reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.4264 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4264 - Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.

RCW 82.04.4264 Exemptions—Nonprofit assisted living facilities—Room and domiciliary care. (Effective until January 1, 2022.)(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.(2) As used in this section:(a) "Domiciliary care" has the meaning provided in RCW 18.20.020.(b) "Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03 RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.[ 2012 c 10 § 71; 2005 c 514 § 301.]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.RCW 82.04.4264Exemptions—Nonprofit assisted living facilities—Room and domiciliary care. (Effective January 1, 2022.)(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.(2) As used in this section:(a) "Domiciliary care" has the meaning provided in RCW 18.20.020.(b) "Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.[ 2021 c 176 § 5245; 2012 c 10 § 71; 2005 c 514 § 301.]NOTES:Effective date—2021 c 176: See note following RCW 24.03A.005.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.
WA Rev Code § 82.04.4265 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4265 - Exemptions—Comprehensive cancer centers.

RCW 82.04.4265 Exemptions—Comprehensive cancer centers.(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.[ 2005 c 514 § 401.]NOTES:Effective date—2005 c 514 §§ 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [ 2005 c 514 § 1304.]Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.04.4267 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4267 - Exemptions—Operation of parking/business improvement areas.

RCW 82.04.4267 Exemptions—Operation of parking/business improvement areas.This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110.[ 2005 c 476 § 1.]
WA Rev Code § 82.04.4268 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4268 - Exemptions—Dairy product businesses.

RCW 82.04.4268 Exemptions—Dairy product businesses. (Expires July 1, 2025.)(1) In computing tax there may be deducted from the measure of tax, the value of products or the gross proceeds of sales derived from:(a) Manufacturing dairy products; or(b) Selling dairy products manufactured by the seller to purchasers who either transport in the ordinary course of business the goods out of this state or purchasers who use such dairy products as an ingredient or component in the manufacturing of a dairy product. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state or sold to a manufacturer for use as an ingredient or component in the manufacturing of a dairy product.(2) "Dairy products" has the same meaning as provided in RCW 82.04.260.(3) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.(4) This section expires July 1, 2025.[ 2020 c 139 § 6; 2015 3rd sp.s. c 6 § 203; 2013 2nd sp.s. c 13 § 204; 2012 2nd sp.s. c 6 § 202; 2010 c 114 § 112; 2006 c 354 § 1.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Tax preference performance statement—2015 3rd sp.s. c 6 §§ 202-205: See note following RCW 82.04.4266.Intent—2013 2nd sp.s. c 13: See note following RCW 82.04.260.Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective dates—2006 c 354: "(1) Except as otherwise provided in this section, this act takes effect July 1, 2006.(2) Sections 6 through 9 and 11 of this act take effect July 1, 2007.(3) Sections 12 and 13 of this act take effect July 1, 2012." [ 2006 c 354 § 18.]
WA Rev Code § 82.04.4269 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4269 - Exemptions—Seafood product businesses.

RCW 82.04.4269 Exemptions—Seafood product businesses. (Expires July 1, 2025.)(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:(a) Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state at the completion of the manufacturing by that person; or(b) Selling manufactured seafood products that remain in a raw, raw frozen, or raw salted state to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.(2) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.(3) This section expires July 1, 2025.[ 2020 c 139 § 7; 2015 3rd sp.s. c 6 § 204; 2012 2nd sp.s. c 6 § 203; 2010 c 114 § 113; 2006 c 354 § 2.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Tax preference performance statement—2015 3rd sp.s. c 6 §§ 202-205: See note following RCW 82.04.4266.Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective dates—2006 c 354: See note following RCW 82.04.4268.
WA Rev Code § 82.04.427 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.427 - Exemptions and credits—Pollution control facilities.

RCW 82.04.427 Exemptions and credits—Pollution control facilities.See chapter 82.34 RCW.
WA Rev Code § 82.04.4271 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4271 - Deductions—Membership fees and certain service fees by nonprofit youth organization.

RCW 82.04.4271 Deductions—Membership fees and certain service fees by nonprofit youth organization.In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:(1) As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization's facilities; or(2) From members of the organization for camping and recreational services provided by the organization or for the use of the organization's camping and recreational facilities.For purposes of this section: "Nonprofit youth organization" means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030.[ 1981 c 74 § 1.]
WA Rev Code § 82.04.4272 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4272 - Deductions—Direct mail delivery charges.

RCW 82.04.4272 Deductions—Direct mail delivery charges.(1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.(2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010.[ 2005 c 514 § 114.]NOTES:Effective date—2005 c 514: "Sections 110(5), 114 through 116, 1001, 1003, 1004, 1201, 1311, and 1312 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 17, 2005]." [ 2005 c 514 § 1303.]Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.04.4274 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4274 - Deductions—Nonprofit management companies—Personnel performing on-site functions.

RCW 82.04.4274 Deductions—Nonprofit management companies—Personnel performing on-site functions.(1) In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by:(a) A nonprofit property management company from the owner of property for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions;(b) A property management company from a housing authority for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions; or(c) A property management company from a limited liability company or limited partnership of which the sole managing member or sole general partner is a housing authority for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions.(2) The definitions in this subsection apply to this section.(a) "Personnel performing on-site functions" means a person who meets all of the following conditions:(i) The person works at the owner's property or centrally performs on-site functions for the property;(ii) The person's duties include leasing property units, maintaining the property, preparing tenant income certification paperwork or other compliance documents required to lease the unit, collecting rents, recording rents, or performing similar activities; and(iii) The property management company, for whom the personnel performing on-site functions works, operates under a written property management agreement.(b) "Nonprofit property management company" means a property management company that:(i) Is exempt from the tax under 26 U.S.C. Sec. 501(c) of the federal internal revenue code, as it exists on January 1, 2010, but only when such organization is providing property management services for low-income housing that has qualified for the property tax exemption under RCW 84.36.560; or(ii) Is a public corporation established under RCW 35.21.730.(c) "Housing authority" means a housing authority created pursuant to chapter 35.82 RCW.[ 2011 1st sp.s. c 26 § 1.]NOTES:Affect on existing rights, liabilities, obligations, and proceedings—2011 1st sp.s. c 26: "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." [ 2011 1st sp.s. c 26 § 3.]
WA Rev Code § 82.04.4275 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4275 - Deductions—Child welfare services.

RCW 82.04.4275 Deductions—Child welfare services.(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.(2) A person may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social welfare organization that is eligible to deduct the distribution under subsection (1) of this section.(3) The following definitions apply to this section:(a) "Child welfare services" has the same meaning as provided in RCW 74.13.020; and(b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.[ 2011 c 163 § 1.]NOTES:Application—2011 c 163: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 c 163 § 2.]
WA Rev Code § 82.04.4282 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4282 - Deductions—Fees, dues, charges.

RCW 82.04.4282 Deductions—Fees, dues, charges.In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is not open to the general public, (7) charges made for operation of privately operated kindergartens, and (8) endowment funds. This section may not be construed to exempt any person, association, or society from tax liability upon selling tangible personal property, digital goods, digital codes, or digital automated services, or upon providing facilities or other services for which a special charge is made to members or others. If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered, the value of such goods or services shall not be considered as a deduction under this section.[ 2009 c 535 § 410; 1994 c 124 § 3; 1989 c 392 § 1; 1980 c 37 § 3. Formerly RCW 82.04.430(2).]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4283 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4283 - Deductions—Cash discount taken by purchaser.

RCW 82.04.4283 Deductions—Cash discount taken by purchaser.In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extractive or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the provisions of RCW 82.04.450.[ 1980 c 37 § 4. Formerly RCW 82.04.430(3).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4284 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4284 - Deductions—Bad debts.

RCW 82.04.4284 Deductions—Bad debts.(1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid.(2) For purposes of this section, "bad debts" do not include:(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;(b) Expenses incurred in attempting to collect debt;(c) Sales or use taxes payable to a seller; and(d) Repossessed property.(3) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.(4) Payments on a previously claimed bad debt must be applied under RCW 82.08.037(4) and 82.12.037, according to such rules as the department may prescribe.[ 2004 c 153 § 307; 1980 c 37 § 5. Formerly RCW 82.04.430(4).]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4285 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4285 - Deductions—Motor vehicle fuel and special fuel taxes.

RCW 82.04.4285 Deductions—Motor vehicle fuel and special fuel taxes.In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.[ 2013 c 225 § 639; 1998 c 176 § 3; 1980 c 37 § 6. Formerly RCW 82.04.430(5).]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4286 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4286 - Deductions—Nontaxable business.

RCW 82.04.4286 Deductions—Nontaxable business.In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 1980 c 37 § 7. Formerly RCW 82.04.430(6).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4287 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4287 - Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.

RCW 82.04.4287 Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and packing of fresh perishable horticultural products and the material and supplies used therein when performed for the person exempted in RCW 82.04.330, either as agent or as independent contractor.[ 1980 c 37 § 8. Formerly RCW 82.04.430(7).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.Sales and use tax exemption for materials and supplies used in packing horticultural products: RCW 82.08.0311 and 82.12.0311.
WA Rev Code § 82.04.4289 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4289 - Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.

RCW 82.04.4289 Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency licensed under chapter 70.127 RCW, and nursing homes and homes for unwed mothers operated as religious or charitable organizations, but only if no part of the net earnings received by such an institution inures directly or indirectly, to any person other than the institution entitled to deduction hereunder. "Prescription" and "drug" have the same meaning as in RCW 82.08.0281.[ 2003 c 168 § 402; 1998 c 325 § 1; 1993 c 492 § 305; 1981 c 178 § 2; 1980 c 37 § 10. Formerly RCW 82.04.430(9).]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.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.Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4291 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4291 - Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.

RCW 82.04.4291 Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.In computing tax there may be deducted from the measure of tax amounts derived by a political subdivision of the state of Washington from another political subdivision of the state of Washington as compensation for services which are within the purview of RCW 82.04.290.[ 1980 c 37 § 11. Formerly RCW 82.04.430(10).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4293 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4293 - Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.

RCW 82.04.4293 Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof.[ 1980 c 37 § 13. Formerly RCW 82.04.430(12).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4294 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4294 - Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.

RCW 82.04.4294 Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities.[ 1980 c 37 § 14. Formerly RCW 82.04.430(13).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.