Source: https://apps.leg.wa.gov/RCW/default.aspx?cite=82.04.250
Timestamp: 2019-04-21 14:28:43+00:00

Document:
RCW 82.04.250: Tax on retailers.
(1) Upon every person engaging within this state in the business of making sales at retail, except persons taxable as retailers under other provisions of this chapter, as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of 0.471 percent.
(2) Upon every person engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261, 82.08.0262, or 82.08.0263, except persons taxable under RCW 82.04.260(11) or subsection (3) of this section, as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of 0.484 percent.
(3)(a) Until July 1, 2040, upon every person classified by the federal aviation administration as a federal aviation regulation part 145 certificated repair station and that is engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261, 82.08.0262, or 82.08.0263, as to such persons, the amount of tax with respect to such business is equal to the gross proceeds of sales of the business, multiplied by the rate of .2904 percent.
(b) A person reporting under the tax rate provided in this subsection (3) must file a complete annual report with the department under RCW 82.32.534.
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.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Expiration date—2008 c 81 § 5: "Section 5 of this act expires July 1, 2011." [ 2008 c 81 § 19.] This expiration date was repealed by 2010 1st sp.s. c 11 § 7.
Effective date—2007 c 54 § 5: "Section 5 of this act takes effect July 1, 2011." [ 2007 c 54 § 30.] This effective date was repealed by 2010 1st sp.s. c 11 § 7.
Expiration date—2006 c 177 § 5: "Section 5 of this act expires July 1, 2011." [ 2006 c 177 § 14.] This expiration date was repealed by 2010 1st sp.s. c 11 § 7.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective date—1998 c 343: See note following RCW 82.04.272.
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
Effective date—1971 ex.s. c 186: See note following RCW 82.04.110.

References: § 5
 § 19
 § 7
 § 5
 § 30
 § 7
 § 5
 § 14
 § 7