reglab/housing_qa huggingface dataset:
WA Rev Code § 82.04.4295 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4295 - Deductions—Manufacturing activities completed outside the United States.

RCW 82.04.4295 Deductions—Manufacturing activities completed outside the United States.In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240, the value of articles to the extent of manufacturing activities completed outside the United States, if:(1) Any additional processing of such articles in this state consists of minor final assembly only; and(2) In the case of domestic manufacture of such articles, can be and normally is done at the place of initial manufacture; and(3) The total cost of the minor final assembly does not exceed two percent of the value of the articles; and(4) The articles are sold and shipped outside the state.[ 1980 c 37 § 15. Formerly RCW 82.04.430(14).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4296 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4296 - Deductions—Reimbursement for accommodation expenditures by funeral homes.

RCW 82.04.4296 Deductions—Reimbursement for accommodation expenditures by funeral homes.In computing tax there may be deducted from the measure of tax that portion of amounts received by any funeral home licensed to do business in this state which is received as reimbursements for expenditures (for goods supplied or services rendered by a person not employed by or affiliated or associated with the funeral home) and advanced by such funeral home as an accommodation to the persons paying for a funeral, so long as such expenditures and advances are billed to the persons paying for the funeral at only the exact cost thereof and are separately itemized in the billing statement delivered to such persons.[ 1980 c 37 § 16. Formerly RCW 82.04.430(15).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.4297 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4297 - Deductions—Compensation from public entities for health or social welfare services—Exception.

RCW 82.04.4297 Deductions—Compensation from public entities for health or social welfare services—Exception.In computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health or social welfare organization, as defined in RCW 82.04.431, or by a municipal corporation or political subdivision, except deductions are not allowed under this section for amounts that are received under an employee benefit plan.[ 2011 1st sp.s. c 19 § 2; 2002 c 314 § 3; 2001 2nd sp.s. c 23 § 2; 1988 c 67 § 1; 1980 c 37 § 17. Formerly RCW 82.04.430(16).]NOTES:Application—2011 1st sp.s. c 19: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 1st sp.s. c 19 § 4.]Findings—Refund of taxes—Effective date—2002 c 314: See notes following RCW 82.04.4311.Findings—2001 2nd sp.s. c 23: "The legislature finds that the deduction under the business and occupation tax statutes for compensation from public entities for health or social welfare services was intended to provide government with greater purchasing power when government provides financial support for the provision of health or social welfare services to benefited classes of persons. The legislature also finds that both the legislature and the United States congress have in recent years modified government-funded health care programs to encourage participation by beneficiaries in highly regulated managed care programs operated by persons who act as intermediaries between government entities and health or social welfare organizations. The legislature further finds that the objective of these changes is again to extend the purchasing power of scarce government health care resources, but that this objective would be thwarted to a significant degree if the business and occupation tax deduction were lost by health or social welfare organizations solely on account of their participation in managed care for government-funded health programs. In keeping with the original purpose of the health or social welfare deduction, it is desirable to ensure that compensation received from government sources through contractual managed care programs also be deductible." [ 2001 2nd sp.s. c 23 § 1.]Effective date—2001 2nd sp.s. c 23: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [July 13, 2001]." [ 2001 2nd sp.s. c 23 § 4.]Intent—1980 c 37: See note following RCW 82.04.4281."Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined: RCW 82.04.431.
WA Rev Code § 82.04.4298 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4298 - Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.

RCW 82.04.4298 Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.(1) In computing tax there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by a member, which are derived by:(a) A cooperative housing association, corporation, or partnership from a person who resides in a structure owned by the cooperative housing association, corporation, or partnership;(b) An association of owners of property as defined in RCW 64.32.010, as now or hereafter amended, from a person who is an apartment owner as defined in RCW 64.32.010; or(c) An association of owners of residential property from a person who is a member of the association. "Association of owners of residential property" means any organization of all the owners of residential property in a defined area who all hold the same property in common within the area.(2) For the purposes of this section "commonly held property" includes areas required for common access such as reception areas, halls, stairways, parking, etc., and may include recreation rooms, swimming pools and small parks or recreation areas; but is not intended to include more grounds than are normally required in a residential area, or to include such extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating areas, etc.(3) To qualify for the deductions under this section:(a) The salary or compensation paid to officers, managers, or employees must be only for actual services rendered and at levels comparable to the salary or compensation of like positions within the county wherein the property is located;(b) Dues, fees, or assessments in excess of amounts needed for the purposes for which the deduction is allowed must be rebated to the members of the association;(c) Assets of the association or organization must be distributable to all members and must not inure to the benefit of any single member or group of members.[ 1980 c 37 § 18. Formerly RCW 82.04.430(17).]NOTES:Intent—1980 c 37: See note following RCW 82.04.4281.
WA Rev Code § 82.04.432 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.432 - Deductions—Municipal sewer service fees or charges.

RCW 82.04.432 Deductions—Municipal sewer service fees or charges.In computing the tax imposed by this chapter, municipal sewerage utilities and other public corporations imposing and collecting fees or charges for sewer service may deduct from the measure of the tax, amounts paid to another municipal corporation or governmental agency for sewerage interception, treatment or disposal.[ 1967 ex.s. c 149 § 17.]
WA Rev Code § 82.04.4327 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4327 - Deductions—Artistic and cultural organizations.

RCW 82.04.4327 Deductions—Artistic and cultural organizations.In computing tax under this chapter, an artistic or cultural organization may deduct from the measure of tax:(1) All amounts received by the artistic or cultural organization; and(2) The value of articles manufactured by the artistic or cultural organization solely for use by the organization in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs for attendance or viewing by the general public.[ 2020 c 139 § 8; 1985 c 471 § 6.]NOTES:Severability—Effective date—1985 c 471: See notes following RCW 82.04.260."Artistic or cultural organization" defined: RCW 82.04.4328.
WA Rev Code § 82.04.433 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.433 - Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.

RCW 82.04.433 Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.(1) In computing tax there may be deducted from the measure of tax imposed under RCW 82.04.250 and 82.04.270 amounts derived from sales of fuel for consumption outside the territorial waters of the United States, by vessels used primarily in foreign commerce.(2) The deduction in subsection (1) of this section does not apply with respect to the tax imposed under RCW 82.04.240, whether the value of the fuel under that tax is measured by the gross proceeds derived from the sale thereof or otherwise under RCW 82.04.450.[ 2009 c 494 § 2; 1985 c 471 § 16.]NOTES:Intent—Finding—2009 c 494: "(1) Through this act the legislature intends to address the taxation of persons manufacturing and/or selling bunker fuel. Bunker fuel is fuel intended for consumption outside the waters of the United States by vessels in foreign commerce. Although the state has historically collected tax from bunker fuel manufacturers, recently questions have arisen whether the manufacture of bunker fuel is subject to business and occupation tax under RCW 82.04.240. Pursuant to this act, the activity is taxable under RCW 82.04.240. (2) The legislature finds that at the time the deduction allowed under RCW 82.04.433 was enacted in 1985, it was intended to apply only to the wholesaling or retailing of bunker fuel. In 1987 the legislature enacted the multiple activities tax credit in RCW 82.04.440. Enactment of the multiple activities tax credit resulted in changed tax liability for certain taxpayers. In particular, some taxpayers that engaged in activities that had been exempt under the prior multiple activities exemption became subject to tax on manufacturing activities upon enactment of the multiple activities tax credit in its place. The manufacturing of bunker fuel is one such activity." [ 2009 c 494 § 1.]Administration—2009 c 494: "The department of revenue must take any actions that are necessary to ensure that its rules and other interpretive statements are consistent with this act." [ 2009 c 494 § 3.]Application—2009 c 494: "This act applies both prospectively and retroactively." [ 2009 c 494 § 4.]Effective date—2009 c 494: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 14, 2009]." [ 2009 c 494 § 6.]Severability—Effective date—1985 c 471: See notes following RCW 82.04.260.
WA Rev Code § 82.04.4331 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4331 - Deductions—Insurance claims for state health care coverage.

RCW 82.04.4331 Deductions—Insurance claims for state health care coverage.In computing tax, insurers as defined by RCW 48.01.050, may deduct from the measure of tax amounts paid out for claims incurred before July 1, 1990, for covered health services under medical and dental coverage purchased under chapter 41.05 RCW.[ 1988 c 107 § 33.]NOTES:Implementation—Effective dates—1988 c 107: See RCW 41.05.901.
WA Rev Code § 82.04.4332 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4332 - Deductions—Tuition fees of foreign degree-granting institutions.

RCW 82.04.4332 Deductions—Tuition fees of foreign degree-granting institutions.An approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW is considered an educational institution for the purpose of the deduction of tuition fees provided by RCW 82.04.170 in those instances where it is recognized as an organization exempt from income taxes pursuant to 26 U.S.C. Sec. 501(c).[ 1993 c 181 § 10.]
WA Rev Code § 82.04.4337 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4337 - Deductions—Certain amounts received by assisted living facilities.

RCW 82.04.4337 Deductions—Certain amounts received by assisted living facilities.(1) An assisted living facility licensed under chapter 18.20 RCW may deduct from the measure of tax amounts received as compensation for providing adult residential care, enhanced adult residential care, or assisted living services under contract with the department of social and health services authorized by chapter 74.39A RCW to residents who are medicaid recipients.(2) For purposes of this section, "adult residential care," "enhanced adult residential care," and "assisted living services" have the same meaning as in RCW 74.39A.009.[ 2012 c 10 § 72; 2004 c 174 § 7.]NOTES:Application—2012 c 10: See note following RCW 18.20.010.Effective date—2004 c 174: See note following RCW 82.04.2908.
WA Rev Code § 82.04.4339 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4339 - Deductions—Salmon recovery grants.

RCW 82.04.4339 Deductions—Salmon recovery grants.(1) In computing tax there may be deducted from the measure of tax amounts received by a nonprofit organization from the United States or any instrumentality thereof, the state of Washington or any municipal corporation or political subdivision thereof, or an Indian tribe as defined in RCW 43.06.523, as salmon recovery grants.(2) For the purposes of this section, the following definitions apply:(a) "Nonprofit organization" has the same meaning as in RCW 82.04.3651.(b) "Salmon recovery grant" means, solely for the purposes of this section, financial assistance provided to primarily benefit the public as a whole by renewing, restoring, or protecting, by human intervention, salmon ecosystems or salmon habitats in this state, whether or not such financial assistance furthers the regulatory activities of the grantor.[ 2021 c 143 § 1; 2004 c 241 § 1.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 143: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 143 § 6.]Effective date—2021 c 143: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 26, 2021]." [ 2021 c 143 § 7.]Effective date—2004 c 241: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 31, 2004]." [ 2004 c 241 § 2.]
WA Rev Code § 82.04.43391 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.43391 - Deductions—Commercial aircraft loan interest and fees.

RCW 82.04.43391 Deductions—Commercial aircraft loan interest and fees.(1) In computing tax there may be deducted from the measure of tax interest and fees on loans secured by commercial aircraft primarily used to provide routine air service and owned by:(a) An air carrier, as defined in RCW 82.42.010, which is primarily engaged in the business of providing passenger air service;(b) An affiliate of such air carrier; or(c) A parent entity for which such air carrier is an affiliate.(2) The deduction authorized under this section is not available to any person who is physically present in this state as determined under RCW 82.04.067.(3) For purposes of this section, the following definitions apply:(a) "Affiliate" means a person is "affiliated," as defined in RCW 82.04.645, with another person; and(b) "Commercial aircraft" means a commercial airplane as defined in RCW 82.32.550.[ 2019 c 8 § 703; 2017 c 323 § 503; 2010 1st sp.s. c 23 § 112.]NOTES:Effective date—2019 c 8 §§ 102, 103, 107, and 701-703: See note following RCW 82.04.067.Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.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 § 82.04.43392 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.43392 - Deductions—Qualified dispute resolution centers.

RCW 82.04.43392 Deductions—Qualified dispute resolution centers.(1) A qualified dispute resolution center may deduct from the measure of tax amounts received as a contribution from federal, state, or local governments and nonprofit organizations for providing dispute resolution services.(2) A nonprofit organization may deduct from the measure of tax amounts received from federal, state, or local governments for distribution to a qualified dispute resolution center.(3) A qualified dispute resolution center must:(a) Be established under chapter 7.75 RCW; and(b) Provide services either without charge to the participants or for a fee that is based on the participant's ability to pay, as required by RCW 7.75.030.(4) As used in this section, a "nonprofit organization" has the same meaning as in RCW 82.04.3651(2).[ 2012 c 249 § 1.]
WA Rev Code § 82.04.43396 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.43396 - Deductions—Scan-down allowances.

RCW 82.04.43396 Deductions—Scan-down allowances.(1) In computing tax under RCW 82.04.290(2), a seller may deduct from the measure of tax the amount of scan-down allowances.(2) For purposes of this section, a provision that the seller must sell at a certain retail price or a specific price reduction does not constitute either:(a) A service provided by the seller to the manufacturer or wholesaler; or(b) A business activity directly or indirectly benefiting the manufacturer or wholesaler.(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Product" means:(i) Food and food ingredients other than prepared food, as those terms are defined in RCW 82.08.0293, whether or not exempt from sales tax under RCW 82.08.0293; and(ii) Pet food and specialty pet food as defined in RCW 15.53.901.(b) "Scan-down allowance" means a payment or credit offered to a seller by a manufacturer or wholesaler of products, where:(i) The amount of the payment or credit is based on the quantity of the product to be sold at retail by the seller within a specified period of time;(ii) The seller knew the terms of the offer before making the sales that generated the payment or credit from the manufacturer or wholesaler; and(iii) The seller is not required to provide any services to the manufacturer or wholesaler or engage in any business activities directly or indirectly benefiting the manufacturer or wholesaler, in order to receive the payment or credit from the manufacturer or wholesaler.[ 2019 c 217 § 1.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 217: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 217 § 2.]
WA Rev Code § 82.04.434 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.434 - Credit—Public safety standards and testing.

RCW 82.04.434 Credit—Public safety standards and testing.(1) There may be credited against the tax imposed by this chapter, the value of services and information relating to setting of standards and testing for public safety provided to the state of Washington, without charge, at the state's request, by a nonprofit corporation that is:(a) Organized and operated for the purpose of setting standards and testing for public safety; and(b) Exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986, as amended; and(c) Organized with no direct or indirect industry affiliation.(2) The value of the services and information requested by the state and provided to the state, without charge, shall be determined by the allocation of the cost method using generally accepted accounting standards.(3) The credit allowed under this section shall be limited to the amount of tax imposed by this chapter. Any unused excess credit in a reporting period may be carried forward to future reporting periods for a maximum of one year.[ 1991 c 13 § 1.]NOTES:Effective date—1991 c 13: "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, 1991." [ 1991 c 13 § 2.]
WA Rev Code § 82.04.4481 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.4481 - Credit—Property taxes paid by aluminum smelter.

RCW 82.04.4481 Credit—Property taxes paid by aluminum smelter.(1) In computing the tax imposed under this chapter, a credit is allowed for all property taxes paid during the calendar year on property owned by a direct service industrial customer and reasonably necessary for the purposes of an aluminum smelter.(2) A person claiming the credit under this section is subject to all the requirements of chapter 82.32 RCW. A credit earned during one calendar year may be carried over to be credited against taxes incurred in the subsequent calendar year, but may not be carried over a second year. Credits carried over must be applied to tax liability before new credits. No refunds may be granted for credits under this section.(3) Credits may not be claimed under this section for property taxes levied for collection in 2027 and thereafter.(4) A person claiming the credit provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.[ 2017 c 135 § 18; 2015 3rd sp.s. c 6 § 503; 2011 c 174 § 302. Prior: 2010 1st sp.s. c 2 § 2; 2010 c 114 § 118; 2006 c 182 § 2; 2004 c 24 § 8.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Findings—Tax preference performance statement—2015 3rd sp.s. c 6 §§ 502-506: See note following RCW 82.04.2909.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.