reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.297 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.297 - Internet access—Definitions.

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 § 303; 2009 c 535 § 408; 2000 c 103 § 5; 1997 c 304 § 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.
WA Rev Code § 82.04.301 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.301 - Exemptions—Certain hospitals.

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 § 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 § 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 § 3.]
WA Rev Code § 82.04.311 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.311 - Exemptions—Tobacco settlement authority.

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 § 14.]NOTES:Effective date—2002 c 365: See RCW 43.340.902.
WA Rev Code § 82.04.315 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.315 - Exemptions—International banking facilities.

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 § 7.]NOTES:Effective date—1982 c 95: See note following RCW 30A.42.070.
WA Rev Code § 82.04.317 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.317 - Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.

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 § 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 § 2.]
WA Rev Code § 82.04.320 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.320 - Exemptions—Insurance business.

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 § 10; 1961 c 15 § 82.04.320. Prior: 1959 c 197 § 16; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]NOTES:Application—2021 c 281 §§ 8-11: See note following RCW 48.14.095.Effective date—2021 c 281: See note following RCW 48.201.010.
WA Rev Code § 82.04.321 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.321 - Exemptions—Qualified health plan patients.

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 § 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).
WA Rev Code § 82.04.322 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.322 - Exemptions—Health maintenance organization, health care service contractor, certified health plan.

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 § 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.
WA Rev Code § 82.04.323 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.323 - Exemption—Washington health benefit exchange.

RCW 82.04.323 Exemption—Washington health benefit exchange. (Expires July 1, 2023.)(1) The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter 43.71 RCW.(2) This section expires July 1, 2023.[ 2013 2nd sp.s. c 6 § 8.]NOTES:Retroactive application—2013 2nd sp.s. c 6 § 8: "Section 8 of this act applies both prospectively and retroactively." [ 2013 2nd sp.s. c 6 § 10.]
WA Rev Code § 82.04.324 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.324 - Exemptions—Qualifying blood, tissue, or blood and tissue banks.

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 § 1; (2013 2nd sp.s. c 13 § 1202 repealed by 2013 2nd sp.s. c 13 § 1907); 1995 2nd sp.s. c 9 § 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 § 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.
WA Rev Code § 82.04.326 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.326 - Exemptions—Qualified organ procurement organizations.

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 § 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 § 4.]
WA Rev Code § 82.04.327 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.327 - Exemptions—Adult family homes.

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 § 1.]
WA Rev Code § 82.04.331 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.331 - Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.

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 marijuana, ornamental flowers, or any type of bush, moss, fern, shrub, or tree.[ 2014 c 140 § 8; 1998 c 170 § 2.]NOTES: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 § 5.] House Bill No. 2335 became 1998 c 312.Effective date—1998 c 170: "This act takes effect July 1, 1998." [ 1998 c 170 § 6.]
WA Rev Code § 82.04.332 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.332 - Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.

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 § 1; 1998 c 312 § 2.]NOTES:Effective date—1998 c 312: "This act takes effect July 1, 1998." [ 1998 c 312 § 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 § 10.]
WA Rev Code § 82.04.333 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.333 - Exemptions—Small harvesters.

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 § 4; 2007 c 48 § 5; 1990 c 141 § 1.]NOTES:Effective date—2007 c 48: See note following RCW 82.04.260.
WA Rev Code § 82.04.334 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.334 - Exemptions—Standing timber.

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 § 502; 2010 1st sp.s. c 23 § 512; 2007 c 48 § 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.
WA Rev Code § 82.04.335 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.335 - Exemptions—Agricultural fairs.

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 § 1.]
WA Rev Code § 82.04.337 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.337 - Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.

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 § 1.]
WA Rev Code § 82.04.338 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.338 - Exemptions—Hop commodity commission or hop commodity board business.

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 § 1.]
WA Rev Code § 82.04.339 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.339 - Exemptions—Day care provided by churches.

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 § 1.]
WA Rev Code § 82.04.3395 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.3395 - Exemptions—Child care resource and referral services by nonprofit organizations.

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 § 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 § 4.]
WA Rev Code § 82.04.340 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.340 - Exemptions—Boxing, sparring, or wrestling matches.

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 § 6; 1988 c 19 § 4; 1961 c 15 § 82.04.340. Prior: 1959 c 197 § 18; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]