reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4482 - Credit—Sales of electricity or gas to an aluminum smelter.

RCW 82.04.4482
Credit—Sales of electricity or gas to an aluminum smelter.
(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the aluminum smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit.
(2) The credit is equal to the gross income from the sale of the electricity or gas to an aluminum smelter multiplied by the corresponding rate in effect at the time of the sale under this chapter.
(3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process.
[ 2004 c 24 § 9.]
NOTES:
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4486 - Credit—Syrup taxes paid by buyer.

RCW 82.04.4486
Credit—Syrup taxes paid by buyer.
(1) In computing the tax imposed under this chapter, a credit is allowed to a buyer of syrup to be used by the buyer in making carbonated beverages that are sold by the buyer if the tax imposed by RCW 82.64.020 has been paid in respect to the syrup. The amount of the credit shall be equal to twenty-five percent from July 1, 2006, through June 30, 2007, fifty percent from July 1, 2007, through June 30, 2008, seventy-five percent from July 1, 2008, through June 30, 2009, and one hundred percent after June 30, 2009, of the taxes imposed under RCW 82.64.020 in respect to the syrup purchased by the buyer.
(2) Credit under this section shall be earned, and claimed against taxes due under this chapter, for the tax reporting period in which the syrup was purchased by the person claiming credit under this section. The credit shall not exceed the tax otherwise due under this chapter for the tax reporting period. Unused credit may be carried over and used in subsequent tax reporting periods, except that no credit may be claimed more than twelve months from the end of the tax reporting period in which the credit was earned. No refunds shall be granted for credits under this section.
(3) No credit is available under this section for taxes paid under RCW 82.64.020 before July 1, 2006.
(4) For the purposes of this section, "carbonated beverage," "previously taxed syrup," and "syrup" have the same meanings as provided in RCW 82.64.010.
[ 2006 c 245 § 1.]
NOTES:
Effective date—2006 c 245: "This act takes effect July 1, 2006." [ 2006 c 245 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4497 - Credit—Sale or exchange of long-term capital assets.

RCW 82.04.4497
Credit—Sale or exchange of long-term capital assets. (Contingent expiration date.)
(1) To avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under RCW 82.87.040. The credit is equal to the amount of tax imposed under this chapter on such sale or exchange.
(2) The credit may be used against any tax due under this chapter.
(3) The credit under this section is earned in regards to a sale or exchange, and may be claimed against taxes due under this chapter, for the tax reporting period in which the sale or exchange occurred. The credit claimed for a tax reporting period may not exceed the tax otherwise due under this chapter for that tax reporting period. Unused credit may not be carried forward or backward to another tax reporting period. No refunds may be granted for unused credit under this section.
(4) The department must apply the credit first to taxes deposited into the general fund. If any remaining credit reduces the amount of taxes deposited into the workforce education investment account established in RCW 43.79.195, the department must notify the state treasurer of such amounts monthly, and the state treasurer must transfer those amounts from the general fund to the workforce education investment account.
[ 2021 c 196 § 16.]
NOTES:
Contingency—2021 c 196 §§ 5 and 16: See note following RCW 82.87.040.
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.480 - Sales in own name—Sales as agent.

RCW 82.04.480
Sales in own name—Sales as agent.
(1) Every consignee, bailee, factor, or auctioneer having either actual or constructive possession of personal property, or having possession of the documents of title thereto, with power to sell such personal property in that person's own name and actually so selling, is deemed the seller of such personal property within the meaning of this chapter. Furthermore, the consignor, bailor, principal, or owner is deemed a seller of such property to the consignee, bailee, factor, or auctioneer.
(2) The burden is on the taxpayer in every case to establish the fact that the taxpayer is not engaged in the business of making retail sales or wholesale sales but is acting merely as broker or agent in promoting sales for a principal. Such claim will be allowed only when the taxpayer's accounting records are kept in such manner as required by rule by the department.
(3) For purposes of this section, "personal property" means tangible personal property, digital goods, digital codes, and extended warranties.
[ 2009 c 535 § 412; 1975 1st ex.s. c 278 § 44; 1961 c 15 § 82.04.480. Prior: 1935 c 180 § 10; RRS § 8370-10.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.500 - Tax part of operating overhead.

RCW 82.04.500
Tax part of operating overhead.
It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers or customers, but that such taxes shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes shall constitute a part of the operating overhead of such persons.
[ 1961 c 15 § 82.04.500. Prior: 1935 c 180 § 14; RRS § 8370-14.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.510 - General administrative provisions invoked.

RCW 82.04.510
General administrative provisions invoked.
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter. Taxpayers submitting monthly estimates of taxes due under this chapter shall be subject to the provisions of chapter 82.32 RCW if they fail to remit ninety percent of the taxes actually collected or due for the reporting period.
[ 1961 c 15 § 82.04.510. Prior: 1959 c 197 § 28; 1935 c 180 § 15; RRS § 8370-15.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.520 - Administrative provisions for motor vehicle sales by courtesy dealers.

RCW 82.04.520
Administrative provisions for motor vehicle sales by courtesy dealers.
(1) In the payment of the tax imposed by this chapter on new motor vehicles sold to Washington customers that are delivered to the customer through courtesy dealers located in this state, the courtesy dealer is deemed to be the agent for the selling dealer in reporting and paying the tax imposed by this chapter, unless the selling dealer is already registered and reporting and remitting taxes under this chapter. It is the duty of each courtesy dealer to pay the tax imposed by this chapter to the department when the courtesy dealer files its tax return. Each courtesy dealer who acts as the agent for the selling dealer in reporting, paying, and remitting the tax imposed by this chapter must at the time of paying and remitting its own taxes imposed by this chapter pay the tax due on the transaction under this section.
(2) The tax paid by the courtesy dealer on behalf of the selling dealer shall constitute a debt from the selling dealer to the courtesy dealer, and the courtesy dealer is authorized to withhold payment to the selling dealer out of the proceeds of the sale an amount equal to the tax imposed by this chapter. Amounts withheld by the courtesy dealer are deemed to be held in trust by the courtesy dealer until paid to the department, and any courtesy dealer who appropriates or converts the amount withheld to the courtesy dealer's own use or to any use other than the payment of the tax to the extent that the money withheld is not available for payment on the due date is guilty of a gross misdemeanor.
(3) This section is construed as cumulative of other methods prescribed in chapters 82.04 through 82.32 RCW, inclusive, for the collection of the tax imposed by this chapter.
(4) As used in this section, "courtesy dealer" means any licensed new motor vehicle dealer authorized to prepare or deliver a new motor vehicle to a customer in this state. "Selling dealer" means a motor vehicle dealer not licensed to prepare or deliver a new motor vehicle to a customer in this state.
[ 2001 c 258 § 2.]
NOTES:
Effective date—2001 c 258: See note following RCW 82.04.422.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider.

RCW 82.04.535
Gross proceeds of sales calculation for mobile telecommunications service provider.
(1) Unless a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must calculate gross proceeds of sales by reporting all sales to, or sales between carriers for, customers with a place of primary use within this state, regardless of where the mobile telecommunications services originate, are received, or are billed, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126.
(2) A mobile telecommunications service provider may elect to calculate gross proceeds of sales by including all charges for mobile telecommunications services provided to all consumers, whether the consumers are the mobile telecommunications service provider's customers or not, if the services originate from or are received on telecommunications equipment or apparatus in this state and are billed to a person in this state.
(3) If a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must provide written notice of the election before August 1, 2002, or before the beginning date of any tax year thereafter in which it wishes to change its reporting and make this election.
(4) The department may provide, by rule, for formulary reporting as necessary to implement this section.
[ 2002 c 67 § 4.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.545 - Exemptions—Sales of electricity or gas to silicon smelters.

RCW 82.04.545
Exemptions—Sales of electricity or gas to silicon smelters. (Contingent expiration date.)
(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the silicon smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit.
(2) The credit is equal to the gross income from the sale of the electricity or gas to a silicon smelter multiplied by the corresponding rate in effect at the time of the sale under this chapter.
(3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process.
(4) The department must provide a separate tax reporting line for reporting credits under this section by sellers of electricity, natural gas, or manufactured gas.
(5) For purposes of the annual tax performance report required by RCW 82.32.534:
(a) The silicon smelter receiving the benefit of the credit under this section is deemed to be the taxpayer claiming the credit and is required to file the annual tax performance report; and
(b) The person selling the electricity, natural gas, or manufactured gas to the silicon smelter is not required to file the annual tax performance report.
(6) For the purposes of this section, "silicon smelter" has the same meaning as provided in RCW 82.16.315.
[ 2017 3rd sp.s. c 37 § 705; 2017 3rd sp.s. c 37 § 704.]
NOTES:
Contingent expiration date—2017 3rd sp.s. c 37 §§ 701-708: See note following RCW 82.32.537.
Findings—Intent—Tax preference performance statement—2017 3rd sp.s. c 37 §§ 701-708: See note following RCW 82.16.315.
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.600 - Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.

RCW 82.04.600
Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
This chapter does not apply to any county as defined in Title 36 RCW, any city or town as defined in Title 35 RCW, any school district or educational service district as defined in Title 28A RCW, or any library or library district as defined in Title 27 RCW, in respect to materials printed in the county, city, town, school district, educational district, library or library district facilities when the materials are used solely for county, city, town, school district, educational district, library, or library district purposes.
[ 1979 ex.s. c 266 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.601 - Exemptions—Affixing stamp services for cigarette sales.

RCW 82.04.601
Exemptions—Affixing stamp services for cigarette sales.
This chapter does not apply to compensation allowed under RCW 82.24.295 for wholesalers and retailers for their services in affixing the stamps required under chapter 82.24 RCW. For purposes of this section, "wholesaler," "retailer," and "stamp" have the same meaning as in chapter 82.24 RCW.
[ 2007 c 221 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.615 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.

RCW 82.04.615
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal property and services to:
(1) A limited liability company in which the corporation, commission, or authority is the managing member;
(2) A limited partnership in which the corporation, commission, or authority is the general partner; or
(3) A single asset entity required under any federal, state, or local governmental housing assistance program, which is controlled directly or indirectly by the corporation, commission, or authority.
[ 2007 c 381 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.620 - Exemptions—Certain prescription drugs.

RCW 82.04.620
Exemptions—Certain prescription drugs.
In computing tax there may be deducted from the measure of tax imposed by RCW 82.04.290(2) amounts received by physicians or clinics for drugs for infusion or injection by licensed physicians or their agents for human use pursuant to a prescription, but only if the amounts: (1) Are separately stated on invoices or other billing statements; (2) do not exceed the then current federal rate; and (3) are covered or required under a health care service program subsidized by the federal or state government. The federal rate means the rate at or below which the federal government or its agents reimburse providers for prescription drugs administered to patients as provided for in the medicare, part B, drugs average sales price information resource as published by the United States department of health and human services, or any successor index thereto.
[ 2007 c 447 § 1.]
NOTES:
Effective date—2007 c 447: "This act takes effect October 1, 2007." [ 2007 c 447 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.627 - Exemptions—Commercial airplane parts.

RCW 82.04.627
Exemptions—Commercial airplane parts.
(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G.
(2) This section does not apply to:
(a) Sales of a standard part, such as a nut or bolt, manufactured in compliance with a government or established industry specification;
(b) Sales of a product produced under a technical standard order authorization or letter of technical standard order design approval pursuant to federal aviation regulation part 21, subpart O; or
(c) Sales of parts in respect to which final testing or inspection under federal aviation regulation part 21, subpart F or G takes place in this state.
(3) "Commercial airplane" has the same meaning given in RCW 82.32.550.
[ 2015 c 86 § 301; 2008 c 81 § 15.]
NOTES:
Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.635 - Exemptions—Nonprofits providing legal services to low-income persons.

RCW 82.04.635
Exemptions—Nonprofits providing legal services to low-income persons.
This chapter does not apply to nonprofit organizations primarily engaged in the provision of legal services to low-income individuals from whom no charge for services is collected. For the purpose of this section, "nonprofit" means an organization exempt from federal income tax under Title 26 U.S.C. Sec. 501(c) of the federal internal revenue code.
[ 2009 c 508 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.640 - Exemptions—Washington vaccine association—Certain assessments received.

RCW 82.04.640
Exemptions—Washington vaccine association—Certain assessments received.
This chapter does not apply to assessments described in RCW 70.290.030 and 70.290.040 received by a nonprofit corporation established under RCW 70.290.020.
[ 2010 c 174 § 16.]
NOTES:
Effective date—2010 c 174: See RCW 70.290.900.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.645 - Exemptions—Financial institutions—Amounts received from certain affiliated persons.

RCW 82.04.645
Exemptions—Financial institutions—Amounts received from certain affiliated persons.
(1) This chapter does not apply to amounts received by a financial institution from an affiliated person if the amounts are received from transactions that are required to be at arm's length under sections 23A or 23B of the federal reserve act as existing on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section. For purposes of this subsection, "financial institution" has the same meaning as in RCW 82.04.080.
(2) As used in this section, "affiliated" means under common control. "Control" means the possession, directly or indirectly, of more than fifty percent of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise.
[ 2011 c 174 § 102; 2010 1st sp.s. c 23 § 110.]
NOTES:
Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.650 - Exemptions—Investment conduits and securitization entities.

RCW 82.04.650
Exemptions—Investment conduits and securitization entities.
(1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities.
(2) For purposes of this section, the following definitions apply:
(a) "Investment conduit" means an entity formed by a financial institution as defined in RCW 82.04.080 for the express purpose of holding or owning cash or securities if the entity formed:
(i) Has no employees;
(ii) Has no direct profit-making motive;
(iii) Owns no tangible assets, other than cash or securities;
(iv) Holds or owns cash or securities solely as a conduit, allocating its income to holders of its ownership interests; and
(v) Has, within twelve months of its organization or initial capitalization date, issued ownership interests to other than affiliated persons, equal to or greater than twenty-five percent of its total issued ownership interests.
(b) "Securities" has the same meaning as in section 2 of the securities act of 1933 and includes eligible assets as defined by Rule 3a-7 of the investment company act, as the law and rule exist on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section.
(c) "Securitization entity" means an entity created by a bank holding company if the entity created:
(i) Has no employees;
(ii) Has no direct profit-making motive;
(iii) Owns no tangible assets, other than cash, fixed or revolving discrete pools of credit or charge card receivables originated by a financial institution, or securities;
(iv) Acts solely as a conduit, allocating its income to holders of its ownership interests; and
(v) Has as its sole business activities the:
(A) Acquisition of such discrete pools of credit or charge card receivables; and
(B) Issuance or causing the issuance of securities primarily to persons not affiliated with the entity.
(d) "Bank holding company" has the same meaning as provided in the bank holding company act of 1956, as existing on June 1, 2010, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this section.
(e) "No direct profit-making motive" means that all of an entity's income, less a reasonable servicing fee, is paid to holders of its ownership interests.
(f) "Ownership interest" means interests categorized as debt or equity for purposes of federal tax or generally accepted accounting principles.
(g) "Affiliated" has the same meaning as in RCW 82.04.645.
[ 2010 1st sp.s. c 23 § 111.]
NOTES:
Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.655 - Exemptions—Joint municipal utility services authorities.

RCW 82.04.655
Exemptions—Joint municipal utility services authorities.
This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.
[ 2011 c 258 § 11.]
NOTES:
Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.660 - Exemptions—Environmental handling charges—Mercury-containing lights.

RCW 82.04.660
Exemptions—Environmental handling charges—Mercury-containing lights.
(1) An exemption from the taxes imposed in this chapter is provided for:
(a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer;
(b) Retailers, with respect to environmental handling charges added to the purchase price of mercury-containing lights sold at retail, including the portion of environmental handling charges retained as reimbursement for any costs associated with the collection and remittance of the charges; and
(c) Stewardship organizations, with respect to environmental handling charges received from producers and retailers.
(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808.
(3) For purposes of this section, the definitions in RCW 70A.505.020 apply.
[ 2020 c 20 § 1469; 2015 c 185 § 2.]
NOTES:
Finding—Intent—2015 c 185: "The legislature finds that Engrossed Substitute House Bill No. 2246, enacted in 2014, created an environmental handling charge. However, the 2014 legislature did not intend for business and occupation taxes to be imposed on top of such charge. Therefore, the legislature intends to clarify that environmental handling charges are not subject to business and occupation taxation." [ 2015 c 185 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.750 - Exemptions—Restaurant employee meals.

RCW 82.04.750
Exemptions—Restaurant employee meals.
(1) This chapter does not apply in respect to meals provided by a restaurant without specific charge to its employees.
(2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.
[ 2015 c 86 § 302; 2011 c 55 § 1.]
NOTES:
Effective date—2011 c 55: See note following RCW 82.08.9995.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.755 - Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).

RCW 82.04.755
Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
(1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140(1)(b)(ii).
(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date.
[ 2020 c 20 § 1470; 2015 c 15 § 7.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.756 - Exemptions—Cannabis cooperatives.

RCW 82.04.756
Exemptions—Cannabis cooperatives.
(1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101.
(2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and 82.32.808.
[ 2022 c 16 § 143; 2015 c 70 § 40.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Effective date—2015 c 70 §§ 12, 19, 20, 23-26, 31, 35, 40, and 49: See note following RCW 69.50.357.
Short title—Findings—Intent—References to Washington state liquor control board—Draft legislation—2015 c 70: See notes following RCW 66.08.012.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.760 - Tax preferences—Expiration dates.

RCW 82.04.760
Tax preferences—Expiration dates.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 § 1704.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.765 - Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.

RCW 82.04.765
Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
(1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
(2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date.
[ 2020 c 20 § 1471; 2019 c 344 § 15.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.767 - Exemptions—Qualifying grants—National emergency or state of emergency.

RCW 82.04.767
Exemptions—Qualifying grants—National emergency or state of emergency.
(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020.
(2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that:
(a) Is received under a government-funded program either directly from a government entity, or through a nongovernmental third-party entity authorized by a government entity to distribute the program funds, or, in the case of relief from debt or other legal obligation, is received from a private entity under circumstances where, in exchange for providing the relief, the private entity receives some form of direct financial benefit from a government entity;
(b) Is provided to address the impacts of conditions giving rise to an official proclamation of a national emergency by the president of the United States or an official proclamation of a state of emergency by the governor of this state; and
(c) Is not an amount received:
(i) Under a contract, including a sole source contract, for the acquisition of specific goods or services, or both, by purchase, lease, or barter, that was solicited and established in accordance with procurement laws or regulations; or
(ii) For manufacturing, extracting, or making sales of products, when the amount received is determined based on the quantity of products manufactured, extracted, or sold. For purposes of this subsection (2)(c)(ii), "products" has the same meaning as in RCW 82.32.023.
(3) For purposes of a grant awarded to address the impacts of conditions giving rise to a national emergency or state of emergency, the exemption under this section applies only if the legislation authorizing the grant or the associated legislative history, public records created by the grantor, or the terms of the underlying grant agreement between the grantor and grantee, clearly indicate that the grant was established to address the impacts of conditions giving rise to a national emergency or state of emergency.
(4) For purposes of this section, "government" means any national, tribal, state, or local government.
[ 2021 c 4 § 1.]
NOTES:
Retroactive application—2021 c 4: "This act applies both prospectively and retroactively to February 29, 2020." [ 2021 c 4 § 7.]
Automatic expiration date and tax preference performance statement exemption—2021 c 4: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 4 § 8.]
Effective date—2021 c 4: "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 [February 19, 2021]." [ 2021 c 4 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.770 - Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.

RCW 82.04.770
Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
In computing the tax due under this chapter, there may be deducted any amounts derived from the pass-through charge collected by a taxpayer pursuant to chapter 70A.530 RCW.
[ 2020 c 138 § 8.]
NOTES:
Application of RCW 82.32.805 and 82.32.808—2020 c 138: See note following RCW 70A.530.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.775 - Application of chapter—Amounts received under chapter 70A.535 RCW.

RCW 82.04.775
Application of chapter—Amounts received under chapter 70A.535 RCW.
(1) This chapter does not apply to amounts received from the generation, purchase, sale, transfer, or retirement of credits under chapter 70A.535 RCW.
(2) The provisions of RCW 82.32.805 and  82.32.808 do not apply to subsection (1) of this section.
[ 2021 c 317 § 16.]
NOTES:
Severability—2021 c 317: See note following RCW 70A.535.005.