reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.2403 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.2403 - Manufacturer tax not applicable to cleaning fish.

RCW 82.04.2403 Manufacturer tax not applicable to cleaning fish.The tax imposed by RCW 82.04.240 does not apply to cleaning fish. "Cleaning fish" means the removal of the head, fins, or viscera from fresh fish without further processing, other than freezing.[ 1994 c 167 § 1.]NOTES:Effective date—1994 c 167: "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 immediately [March 30, 1994]." [ 1994 c 167 § 3.]
WA Rev Code § 82.04.257 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.257 - Tax on digital products and services.

RCW 82.04.257 Tax on digital products and services.(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of making sales at retail or wholesale of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c), 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 in the case of retail sales and by the rate of 0.484 percent in the case of wholesale sales.(2) Persons providing subscription television services or subscription radio services are subject to tax under RCW 82.04.290(2) on the gross income of the business received from providing such services.(3) For purposes of this section, a person is considered to be engaging within this state in the business of making sales of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c), if the person makes sales of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c) and the sales are sourced to this state under RCW 82.32.730 for sales tax purposes or would have been sourced to this state under RCW 82.32.730 if the sale had been taxable under chapter 82.08 RCW.(4) A person subject to tax under this section is subject to the mandatory electronic filing and payment requirements in RCW 82.32.080.[ 2017 c 323 § 515; 2010 c 111 § 301; 2009 c 535 § 401.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.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.
WA Rev Code § 82.04.258 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.258 - Digital products—Apportionable income.

RCW 82.04.258 Digital products—Apportionable income.(1)(a) Any person subject to tax under RCW 82.04.257 engaging both within and outside this state in the business of making sales at retail or wholesale of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c), must apportion to this state that portion of apportionable income derived from activity performed within this state as provided in subsection (2) of this section.(b) For purposes of this subsection, a person is considered to be engaging outside this state in the business of making sales of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c) if the person makes any sales of digital goods, digital codes, digital automated services, or services described in RCW 82.04.050 (2)(g) or (6)(c) that are sourced to a jurisdiction other than Washington under RCW 82.32.730 for sales tax purposes or would have been sourced to a jurisdiction other than Washington under RCW 82.32.730 if the sale had been a retail sale.(2) Apportionable income must be apportioned to Washington by multiplying the apportionable income by the sales factor.(3)(a) The sales factor is a fraction, the numerator of which is the total receipts of the taxpayer from making sales of digital goods, digital codes, digital automated services, and services described in RCW 82.04.050 (2)(g) or (6)(c) in this state during the tax period, and the denominator of which is the total receipts of the taxpayer derived from such activity everywhere during the tax period.(b) For purposes of computing the sales factor, sales are considered in this state if the sale was sourced to this state under RCW 82.32.730 for sales tax purposes or would have been sourced to this state under RCW 82.32.730 if the sale had been taxable under chapter 82.08 RCW.(4) For purposes of this section, "apportionable income" means the gross income of the business taxable under RCW 82.04.257, including income received from activities outside this state if the income would be taxable under RCW 82.04.257 if received from activities in this state.[ 2017 c 323 § 516; 2009 c 535 § 402.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
WA Rev Code § 82.04.270 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.270 - Tax on wholesalers.

RCW 82.04.270 Tax on wholesalers.Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.[ 2004 c 24 § 5; 2003 2nd sp.s. c 1 § 5; 2001 1st sp.s. c 9 § 3; (2001 1st sp.s. c 9 § 2 expired July 1, 2001); 1999 c 358 § 2. Prior: 1999 c 358 § 1; 1998 c 343 § 2; 1998 c 329 § 1; 1998 c 312 § 6; 1994 c 124 § 2; 1993 sp.s. c 25 § 105; 1981 c 172 § 4; 1971 ex.s. c 281 § 6; 1971 ex.s. c 186 § 4; 1969 ex.s. c 262 § 37; 1967 ex.s. c 149 § 11; 1961 c 15 § 82.04.270; prior: 1959 ex.s. c 5 § 3; 1955 c 389 § 47; 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:Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.Effective date—1999 c 358 § 2: "Section 2 of this act takes effect July 1, 2001." [ 1999 c 358 § 23.]Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.Effective date—1998 c 343: See note following RCW 82.04.272.Effective date—1998 c 329: "This act takes effect July 1, 1998." [ 1998 c 329 § 2.]Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Effective dates—1981 c 172: See note following RCW 82.04.240.Effective date—1971 ex.s. c 186: See note following RCW 82.04.110.
WA Rev Code § 82.04.272 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.272 - Tax on warehousing and reselling prescription drugs.

RCW 82.04.272 Tax on warehousing and reselling prescription drugs.(1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to such persons, the amount of the tax shall be equal to the gross income of the business multiplied by the rate of 0.138 percent.(2) For the purposes of this section:(a) "Prescription" and "drug" have the same meaning as in RCW 82.08.0281; and(b) "Warehousing and reselling drugs for human use pursuant to a prescription" means the buying of drugs for human use pursuant to a prescription from a manufacturer or another wholesaler, and reselling of the drugs to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services, by a wholesaler or retailer who is registered with the federal drug enforcement administration and licensed by the pharmacy quality assurance commission.[ 2013 c 19 § 127; 2003 c 168 § 401; 1998 c 343 § 1.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.Effective date—1998 c 343: "This act takes effect July 1, 2001." [ 1998 c 343 § 6.]
WA Rev Code § 82.04.285 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.285 - Tax on contests of chance.

RCW 82.04.285 Tax on contests of chance.(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 0.1 percent through June 30, 2006, and 0.13 percent thereafter. The money collected under this subsection (2) shall be deposited in the problem gambling account created in *RCW 43.20A.892. 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 fifty thousand dollars 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.[ 2014 c 97 § 303; 2005 c 369 § 5.]NOTES:*Reviser's note: RCW 43.20A.892 was recodified as RCW 41.05.751 pursuant to 2018 c 201 § 11003.Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
WA Rev Code § 82.04.286 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.286 - Tax on horse races.

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 0.1 percent through June 30, 2006, and 0.13 percent thereafter. The money collected under this section shall be deposited in the problem gambling account created in *RCW 43.20A.892.(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.[ 2005 c 369 § 6.]NOTES:*Reviser's note: RCW 43.20A.892 was recodified as RCW 41.05.751 pursuant to 2018 c 201 § 11003.Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
WA Rev Code § 82.04.29001 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.29001 - Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.

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 § 602; 1998 c 332 § 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 § 1.]Effective date—1998 c 332: "This act takes effect July 1, 1998." [ 1998 c 332 § 9.]
WA Rev Code § 82.04.29002 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.29002 - Additional tax on certain business and service activities.

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 § 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.
WA Rev Code § 82.04.29005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.29005 - Tax on loan interest—2012 2nd sp.s. c 6.

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 § 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 § 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 § 703.]
WA Rev Code § 82.04.2905 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.2905 - Tax on providing day care.

RCW 82.04.2905 Tax on providing day care.Upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.[ 1998 c 312 § 7.]NOTES:Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
WA Rev Code § 82.04.2906 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.2906 - Tax on certain chemical dependency services.

RCW 82.04.2906 Tax on certain chemical dependency services.(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 § 1.]
WA Rev Code § 82.04.2907 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.2907 - Tax on royalties.

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 § 9; 2015 3rd sp.s. c 5 § 101; 2010 1st sp.s. c 23 § 107; (2010 1st sp.s. c 23 § 106 expired July 1, 2010); 2010 c 111 § 302; 2009 c 535 § 407; 2001 c 320 § 3; 1998 c 331 § 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 §§ 106, 901, and 1201: "Sections 106, 901, and 1201 of this act expire July 1, 2010." [ 2010 1st sp.s. c 23 § 1710.]Effective date—2010 1st sp.s. c 23 §§ 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 § 1713.]Contingency—Application—2010 1st sp.s. c 23 §§ 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 § 3.]
WA Rev Code § 82.04.2908 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.2908 - Tax on provision of room and domiciliary care to assisted living facility residents.

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 § 70; 2005 c 514 § 302; 2004 c 174 § 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 § 8.]