reglab/housing_qa huggingface dataset:
WA Rev Code § 82.50.540 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.540 - Taxed and licensed travel trailers or campers entitled to use of streets and highways.

RCW 82.50.540 Taxed and licensed travel trailers or campers entitled to use of streets and highways.Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided.[ 1971 ex.s. c 299 § 69.]NOTES:Reviser's note: See note following RCW 82.50.010.
WA Rev Code § 82.50.901 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.901 - Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.

RCW 82.50.901 Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972.(2) Sections 36 through 50 of this 1971 amendatory act shall be operative and in effect only until and including December 31, 1972, at which time, they, in their entirety, shall expire without any further action of the legislature. The expiration of such sections shall not be construed as affecting any existing right acquired under the expired statutes, nor as affecting any proceeding instituted thereunder, nor any rule, regulation, or order promulgated thereunder, nor any administrative action taken thereunder.(3) Sections 55 through 76 of this 1971 amendatory act shall take effect on January 1, 1973 without any further action of the legislature.[ 1971 ex.s. c 299 § 53.]NOTES:Reviser's note: See note following RCW 82.50.010.
WA Rev Code § 82.51.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.51 - Heavy Equipment Rental Tax.|82.51.010 - Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.

RCW 82.51.010 Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.(1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer.(2)(a) Each heavy equipment rental property dealer shall add the heavy equipment rental tax to the rental invoice of any rental subject to the heavy equipment rental tax under this section. All heavy equipment rental taxes shall be reported and remitted to the department in a manner and frequency consistent with the reporting and remittance of state sales taxes, and on such forms as the department shall prescribe and approve.(b) The tax required by this section, to be collected by the heavy equipment rental property dealer, is deemed to be held in trust by the heavy equipment rental property dealer until paid to the department. Any heavy equipment rental property dealer who appropriates or converts the tax collected to the dealer's own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.(3) The definitions in this subsection apply throughout this chapter, unless the context clearly requires otherwise.(a) "Consumer" means the same as provided in RCW 82.04.190.(b) "Heavy equipment rental property" and "heavy equipment rental property dealer" mean the same as provided in RCW 84.36.597.(c) "Rental price" means the same as "sales price" as defined in RCW 82.08.010.[ 2020 c 301 § 2.]NOTES:Application—2020 c 301 § 2: "Section 2 of this act applies only with respect to rental contracts or agreements entered into on or after January 1, 2022." [ 2020 c 301 § 9.]
WA Rev Code § 82.51.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.51 - Heavy Equipment Rental Tax.|82.51.020 - Deposits in motor vehicle fund and multimodal transportation account.

RCW 82.51.020 Deposits in motor vehicle fund and multimodal transportation account.(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070; and(2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070.[ 2020 c 301 § 3.]
WA Rev Code § 82.51.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.51 - Heavy Equipment Rental Tax.|82.51.030 - Application—Exemptions.

RCW 82.51.030 Application—Exemptions.(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal corporation.(2) The heavy equipment rental tax applies to all rentals of heavy equipment rental property made from a rental location in this state where the customer picks up the heavy equipment rental property or from where the heavy equipment rental property is delivered to the consumer in this state. The heavy equipment rental tax does not apply to rentals of heavy equipment rental property made from a rental location in this state and delivered to the consumer outside this state or made from a rental location outside of this state and delivered to the consumer in this state.(3) There are no other exemptions from this tax.[ 2020 c 301 § 4.]
WA Rev Code § 82.51.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.51 - Heavy Equipment Rental Tax.|82.51.040 - Administration.

RCW 82.51.040 Administration.Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.[ 2020 c 301 § 5.]
WA Rev Code § 82.51.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.51 - Heavy Equipment Rental Tax.|82.51.900 - Automatic expiration date and tax preference performance statement exemption—2020 c 301.

RCW 82.51.900 Automatic expiration date and tax preference performance statement exemption—2020 c 301.The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.[ 2020 c 301 § 10.]
WA Rev Code § 82.52.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.52 - Extension of Excises to Federal Areas.|82.52.010 - State accepts provisions of federal (Buck) act.

RCW 82.52.010 State accepts provisions of federal (Buck) act.The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on October 9, 1940, and entitled: "An Act to permit the states to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in federal areas, and for other purposes."[ 1961 c 15 § 82.52.010. Prior: 1941 c 175 § 1; Rem. Supp. 1941 § 11337-10.]
WA Rev Code § 82.52.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.52 - Extension of Excises to Federal Areas.|82.52.020 - State's tax laws made applicable to federal areas—Exception.

RCW 82.52.020 State's tax laws made applicable to federal areas—Exception.From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States located within the exterior boundaries of the state, to the same extent and with the same effect as though such area was not a federal area: PROVIDED, That nothing in this section shall be construed as extending the provisions of this title to the gross income received from, or to sales made for use in performing within a federal military or naval reservation, any contract entered into with the United States of America, or any department or agency thereof or any subcontract made pursuant thereto for which a bid covering such contract or subcontract was submitted prior to October 9, 1940.[ 1961 c 15 § 82.52.020. Prior: 1941 c 175 § 2; Rem. Supp. 1941 § 11337-11.]
WA Rev Code § 82.56.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.56 - Multistate Tax Compact.|82.56.020 - Director of revenue to represent state.

RCW 82.56.020 Director of revenue to represent state.The director of revenue shall represent this state on the multistate tax commission.[ 1979 c 107 § 12; 1967 c 125 § 2.]
WA Rev Code § 82.56.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.56 - Multistate Tax Compact.|82.56.030 - Director may be represented by alternate.

RCW 82.56.030 Director may be represented by alternate.The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.[ 2013 c 23 § 339; 1967 c 125 § 3.]
WA Rev Code § 82.56.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.56 - Multistate Tax Compact.|82.56.040 - Political subdivisions—Appointment of persons to represent—Consultations with.

RCW 82.56.040 Political subdivisions—Appointment of persons to represent—Consultations with.The governor, after consultation with representatives of local governments, shall appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate designated by him or her, shall consult regularly with these appointees, in accordance with Article VI 1(b) of the compact.[ 2013 c 23 § 340; 1967 c 125 § 4.]
WA Rev Code § 82.56.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.56 - Multistate Tax Compact.|82.56.050 - Interstate audits article of compact declared to be in force in this state.

RCW 82.56.050 Interstate audits article of compact declared to be in force in this state.Article VIII of the multistate tax compact relating to interaudits shall be in force in and with respect to this state.[ 1967 c 125 § 5.]
WA Rev Code § 82.58.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.010 - Definitions.

RCW 82.58.010 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Agreement" means the streamlined sales and use tax agreement as adopted.(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.(5) "Sales tax" means the tax levied under chapter 82.08 RCW.(6) "Seller" means any person making sales, leases, or rentals of personal property or services.(7) "State" means any state of the United States and the District of Columbia.(8) "Use tax" means the tax levied under chapter 82.12 RCW.[ 2002 c 267 § 2.]
WA Rev Code § 82.58.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.020 - Multistate discussions.

RCW 82.58.020 Multistate discussions. For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050, the state shall enter into multistate discussions. For purposes of these discussions, the state shall be represented by the department.[ 2010 1st sp.s. c 7 § 17; 2002 c 267 § 4.]NOTES:Effective date—2010 1st sp.s. c 26; 2010 1st sp.s. c 7: See note following RCW 43.03.027.
WA Rev Code § 82.58.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.030 - Streamlined sales and use tax agreement.

RCW 82.58.030 Streamlined sales and use tax agreement.The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or the department's designee, may represent this state before the other states that are signatories to the agreement.[ 2002 c 267 § 5.]
WA Rev Code § 82.58.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.040 - State adoption of agreement—Existing laws unaffected.

RCW 82.58.040 State adoption of agreement—Existing laws unaffected.No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.[ 2002 c 267 § 6.]
WA Rev Code § 82.58.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.050 - Requirements for agreement.

RCW 82.58.050 Requirements for agreement.The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section.(1) The agreement must set restrictions to limit over time the number of state rates.(2) The agreement must establish uniform standards for:(a) The sourcing of transactions to taxing jurisdictions;(b) The administration of exempt sales; and(c) Sales and use tax returns and remittances.(3) The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.(4) The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.(5) The agreement must provide for reduction of the burdens of complying with local sales and use taxes by:(a) Restricting variances between the state and local tax bases;(b) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;(c) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and(d) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.(6) The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity.(7) The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.(8) The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.(9) The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.[ 2004 c 153 § 401; 2002 c 267 § 7.]NOTES:Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
WA Rev Code § 82.58.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.060 - General purpose of agreement.

RCW 82.58.060 General purpose of agreement.The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.[ 2002 c 267 § 8.]
WA Rev Code § 82.58.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.070 - Agreement for benefit of member states only—No legal action.

RCW 82.58.070 Agreement for benefit of member states only—No legal action.(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.(2) Consistent with subsection (1) of this section, no person has any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.(3) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.[ 2002 c 267 § 9.]
WA Rev Code § 82.58.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.080 - Certified service provider—Certified automated system.

RCW 82.58.080 Certified service provider—Certified automated system.(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.(2) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.(3) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.[ 2002 c 267 § 10.]NOTES:Reviser's note: Pursuant to section 13, chapter 267, Laws of 2002, this section took effect July 1, 2008, the date that Washington became a member of the streamlined sales and use tax agreement.
WA Rev Code § 82.58.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.090 - Legislation to conform state law.

RCW 82.58.090 Legislation to conform state law.Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature.[ 2002 c 267 § 11.]NOTES:Reviser's note: Pursuant to section 13, chapter 267, Laws of 2002, this section took effect July 1, 2008, the date that Washington became a member of the streamlined sales and use tax agreement.
WA Rev Code § 82.58.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.58 - Simplified Sales and Use Tax Administration Act.|82.58.900 - Short title.

RCW 82.58.900 Short title.This chapter shall be known and cited as the "simplified sales and use tax administration act."[ 2002 c 267 § 1.]
WA Rev Code § 82.60.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties.|82.60.010 - Legislative findings and declaration.

RCW 82.60.010 Legislative findings and declaration.The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies are necessary in order to promote economic stimulation and new employment opportunities in these distressed areas; and that policies providing incentives for economic growth in these distressed areas are essential. For these reasons, the legislature reestablishes a tax deferral program to be effective solely in distressed counties. The legislature declares that this limited program serves the vital public purpose of creating employment opportunities and reducing poverty in the distressed counties of the state.[ 2010 1st sp.s. c 16 § 1; 1985 c 232 § 1.]NOTES:Effective date—2010 1st sp.s. c 16: "Except for section 3 of this act, this act takes effect July 1, 2010." [ 2010 1st sp.s. c 16 § 14.]