reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.080 - "Gross income of the business."

RCW 82.04.080 "Gross income of the business."(1) "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.(2) Financial institutions must determine gains realized from trading in stocks, bonds, and other evidences of indebtedness on a net annualized basis. For purposes of this subsection, a financial institution means a person within the scope of the rule adopted by the department under the authority of RCW 82.04.460(2).[ 2010 1st sp.s. c 23 § 109; 1961 c 15 § 82.04.080. Prior: 1955 c 389 § 9; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.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.
WA Rev Code § 82.04.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.090 - "Value proceeding or accruing."

RCW 82.04.090 "Value proceeding or accruing.""Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. However, persons operating grain warehouses licensed under chapter 22.09 RCW may elect to report the value proceeding or accruing from grain warehouse operations on either a cash receipts or accrual basis. The department of revenue may provide by regulation that the value proceeding or accruing from sales on the installment plan under conditional contracts of sale may be reported as of the dates when the payments become due.[ 2001 c 20 § 1; 1975 1st ex.s. c 278 § 40; 1961 c 15 § 82.04.090. Prior: 1955 c 389 § 10; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Effective date—2001 c 20: "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, 2001." [ 2001 c 20 § 2.]Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.04.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.100 - "Extractor."

RCW 82.04.100 "Extractor.""Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes timber, Christmas trees other than plantation Christmas trees, or other natural products, or takes fish, shellfish, or other sea or inland water foods or products. "Extractor" does not include persons performing under contract the necessary labor or mechanical services for others; persons meeting the definition of farmer under RCW 82.04.213; or persons producing marijuana.[ 2014 c 140 § 1; 2001 c 118 § 1; 1987 c 23 § 3; 1985 c 148 § 2; 1965 ex.s. c 173 § 2; 1961 c 15 § 82.04.100. Prior: 1955 c 389 § 11; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.Withdrawal of gas from underground reservoir not deemed taking or producing under RCW 82.04.100: RCW 80.40.010.
WA Rev Code § 82.04.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.110 - "Manufacturer."

RCW 82.04.110 "Manufacturer."(1) Except as otherwise provided in this section, "manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances, or commodities.(2)(a) When the owner of equipment or facilities furnishes, or sells to the customer prior to manufacture, all or a portion of the materials that become a part or whole of the manufactured article, the department shall prescribe equitable rules for determining tax liability.(b) A person who produces aluminum master alloys is a processor for hire rather than a manufacturer, regardless of the portion of the aluminum provided by that person's customer. For the purposes of this subsection (2)(b), "aluminum master alloy" means an alloy registered with the aluminum association as a grain refiner or a hardener alloy using the American national standards institute designating system H35.3.(3) A nonresident of this state who is the owner of materials processed for it in this state by a processor for hire shall not be deemed to be engaged in business in this state as a manufacturer because of the performance of such processing work for it in this state.(4) The owner of materials from which a nuclear fuel assembly is made for it by a processor for hire shall not be subject to tax under this chapter as a manufacturer of the fuel assembly.(5) For purposes of this section, the terms "articles," "substances," "materials," "ingredients," and "commodities" do not include digital goods.[ 2009 c 535 § 405; 1997 c 453 § 1; 1971 ex.s. c 186 § 1; 1961 c 15 § 82.04.110. Prior: 1955 c 389 § 12; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Effective date—1997 c 453: "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, 1997." [ 1997 c 453 § 2.]Effective date—1971 ex.s. c 186: "The effective date of this 1971 amendatory act is July 1, 1971." [ 1971 ex.s. c 186 § 5.]
WA Rev Code § 82.04.130 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.130 - "Commercial or industrial use."

RCW 82.04.130 "Commercial or industrial use.""Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof:(1) Any use as a consumer; and(2) The manufacturing of articles, substances or commodities.[ 1967 ex.s. c 149 § 5; 1961 c 15 § 82.04.130. Prior: 1955 c 389 § 14; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.140 - "Business."

RCW 82.04.140 "Business.""Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.[ 1961 c 15 § 82.04.140. Prior: 1955 c 389 § 15; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.150 - "Engaging in business."

RCW 82.04.150 "Engaging in business.""Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.[ 1961 c 15 § 82.04.150. Prior: 1955 c 389 § 16; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.160 - "Cash discount."

RCW 82.04.160 "Cash discount.""Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date.[ 1961 c 15 § 82.04.160. Prior: 1955 c 389 § 17; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.170 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.170 - "Tuition fee."

RCW 82.04.170 "Tuition fee.""Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. "Educational institution," as used in this section, means only those institutions created or generally accredited as such by the state and includes educational programs that such educational institution cosponsors with a nonprofit organization, as defined by the internal revenue code Sec. 501(c)(3), if such educational institution grants college credit for coursework successfully completed through the educational program, or an approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW, and in accordance with RCW 82.04.4332 or defined as a degree-granting institution under RCW 28B.85.010(3) and accredited by an accrediting association recognized by the United States secretary of education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions.[ 1993 sp.s. c 18 § 37; 1993 c 181 § 13; 1992 c 206 § 1; 1985 c 135 § 1; 1961 c 15 § 82.04.170. Prior: 1955 c 389 § 18; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Reviser's note: This section was amended by 1993 c 181 § 13 and by 1993 sp.s. c 18 § 37, 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—1993 sp.s. c 18: See note following RCW 28B.12.060.Effective dates—1992 c 206: "This act shall take effect July 1, 1992, except sections 7 and 8 of this act which shall take effect January 1, 1993, and sections 9 through 12 of this act which 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 shall take effect June 1, 1992." [ 1992 c 206 § 16.]
WA Rev Code § 82.04.180 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.180 - "Successor."

RCW 82.04.180 "Successor."(1) "Successor" means:(a) Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, more than fifty percent of the fair market value of either the (i) tangible assets or (ii) intangible assets of the taxpayer; or(b) A surviving corporation of a statutory merger.(2) Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.[ 2003 1st sp.s. c 13 § 11; 1985 c 414 § 6; 1961 c 15 § 82.04.180. Prior: 1955 c 389 § 19; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Effective dates—2003 1st sp.s. c 13: See note following RCW 63.29.020.
WA Rev Code § 82.04.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.200 - "In this state," "within this state."

RCW 82.04.200 "In this state," "within this state.""In this state" or "within this state" includes all federal areas lying within the exterior boundaries of the state.[ 1961 c 15 § 82.04.200. Prior: 1955 c 389 § 21; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.210 - "By-product."

RCW 82.04.210 "By-product.""By-product" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities.[ 1961 c 15 § 82.04.210. Prior: 1955 c 389 § 22; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.212 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.212 - "Retail store or outlet."

RCW 82.04.212 "Retail store or outlet.""Retail store or outlet" does not mean a device or apparatus through which sales are activated by coin deposits but the phrase shall include automats or business establishments retailing diversified goods primarily through the use of such devices or apparatus.[ 1961 c 15 § 82.04.212. Prior: 1959 c 232 § 1.]
WA Rev Code § 82.04.213 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.213 - "Agricultural product," "farmer," "marijuana."

RCW 82.04.213 "Agricultural product," "farmer," "marijuana."(1) "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; short-rotation hardwoods as defined in RCW 84.33.035; turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal including honey bee products. "Agricultural product" does not include marijuana, useable marijuana, or marijuana-infused products, or animals defined as pet animals under RCW 16.70.020.(2)(a) "Farmer" means any person engaged in the business of growing, raising, or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product to be sold, and the growing, raising, or producing honey bee products for sale, or providing bee pollination services, by an eligible apiarist. "Farmer" does not include a person growing, raising, or producing such products for the person's own consumption; a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house; or a person in respect to the business of taking, cultivating, or raising timber.(b) "Eligible apiarist" means a person who owns or keeps one or more bee colonies and who grows, raises, or produces honey bee products for sale at wholesale and is registered under RCW 15.60.021.(c) "Honey bee products" means queen honey bees, packaged honey bees, honey, pollen, bees wax, propolis, or other substances obtained from honey bees. "Honey bee products" does not include manufactured substances or articles.(3) The terms "agriculture," "farming," "horticulture," "horticultural," and "horticultural product" may not be construed to include or relate to marijuana, useable marijuana, or marijuana-infused products unless the applicable term is explicitly defined to include marijuana, useable marijuana, or marijuana-infused products.(4) "Marijuana," "useable marijuana," and "marijuana-infused products" have the same meaning as in RCW 69.50.101.[ 2015 3rd sp.s. c 6 § 1102; 2014 c 140 § 2. Prior: 2001 c 118 § 2; 2001 c 97 § 3; 1993 sp.s. c 25 § 302.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Tax preference performance statement—Tax preference intended to be permanent—2015 3rd sp.s. c 6 §§ 1102-1106: See notes following RCW 82.04.330.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
WA Rev Code § 82.04.214 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.214 - "Newspaper."

RCW 82.04.214 "Newspaper."(1) "Newspaper" means:(a) A publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper; and(b) An electronic version of a printed newspaper that:(i) Shares content with the printed newspaper; and(ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.(2) For purposes of this section, "supplement" means a printed publication, including a magazine or advertising section, that is:(a) Labeled and identified as part of the printed newspaper; and(b) Circulated or distributed:(i) As an insert or attachment to the printed newspaper; or(ii) Separate and apart from the printed newspaper so long as the distribution is within the general circulation area of the newspaper.[ 2012 2nd sp.s. c 6 § 601; 2008 c 273 § 1; 1994 c 22 § 1; 1993 sp.s. c 25 § 304.]NOTES:Reviser's note: The effective date of section 603, chapter 6, Laws of 2015 3rd sp.s., that amended section 704, chapter 6, Laws of 2012 2nd sp.s. and removed the expiration date of section 601, chapter 6, Laws of 2012 2nd sp.s., takes effect September 1, 2015. See also effective date note following RCW 82.04.4266 for chapter 6, Laws of 2015 3rd sp.s.Findings—Intent—Tax preference performance statement: See note following RCW 82.04.260 for section 602, chapter 6, Laws of 2015 3rd sp.s.Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.Effective date—2008 c 273: "This act takes effect July 1, 2008." [ 2008 c 273 § 2.]Retroactive application—1994 c 22: "This act shall apply retroactively to July 1, 1993." [ 1994 c 22 § 2.]Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
WA Rev Code § 82.04.216 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.216 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.

RCW 82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms.Consistent with RCW 82.02.220, when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this chapter, the terms do not include steam, electricity, or electrical energy.[ 2003 c 168 § 702.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.04.217 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.217 - "Direct service industrial customer," "aluminum smelter."

RCW 82.04.217 "Direct service industrial customer," "aluminum smelter."(1) "Direct service industrial customer" means the same as in RCW 82.16.0495.(2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum.[ 2004 c 24 § 2.]NOTES:Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
WA Rev Code § 82.04.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.230 - Tax upon extractors.

RCW 82.04.230 Tax upon extractors.Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of 0.484 percent.The measure of the tax is the value of the products, including by-products, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the state.[ 2006 c 300 § 5; 1993 sp.s. c 25 § 101; 1971 ex.s. c 281 § 2; 1969 ex.s. c 262 § 33; 1967 ex.s. c 149 § 7; 1961 c 15 § 82.04.230. Prior: 1955 c 389 § 43; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 225 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]NOTES:Effective dates—Contingent effective date—2006 c 300: See note following RCW 82.04.261.Severability—1993 sp.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1993 sp.s. c 25 § 1002.]Effective dates—1993 sp.s. c 25: "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, 1993, except:(1) Sections 901 and 902 of this act take effect immediately [May 28, 1993].(2) Sections 601 through 603 of this act take effect January 1, 1994." [ 1993 sp.s. c 25 § 1003.]Part headings, captions not law—1993 sp.s. c 25: "Part headings and captions as used in this act constitute no part of the law." [ 1993 sp.s. c 25 § 1004.]