portion of revenue represented by the out-of-state audience computed as a ratio to the broadcasting station's total audience as measured by the 0.5 millivolt/meter signal strength contour for AM radio, the one millivolt/meter or 60 dBu signal strength contour for FM radio, the 28 dBu signal strength contour for television channels two through six, the 36 dBu signal strength contour for television channels seven through 13, and the 41 dBu signal strength contour for television channels 14 through 69 with delivery by wire, satellite, or any other means, if any.
(3) For the purposes of this section, "radio and television broadcasting" means delivery of audio, video, and written information by a person operating as a radio or television broadcasting station licensed, regulated, and issued a call sign by the federal communications commission including, but not limited to, delivery by wire, satellite, or any other means.
[
2025 c 9 s 1
.]
NOTES:
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2025 c 9:
"RCW 82.32.805
and
82.32.808
do not apply to this act." [
2025 c 9 s 3
.]
RCW 82.04.285
Tax on contests of chance.
(Effective until January 1, 2027.)
(1) Upon every person engaging within this state in the business of operating contests of chance; as to such persons, the amount of tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 1.5 percent.
(2) An additional tax is imposed on those persons subject to tax in subsection (1) of this section. The amount of the additional tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this subsection (2) shall be deposited in the problem gambling account created in RCW 41.05.751
. This subsection does not apply to businesses operating contests of chance when the gross income from the operation of contests of chance is less than $50,000 per year.
(3)(a) For the purpose of this section, "contests of chance" means any contests, games, gaming schemes, or gaming devices, other than the state lottery as defined in RCW 67.70.010, in which the outcome depends in a material degree upon an element of chance, notwithstanding that skill of the contestants may also be a factor in the outcome. The term includes social card games, bingo, raffle, and punchboard games, and pull-tabs as defined in chapter
9.46
RCW.
(b) The term does not include: (i) Race meet for the conduct of which a license must be secured from the Washington horse racing commission, (ii) "amusement game" as defined in RCW 9.46.0201, or (iii) any activity that is not subject to regulation by the gambling commission.
(4) "Gross income of the business" does not include the monetary value or actual cost of any prizes that are awarded, amounts paid to players for winning wagers, accrual of prizes for progressive jackpot contests, or repayment of amounts used to seed guaranteed progressive jackpot prizes.
[
2023 c 284 s 4
;
2014 c 97 s 303
;
2005 c 369 s 5
.]
NOTES:
Findings
—
Intent
—
Effective date
—
2023 c 284:
See notes following RCW 41.05.750
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
PDF
RCW 82.04.285
Tax on contests of chance.
(Effective January 1, 2027.)
(1) Upon every person engaging within this state in the business of operating contests of chance; as to such persons, the amount of tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 1.8 percent.
(2) An additional tax is imposed on those persons subject to tax in subsection (1) of this section. The amount of the additional tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this subsection (2) shall be deposited in the problem gambling account created in RCW 41.05.751
. This subsection does not apply to businesses operating contests of chance when the gross income from the operation of contests of chance is less than $50,000 per year.
(3)(a) For the purpose of this section, "contests of chance" means any contests, games, gaming schemes, or gaming devices, other than the state lottery as defined in RCW 67.70.010, in which the outcome depends in a material degree upon an element of chance, notwithstanding that skill of the contestants may also be a factor in the outcome. The term includes social card games, bingo, raffle, and punchboard games, and pull-tabs as defined in chapter
9.46
RCW.
(b) The term does not include: (i) Race meet for the conduct of which a license must be secured from the Washington horse racing commission, (ii) "amusement game" as defined in RCW 9.46.0201, or (iii) any activity that is not subject to regulation by the gambling commission.
(4) "Gross income of the business" does not include the monetary value or actual cost of any prizes that are awarded, amounts paid to players for winning wagers, accrual of prizes for progressive jackpot contests, or repayment of amounts used to seed guaranteed progressive jackpot prizes.
[
2025 c 420 s 108
;
2023 c 284 s 4
;
2014 c 97 s 303
;
2005 c 369 s 5
.]
NOTES:
Effective date
—
2025 c 420 ss 101-108 and 110-112:
See note following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Findings
—
Intent
—
Effective date
—
2023 c 284:
See notes following RCW 41.05.750
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
RCW 82.04.286
Tax on horse races.
(1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured from the Washington horse racing commission; as to such persons, the amount of tax with respect to the business of parimutuel wagering is equal to the gross income of the business derived from parimutuel wagering multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this section shall be deposited in the problem gambling account created in RCW 41.05.751
.
(2) For purposes of this section, "gross income of the business" does not include amounts paid to players for winning wagers, or taxes imposed or other distributions required under chapter
67.16
RCW.
(3) The tax imposed under this section is in addition to any tax imposed under chapter
67.16
RCW.
[
2023 c 284 s 5
;
2005 c 369 s 6
.]
NOTES:
Findings
—
Intent
—
Effective date
—
2023 c 284:
See notes following RCW 41.05.750
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
RCW 82.04.287
Tax on alternative jet fuel.
(1) Upon every person engaging within the state in the business of manufacturing alternative jet fuel; as to such persons, the amount of the tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or in the case of processors for hire, equal to the gross income of the business, multiplied by the rate of 0.275 percent.
(2) Upon every person engaging in making sales, at retail or wholesale, of manufactured alternative jet fuel; as to such persons, the amount of the tax with respect to such business is equal to the gross proceeds of sales of the alternative jet fuel, multiplied by the rate of 0.275 percent.
(3) For the purposes of this section, "alternative jet fuel" means a fuel that can be blended and used with conventional petroleum jet fuels without the need to modify aircraft engines and existing fuel distribution infrastructure and that has lower greenhouse gas emissions based on a full life-cycle analysis when compared to conventional petroleum jet fuel for which it is capable as serving as a substitute, as certified by the department of ecology using the methods for determining the carbon intensity of fuels under chapter
70A.535
RCW. "Alternative jet fuel" includes jet fuels derived from coprocessed feedstocks at a conventional petroleum refinery as certified by the department of ecology using the methods for determining the carbon intensity of fuels under chapter
70A.535
RCW.
(4) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
(5)(a) The tax rate under subsections (1) and (2) of this section takes effect on the first day of the first calendar quarter following the month in which the department receives notice from the department of ecology that there are one or more facilities operating in this state with a cumulative production capacity of at least 20,000,000 gallons of alternative jet fuel each year, as required in RCW 70A.535.150
.
(b) The tax rate expires nine calendar years after the close of the calendar year in which the tax rate under subsections (1) and (2) of this section takes effect.
[
2023 c 232 s 9
.]
NOTES:
Tax preference performance statement
—
2023 c 232 ss 9-12:
"(1) This section is the tax preference performance statement for the tax preferences contained in sections 9 through 12, chapter 232, Laws of 2023. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes these tax preferences as ones intended to improve industry competitiveness as indicated in RCW 82.32.808
(2)(b).
(3) It is the legislature's specific public policy objective to encourage the production and use of alternative jet fuels. It is also the legislature's intent to support the development of the alternative jet fuels industry in Washington by providing targeted tax relief for such businesses.
(4) The legislature intends to extend the expiration date of the tax preferences contained in this act if a review finds:
(a) An increase in the production and use of alternative jet fuels in Washington by persons claiming the tax preferences in this act;
(b) That the production and use of alternative jet fuels in this state does not result in additional pollution including, but not limited to, pollution from per- and polyfluoroalkyl substances, noxious gases, ultrafine particles, lead, or other metals; and
(c) That the alternative jet fuel industry has created measurable economic growth in Washington.
(5) The review conducted by the joint legislative audit and review committee must include a racial equity analysis on air travel-related pollution in communities near an international airport owned by a port district in a county with a population greater than 1,500,000.
(6) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may access and use data from an international airport owned by a port district in a county with a population greater than 1,500,000, the University of Washington, reports compiled by the Washington State University pursuant to section 7 of this act, and any other data collected by the state as it deems necessary.
(7) The joint legislative audit and review committee must complete a preliminary report by December 1, 2032." [
2023 c 232 s 8
.]
Effective date
—
2023 c 232 ss 9-12:
"Sections 9 through 12 of this act take effect July 1, 2024." [
2023 c 232 s 15
.]
Automatic expiration date exemption
—
2023 c 232:
"RCW 82.32.805
does not apply to this act." [
2023 c 232 s 14
.]
Intent
—
2023 c 232:
See note following RCW 70A.535.010
.
RCW 82.04.288
Surcharge on Washington taxable income over $250,000,000
—
Exemptions.
(Effective January 1, 2026, until December 31, 2029.)
(1) Beginning January 1, 2026, in addition to all other taxes imposed under this chapter, persons must pay a surcharge on Washington taxable income over $250,000,000 in a calendar year.
(2) The rate of the tax is 0.5 percent of the amount of Washington taxable income over $250,000,000.
(3)(a) Any Washington taxable income subject to the tax in RCW 82.04.29004
is exempt from the surcharge imposed in this section.
(b)(i) Any Washington taxable income subject to the manufacturing tax rates in RCW 82.04.240, 82.04.2404, 82.04.241, 82.04.260, 82.04.2602, 82.04.287, 82.04.2909, or
82.04.294
(1) is exempt from the surcharge imposed in this section.
(ii) Any Washington taxable income attributable to the wholesale or retail sale of products so manufactured by a person subject to the manufacturing tax rates specified in (b)(i) of this subsection (3) is exempt from the surcharge imposed in this section.
(iii) Any Washington taxable income attributable to retail sales that are exempt from the imposition of sales tax in RCW 82.08.0293, 82.08.0297, and
82.08.0281
is exempt from the surcharge imposed in this section.
(iv) Any Washington taxable income subject to the tax rates in RCW 82.04.260
(12) is exempt from the surcharge imposed in this section.
(v) Any Washington taxable income attributable to the wholesale or retail sale of petroleum products by a person who is both located in a state other than Washington and the owner of such materials processed for it in Washington by an affiliated processor for hire subject to the rate in RCW 82.04.280
(1)(c), is exempt from the surcharge imposed in this section. For the purposes of this subsection (3)(b)(v), the following definitions apply:
(A) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person;
(B) "Control" means the possession, directly or indirectly, of more than 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise; and
(C) "Petroleum product" has the same meaning as in RCW 82.21.020
.
(4)(a) The surcharge imposed under this section does not apply to taxable income for which a credit is allowed under RCW 82.04.440
.
(b) The surcharge imposed under this section does not apply to a person engaged in business primarily as a farmer or eligible apiarist as defined in RCW 82.04.213
.
(c) The surcharge imposed under this section does not apply to a person subject to the tax imposed pursuant to RCW 82.04.299
.
(d) The surcharge imposed under this section does not apply to taxable income for wholesale and retail transactions of fuel as defined in RCW 82.38.020
.
(5) Any income that is exempt from the surcharge imposed under this section is not included in the calculation of Washington taxable income in subsection (1) of this section.
(6) This section expires December 31, 2029.
[
2025 c 420 s 201
.]
NOTES:
Effective date
—
2025 c 420 ss 114, 201, 301, 401, and 402:
See note following RCW 82.32.875
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
RCW 82.04.290
Tax on service and other activities.
(Effective until October 1, 2025.)
(1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent.
(2)(a) Upon every person engaging within this state in any business activity other than or in addition to an activity taxed explicitly under another section in this chapter or subsection (1) or (3) of this section; as to such persons the amount of tax on account of such activities is equal to the gross income of the business multiplied by the rate of:
(i) 1.75 percent; or
(ii) 1.5 percent for:
(A) Any person subject to the surcharge imposed under RCW 82.04.299
;
(B) Any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was less than one million dollars, unless (I) the person is affiliated with one or more other persons, and (II) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to one million dollars for the immediately preceding calendar year; and
(C) Hospitals as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW. This subsection (2)(a)(ii)(C) must not be construed as modifying RCW 82.04.260
(10).
(b) This subsection (2) includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale." The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his or her principal or supplier to be used for informational, educational, and promotional purposes is not considered a part of the agent's remuneration or commission and is not subject to taxation under this section.
(c) 14.3 percent of the revenues collected under (a)(i) of this subsection (2) must be deposited into the workforce education investment account created in RCW 43.79.195
.
(d)(i) To aid in the effective administration of this subsection (2), the department may require a person claiming to be subject to the 1.5 percent tax rate under (a)(ii)(B) of this subsection (2) to identify all of the person's affiliates, including their department tax registration number or unified business identifier number, as may be applicable, or to certify that the person is not affiliated with any other person. Requests under this subsection (2)(d)(i) must be in writing and may be made electronically.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that a person, with intent to evade the additional taxes due under the 1.75 percent tax rate in (a)(i) of this subsection (2), failed to provide the department with complete and accurate information in response to a written request under (d)(i) of this subsection (2) within thirty days of such request, the person is ineligible for the 1.5 percent tax rate in (a)(ii) of this subsection (2) for the entire current calendar year and the following four calendar years. However, the department must waive the provisions of this subsection (2)(d)(ii) for any tax reporting period that the person is otherwise eligible for the 1.5 percent tax rate in (a)(ii) of this subsection (2) if (A) the department has not previously determined that the person failed to fully comply with (d)(i) of this subsection (2), and (B) within thirty days of the notice of additional tax due as a result of the person's failure to fully comply with (d)(i) of this subsection (2) the department determines that the person has come into full compliance with (d)(i) of this subsection (2). This subsection (2)(d) applies only with respect to persons claiming entitlement to the 1.5 percent tax rate solely by reason of (a)(ii)(B) of this subsection (2).
(e) For the purposes of (a)(ii)(B) of this subsection (2), if a taxpayer is subject to the reconciliation provisions of RCW 82.04.462
(4), and calculates gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year, or aggregate gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year for all affiliated persons, based on incomplete information, the taxpayer must correct the reporting for the current calendar year when complete information for the immediately preceding calendar year is available.
(f) For purposes of this subsection (2), the definitions in this subsection (2)(f) apply:
(i) "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person; and
(ii) "Control" means the possession, directly or indirectly, of more than eighty 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.
(3)(a) Until July 1, 2040, upon every person engaging within this state in the business of performing aerospace product development for others, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business multiplied by a rate of 0.9 percent.
(b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534
.
(c) "Aerospace product development" has the meaning as provided in RCW 82.04.4461
.
[
2020 c 2 s 3
;
2019 c 426 s 2
;
2014 c 97 s 404
; (2014 c 97 s 403 expired July 9, 2014);
2013 3rd sp.s. c 2 s 8
;
2013 c 23 s 314
;
2011 c 174 s 101
;
2008 c 81 s 6
;
2005 c 369 s 8
;
2004 c 174 s 2
;
2003 c 343 s 2
;
2001 1st sp.s. c 9 s 6
; (2001 1st sp.s. c 9 s 4 expired July 1, 2001). Prior:
1998 c 343 s 4
;
1998 c 331 s 2
;
1998 c 312 s 8
;
1998 c 308 s 5
;
1998 c 308 s 4
;
1997 c 7 s 2
;
1996 c 1 s 2
;
1995 c 229 s 3
;
1993 sp.s. c 25 s 203
;
1985 c 32 s 3
;
1983 2nd ex.s. c 3 s 2
;
1983 c 9 s 2
;
1983 c 3 s 212
;
1971 ex.s. c 281 s 8
;
1970 ex.s. c 65 s 4
;
1969 ex.s. c 262 s 39
;
1967 ex.s. c 149 s 14
;
1963 ex.s. c 28 s 2
;
1961 c 15 s 82.04.290
; prior:
1959 ex.s. c 5 s 5
;
1955 c 389 s 49
; prior:
1953 c 195 s 2
; 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Application
—
2020 c 2 s 3:
"Section 3 of this act applies beginning with gross income of the business, as defined in RCW 82.04.080, received or accrued by taxpayers, on or after April 1, 2020." [
2020 c 2 s 9
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2020 c 2:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to this act." [
2020 c 2 s 6
.]
Effective dates
—
2020 c 2:
"(1) Except as otherwise provided in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 10, 2020].
(2) Sections 1 through 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect April 1, 2020." [
2020 c 2 s 7
.]
Findings
—
Intent
—
2019 c 426 ss 2 and 3:
"In 1995, the legislature enacted a business and occupation tax rate for persons providing international investment management services. The legislature finds that the original intent of this tax rate was to reduce a competitive disadvantage for a limited number of firms providing international investment management services. The fiscal note for the bill stated that "only a very limited taxpayer group would benefit from the reduced rate." The legislature further finds that as a result of the adoption of economic nexus; a single factor, market-based apportionment methodology; and significant ambiguity in the statute governing the qualifications for the tax rate; a much larger number of businesses are claiming the tax rate than was contemplated in 1995. Therefore, the legislature intends in sections 2 and 3 of this act to clarify the scope of activities and persons eligible for the tax rate to more closely align with the legislature's original intent." [
2019 c 426 s 1
.]
Automatic expiration date and tax preference performance statement exemption
—
2019 c 426 ss 2 and 3:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to sections 2 and 3 of this act." [
2019 c 426 s 9
.]
Effective date
—
2019 c 426 ss 2 and 3:
"Sections 2 and 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2019." [
2019 c 426 s 10
.]
Contingent expiration date
—
2014 c 97 ss 401 and 403:
See note following RCW 82.04.250
.
Contingent effective date
—
2013 3rd sp.s. c 2:
See RCW 82.32.850
.
Findings
—
Intent
—
2013 3rd sp.s. c 2:
See note following RCW 82.32.850
.
Findings
—
Savings
—
Effective date
—
2008 c 81:
See notes following RCW 82.08.975
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
Effective date
—
2004 c 174:
See note following RCW 82.04.2908
.
Expiration dates
—
2001 1st sp.s. c 9:
"(1) Sections 2 and 4 of this act expire July 1, 2001.
(2) Section 5 of this act expires July 1, 2003.
(3) Section 8 of this act expires July 22, 2001." [
2001 1st sp.s. c 9 s 10
.]
Effective dates
—
2001 1st sp.s. c 9:
See note following RCW 82.04.298
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Effective date
—
1998 c 331:
See note following RCW 82.04.2907
.
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
Effective dates
—
1998 c 308:
See note following RCW 82.04.050
.
Savings
—
Effective date
—
1997 c 7:
See notes following RCW 82.04.255
.
Effective date
—
1996 c 1:
See note following RCW 82.04.255
.
Effective date
—
1995 c 229:
See note following RCW 82.04.293
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Construction
—
Severability
—
Effective dates
—
1983 2nd ex.s. c 3:
See notes following RCW 82.04.255
.
Construction
—
Severability
—
Effective date
—
1983 c 9:
See notes following RCW 82.04.255
.
PDF
RCW 82.04.290
Tax on service and other activities.
(Effective October 1, 2025, until January 1, 2026.)
(1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent.
(2)(a) Upon every person engaging within this state in any business activity other than or in addition to an activity taxed explicitly under another section in this chapter or subsection (1) or (3) of this section; as to such persons the amount of tax on account of such activities is equal to the gross income of the business multiplied by the rate of:
(i) 1.75 percent for any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was equal to or greater than $1,000,000 and less than $5,000,000 unless: (A) The person is affiliated with one or more other persons; and (B) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $5,000,000 for the immediately preceding calendar year;
(ii) 1.5 percent for:
(A) Any person subject to the surcharge imposed under RCW 82.04.299
;
(B) Any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was less than $1,000,000, unless (I) the person is affiliated with one or more other persons, and (II) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $1,000,000 for the immediately preceding calendar year; and
(C) Hospitals as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW. This subsection (2)(a)(ii)(C) must not be construed as modifying RCW 82.04.260
(10); or
(iii) 2.1 percent.
(b) This subsection (2) includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale." The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his or her principal or supplier to be used for informational, educational, and promotional purposes is not considered a part of the agent's remuneration or commission and is not subject to taxation under this section.
(c) 14.3 percent of the revenues collected under (a)(i) and (iii) of this subsection (2) must be deposited into the workforce education investment account created in RCW 43.79.195
.
(d)(i) To aid in the effective administration of this subsection (2), the department may require a person claiming to be subject to the 1.75 percent tax rate under (a)(i) of this subsection (2) or the 1.5 percent tax rate under (a)(ii)(B) of this subsection (2) to identify all of the person's affiliates, including their department tax registration number or unified business identifier number, as may be applicable, or to certify that the person is not affiliated with any other person. Requests under this subsection (2)(d)(i) must be in writing and may be made electronically.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that a person, with intent to evade the additional taxes due under either the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 2.1 percent tax rate in (a)(iii) of this subsection (2), failed to provide the department with complete and accurate information in response to a written request under (d)(i) of this subsection (2) within 30 days of such request, the person is ineligible for the lesser applicable tax rate in this subsection (2) for the entire current calendar year and the following four calendar years. However, the department must waive the provisions of this subsection (2)(d)(ii) for any tax reporting period that the person is otherwise eligible for the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 1.5 percent tax rate in (a)(ii) of this subsection (2) if (A) the department has not previously determined that the person failed to fully comply with (d)(i) of this subsection (2), and (B) within 30 days of the notice of additional tax due as a result of the person's failure to fully comply with (d)(i) of this subsection (2) the department determines that the person has come into full compliance with (d)(i) of this subsection (2). This subsection (2)(d) applies only with respect to persons claiming entitlement to the 1.5 percent tax rate solely by reason of (a)(ii)(B) of this subsection (2).
(e) For the purposes of (a)(i) or (ii)(B) of this subsection (2), if a taxpayer is subject to the reconciliation provisions of RCW 82.04.462
(4), and calculates gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year, or aggregate gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year for all affiliated persons, based on incomplete information, the taxpayer must correct the reporting for the current calendar year when complete information for the immediately preceding calendar year is available.
(f) For purposes of this subsection (2), the definitions in this subsection (2)(f) apply:
(i) "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person; and
(ii) "Control" means the possession, directly or indirectly, of more than eighty 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.
(3)(a) Until July 1, 2040, upon every person engaging within this state in the business of performing aerospace product development for others, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business multiplied by a rate of 0.9 percent.
(b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534
.
(c) "Aerospace product development" has the meaning as provided in RCW 82.04.4461
.
[
2025 c 420 s 109
;
2020 c 2 s 3
;
2019 c 426 s 2
;
2014 c 97 s 404
; (2014 c 97 s 403 expired July 9, 2014);
2013 3rd sp.s. c 2 s 8
;
2013 c 23 s 314
;
2011 c 174 s 101
;
2008 c 81 s 6
;
2005 c 369 s 8
;
2004 c 174 s 2
;
2003 c 343 s 2
;
2001 1st sp.s. c 9 s 6
; (2001 1st sp.s. c 9 s 4 expired July 1, 2001). Prior:
1998 c 343 s 4
;
1998 c 331 s 2
;
1998 c 312 s 8
;
1998 c 308 s 5
;
1998 c 308 s 4
;
1997 c 7 s 2
;
1996 c 1 s 2
;
1995 c 229 s 3
;
1993 sp.s. c 25 s 203
;
1985 c 32 s 3
;
1983 2nd ex.s. c 3 s 2
;
1983 c 9 s 2
;
1983 c 3 s 212
;
1971 ex.s. c 281 s 8
;
1970 ex.s. c 65 s 4
;
1969 ex.s. c 262 s 39
;
1967 ex.s. c 149 s 14
;
1963 ex.s. c 28 s 2
;
1961 c 15 s 82.04.290
; prior:
1959 ex.s. c 5 s 5
;
1955 c 389 s 49
; prior:
1953 c 195 s 2
; 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Effective date
—
2025 c 420 ss 109 and 202:
"Sections 109 and 202 of this act take effect October 1, 2025." [
2025 c 420 s 508
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Application
—
2020 c 2 s 3:
"Section 3 of this act applies beginning with gross income of the business, as defined in RCW 82.04.080, received or accrued by taxpayers, on or after April 1, 2020." [
2020 c 2 s 9
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2020 c 2:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to this act." [
2020 c 2 s 6
.]
Effective dates
—
2020 c 2:
"(1) Except as otherwise provided in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 10, 2020].
(2) Sections 1 through 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect April 1, 2020." [
2020 c 2 s 7
.]
Findings
—
Intent
—
2019 c 426 ss 2 and 3:
"In 1995, the legislature enacted a business and occupation tax rate for persons providing international investment management services. The legislature finds that the original intent of this tax rate was to reduce a competitive disadvantage for a limited number of firms providing international investment management services. The fiscal note for the bill stated that "only a very limited taxpayer group would benefit from the reduced rate." The legislature further finds that as a result of the adoption of economic nexus; a single factor, market-based apportionment methodology; and significant ambiguity in the statute governing the qualifications for the tax rate; a much larger number of businesses are claiming the tax rate than was contemplated in 1995. Therefore, the legislature intends in sections 2 and 3 of this act to clarify the scope of activities and persons eligible for the tax rate to more closely align with the legislature's original intent." [
2019 c 426 s 1
.]
Automatic expiration date and tax preference performance statement exemption
—
2019 c 426 ss 2 and 3:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to sections 2 and 3 of this act." [
2019 c 426 s 9
.]
Effective date
—
2019 c 426 ss 2 and 3:
"Sections 2 and 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2019." [
2019 c 426 s 10
.]
Contingent expiration date
—
2014 c 97 ss 401 and 403:
See note following RCW 82.04.250
.
Contingent effective date
—
2013 3rd sp.s. c 2:
See RCW 82.32.850
.
Findings
—
Intent
—
2013 3rd sp.s. c 2:
See note following RCW 82.32.850
.
Findings
—
Savings
—
Effective date
—
2008 c 81:
See notes following RCW 82.08.975
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
Effective date
—
2004 c 174:
See note following RCW 82.04.2908
.
Expiration dates
—
2001 1st sp.s. c 9:
"(1) Sections 2 and 4 of this act expire July 1, 2001.
(2) Section 5 of this act expires July 1, 2003.
(3) Section 8 of this act expires July 22, 2001." [
2001 1st sp.s. c 9 s 10
.]
Effective dates
—
2001 1st sp.s. c 9:
See note following RCW 82.04.298
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Effective date
—
1998 c 331:
See note following RCW 82.04.2907
.
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
Effective dates
—
1998 c 308:
See note following RCW 82.04.050
.
Savings
—
Effective date
—
1997 c 7:
See notes following RCW 82.04.255
.
Effective date
—
1996 c 1:
See note following RCW 82.04.255
.
Effective date
—
1995 c 229:
See note following RCW 82.04.293
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Construction
—
Severability
—
Effective dates
—
1983 2nd ex.s. c 3:
See notes following RCW 82.04.255
.
Construction
—
Severability
—
Effective date
—
1983 c 9:
See notes following RCW 82.04.255
.
PDF
RCW 82.04.290
Tax on service and other activities.
(Effective January 1, 2026, until April 1, 2026.)
(1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent.
(2)(a) Upon every person engaging within this state in any business activity other than or in addition to an activity taxed explicitly under this chapter; as to such persons the amount of tax on account of such activities is equal to the gross income of the business multiplied by the rate of:
(i) 1.75 percent for any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was equal to or greater than $1,000,000 and less than $5,000,000 unless: (A) The person is affiliated with one or more other persons; and (B) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $5,000,000 for the immediately preceding calendar year;
(ii) 1.5 percent for:
(A) Any person subject to the surcharge imposed under RCW 82.04.299
;
(B) Any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was less than $1,000,000, unless (I) the person is affiliated with one or more other persons, and (II) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $1,000,000 for the immediately preceding calendar year; and
(C) Hospitals as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW. This subsection (2)(a)(ii)(C) must not be construed as modifying RCW 82.04.260
(10); or
(iii) 2.1 percent.
(b) This subsection (2) includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale." The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his or her principal or supplier to be used for informational, educational, and promotional purposes is not considered a part of the agent's remuneration or commission and is not subject to taxation under this section.
(c) 14.3 percent of the revenues collected under (a)(i) and (iii) of this subsection (2) must be deposited into the workforce education investment account created in RCW 43.79.195
.
(d)(i) To aid in the effective administration of this subsection (2), the department may require a person claiming to be subject to the 1.75 percent tax rate under (a)(i) of this subsection (2) or the 1.5 percent tax rate under (a)(ii)(B) of this subsection (2) to identify all of the person's affiliates, including their department tax registration number or unified business identifier number, as may be applicable, or to certify that the person is not affiliated with any other person. Requests under this subsection (2)(d)(i) must be in writing and may be made electronically.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that a person, with intent to evade the additional taxes due under either the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 2.1 percent tax rate in (a)(iii) of this subsection (2), failed to provide the department with complete and accurate information in response to a written request under (d)(i) of this subsection (2) within 30 days of such request, the person is ineligible for the lesser applicable tax rate in this subsection (2) for the entire current calendar year and the following four calendar years. However, the department must waive the provisions of this subsection (2)(d)(ii) for any tax reporting period that the person is otherwise eligible for the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 1.5 percent tax rate in (a)(ii) of this subsection (2) if (A) the department has not previously determined that the person failed to fully comply with (d)(i) of this subsection (2), and (B) within 30 days of the notice of additional tax due as a result of the person's failure to fully comply with (d)(i) of this subsection (2) the department determines that the person has come into full compliance with (d)(i) of this subsection (2). This subsection (2)(d) applies only with respect to persons claiming entitlement to the 1.5 percent tax rate solely by reason of (a)(ii)(B) of this subsection (2).
(e) For the purposes of (a)(i) or (ii)(B) of this subsection (2), if a taxpayer is subject to the reconciliation provisions of RCW 82.04.462
(4), and calculates gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year, or aggregate gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year for all affiliated persons, based on incomplete information, the taxpayer must correct the reporting for the current calendar year when complete information for the immediately preceding calendar year is available.
(f) For purposes of this subsection (2), the definitions in this subsection (2)(f) apply:
(i) "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person; and
(ii) "Control" means the possession, directly or indirectly, of more than 80 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.
(3)(a) Until July 1, 2040, upon every person engaging within this state in the business of performing aerospace product development for others, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business multiplied by a rate of 0.9 percent.
(b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534
.
(c) "Aerospace product development" has the meaning as provided in RCW 82.04.4461
.
(4)(a) Except as provided in (b) of this subsection (4), upon every processor engaging within this state in payment card processing activities, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business from such payment card processing activities multiplied by the rate of 3.1 percent.
(b)(i) This subsection (4) does not apply to payment card processing activities involving credit, debit, or prepaid card transactions in which:
(A) The processor:
(I) Also operates the payment network or is affiliated with the operator of the payment network; and
(II) Makes related payments to an affiliated financial institution; or
(B) The payment card processing company is also the issuer.
(ii) Payment card processing activities excluded from this subsection (4) are subject to tax under subsection (2) of this section without any deduction under RCW 82.04.43397
.
(c) For purposes of this subsection (4), the following definitions apply:
(i) "Affiliated" has the same meaning as in RCW 82.04.299
.
(ii) "Financial institution" has the same meaning as in RCW 82.04.080
.
(iii) "Issuer" has the same meaning as in RCW 82.04.43397
.
(iv) "Payment card processing activities" means services related to directly or indirectly acquiring, processing, or routing electronic transactions for issuers, acquirers, payment networks, or merchants. "Payment card processing activities" does not include:
(A) Issuing and authorizing the use of payment cards;
(B) Authorization, clearance, and settlement of electronic transactions by a payment network; or
(C) Retail services or the retail sale of hardware or software.
(v) "Payment network" has the same meaning as in RCW 82.04.43397
.
(vi) "Processor" has the same meaning as in RCW 82.04.43397
.
[
2025 c 420 s 109
;
2025 c 401 s 3
;
2020 c 2 s 3
;
2019 c 426 s 2
;
2014 c 97 s 404
; (2014 c 97 s 403 expired July 9, 2014);
2013 3rd sp.s. c 2 s 8
;
2013 c 23 s 314
;
2011 c 174 s 101
;
2008 c 81 s 6
;
2005 c 369 s 8
;
2004 c 174 s 2
;
2003 c 343 s 2
;
2001 1st sp.s. c 9 s 6
; (2001 1st sp.s. c 9 s 4 expired July 1, 2001). Prior:
1998 c 343 s 4
;
1998 c 331 s 2
;
1998 c 312 s 8
;
1998 c 308 s 5
;
1998 c 308 s 4
;
1997 c 7 s 2
;
1996 c 1 s 2
;
1995 c 229 s 3
;
1993 sp.s. c 25 s 203
;
1985 c 32 s 3
;
1983 2nd ex.s. c 3 s 2
;
1983 c 9 s 2
;
1983 c 3 s 212
;
1971 ex.s. c 281 s 8
;
1970 ex.s. c 65 s 4
;
1969 ex.s. c 262 s 39
;
1967 ex.s. c 149 s 14
;
1963 ex.s. c 28 s 2
;
1961 c 15 s 82.04.290
; prior:
1959 ex.s. c 5 s 5
;
1955 c 389 s 49
; prior:
1953 c 195 s 2
; 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Reviser's note:
This section was amended by 2025 c 401 s 3 and by 2025 c 420 s 109, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 420 ss 109 and 202:
"Sections 109 and 202 of this act take effect October 1, 2025." [
2025 c 420 s 508
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Intent
—
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective date
—
2025 c 401:
See notes following RCW 82.04.43397
.
Application
—
2020 c 2 s 3:
"Section 3 of this act applies beginning with gross income of the business, as defined in RCW 82.04.080, received or accrued by taxpayers, on or after April 1, 2020." [
2020 c 2 s 9
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2020 c 2:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to this act." [
2020 c 2 s 6
.]
Effective dates
—
2020 c 2:
"(1) Except as otherwise provided in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 10, 2020].
(2) Sections 1 through 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect April 1, 2020." [
2020 c 2 s 7
.]
Findings
—
Intent
—
2019 c 426 ss 2 and 3:
"In 1995, the legislature enacted a business and occupation tax rate for persons providing international investment management services. The legislature finds that the original intent of this tax rate was to reduce a competitive disadvantage for a limited number of firms providing international investment management services. The fiscal note for the bill stated that "only a very limited taxpayer group would benefit from the reduced rate." The legislature further finds that as a result of the adoption of economic nexus; a single factor, market-based apportionment methodology; and significant ambiguity in the statute governing the qualifications for the tax rate; a much larger number of businesses are claiming the tax rate than was contemplated in 1995. Therefore, the legislature intends in sections 2 and 3 of this act to clarify the scope of activities and persons eligible for the tax rate to more closely align with the legislature's original intent." [
2019 c 426 s 1
.]
Automatic expiration date and tax preference performance statement exemption
—
2019 c 426 ss 2 and 3:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to sections 2 and 3 of this act." [
2019 c 426 s 9
.]
Effective date
—
2019 c 426 ss 2 and 3:
"Sections 2 and 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2019." [
2019 c 426 s 10
.]
Contingent expiration date
—
2014 c 97 ss 401 and 403:
See note following RCW 82.04.250
.
Contingent effective date
—
2013 3rd sp.s. c 2:
See RCW 82.32.850
.
Findings
—
Intent
—
2013 3rd sp.s. c 2:
See note following RCW 82.32.850
.
Findings
—
Savings
—
Effective date
—
2008 c 81:
See notes following RCW 82.08.975
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
Effective date
—
2004 c 174:
See note following RCW 82.04.2908
.
Expiration dates
—
2001 1st sp.s. c 9:
"(1) Sections 2 and 4 of this act expire July 1, 2001.
(2) Section 5 of this act expires July 1, 2003.
(3) Section 8 of this act expires July 22, 2001." [
2001 1st sp.s. c 9 s 10
.]
Effective dates
—
2001 1st sp.s. c 9:
See note following RCW 82.04.298
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Effective date
—
1998 c 331:
See note following RCW 82.04.2907
.
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
Effective dates
—
1998 c 308:
See note following RCW 82.04.050
.
Savings
—
Effective date
—
1997 c 7:
See notes following RCW 82.04.255
.
Effective date
—
1996 c 1:
See note following RCW 82.04.255
.
Effective date
—
1995 c 229:
See note following RCW 82.04.293
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Construction
—
Severability
—
Effective dates
—
1983 2nd ex.s. c 3:
See notes following RCW 82.04.255
.
Construction
—
Severability
—
Effective date
—
1983 c 9:
See notes following RCW 82.04.255
.
PDF
RCW 82.04.290
Tax on service and other activities.
(Effective April 1, 2026.)
(1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multiplied by a rate of 0.275 percent.
(2)(a) Upon every person engaging within this state in any business activity other than or in addition to an activity taxed explicitly under this chapter; as to such persons the amount of tax on account of such activities is equal to the gross income of the business multiplied by the rate of:
(i) 1.75 percent for any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was equal to or greater than $1,000,000 and less than $5,000,000 unless: (A) The person is affiliated with one or more other persons; and (B) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $5,000,000 for the immediately preceding calendar year;
(ii) 1.5 percent for:
(A) Any person subject to the surcharge imposed under RCW 82.04.299
;
(B) Any person whose gross income of the business subject to the tax imposed under this subsection (2), for the immediately preceding calendar year, was less than $1,000,000, unless (I) the person is affiliated with one or more other persons, and (II) the aggregate gross income of the business subject to the tax imposed under this subsection (2) for all affiliated persons was greater than or equal to $1,000,000 for the immediately preceding calendar year; and
(C) Hospitals as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW. This subsection (2)(a)(ii)(C) must not be construed as modifying RCW 82.04.260
(10); or
(iii) 2.1 percent.
(b) This subsection (2) includes, among others, and without limiting the scope hereof (whether or not title to materials used in the performance of such business passes to another by accession, confusion or other than by outright sale), persons engaged in the business of rendering any type of service which does not constitute a "sale at retail" or a "sale at wholesale." The value of advertising, demonstration, and promotional supplies and materials furnished to an agent by his or her principal or supplier to be used for informational, educational, and promotional purposes is not considered a part of the agent's remuneration or commission and is not subject to taxation under this section.
(c) 14.3 percent of the revenues collected under (a)(i) and (iii) of this subsection (2) must be deposited into the workforce education investment account created in RCW 43.79.195
.
(d)(i) To aid in the effective administration of this subsection (2), the department may require a person claiming to be subject to the 1.75 percent tax rate under (a)(i) of this subsection (2) or the 1.5 percent tax rate under (a)(ii)(B) of this subsection (2) to identify all of the person's affiliates, including their department tax registration number or unified business identifier number, as may be applicable, or to certify that the person is not affiliated with any other person. Requests under this subsection (2)(d)(i) must be in writing and may be made electronically.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that a person, with intent to evade the additional taxes due under either the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 2.1 percent tax rate in (a)(iii) of this subsection (2), failed to provide the department with complete and accurate information in response to a written request under (d)(i) of this subsection (2) within 30 days of such request, the person is ineligible for the lesser applicable tax rate in this subsection (2) for the entire current calendar year and the following four calendar years. However, the department must waive the provisions of this subsection (2)(d)(ii) for any tax reporting period that the person is otherwise eligible for the 1.75 percent tax rate in (a)(i) of this subsection (2) or the 1.5 percent tax rate in (a)(ii) of this subsection (2) if (A) the department has not previously determined that the person failed to fully comply with (d)(i) of this subsection (2), and (B) within 30 days of the notice of additional tax due as a result of the person's failure to fully comply with (d)(i) of this subsection (2) the department determines that the person has come into full compliance with (d)(i) of this subsection (2). This subsection (2)(d) applies only with respect to persons claiming entitlement to the 1.5 percent tax rate solely by reason of (a)(ii)(B) of this subsection (2).
(e) For the purposes of (a)(i) or (ii)(B) of this subsection (2), if a taxpayer is subject to the reconciliation provisions of RCW 82.04.462
(4), and calculates gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year, or aggregate gross income of the business subject to the tax imposed under this subsection (2) for the immediately preceding calendar year for all affiliated persons, based on incomplete information, the taxpayer must correct the reporting for the current calendar year when complete information for the immediately preceding calendar year is available.
(f) For purposes of this subsection (2), the definitions in this subsection (2)(f) apply:
(i) "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person; and
(ii) "Control" means the possession, directly or indirectly, of more than 80 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.
(3)(a) Until July 1, 2040, upon every person engaging within this state in the business of performing aerospace product development for others, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business multiplied by a rate of 0.9 percent.
(b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534
.
(c) "Aerospace product development" has the meaning as provided in RCW 82.04.4461
.
(4)(a) Except as provided in (b) of this subsection (4), upon every processor engaging within this state in payment card processing activities, as to such persons, the amount of tax with respect to such business is equal to the gross income of the business from such payment card processing activities multiplied by the rate of 3.1 percent.
(b)(i) This subsection (4) does not apply to payment card processing activities involving credit, debit, or prepaid card transactions in which:
(A) The processor:
(I) Also operates the payment network or is affiliated with the operator of the payment network; and
(II) Makes related payments to an affiliated financial institution; or
(B) The payment card processing company is also the issuer.
(ii) Payment card processing activities excluded from this subsection (4) are subject to tax under subsection (2) of this section without any deduction under RCW 82.04.43397
.
(c) For purposes of this subsection (4), the following definitions apply:
(i) "Affiliated" has the same meaning as in RCW 82.04.299
.
(ii) "Financial institution" has the same meaning as in RCW 82.04.080
.
(iii) "Issuer" has the same meaning as in RCW 82.04.43397
.
(iv) "Payment card processing activities" means services related to directly or indirectly acquiring, processing, or routing electronic transactions for issuers, acquirers, payment networks, or merchants. "Payment card processing activities" does not include:
(A) Issuing and authorizing the use of payment cards;
(B) Authorization, clearance, and settlement of electronic transactions by a payment network; or
(C) Retail services or the retail sale of hardware or software.
(v) "Payment network" has the same meaning as in RCW 82.04.43397
.
(vi) "Processor" has the same meaning as in RCW 82.04.43397
.
(5) The rates in subsection (2)(a) of this section apply upon every person in this state engaging in the business of renting or leasing individual storage space at self-service storage facilities as defined in RCW 19.150.010
.
[
2025 c 423 s 301
;
2025 c 420 s 109
;
2025 c 401 s 3
;
2020 c 2 s 3
;
2019 c 426 s 2
;
2014 c 97 s 404
; (2014 c 97 s 403 expired July 9, 2014);
2013 3rd sp.s. c 2 s 8
;
2013 c 23 s 314
;
2011 c 174 s 101
;
2008 c 81 s 6
;
2005 c 369 s 8
;
2004 c 174 s 2
;
2003 c 343 s 2
;
2001 1st sp.s. c 9 s 6
; (2001 1st sp.s. c 9 s 4 expired July 1, 2001). Prior:
1998 c 343 s 4
;
1998 c 331 s 2
;
1998 c 312 s 8
;
1998 c 308 s 5
;
1998 c 308 s 4
;
1997 c 7 s 2
;
1996 c 1 s 2
;
1995 c 229 s 3
;
1993 sp.s. c 25 s 203
;
1985 c 32 s 3
;
1983 2nd ex.s. c 3 s 2
;
1983 c 9 s 2
;
1983 c 3 s 212
;
1971 ex.s. c 281 s 8
;
1970 ex.s. c 65 s 4
;
1969 ex.s. c 262 s 39
;
1967 ex.s. c 149 s 14
;
1963 ex.s. c 28 s 2
;
1961 c 15 s 82.04.290
; prior:
1959 ex.s. c 5 s 5
;
1955 c 389 s 49
; prior:
1953 c 195 s 2
; 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Reviser's note:
This section was amended by 2025 c 401 s 3, 2025 c 420 s 109, and by 2025 c 423 s 301, without reference to one another. All amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 423 ss 301 and 302:
"Sections 301 and 302 of this act take effect April 1, 2026." [
2025 c 423 s 405
.]
Finding
—
Intent
—
Necessity of act
—
2025 c 423:
See notes following RCW 82.04.260
.
Effective date
—
2025 c 420 ss 109 and 202:
"Sections 109 and 202 of this act take effect October 1, 2025." [
2025 c 420 s 508
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Intent
—
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective date
—
2025 c 401:
See notes following RCW 82.04.43397
.
Application
—
2020 c 2 s 3:
"Section 3 of this act applies beginning with gross income of the business, as defined in RCW 82.04.080, received or accrued by taxpayers, on or after April 1, 2020." [
2020 c 2 s 9
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2020 c 2:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to this act." [
2020 c 2 s 6
.]
Effective dates
—
2020 c 2:
"(1) Except as otherwise provided in this section, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 10, 2020].
(2) Sections 1 through 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect April 1, 2020." [
2020 c 2 s 7
.]
Findings
—
Intent
—
2019 c 426 ss 2 and 3:
"In 1995, the legislature enacted a business and occupation tax rate for persons providing international investment management services. The legislature finds that the original intent of this tax rate was to reduce a competitive disadvantage for a limited number of firms providing international investment management services. The fiscal note for the bill stated that "only a very limited taxpayer group would benefit from the reduced rate." The legislature further finds that as a result of the adoption of economic nexus; a single factor, market-based apportionment methodology; and significant ambiguity in the statute governing the qualifications for the tax rate; a much larger number of businesses are claiming the tax rate than was contemplated in 1995. Therefore, the legislature intends in sections 2 and 3 of this act to clarify the scope of activities and persons eligible for the tax rate to more closely align with the legislature's original intent." [
2019 c 426 s 1
.]
Automatic expiration date and tax preference performance statement exemption
—
2019 c 426 ss 2 and 3:
"The provisions of RCW 82.32.805
and
82.32.808
do not apply to sections 2 and 3 of this act." [
2019 c 426 s 9
.]
Effective date
—
2019 c 426 ss 2 and 3:
"Sections 2 and 3 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2019." [
2019 c 426 s 10
.]
Contingent expiration date
—
2014 c 97 ss 401 and 403:
See note following RCW 82.04.250
.
Contingent effective date
—
2013 3rd sp.s. c 2:
See RCW 82.32.850
.
Findings
—
Intent
—
2013 3rd sp.s. c 2:
See note following RCW 82.32.850
.
Findings
—
Savings
—
Effective date
—
2008 c 81:
See notes following RCW 82.08.975
.
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
Effective date
—
2004 c 174:
See note following RCW 82.04.2908
.
Expiration dates
—
2001 1st sp.s. c 9:
"(1) Sections 2 and 4 of this act expire July 1, 2001.
(2) Section 5 of this act expires July 1, 2003.
(3) Section 8 of this act expires July 22, 2001." [
2001 1st sp.s. c 9 s 10
.]
Effective dates
—
2001 1st sp.s. c 9:
See note following RCW 82.04.298
.
Effective date
—
1998 c 343:
See note following RCW 82.04.272
.
Effective date
—
1998 c 331:
See note following RCW 82.04.2907
.
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
Effective dates
—
1998 c 308:
See note following RCW 82.04.050
.
Savings
—
Effective date
—
1997 c 7:
See notes following RCW 82.04.255
.
Effective date
—
1996 c 1:
See note following RCW 82.04.255
.
Effective date
—
1995 c 229:
See note following RCW 82.04.293
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Construction
—
Severability
—
Effective dates
—
1983 2nd ex.s. c 3:
See notes following RCW 82.04.255
.
Construction
—
Severability
—
Effective date
—
1983 c 9:
See notes following RCW 82.04.255
.
RCW 82.04.29001
Creation and distribution of custom software
—
Customization of prewritten computer software
—
Taxable services.
(1) The creation and distribution of custom software is a service taxable under RCW 82.04.290
(2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software.
(2) The customization of prewritten computer software is a service taxable under RCW 82.04.290
(2).
[
2003 c 168 s 602
;
1998 c 332 s 4
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Findings
—
Intent
—
1998 c 332:
"The legislature finds that the creation and customization of software is an area not fully addressed in our excise tax statutes, and that certainty of tax treatment is essential to the industry and consumers. Therefore, the intent of this act is to make the tax treatment of software clear and certain for developers, programmers, and consumers." [
1998 c 332 s 1
.]
Effective date
—
1998 c 332:
"This act takes effect July 1, 1998." [
1998 c 332 s 9
.]
RCW 82.04.29002
Additional tax on certain business and service activities.
(1) Beginning May 1, 2010, through June 30, 2013, an additional rate of tax of 0.30 percent is added to the rate provided for in RCW 82.04.255, 82.04.285, and
82.04.290
(2)(a).
(2)(a) The additional rate in subsection (1) of this section does not apply to persons engaging within this state in business as a hospital. "Hospital" has the meaning provided in chapter
70.41
RCW but also includes any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW.
(b) The additional rate in subsection (1) of this section does not apply to amounts received from performing scientific research and development services including but not limited to research and development in the physical, engineering, and life sciences (such as agriculture, bacteriological, biotechnology, chemical, life sciences, and physical science research and development laboratories or services).
[
2010 1st sp.s. c 23 s 1101
.]
NOTES:
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.32.655
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
RCW 82.04.29004
Additional tax on financial institutions.
(Effective until October 1, 2025.)
(1) Beginning January 1, 2020, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290
(2) multiplied by the rate of 1.2 percent.
(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. For purposes of this subsection (2)(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) "Consolidated financial institution group" means all financial institutions that are affiliated with each other.
(c) "Consolidated financial statement" means a consolidated financial institution group's consolidated reports of condition and income filed with the federal financial institutions examination council, or successor agency.
(d) "Financial institution" means:
(i) Any corporation or other business entity chartered under Titles
30A
, 30B
, 31, 32, and
33
RCW, or registered under the federal bank holding company act of 1956, as amended, or registered as a savings and loan holding company under the federal national housing act, as amended;
(ii) A national bank organized and existing as a national bank association pursuant to the provisions of the national bank act, 12 U.S.C. Sec. 21 et seq.;
(iii) A savings association or federal savings bank as defined in the federal deposit insurance act, 12 U.S.C. Sec. 1813(b)(1);
(iv) Any bank or thrift institution incorporated or organized under the laws of any state;
(v) Any corporation organized under the provisions of 12 U.S.C. Sec. 611 through 631;
(vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. Sec. 3101 that is not exempt under RCW 82.04.315
;
(vii) A production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired;
(viii) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290, and whose voting interests are more than fifty percent owned, directly or indirectly, by any person or business entity described in (d)(i) through (vii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020
or any other company taxable under chapter
48.14
RCW;
(ix)(A) A corporation or other business entity that receives more than fifty percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease that meets two requirements:
(I) It is the type of lease permitted to be made by national banks (see 12 U.S.C. Sec. 24(7) and (10), comptroller of the currency regulations, part 23, leasing (added by 56 C.F.R. Sec. 28314, June 20, 1991, effective July 22, 1991), and regulation Y of the federal reserve system 12 C.F.R. Part 225.25, as amended); and
(II) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes.
(B) For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than fifty percent requirement;
(x) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280
(1)(e), an insurance business exempt from the business and occupation tax under RCW 82.04.320, a real estate broker taxable under RCW 82.04.255, a securities dealer or international investment management company taxable under RCW 82.04.290
(2), that receives more than fifty percent of its gross receipts from activities that a person described in (d)(ii) through (vii) and (ix) of this subsection is authorized to transact.
(e)(i) "Specified financial institution" means a financial institution that is a member of a consolidated financial institution group that reported on its consolidated financial statement for the previous calendar year annual net income of at least one billion dollars, not including net income attributable to noncontrolling interests, as the terms "net income" and "noncontrolling interest" are used in the consolidated financial statement.
(ii) If financial institutions are no longer required to file consolidated financial statements, "specified financial institution" means any person that was subject to the additional tax in this section in at least two of the previous four calendar years.
(3) The department must notify the fiscal committees of the legislature if financial institutions are no longer required to file consolidated financial statements.
(4) To aid in the effective administration of the additional tax imposed in this section, the department may require a person believed to be a specified financial institution to disclose whether it is a member of a consolidated financial institution group and, if so, to identify all other members of its consolidated financial institution group. A person failing to comply with this subsection is deemed to have intended to evade tax payable under this section and is subject to the penalty in RCW 82.32.090
(7) on any tax due under this section by the person and any financial institution affiliated with the person.
(5) Taxes collected under this section must be deposited into the general fund.
[
2019 c 420 s 2
.]
NOTES:
Finding
—
2019 c 420:
"The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [
2019 c 420 s 1
.]
PDF
RCW 82.04.29004
Additional tax on financial institutions.
(Effective October 1, 2025, until January 1, 2026.)
(1)(a) From January 1, 2020, through September 30, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290
(2) multiplied by the rate of 1.2 percent.
(b) Beginning October 1, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290
(2) multiplied by the rate of 1.5 percent.
(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. For purposes of this subsection (2)(a), "control" means the possession, directly or indirectly, of more than 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise.
(b) "Consolidated financial institution group" means all financial institutions that are affiliated with each other.
(c) "Consolidated financial statement" means a consolidated financial institution group's consolidated reports of condition and income filed with the federal financial institutions examination council, or successor agency.
(d) "Financial institution" means:
(i) Any corporation or other business entity chartered under Titles
30A
, 30B
, 31, 32, and
33
RCW, or registered under the federal bank holding company act of 1956, as amended, or registered as a savings and loan holding company under the federal national housing act, as amended;
(ii) A national bank organized and existing as a national bank association pursuant to the provisions of the national bank act, 12 U.S.C. Sec. 21 et seq.;
(iii) A savings association or federal savings bank as defined in the federal deposit insurance act, 12 U.S.C. Sec. 1813(b)(1);
(iv) Any bank or thrift institution incorporated or organized under the laws of any state;
(v) Any corporation organized under the provisions of 12 U.S.C. Sec. 611 through 631;
(vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. Sec. 3101 that is not exempt under RCW 82.04.315
;
(vii) A production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired;
(viii) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290, and whose voting interests are more than 50 percent owned, directly or indirectly, by any person or business entity described in (d)(i) through (vii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020
or any other company taxable under chapter
48.14
RCW;
(ix)(A) A corporation or other business entity that receives more than 50 percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease that meets two requirements:
(I) It is the type of lease permitted to be made by national banks (see 12 U.S.C. Sec. 24(7) and (10), comptroller of the currency regulations, part 23, leasing (added by 56 C.F.R. Sec. 28314, June 20, 1991, effective July 22, 1991), and regulation Y of the federal reserve system 12 C.F.R. Part 225.25, as amended); and
(II) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes.
(B) For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than 50 percent requirement;
(x) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280
(1)(e), an insurance business exempt from the business and occupation tax under RCW 82.04.320, a real estate broker taxable under RCW 82.04.255, a securities dealer or international investment management company taxable under RCW 82.04.290
(2), that receives more than 50 percent of its gross receipts from activities that a person described in (d)(ii) through (vii) and (ix) of this subsection is authorized to transact.
(e)(i) "Specified financial institution" means a financial institution that is a member of a consolidated financial institution group that reported on its consolidated financial statement for the previous calendar year annual net income of at least $1,000,000,000, not including net income attributable to noncontrolling interests, as the terms "net income" and "noncontrolling interest" are used in the consolidated financial statement.
(ii) If financial institutions are no longer required to file consolidated financial statements, "specified financial institution" means any person that was subject to the additional tax in this section in at least two of the previous four calendar years.
(3) The department must notify the fiscal committees of the legislature if financial institutions are no longer required to file consolidated financial statements.
(4) To aid in the effective administration of the additional tax imposed in this section, the department may require a person believed to be a specified financial institution to disclose whether it is a member of a consolidated financial institution group and, if so, to identify all other members of its consolidated financial institution group. A person failing to comply with this subsection is deemed to have intended to evade tax payable under this section and is subject to the penalty in RCW 82.32.090
(7) on any tax due under this section by the person and any financial institution affiliated with the person.
(5) Taxes collected under this section must be deposited into the general fund.
[
2025 c 420 s 202
;
2019 c 420 s 2
.]
NOTES:
Effective date
—
2025 c 420 ss 109 and 202:
See note following RCW 82.04.290
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Finding
—
2019 c 420:
"The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [
2019 c 420 s 1
.]
PDF
RCW 82.04.29004
Additional tax on financial institutions.
(Effective January 1, 2026.)
(1)(a) From January 1, 2020, through September 30, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290
(2) and (4) multiplied by the rate of 1.2 percent.
(b) Beginning October 1, 2025, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW 82.04.290
(2) multiplied by the rate of 1.5 percent.
(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person. For purposes of this subsection (2)(a), "control" means the possession, directly or indirectly, of more than 50 percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise.
(b) "Consolidated financial institution group" means all financial institutions that are affiliated with each other.
(c) "Consolidated financial statement" means a consolidated financial institution group's consolidated reports of condition and income filed with the federal financial institutions examination council, or successor agency.
(d) "Financial institution" means:
(i) Any corporation or other business entity chartered under Titles
30A
, 30B
, 31, 32, and
33
RCW, or registered under the federal bank holding company act of 1956, as amended, or registered as a savings and loan holding company under the federal national housing act, as amended;
(ii) A national bank organized and existing as a national bank association pursuant to the provisions of the national bank act, 12 U.S.C. Sec. 21 et seq.;
(iii) A savings association or federal savings bank as defined in the federal deposit insurance act, 12 U.S.C. Sec. 1813(b)(1);
(iv) Any bank or thrift institution incorporated or organized under the laws of any state;
(v) Any corporation organized under the provisions of 12 U.S.C. Sec. 611 through 631;
(vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. Sec. 3101;
(vii) A production credit association organized under the federal farm credit act of 1933, all of whose stock held by the federal production credit corporation has been retired;
(viii) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290, and whose voting interests are more than 50 percent owned, directly or indirectly, by any person or business entity described in (d)(i) through (vii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020
or any other company taxable under chapter
48.14
RCW;
(ix)(A) A corporation or other business entity that receives more than 50 percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease that meets two requirements:
(I) It is the type of lease permitted to be made by national banks (see 12 U.S.C. Sec. 24(7) and (10), comptroller of the currency regulations, part 23, leasing (added by 56 C.F.R. Sec. 28314, June 20, 1991, effective July 22, 1991), and regulation Y of the federal reserve system 12 C.F.R. Part 225.25, as amended); and
(II) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes.
(B) For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than 50 percent requirement;
(x) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280
(1)(e), an insurance business exempt from the business and occupation tax under RCW 82.04.320, a real estate broker taxable under RCW 82.04.255, a securities dealer or international investment management company taxable under RCW 82.04.290
(2), that receives more than 50 percent of its gross receipts from activities that a person described in (d)(ii) through (vii) and (ix) of this subsection is authorized to transact.
(e)(i) "Specified financial institution" means a financial institution that is a member of a consolidated financial institution group that reported on its consolidated financial statement for the previous calendar year annual net income of at least $1,000,000,000, not including net income attributable to noncontrolling interests, as the terms "net income" and "noncontrolling interest" are used in the consolidated financial statement.
(ii) If financial institutions are no longer required to file consolidated financial statements, "specified financial institution" means any person that was subject to the additional tax in this section in at least two of the previous four calendar years.
(3) The department must notify the fiscal committees of the legislature if financial institutions are no longer required to file consolidated financial statements.
(4) To aid in the effective administration of the additional tax imposed in this section, the department may require a person believed to be a specified financial institution to disclose whether it is a member of a consolidated financial institution group and, if so, to identify all other members of its consolidated financial institution group. A person failing to comply with this subsection is deemed to have intended to evade tax payable under this section and is subject to the penalty in RCW 82.32.090
(7) on any tax due under this section by the person and any financial institution affiliated with the person.
(5) Taxes collected under this section must be deposited into the general fund.
[
2025 c 423 s 201
;
2025 c 420 s 202
;
2025 c 401 s 4
;
2019 c 420 s 2
.]
NOTES:
Reviser's note:
This section was amended by 2025 c 401 s 4, 2025 c 420 s 202, and by 2025 c 423 s 201, without reference to one another. All amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective date
—
2025 c 423 ss 101, 103, 104, 105, 201, and 202:
See note following RCW 82.04.260
.
Finding
—
Intent
—
Necessity of act
—
2025 c 423:
See notes following RCW 82.04.260
.
Effective date
—
2025 c 420 ss 109 and 202:
See note following RCW 82.04.290
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Intent
—
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective date
—
2025 c 401:
See notes following RCW 82.04.43397
.
Finding
—
2019 c 420:
"The legislature finds that in the decade since the great recession, some economic sectors have rebounded, stronger than ever, while many Washington families struggle to afford basic necessities, all while also carrying the burden of funding schools and essential services. The wealth disparity in the country between the wealthy few and the lowest income families is wider than in any other developed nation and continues to grow. Additionally, Washington's tax system disproportionately impacts those with the least ability to pay. As a percentage of household income, middle-income families in Washington pay two to four times the amount of taxes as compared to top earners in the state. Low-income Washington families pay six times more in taxes than the wealthiest residents. The legislature concludes that those wealthy few who have profited the most from the recent economic expansion can contribute to the essential services and programs all Washington families need." [
2019 c 420 s 1
.]
RCW 82.04.29005
Tax on loan interest
—
2012 2nd sp.s. c 6.
(1) Amounts received as interest on loans originated by a person located in more than ten states, or an affiliate of such person, and primarily secured by first mortgages or trust deeds on nontransient residential properties are subject to tax under RCW 82.04.290
(2)(a).
(2) For the purposes of this subsection [section], a person is located in a state if:
(a) The person or an affiliate of the person maintains a branch, office, or one or more employees or representatives in the state; and
(b) Such in-state presence allows borrowers or potential borrowers to contact the branch, office, employee, or representative concerning the acquiring, negotiating, renegotiating, or restructuring of, or making payments on, mortgages issued or to be issued by the person or an affiliate of the person.
(3) For purposes of this section:
(a) "Affiliate" means a person is affiliated with another person, and "affiliated" has the same meaning as in RCW 82.04.645
; and
(b) "Interest" has the same meaning as in RCW 82.04.4292
and also includes servicing fees described in RCW 82.04.4292
(4).
[
2012 2nd sp.s. c 6 s 101
.]
NOTES:
Existing rights, liabilities, or obligations
—
2012 2nd sp.s. c 6:
"This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [
2012 2nd sp.s. c 6 s 701
.]
Effective dates
—
Contingent effective date
—
2012 2nd sp.s. c 6:
"(1) Parts I, II, and V through VII of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2012.
(2) Section 302 of this act does not take effect if the contingency in subsection (3) of this section occurs.
(3) Section 303 of this act takes effect if Substitute House Bill No. 2530 or any other legislation repealing RCW 82.32.534
is enacted during the 2012 1st special session and signed into law.
(4) Parts III and IV of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 2, 2012]." [
2012 2nd sp.s. c 6 s 703
.]
RCW 82.04.2905
Tax on providing day care.
(Effective until January 1, 2027.)
(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.
(2) Until January 1, 2035, this chapter does not apply to amounts received by a child care provider for the care and supervision for periods of less than 24 hours of children:
(a) Under 13 years of age; or
(b) Under 19 years of age who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter
43.216
RCW.
(3) The exemption under subsection (2) of this section applies only to persons primarily engaged in the business of providing child care.
[
2024 c 195 s 2
;
1998 c 312 s 7
.]
NOTES:
Tax preference performance statement
—
2024 c 195 s 2:
"(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 195, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808
(2)(e).
(3) It is the legislature's specific public policy objective to reduce the costs associated with providing child care by expanding the business and occupation tax exemption for child care services to include income derived from the care and education of children up to age 12.
(4) If a review finds a reduction in the cost of providing child care and education, then the legislature intends to extend the expiration date of this tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [
2024 c 195 s 1
.]
Effective date
—
2024 c 195:
"This act takes effect October 1, 2024." [
2024 c 195 s 3
.]
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
PDF
RCW 82.04.2905
Tax on providing day care.
(Effective January 1, 2027.)
(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.5 percent.
(2) Until January 1, 2035, this chapter does not apply to amounts received by a child care provider for the care and supervision for periods of less than 24 hours of children:
(a) Under 13 years of age; or
(b) Under 19 years of age who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter
43.216
RCW.
(3) The exemption under subsection (2) of this section applies only to persons primarily engaged in the business of providing child care.
[
2025 c 420 s 110
;
2024 c 195 s 2
;
1998 c 312 s 7
.]
NOTES:
Effective date
—
2025 c 420 ss 101-108 and 110-112:
See note following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Tax preference performance statement
—
2024 c 195 s 2:
"(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 195, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808
(2)(e).
(3) It is the legislature's specific public policy objective to reduce the costs associated with providing child care by expanding the business and occupation tax exemption for child care services to include income derived from the care and education of children up to age 12.
(4) If a review finds a reduction in the cost of providing child care and education, then the legislature intends to extend the expiration date of this tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [
2024 c 195 s 1
.]
Effective date
—
2024 c 195:
"This act takes effect October 1, 2024." [
2024 c 195 s 3
.]
Effective date
—
Savings
—
1998 c 312:
See notes following RCW 82.04.332
.
RCW 82.04.2906
Tax on certain chemical dependency services.
(Effective until January 1, 2027.)
(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.484 percent.
(2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.
[
2003 c 343 s 1
.]
PDF
RCW 82.04.2906
Tax on certain chemical dependency services.
(Effective January 1, 2027.)
(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.5 percent.
(2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.
[
2025 c 420 s 111
;
2003 c 343 s 1
.]
NOTES:
Effective date
—
2025 c 420 ss 101-108 and 110-112:
See note following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
RCW 82.04.2907
Tax on royalties.
(1) Upon every person engaging within this state in the business of receiving income from royalties, the amount of tax with respect to the business is equal to the gross income from royalties multiplied by the rate of 1.5 percent.
(2) For the purposes of this section, "gross income from royalties" means compensation for the use of intangible property, including charges in the nature of royalties, regardless of where the intangible property will be used. For purposes of this subsection, "intangible property" includes copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. "Gross income from royalties" does not include compensation for any natural resource, the licensing of prewritten computer software to the end user, or the licensing of digital goods, digital codes, or digital automated services to the end user as defined in RCW 82.04.190
(11).
[
2021 c 145 s 9
;
2015 3rd sp.s. c 5 s 101
;
2010 1st sp.s. c 23 s 107
; (2010 1st sp.s. c 23 s 106 expired July 1, 2010);
2010 c 111 s 302
;
2009 c 535 s 407
;
2001 c 320 s 3
;
1998 c 331 s 1
.]
NOTES:
Construction
—
2017 c 323:
See note following RCW 82.08.052
.
Effective dates
—
2015 3rd sp.s. c 5:
See note following RCW 82.08.052
.
Expiration date
—
2010 1st sp.s. c 23 ss 106, 901, and 1201:
"Sections 106, 901, and 1201 of this act expire July 1, 2010." [
2010 1st sp.s. c 23 s 1710
.]
Effective date
—
2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405:
"Parts VI, VII, and XIV and sections 107, 702, 902, and 1202 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2010." [
2010 1st sp.s. c 23 s 1713
.]
Contingency
—
Application
—
2010 1st sp.s. c 23 ss 102-112:
See notes following RCW 82.04.067
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.04.4292
.
Purpose
—
Retroactive application
—
Effective date
—
2010 c 111:
See notes following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Effective date
—
2001 c 320:
See note following RCW 11.02.005
.
Effective date
—
1998 c 331:
"This act takes effect July 1, 1998." [
1998 c 331 s 3
.]
RCW 82.04.2908
Tax on provision of room and domiciliary care to assisted living facility residents.
(1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of an assisted living facility licensed under chapter
18.20
RCW, the amount of tax with respect to such business shall be equal to the gross income of the business, multiplied by the rate of 0.275 percent.
(2) For the purposes of this section, "domiciliary care" has the meaning provided in RCW 18.20.020
.
[
2012 c 10 s 70
;
2005 c 514 s 302
;
2004 c 174 s 1
.]
NOTES:
Application
—
2012 c 10:
See note following RCW 18.20.010
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective date
—
2004 c 174:
"This act takes effect July 1, 2004." [
2004 c 174 s 8
.]
RCW 82.04.2909
Tax on aluminum smelters.
(Expires January 1, 2027.)
(1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; 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 .2904 percent.
(2) Upon every person who is an aluminum smelter engaging within this state in the business of making sales at wholesale of aluminum 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 aluminum multiplied by the rate of .2904 percent.
(3) A person reporting under the tax rate provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534
.
(4) This section expires January 1, 2027.
[
2017 c 135 s 12
;
2015 3rd sp.s. c 6 s 502
;
2011 c 174 s 301
. Prior:
2010 1st sp.s. c 2 s 1
;
2010 c 114 s 108
;
2006 c 182 s 1
;
2004 c 24 s 3
.]
NOTES:
Effective date
—
2017 c 135:
See note following RCW 82.32.534
.
Findings
—
Tax preference performance statement
—
2015 3rd sp.s. c 6 ss 502-506:
"(1) The legislature finds that the aluminum industry in Washington employs over one thousand people. The legislature further finds that average annual wages and benefits for these employment positions exceed one hundred thousand dollars and that each of these employment positions indirectly generates an additional two to three jobs within the state. The legislature further finds that the aluminum industry generates substantial taxes for local jurisdictions. The legislature further finds that the aluminum industry was severely impacted by the global economic recession. The legislature further finds that the London metal exchange, where aluminum is traded as a commodity, is extremely volatile and substantially impacts the profitability of the aluminum industry. The legislature further finds that for the aforementioned reasons, the industry continues to struggle with profitability, putting the continued employment of its Washington workforce in jeopardy.
(2)(a) This subsection is the tax preference performance statement for the aluminum industry tax preferences in RCW 82.04.2909, 82.04.4481, 82.08.805, 82.12.805, and
82.12.022, as amended in this Part V. The performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(b) The legislature categorizes this tax preference as one intended to accomplish the general purposes indicated in RCW 82.32.808
(2) (c) and (d).
(c) It is the legislature's specific public policy objective to promote the preservation of employment positions within the Washington aluminum manufacturing industry as the industry continues to grapple with the lingering effects of the economic recession and the volatility of the London metal exchange.
(d) To measure the effectiveness of the exemption provided in this Part V in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must evaluate the changes in the number of statewide employment positions for the aluminum industry in Washington." [
2015 3rd sp.s. c 6 s 501
.]
Effective dates
—
2015 3rd sp.s. c 6:
See note following RCW 82.04.4266
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Intent
—
2004 c 24:
"The legislature recognizes that the loss of domestic manufacturing jobs has become a national concern. Washington state has lost one out of every six manufacturing jobs since July 2000. The aluminum industry has long been an important component of Washington state's manufacturing base, providing family-wage jobs often in rural communities where unemployment rates are very high. The aluminum industry is electricity intensive and was greatly affected by the dramatic increase in electricity prices which began in 2000 and which continues to affect the Washington economy. Before the energy crisis, aluminum smelters provided about 5,000 direct jobs. Today they provide fewer than 1,000 direct jobs. For every job lost in that industry, almost three additional jobs are estimated to be lost elsewhere in the state's economy. It is the legislature's intent to preserve and restore family-wage jobs by providing tax relief to the state's aluminum industry.
The electric loads of aluminum smelters provide a unique benefit to the infrastructure of the electric power system. Under the transmission tariff of the Bonneville Power Administration, aluminum smelter loads, whether served with federal or nonfederal power, are subject to short-term interruptions that allow a higher import capability on the transmission interconnection between the northwest and California. These stability reserves allow more power to be imported in winter months, reducing the need for additional generation in the northwest, and would be used to prevent a widespread transmission collapse and blackout if there were a failure in the transmission interconnection between California and the northwest. It is the legislature's intent to retain these benefits for the people of the state." [
2004 c 24 s 1
.]
Effective date
—
2004 c 24:
"This act takes effect July 1, 2004." [
2004 c 24 s 15
.]
RCW 82.04.293
International investment management services
—
Definitions.
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.
[
2019 c 426 s 3
;
1997 c 7 s 3
;
1995 c 229 s 1
.]
NOTES:
Findings
—
Intent
—
Automatic expiration date and tax preference performance statement exemption
—
Effective date
—
2019 c 426 ss 2 and 3:
See notes following RCW 82.04.290
.
Savings
—
Effective date
—
1997 c 7:
See notes following RCW 82.04.255
.
Effective date
—
1995 c 229:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [
1995 c 229 s 4
.]
RCW 82.04.294
Tax on manufacturers or wholesalers of solar energy systems.
(Expires July 1, 2032.)
(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.
[
2022 c 172 s 2
;
2017 3rd sp.s. c 37 s 403
;
2017 3rd sp.s. c 37 s 402
;
2013 2nd sp.s. c 13 s 902
;
2011 c 179 s 1
;
2010 c 114 s 109
;
2009 c 469 s 501
;
2007 c 54 s 8
;
2005 c 301 s 2
.]
NOTES:
Tax preference performance statement
—
2025 c 411; 2022 c 172 s 2:
"(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 172, Laws of 2022. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to improve industry competitiveness and to create and retain jobs as indicated in RCW 82.32.808
(2) (b) and (c).
(3) It is the legislature's specific public policy objective to maintain and grow jobs in the solar silicon industry. Trade disputes currently threaten employment in this sector. It is the legislature's intent to extend by five years the preferential tax rates for manufacturers and wholesalers of specific solar energy material and parts in order to maintain and grow jobs in the solar silicon industry.
(4) If a review finds that the number of people employed by the solar silicon industry in Washington is the same or more than in 2019, and that at least 60 percent of employees earn $60,000 a year or more, then the legislature intends to extend the expiration date of the tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the department of revenue's annual tax performance report data." [
2025 c 411 s 1
;
2022 c 172 s 3
.]
Effective date
—
2022 c 172:
"This act takes effect July 1, 2022." [
2022 c 172 s 4
.]
Tax preference performance statement
—
2025 c 411; 2017 3rd sp.s. c 37 ss 402 and 403:
"(1) This section is the tax preference performance statement for the tax preferences contained in sections 402 and 403, chapter 37, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preferences. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes these tax preferences as ones intended to improve industry competitiveness and to create and retain jobs as indicated in RCW 82.32.808
(2) (b) and (c).
(3) It is the legislature's specific public policy objective to maintain and grow jobs in the solar silicon industry. Trade disputes currently threaten employment in this sector. It is the legislature's intent to extend by 10 years the preferential tax rates for manufacturers and wholesalers of specific solar energy material and parts in order to maintain and grow jobs in the solar silicon industry.
(4) If a review finds that the number of people employed by the solar silicon industry in Washington is the same or more than in 2015, and that at least 60 percent of employees earn $60,000 a year or more, then the legislature intends to extend the expiration date of the tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the department of revenue's annual tax preference report data." [
2025 c 411 s 2
;
2017 3rd sp.s. c 37 s 401
.]
Effective date
—
2017 3rd sp.s. c 37 ss 401 and 402:
"Sections 401 and 402 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 30, 2017." [
2017 3rd sp.s. c 37 s 1403
.]
Effective date
—
2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803:
See note following RCW 82.04.2404
.
Findings
—
Intent
—
2013 2nd sp.s. c 13:
"(1) The legislature finds that to attract and maintain clean energy technology manufacturing businesses, a competitive business climate is crucial. The legislature further finds that specific tax preferences can facilitate a positive business climate in Washington. The legislature further finds that businesses in the solar silicon industry have had to reduce employment due to global conditions. Therefore, the legislature intends to extend a preferential business and occupation tax rate to manufacturers and wholesalers of specific solar energy material and parts to maintain and grow jobs in the solar silicon industry.
(2) The joint legislative audit and review committee, as part of its tax preference review process, must assess the actual fiscal impact of this tax preference in relation to the fiscal estimate for the tax preference and assess changes in employment for firms claiming the preferential tax rate." [
2013 2nd sp.s. c 13 s 901
.]
Effective date
—
2013 2nd sp.s. c 13:
See note following RCW 82.04.43393
.
Application
—
Finding
—
Intent
—
2010 c 114:
See notes following RCW 82.32.534
.
Effective date
—
2009 c 469:
See note following RCW 82.08.962
.
Severability
—
2007 c 54:
See note following RCW 82.04.050
.
Findings
—
Intent
—
2005 c 301:
"The legislature finds that the welfare of the people of the state of Washington is positively impacted through the encouragement and expansion of key growth industries in the state. The legislature further finds that targeting tax incentives to focus on key growth industries is an important strategy to enhance the state's business climate.
A recent report by the Washington State University energy program recognized the solar electric industry as one of the state's important growth industries. It is of great concern that businesses in this industry have been increasingly expanding and relocating their operations elsewhere. The report indicates that additional incentives for the solar electric industry are needed in recognition of the unique forces and issues involved in business decisions in this industry.
Therefore, the legislature intends to enact comprehensive tax incentives for the solar electric industry that address activities of the manufacture of these products and to encourage these industries to locate in Washington. Tax incentives for the solar electric industry are important in both retention and expansion of existing business and attraction of new businesses, all of which will strengthen this growth industry within our state, will create jobs, and will bring many indirect benefits to the state." [
2005 c 301 s 1
.]
Effective date
—
2005 c 301:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [
2005 c 301 s 6
.]
RCW 82.04.297
Internet access
—
Definitions.
(1) The provision of internet access is subject to tax under RCW 82.04.290
(2).
(2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009.
(b) "Internet access" does not include telecommunications service purchased, used, or sold by a person that provides a service that enables users to connect to the internet to access content, information, or other services offered over the internet, to the extent such telecommunications service is purchased, used, or sold: (i) To provide such service; or (ii) to otherwise enable users to access content, information, or other services offered over the internet.
(3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
[
2010 c 111 s 303
;
2009 c 535 s 408
;
2000 c 103 s 5
;
1997 c 304 s 4
.]
NOTES:
Purpose
—
Retroactive application
—
Effective date
—
2010 c 111:
See notes following RCW 82.04.050
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Findings
—
Severability
—
Effective date
—
1997 c 304:
See notes following RCW 35.21.717
.
RCW 82.04.298
Tax on qualified grocery distribution cooperatives.
(1) The amount of tax with respect to a qualified grocery distribution cooperative's sales of groceries or related goods for resale, excluding items subject to tax under RCW 82.04.260
(4), to customer-owners of the grocery distribution cooperative is equal to the gross proceeds of sales of the grocery distribution cooperative multiplied by the rate of one and one-half percent.
(2) A qualified grocery distribution cooperative is allowed a deduction from the gross proceeds of sales of groceries or related goods for resale, excluding items subject to tax under RCW 82.04.260
(4), to customer-owners of the grocery distribution cooperative that is equal to the portion of the gross proceeds of sales for resale that represents the actual cost of the merchandise sold by the grocery distribution cooperative to customer-owners.
(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Grocery distribution cooperative" means an entity that sells groceries and related items to customer-owners of the grocery distribution cooperative and has customer-owners, in the aggregate, who own a majority of the outstanding ownership interests of the grocery distribution cooperative or of the entity controlling the grocery distribution cooperative. "Grocery distribution cooperative" includes an entity that controls a grocery distribution cooperative.
(b) "Qualified grocery distribution cooperative" means:
(i) A grocery distribution cooperative that has been determined by a court of record of the state of Washington to be not engaged in wholesaling or making sales at wholesale, within the meaning of RCW 82.04.270
or any similar provision of a municipal ordinance that imposes a tax on gross receipts, gross proceeds of sales, or gross income, with respect to purchases made by customer-owners, and subsequently changes its form of doing business to make sales at wholesale of groceries or related items to its customer-owners; or
(ii) A grocery distribution cooperative that has acquired substantially all of the assets of a grocery distribution cooperative described in (b)(i) of this subsection.
(c) "Customer-owner" means a person who has an ownership interest in a grocery distribution cooperative and purchases groceries and related items at wholesale from that grocery distribution cooperative.
(d) "Controlling" means holding fifty percent or more of the voting interests of an entity and having at least equal power to direct or cause the direction of the management and policies of the entity, whether through the ownership of voting securities, by contract, or otherwise.
[
2011 c 2 s 204
(Initiative Measure No. 1107, approved November 2, 2010);
2010 1st sp.s. c 23 s 511
;
2008 c 49 s 1
;
2001 1st sp.s. c 9 s 1
.]
NOTES:
Findings
—
Construction
—
2011 c 2 (Initiative Measure No. 1107):
See notes following RCW 82.08.0293
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.04.4292
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Effective dates
—
2001 1st sp.s. c 9:
"(1) Sections 1, 2, 4, and 8 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [June 11, 2001].
(2) Sections 3 and 5 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2001.
(3) Section 6 of this act takes effect July 1, 2003.
(4) Section 7 [of this act] is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 22, 2001." [
2001 1st sp.s. c 9 s 9
.]
RCW 82.04.299
Workforce education investment surcharge
(as amended by 2025 c 401)
.
(Effective January 1, 2026.)
(1)(a) Beginning with business activities occurring on or after April 1, 2020, in addition to the taxes imposed under RCW 82.04.290
(2)
and (4)
, a workforce education investment surcharge is imposed on select advanced computing businesses. The surcharge is equal to the gross income of the business subject to the tax under RCW 82.04.290
(2)
and (4)
, multiplied by the rate of 1.22 percent.
(b) Except as provided in (e) of this subsection (1), in no case will the combined surcharge imposed under this subsection (1) paid by all members of an affiliated group be more than ((
nine million dollars
))
$9,000,000
annually.
(c) For persons subject to the surcharge imposed under this subsection (1) that report under one or more tax classifications, the surcharge applies only to business activities taxed under RCW 82.04.290
(2)
and (4)
.
(d) The surcharge imposed under this subsection (1) must be reported and paid on a quarterly basis in a manner as required by the department. Returns and amounts payable under this subsection (1) are due by the last day of the month immediately following the end of the reporting period covered by the return. All other taxes must be reported and paid as required under RCW 82.32.045
.
(e)(i) To aid in the effective administration of the surcharge in this subsection (1), the department may require persons believed to be engaging in advanced computing or affiliated with a person believed to be engaging in advanced computing to disclose whether they are a member of an affiliated group and, if so, to identify all other members of the affiliated group subject to the surcharge.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that one or more members of an affiliated group, with intent to evade the surcharge under this subsection (1), failed to fully comply with this subsection (1)(e), the department must assess against that person, or those persons collectively, a penalty equal to ((
fifty
))
50
percent of the amount of the total surcharge payable by all members of that affiliated group for the calendar year during which the person or persons failed to fully comply with this subsection (1)(e). The penalty under this subsection (1)(e) is in lieu of and not in addition to the evasion penalty under RCW 82.32.090
(7).
(f) For the purposes of this subsection (1) the following definitions apply:
(i) "Advanced computing" means designing or developing computer software or computer hardware, whether directly or contracting with another person, including: Modifications to computer software or computer hardware; cloud computing services; or operating as a marketplace facilitator as defined by RCW 82.08.0531, an online search engine, or online social networking platform;
(ii) "Affiliate" and "affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person;
(iii) "Affiliated group" means a group of two or more persons that are affiliated with each other;
(iv) "Cloud computing services" means on-demand delivery of computing resources, such as networks, servers, storage, applications, and services, over the internet;
(v) "Control" means the possession, directly or indirectly, of more than ((
fifty
))
50
percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise; and
(vi) "Select advanced computing business" means a person who is a member of an affiliated group with at least one member of the affiliated group engaging in the business of advanced computing, and the affiliated group has worldwide gross revenue of more than ((
twenty-five billion dollars
))
$25,000,000,000
during the immediately preceding calendar year. A person who is primarily engaged within this state in the provision of commercial mobile service, as that term is defined in 47 U.S.C. Sec. 332(d)(1), shall not be considered a select advanced computing business. A person who is primarily engaged in this state in the operation and provision of access to transmission facilities and infrastructure that the person owns or leases for the transmission of voice, data, text, sound, and video using wired telecommunications networks shall not be considered a select advanced computing business. A person that is primarily engaged in business as a "financial institution" as defined in RCW 82.04.29004, as that section existed on January 1, 2020, shall not be considered a select advanced computing business. For purposes of this subsection (1)(f)(vi), "primarily" is determined based on gross income of the business.
(2)(a) The workforce education investment surcharge under this section does not apply to:
(i) Any hospital as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW; or
(ii) A provider clinic offering primary care, multispecialty and surgical services, including behavioral health services, and any affiliate of the provider clinic if the affiliate is an organization that offers health care services or provides administrative support for a provider clinic, or is an independent practice association or accountable care organization.
(b) The exemptions under this subsection (2) do not apply to amounts received by any member of an affiliated group other than the businesses described in (a) of this subsection.
(c) For purposes of the exemption in (a)(ii) of this subsection:
(i) "Health care services" means services offered by health care providers relating to the prevention, cure, or treatment of illness, injury, or disease.
(ii) "Primary care" means wellness and prevention services and the diagnosis and treatment of health conditions.
(3) Revenues from the surcharge under this section must be deposited directly into the workforce education investment account established in RCW 43.79.195
.
(4) The department has the authority to determine through an audit or other investigation whether a person is subject to the surcharge imposed in this section.
[
2025 c 401 s 5
. Prior:
2022 c 170 s 1
;
2022 c 56 s 4
;
2020 c 2 s 4
;
2019 c 406 s 74
.]
NOTES:
Intent
—
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective date
—
2025 c 401:
See notes following RCW 82.04.43397
.
PDF
RCW 82.04.299
Workforce education investment surcharge
(as amended by 2025 c 420)
.
(Effective January 1, 2026.)
(1)(a) Beginning with business activities occurring on or after April 1, 2020, in addition to the taxes imposed under RCW 82.04.290
(2), a workforce education investment surcharge is imposed on select advanced computing businesses. ((
The
))
(i) Beginning April 1, 2020, through December 31, 2025, the
surcharge is equal to the gross income of the business subject to the tax under RCW 82.04.290
(2), multiplied by the rate of 1.22 percent.
(ii) Beginning January 1, 2026, the surcharge is equal to the gross income of the business subject to the tax under RCW 82.04.290
(2), multiplied by the rate of 7.5 percent.
(b) Except as provided in (e) of this subsection (1), in no case will the combined surcharge imposed under this subsection (1) paid by all members of an affiliated group be more than ((
nine million dollars
))
$75,000,000
annually.
(c) For persons subject to the surcharge imposed under this subsection (1) that report under one or more tax classifications, the surcharge applies only to business activities taxed under RCW 82.04.290
(2).
(d) The surcharge imposed under this subsection (1) must be reported and paid on a quarterly basis in a manner as required by the department. Returns and amounts payable under this subsection (1) are due by the last day of the month immediately following the end of the reporting period covered by the return. All other taxes must be reported and paid as required under RCW 82.32.045
.
(e)(i) To aid in the effective administration of the surcharge in this subsection (1), the department may require persons believed to be engaging in advanced computing or affiliated with a person believed to be engaging in advanced computing to disclose whether they are a member of an affiliated group and, if so, to identify all other members of the affiliated group subject to the surcharge.
(ii) If the department establishes, by clear, cogent, and convincing evidence, that one or more members of an affiliated group, with intent to evade the surcharge under this subsection (1), failed to fully comply with this subsection (1)(e), the department must assess against that person, or those persons collectively, a penalty equal to ((
fifty
))
50
percent of the amount of the total surcharge payable by all members of that affiliated group for the calendar year during which the person or persons failed to fully comply with this subsection (1)(e). The penalty under this subsection (1)(e) is in lieu of and not in addition to the evasion penalty under RCW 82.32.090
(7).
(f) For the purposes of this subsection (1) the following definitions apply:
(i) "Advanced computing" means designing or developing computer software or computer hardware, whether directly or contracting with another person, including: Modifications to computer software or computer hardware; cloud computing services; or operating as a marketplace facilitator as defined by RCW 82.08.0531, an online search engine, or online social networking platform;
(ii) "Affiliate" and "affiliated" means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with another person;
(iii) "Affiliated group" means a group of two or more persons that are affiliated with each other;
(iv) "Cloud computing services" means on-demand delivery of computing resources, such as networks, servers, storage, applications, and services, over the internet;
(v) "Control" means the possession, directly or indirectly, of more than ((
fifty
))
50
percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise; and
(vi) "Select advanced computing business" means a person who is a member of an affiliated group with at least one member of the affiliated group engaging in the business of advanced computing, and the affiliated group has worldwide gross revenue of more than ((
twenty-five billion dollars
))
$25,000,000,000
during the immediately preceding calendar year. A person who is primarily engaged within this state in the provision of commercial mobile service, as that term is defined in 47 U.S.C. Sec. 332(d)(1), shall not be considered a select advanced computing business. A person who is primarily engaged in this state in the operation and provision of access to transmission facilities and infrastructure that the person owns or leases for the transmission of voice, data, text, sound, and video using wired telecommunications networks shall not be considered a select advanced computing business. A person that is primarily engaged in business as a "financial institution" as defined in RCW 82.04.29004, as that section existed on January 1, 2020, shall not be considered a select advanced computing business. For purposes of this subsection (1)(f)(vi), "primarily" is determined based on gross income of the business.
(2)(a) The workforce education investment surcharge under this section does not apply to:
(i) Any hospital as defined in RCW 70.41.020, including any hospital that comes within the scope of chapter
71.12
RCW if the hospital is also licensed under chapter
70.41
RCW; or
(ii) A provider clinic offering primary care, multispecialty and surgical services, including behavioral health services, and any affiliate of the provider clinic if the affiliate is an organization that offers health care services or provides administrative support for a provider clinic, or is an independent practice association or accountable care organization.
(b) The exemptions under this subsection (2) do not apply to amounts received by any member of an affiliated group other than the businesses described in (a) of this subsection.
(c) For purposes of the exemption in (a)(ii) of this subsection:
(i) "Health care services" means services offered by health care providers relating to the prevention, cure, or treatment of illness, injury, or disease.
(ii) "Primary care" means wellness and prevention services and the diagnosis and treatment of health conditions.
(3) Revenues from the surcharge under this section must be deposited directly into the workforce education investment account established in RCW 43.79.195
.
(4)
Beginning in fiscal year 2028, and each year thereafter, when the number of qualified Washington state applicants exceeds the available enrollments by 100 at computer science engineering degree programs in four-year state universities, then a commensurate number of computer science and engineering degree enrollments at those state universities must be automatically added and funded for the surcharge imposed under this section to accommodate the additional demand.
(5)
The department has the authority to determine through an audit or other investigation whether a person is subject to the surcharge imposed in this section.
[
2025 c 420 s 301
. Prior:
2022 c 170 s 1
;
2022 c 56 s 4
;
2020 c 2 s 4
;
2019 c 406 s 74
.]
NOTES:
Reviser's note:
RCW 82.04.299
was amended twice during the 2025 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025
.
Effective date
—
2025 c 420 ss 114, 201, 301, 401, and 402:
See note following RCW 82.32.875
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Necessity of act
—
2025 c 420:
See notes following RCW 82.04.230
.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2022 c 170:
"RCW 82.32.805
and
82.32.808
do apply to this act." [
2022 c 170 s 2
.]
Effective date
—
2022 c 170:
"This act takes effect July 1, 2022." [
2022 c 170 s 3
.]
Retroactive application
—
2022 c 56 s 4:
"Section 4 of this act applies retroactively to January 1, 2020." [
2022 c 56 s 14
.]
Retroactive application
—
2020 c 2 s 4:
"Section 4 of this act applies both prospectively and retroactively to January 1, 2020." [
2020 c 2 s 8
.]
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
Effective dates
—
2020 c 2:
See notes following RCW 82.04.290
.
Effective date
—
2019 c 406 s 74:
"Section 74 of this act takes effect January 1, 2020." [
2019 c 406 s 77
.]
Findings
—
Intent
—
2019 c 406:
See note following RCW 43.79.195
.
Findings
—
Short title
—
2019 c 406:
See notes following RCW 28B.92.200
.
Findings
—
2019 c 406:
See note following RCW 28B.94.020
.
Findings
—
Intent
—
2019 c 406:
See note following RCW 28C.30.050
.
Findings
—
Intent
—
2019 c 406:
See note following RCW 43.216.135
.
RCW 82.04.301
Exemptions
—
Certain hospitals.
(Expires January 1, 2030.)
(1) This chapter does not apply to any person engaging within this state in business as a hospital, as defined in chapter
70.41
RCW, that is owned by a county with a population greater than two million and that is managed by a state university.
(2) This section expires January 1, 2030.
[
2019 c 451 s 2
.]
NOTES:
Tax preference performance statement
—
2019 c 451:
"This section is the tax preference performance statement for the tax preference contained in section 2, chapter 451, Laws of 2019. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(1) The legislature categorizes this tax preference as one intended to provide tax relief to certain eligible businesses, as indicated in RCW 82.32.808
(2)(e).
(2) The joint legislative audit and review committee is directed to evaluate the role eligible hospitals play as safety net providers, using metrics including but not limited to:
(a) The monetary value of the following services provided by each eligible hospital:
(i) Uncompensated care, by category of health care services; and
(ii) Medicaid and medicare funded treatment, by category of health care services;
(b) Percentage and count of all clients served by each eligible hospital, by category of health care services, who:
(i) Receive uncompensated care; and
(ii) Use medicare or medicaid to pay for treatment; and
(c) Percentage and count of all clients served in all hospitals in Washington who:
(i) Receive uncompensated care from an eligible hospital, by category of health care services;
(ii) Use medicare and medicaid to pay for treatment from an eligible hospital, by category of health care services; and
(iii) Receive uncompensated trauma care from an eligible hospital.
(3) For the purposes of this section, "eligible hospital" means a taxpayer claiming the tax preference provided in section 2, chapter 451, Laws of 2019.
(4) In order to obtain the data necessary to perform the review in this section, the joint legislative audit and review committee may refer to data from the health care authority and the department of health, as well as any other available data sources." [
2019 c 451 s 1
.]
Effective date
—
2019 c 451:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [
2019 c 451 s 3
.]
RCW 82.04.310
Exemptions
—
Public utilities
—
Electrical energy
—
Natural or manufactured gas.
(1) This chapter does not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of chapter
82.16
RCW including amounts derived from activities for which a deduction is allowed under RCW 82.16.050
. The exemption in this subsection does not apply to sales of natural gas, including compressed natural gas and liquefied natural gas used or sold to manufacture transportation fuel, and renewable natural gas, by a gas distribution business, if such sales are exempt from the tax imposed under chapter
82.16
RCW as provided in RCW 82.16.310
.
(2) This chapter does not apply to amounts received by any person for the sale of electrical energy for resale within or outside the state.
(3)(a) This chapter does not apply to amounts received by any person for the sale of natural or manufactured gas in a calendar year if that person sells within the United States a total amount of natural or manufactured gas in that calendar year that is no more than twenty percent of the amount of natural or manufactured gas that it consumes within the United States in the same calendar year.
(b) For purposes of determining whether a person has sold within the United States a total amount of natural or manufactured gas in a calendar year that is no more than twenty percent of the amount of natural or manufactured gas that it consumes within the United States in the same calendar year, the following transfers of gas are not considered to be the sale of natural or manufactured gas:
(i) The transfer of any natural or manufactured gas as a result of the acquisition of another business, through merger or otherwise; or
(ii) The transfer of any natural or manufactured gas accomplished solely to comply with federal regulatory requirements imposed on the pipeline transportation of such gas when it is shipped by a third-party manager of a person's pipeline transportation.
(4) Until January 1, 2031, this chapter does not apply to amounts received by any person in the form of credits against power contracts with the Bonneville power administration, or funds provided by the Bonneville power administration, for the purpose of implementing energy conservation programs or demand-side management programs, so long as the amount that would otherwise be owed under this chapter is used for purposes of low-income ratepayer assistance or weatherization. The funds generated for low-income ratepayer assistance and weatherization under this subsection must be additive to and not supplant any existing funds used by the utility for low-income ratepayer assistance and weatherization.
[
2021 c 226 s 2
;
2019 c 202 s 2
;
2014 c 216 s 302
; (2010 c 295 s 1 expired June 30, 2015);
2007 c 58 s 1
;
2000 c 245 s 2
;
1989 c 302 s 202
;
1961 c 15 s 82.04.310
. Prior:
1959 c 197 s 15
; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]
NOTES:
Tax preference performance statement
—
2021 c 226:
"This section is the tax preference performance statement for the tax preference contained in section 2, chapter 226, Laws of 2021. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(1) The legislature categorizes this tax preference as one intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808
(2)(a), and also to create low-income ratepayer tax and utility rate relief under RCW 82.32.808
(2)(e).
(2) The legislature's specific public policy objectives are to:
(a) Increase investment in energy efficiency and conservation programs;
(b) Support efforts by utilities to acquire all cost-effective energy conservation and noncarbon-emitting energy resources as required under state law; and
(c) Increase funds dedicated to low-income ratepayer assistance and weatherization in Washington.
(3) To support the objectives in subsection (2) of this section, it is the legislature's intent to make permanent the exemption from business and occupation tax amounts received by utilities in the form of credits against power contracts or received from the Bonneville power administration for energy conservation purposes, if the tax savings are used by utilities for low-income ratepayer assistance or weatherization programs. This exemption will induce utilities to invest funds in energy conservation and efficiency programs, thereby reducing the amount of electric energy that such utilities must either generate or purchase, thereby reducing energy costs to utilities and customers. Further, state laws mandating utilities to acquire energy through both energy conservation and noncarbon-emitting resources can increase the cost of energy to ratepayers. Therefore, it is the legislature's intent that this exemption from the business and occupation tax apply only to the extent the tax amounts that would otherwise be owed on credits or refunds from the Bonneville power administration are used by a utility for low-income ratepayer assistance or weatherization, and that the funds generated for low-income ratepayer assistance or weatherization be additive to any existing funds used by the utility for those purposes.
(4) To measure the effectiveness of the exemption provided in this act in achieving the specific public policy objectives described in subsection (2) of this section, the joint legislative audit and review committee must, at a minimum:
(a) Evaluate the average annual investment in energy conservation projects by Washington state utilities that have power contracts with the Bonneville power administration; and
(b) Evaluate the average additional funds from the tax savings resulting from this act that are dedicated to low-income ratepayer assistance and weatherization by Washington state utilities that have power contracts with the Bonneville power administration." [
2021 c 226 s 1
.]
Effective date
—
2021 c 226:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2021." [
2021 c 226 s 3
.]
Automatic expiration date and tax preference performance statement exemption
—
2019 c 202:
See note following RCW 82.16.310
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Expiration date
—
2010 c 295:
"This act expires June 30, 2015." [
2010 c 295 s 2
.]
Finding, purpose
—
1989 c 302:
See note following RCW 82.04.120
.
RCW 82.04.311
Exemptions
—
Tobacco settlement authority.
This chapter does not apply to income received by the tobacco settlement authority under chapter
43.340
RCW.
[
2002 c 365 s 14
.]
NOTES:
Effective date
—
2002 c 365:
See RCW 43.340.902
.
RCW 82.04.315
Exemptions
—
International banking facilities.
This chapter shall not apply to the gross receipts of an international banking facility.
As used in this section, an "international banking facility" means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the principal office of which is located in this state, and which is incorporated and doing business under the laws of the United States or of this state, a United States branch or agency of a foreign bank, an Edge corporation organized under Section 25(a) of the Federal Reserve Act, 12 United States Code 611-631, or an Agreement corporation having an agreement or undertaking with the Board of Governors of the Federal Reserve System under Section 25 of the Federal Reserve Act, 12 United States Code 601-604 (a), that includes only international banking facility time deposits (as defined in subsection (a)(2) of Section 204.8 of Regulation D (12 C.F.R. Part 204), as promulgated by the Board of Governors of the Federal Reserve System), and international banking facility extensions of credit (as defined in subsection (a)(3) of Section 204.8 of Regulation D).
[
1982 c 95 s 7
.]
NOTES:
Effective date
—
1982 c 95:
See note following RCW 30A.42.070
.
RCW 82.04.317
Exemptions
—
Motor vehicle sales by manufacturers at wholesale auctions to dealers.
This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021, or by a financing subsidiary of such motor vehicle manufacturer which subsidiary is at least fifty percent owned by the manufacturer, from the sale of motor vehicles at wholesale auctions to dealers licensed under chapter
46.70
RCW or dealers licensed by any other state.
[
1997 c 4 s 1
.]
NOTES:
Effective date
—
1997 c 4:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 18, 1997]." [
1997 c 4 s 2
.]
RCW 82.04.320
Exemptions
—
Insurance business.
(1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state.
(2) The provisions of this section do not exempt any person engaging in the business of representing any insurance company, whether as general or local agent, or acting as broker for such companies.
(3) The provisions of this section do not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor.
(4) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020
are deemed, in respect to their insurance business, to have paid a tax on gross premiums to the state.
(5) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040
are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (5), the definitions in RCW 48.201.020
apply.
[
2021 c 281 s 10
;
1961 c 15 s 82.04.320
. Prior:
1959 c 197 s 16
; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]
NOTES:
Reviser's note:
The tax preference enacted in section 10(5), chapter 281, Laws of 2021 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
Application
—
2021 c 281 ss 8-11:
See note following RCW 48.14.095
.
Effective date
—
2021 c 281:
See note following RCW 48.201.010
.
RCW 82.04.321
Exemptions
—
Qualified health plan patients.
This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410, including reimbursement from the qualified health plan and any amounts collected from the patient as part of his or her cost-sharing obligation.
[
2019 c 364 s 9
.]
NOTES:
Reviser's note:
The tax preference enacted in section 9, chapter 364, Laws of 2019 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
RCW 82.04.322
Exemptions
—
Health maintenance organization, health care service contractor, certified health plan.
This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201
.
[
1993 c 492 s 303
.]
NOTES:
Findings
—
Intent
—
1993 c 492:
See notes following RCW 43.20.050
.
Short title
—
Savings
—
Reservation of legislative power
—
Effective dates
—
1993 c 492:
See RCW 43.72.910
through
43.72.915
.
RCW 82.04.323
Exemption
—
Washington health benefit exchange.
The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter
43.71
RCW.
[
2022 c 73 s 1
;
2013 2nd sp.s. c 6 s 8
.]
NOTES:
Retroactive application
—
2013 2nd sp.s. c 6 s 8:
"Section 8 of this act applies both prospectively and retroactively." [
2013 2nd sp.s. c 6 s 10
.]
RCW 82.04.324
Exemptions
—
Qualifying blood, tissue, or blood and tissue banks.
(1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank to the extent the amounts are exempt from federal income tax.
(2) For the purposes of this section:
(a) "Qualifying blood bank" means a blood bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood. "Qualifying blood bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
(b) "Qualifying tissue bank" means a tissue bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 1271 as existing on June 10, 2004, and whose primary business purpose is the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, heart valve tissue, or human eye tissue. "Qualifying tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
(c) "Qualifying blood and tissue bank" is a bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 and part 1271 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood, and the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, and heart valve tissue. "Qualifying blood and tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
[
2004 c 82 s 1
; (2013 2nd sp.s. c 13 s 1202 repealed by 2013 2nd sp.s. c 13 s 1907);
1995 2nd sp.s. c 9 s 3
.]
NOTES:
Intent
—
2013 2nd sp.s. c 13:
"Part XII of this act is intended to allow flexibility for nonprofit organizations where qualifying activities will be provided by more than one organization. It is not the legislature's intent to expand the lines of nontaxable activity. Therefore, the legislature further intends to reassess the changes made in part XII of this act to ensure the actual fiscal impact reasonably conforms with the fiscal estimate provided in the fiscal note for the legislation." [
2013 2nd sp.s. c 13 s 1201
.]
Effective date
—
2013 2nd sp.s. c 13:
See note following RCW 82.04.43393
.
Effective date
—
1995 2nd sp.s. c 9:
See note following RCW 84.36.035
.
RCW 82.04.326
Exemptions
—
Qualified organ procurement organizations.
This chapter does not apply to amounts received by a qualified organ procurement organization under 42 U.S.C. Sec. 273(b) in effect as of January 1, 2001, to the extent that the amounts are exempt from federal income tax.
[
2002 c 113 s 1
.]
NOTES:
Effective date
—
2002 c 113:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 22, 2002]." [
2002 c 113 s 4
.]
RCW 82.04.327
Exemptions
—
Adult family homes.
This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the department of social and health services.
[
1987 1st ex.s. c 4 s 1
.]
RCW 82.04.330
Exemptions
—
Sales of agricultural products.
(1) This chapter does not apply to any farmer in respect to the sale of any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom feed operations. This exemption does not apply to any person selling such products at retail or to any person selling manufactured substances or articles. This chapter does not apply to bee pollination services provided to a farmer by an eligible apiarist.
(2) This chapter also does not apply to any persons who participate in the federal conservation reserve program or its successor administered by the United States department of agriculture with respect to land enrolled in that program.
[
2015 3rd sp.s. c 6 s 1103
;
2014 c 140 s 7
;
2001 c 118 s 3
;
1993 sp.s. c 25 s 305
;
1988 c 253 s 2
;
1987 c 23 s 4
. Prior:
1985 c 414 s 10
;
1985 c 148 s 1
;
1965 ex.s. c 173 s 7
;
1961 c 15 s 82.04.330
; prior:
1959 c 197 s 17
; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]
NOTES:
Tax preference performance statement
—
2015 3rd sp.s. c 6 ss 1102-1106:
"This section is the tax preference performance statement for the tax preference contained in this Part XI. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
It is the legislature's specific public policy objective to support the honey bee industry and provide tax relief to eligible apiarists. Honey bees pollinate eighty percent of the nation's flowering crops, which include agricultural crops. They are vitally important to agriculture and an integral part of food production. Therefore, the legislature intends to permanently include eligible apiarists within the definition of farmer and define honey bee products as agricultural products so that they may receive the same tax relief as that provided to other sectors of agriculture. Because the legislature intends for the changes in this Part XI to be permanent, they are exempt from the ten-year expiration provision in RCW 82.32.805
." [
2015 3rd sp.s. c 6 s 1101
.]
Tax preference intended to be permanent
—
2015 3rd sp.s. c 6 ss 1102-1106:
"The legislature intends for the amendments in this act to be permanent. Therefore, the amendments in Part XI of this act are exempt from the provision in RCW 82.32.805
and
82.32.808
." [
2015 3rd sp.s. c 6 s 1108
.]
Effective dates
—
2015 3rd sp.s. c 6:
See note following RCW 82.04.4266
.
Severability
—
Effective dates
—
Part headings, captions not law
—
1993 sp.s. c 25:
See notes following RCW 82.04.230
.
Effective date
—
1965 ex.s. c 173:
See note following RCW 82.04.050
.
Deductions
—
Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330
—
Materials and supplies used: RCW 82.04.4287
.
RCW 82.04.331
Exemptions
—
Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others.
(2) For the purposes of this section, "seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011
. "Seed" does not include "flower seeds" or "vegetable seeds" as defined in RCW 15.49.011, or any other seeds or propagative portions of plants used to grow cannabis, ornamental flowers, or any type of bush, moss, fern, shrub, or tree.
[
2022 c 16 s 141
;
2014 c 140 s 8
;
1998 c 170 s 2
.]
NOTES:
Intent
—
Finding
—
2022 c 16:
See note following RCW 69.50.101
.
Contingent effective dates
—
1998 c 170:
"(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law.
(2) Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [
1998 c 170 s 5
.]  House Bill No. 2335 became 1998 c 312.
Effective date
—
1998 c 170:
"This act takes effect July 1, 1998." [
1998 c 170 s 6
.]
RCW 82.04.332
Exemptions
—
Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
This chapter does not apply to amounts received from buying unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley, but not including any manufactured products thereof, and selling the same at wholesale.
[
2007 c 131 s 1
;
1998 c 312 s 2
.]
NOTES:
Effective date
—
1998 c 312:
"This act takes effect July 1, 1998." [
1998 c 312 s 11
.]
Savings
—
1998 c 312:
"This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [
1998 c 312 s 10
.]
RCW 82.04.333
Exemptions
—
Small harvesters.
In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035
may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person. A deduction under this section may not reduce the amount of tax due to less than zero.
[
2011 c 101 s 4
;
2007 c 48 s 5
;
1990 c 141 s 1
.]
NOTES:
Effective date
—
2007 c 48:
See note following RCW 82.04.260
.
RCW 82.04.334
Exemptions
—
Standing timber.
This chapter does not apply to any sale of standing timber excluded from the definition of "sale" in RCW 82.45.010
(3). The definitions in RCW 82.04.260
(12) apply to this section.
[
2017 c 323 s 502
;
2010 1st sp.s. c 23 s 512
;
2007 c 48 s 3
.]
NOTES:
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Effective date
—
2010 1st sp.s. c 23:
See note following RCW 82.04.4292
.
Findings
—
Intent
—
2010 1st sp.s. c 23:
See notes following RCW 82.04.220
.
Effective date
—
2007 c 48:
See note following RCW 82.04.260
.
RCW 82.04.335
Exemptions
—
Agricultural fairs.
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.
[
1965 ex.s. c 145 s 1
.]
RCW 82.04.337
Exemptions
—
Amounts received by hop growers or dealers for processed hops shipped outside the state.
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.
[
1987 c 495 s 1
.]
RCW 82.04.338
Exemptions
—
Hop commodity commission or hop commodity board business.
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).
[
1998 c 200 s 1
.]
RCW 82.04.339
Exemptions
—
Day care provided by churches.
This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020
from the provision of care for children for periods of less than twenty-four hours.
[
1992 c 81 s 1
.]
RCW 82.04.3395
Exemptions
—
Child care resource and referral services by nonprofit organizations.
This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services.
[
1995 2nd sp.s. c 11 s 3
.]
NOTES:
Effective date
—
1995 2nd sp.s. c 11:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [
1995 2nd sp.s. c 11 s 4
.]
RCW 82.04.340
Exemptions
—
Boxing, sparring, or wrestling matches.
This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the department of licensing.
[
2000 c 103 s 6
;
1988 c 19 s 4
;
1961 c 15 s 82.04.340
. Prior:
1959 c 197 s 18
; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]
RCW 82.04.350
Exemptions
—
Racing.
Except as provided in RCW 82.04.286
(1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.
[
2005 c 369 s 7
;
1961 c 15 s 82.04.350
. Prior:
1959 c 197 s 19
; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]
NOTES:
Findings
—
Intent
—
Severability
—
Effective date
—
2005 c 369:
See notes following RCW 41.05.750
.
RCW 82.04.355
Exemptions
—
Ride sharing.
This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010
.
[
2021 c 135 s 5
;
1999 c 358 s 8
;
1979 c 111 s 17
.]
NOTES:
Reviser's note:
The tax preference enacted in section 5, chapter 135, Laws of 2021 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805
(1)(a).
Effective date
—
2021 c 135:
See note following RCW 46.18.285
.
Effective date
—
1999 c 358 ss 1 and 3-21:
See note following RCW 82.04.3651
.
Severability
—
1979 c 111:
See note following RCW 46.74.010
.