reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.408 - Exemptions—Housing finance commission.

RCW 82.04.408
Exemptions—Housing finance commission.
This chapter does not apply to income received by the state housing finance commission under chapter 43.180 RCW.
[ 1983 c 161 § 25.]
NOTES:
Effective dates—1983 c 161: See RCW 43.180.904.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.410 - Exemptions—Hatching eggs and poultry.

RCW 82.04.410
Exemptions—Hatching eggs and poultry.
This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the production for sale of poultry or poultry products.
[ 1967 ex.s. c 149 § 15; 1961 c 15 § 82.04.410. Prior: 1959 c 197 § 25; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.415 - Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.

RCW 82.04.415
Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
This chapter shall not apply to:
(1) The cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel, and rock, when such sand, gravel, or rock is taken from a pit or quarry which is owned by or leased to a county or city and such sand, gravel, or rock is either stockpiled in said pit or quarry for placement or is placed on the street, road, place, or highway of the county or city by the county or city itself; or
(2) The cost of or charges for such labor and services if any such sand, gravel, or rock is sold by the county or city to a county, or a city at actual cost for placement on a publicly owned street, road, place, or highway.
The exemption provided for in this section shall not apply to the cost of or charges for such labor and services if the sand, gravel, or rock is used for other than public road purposes or is sold otherwise than as provided for in this section.
[ 1965 ex.s. c 173 § 10.]
NOTES:
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.416 - Exemptions—Operation of state route No. 16.

RCW 82.04.416
Exemptions—Operation of state route No. 16.
This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
[ 1998 c 179 § 3.]
NOTES:
Finding—1998 c 179: See note following RCW 35.21.718.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.418 - Exemptions—Grants by United States government to municipal corporations or political subdivisions.

RCW 82.04.418
Exemptions—Grants by United States government to municipal corporations or political subdivisions.
The provisions of this chapter shall not apply to grants received from the state or the United States government by municipal corporations or political subdivisions of the state of Washington.
[ 1983 1st ex.s. c 66 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.419 - Exemptions—County, city, town, school district, or fire district activity.

RCW 82.04.419
Exemptions—County, city, town, school district, or fire district activity.
This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or enterprise activity as defined by the state auditor pursuant to RCW 35.33.111 and 36.40.220 and upon which the tax imposed pursuant to this chapter had previously applied. Nothing contained in this section shall limit the authority of the legislature to authorize the imposition of such tax prospectively upon such activities as the legislature shall specifically designate.
[ 1983 1st ex.s. c 66 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4201 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.04.4201
Exemptions—Sales/leasebacks by regional transit authorities.
This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an option to purchase at the end of the lease term.
[ 2000 2nd sp.s. c 4 § 24.]
NOTES:
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.421 - Exemptions—Out-of-state membership sales in discount programs.

RCW 82.04.421
Exemptions—Out-of-state membership sales in discount programs.
(1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services or products sold by others. The term does not include any discount program which in part or in total entitles the member to discounts on services or products sold by the seller of the membership or an affiliate of the seller of the membership. "Affiliate," for the purposes of this section, means any person who directly, or indirectly through one or more intermediaries, controls, or is controlled by, or is under common control with, the seller.
(2) Persons selling memberships in a qualifying discount program are not subject to tax under this chapter on that portion of the membership sales where the seller delivers the membership materials to the purchaser who receives them at a point outside this state.
[ 1997 c 408 § 1.]
NOTES:
Effective date—1997 c 408: "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 July 1, 1997." [ 1997 c 408 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.422 - Exemptions—Wholesale sales of motor vehicles.

RCW 82.04.422
Exemptions—Wholesale sales of motor vehicles.
(1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers.
(2) This chapter does not apply to amounts derived by a new car dealer from wholesale sales of new motor vehicles to other new car dealers making sales of new motor vehicles of the same make. This exemption does not apply to amounts derived by a manufacturer, distributor, or factory branch as defined in chapter 46.70 RCW.
[ 2004 c 81 § 1; 2001 c 258 § 1.]
NOTES:
Effective date—2004 c 81: "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 22, 2004]." [ 2004 c 81 § 2.]
Effective date—2001 c 258: "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 July 1, 2001." [ 2001 c 258 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.425 - Exemptions—Accommodation sales.

RCW 82.04.425
Exemptions—Accommodation sales.
This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to his or her vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable him or her to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller; nor to sales by a wholly owned subsidiary of a person making sales at retail which are exempt under RCW 82.08.0262 when the parent corporation shall have paid the tax imposed under this chapter.
[ 2013 c 23 § 315; 1980 c 37 § 78; 1965 ex.s. c 173 § 9; 1961 c 15 § 82.04.425. Prior: 1955 c 95 § 1.]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4251 - Exemptions—Convention and tourism promotion.

RCW 82.04.4251
Exemptions—Convention and tourism promotion.
This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03A RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port district, or public corporation for the promotion of conventions and tourism.
[ 2021 c 176 § 5244; 2006 c 310 § 1.]
NOTES:
Effective date—2021 c 176: See note following RCW 24.03A.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4261 - Exemptions—Federal small business innovation research program.

RCW 82.04.4261
Exemptions—Federal small business innovation research program.
This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).
[ 2004 c 2 § 9.]
NOTES:
Effective date—2004 c 2 §§ 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [ 2004 c 2 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4262 - Exemptions—Federal small business technology transfer program.

RCW 82.04.4262
Exemptions—Federal small business technology transfer program.
This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).
[ 2004 c 2 § 10.]
NOTES:
Effective date—2004 c 2 §§ 9 and 10: See note following RCW 82.04.4261.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4263 - Exemptions—Income received by the life sciences discovery fund authority.

RCW 82.04.4263
Exemptions—Income received by the life sciences discovery fund authority.
This chapter does not apply to income received by the life sciences discovery fund authority under *chapter 43.350 RCW.
[ 2005 c 424 § 11.]
NOTES:
*Reviser's note: Chapter 43.350 RCW was repealed and/or recodified by 2019 c 83 §§ 5 and 6.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4264 - Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.

RCW 82.04.4264
Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.
(2) As used in this section:
(a) "Domiciliary care" has the meaning provided in RCW 18.20.020.
(b) "Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.
[ 2021 c 176 § 5245; 2012 c 10 § 71; 2005 c 514 § 301.]
NOTES:
Effective date—2021 c 176: See note following RCW 24.03A.005.
Application—2012 c 10: See note following RCW 18.20.010.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4265 - Exemptions—Comprehensive cancer centers.

RCW 82.04.4265
Exemptions—Comprehensive cancer centers.
(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.
(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.
[ 2005 c 514 § 401.]
NOTES:
Effective date—2005 c 514 §§ 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [ 2005 c 514 § 1304.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4267 - Exemptions—Operation of parking/business improvement areas.

RCW 82.04.4267
Exemptions—Operation of parking/business improvement areas.
This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110.
[ 2005 c 476 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4269 - Exemptions—Seafood product businesses.

RCW 82.04.4269
Exemptions—Seafood product businesses. (Expires July 1, 2035.)
(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:
(a) Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state at the completion of the manufacturing by that person; or
(b) Selling manufactured seafood products that remain in a raw, raw frozen, or raw salted state to purchasers who transport in the ordinary course of business the goods out of this state. A person taking an exemption under this subsection (1)(b) must keep and preserve records for the period required by RCW 82.32.070 establishing that the goods were transported by the purchaser in the ordinary course of business out of this state.
(2) A person claiming the exemption provided in this section must file a complete annual tax performance report with the department under RCW 82.32.534.
(3) This section expires July 1, 2035.
[ 2023 c 422 § 4; 2020 c 139 § 7; 2015 3rd sp.s. c 6 § 204; 2012 2nd sp.s. c 6 § 203; 2010 c 114 § 113; 2006 c 354 § 2.]
NOTES:
Tax preference performance statement—2023 c 422 §§ 2-5: See note following RCW 82.04.4268.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 §§ 202-205: See note following RCW 82.04.4266.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective dates—2006 c 354: See note following RCW 82.04.4268.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4271 - Deductions—Membership fees and certain service fees by nonprofit youth organization.

RCW 82.04.4271
Deductions—Membership fees and certain service fees by nonprofit youth organization.
In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:
(1) As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization's facilities; or
(2) From members of the organization for camping and recreational services provided by the organization or for the use of the organization's camping and recreational facilities.
For purposes of this section: "Nonprofit youth organization" means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030.
[ 1981 c 74 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4272 - Deductions—Direct mail delivery charges.

RCW 82.04.4272
Deductions—Direct mail delivery charges.
(1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.
(2) "Delivery charges" and "direct mail" have the same meanings as in RCW 82.08.010.
[ 2005 c 514 § 114.]
NOTES:
Effective date—2005 c 514: "Sections 110(5), 114 through 116, 1001, 1003, 1004, 1201, 1311, and 1312 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 17, 2005]." [ 2005 c 514 § 1303.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4274 - Deductions—Nonprofit management companies—Personnel performing on-site functions.

RCW 82.04.4274
Deductions—Nonprofit management companies—Personnel performing on-site functions.
(1) In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by:
(a) A nonprofit property management company from the owner of property for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions;
(b) A property management company from a housing authority for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions; or
(c) A property management company from a limited liability company or limited partnership of which the sole managing member or sole general partner is a housing authority for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site functions.
(2) The definitions in this subsection apply to this section.
(a) "Personnel performing on-site functions" means a person who meets all of the following conditions:
(i) The person works at the owner's property or centrally performs on-site functions for the property;
(ii) The person's duties include leasing property units, maintaining the property, preparing tenant income certification paperwork or other compliance documents required to lease the unit, collecting rents, recording rents, or performing similar activities; and
(iii) The property management company, for whom the personnel performing on-site functions works, operates under a written property management agreement.
(b) "Nonprofit property management company" means a property management company that:
(i) Is exempt from the tax under 26 U.S.C. Sec. 501(c) of the federal internal revenue code, as it exists on January 1, 2010, but only when such organization is providing property management services for low-income housing that has qualified for the property tax exemption under RCW 84.36.560; or
(ii) Is a public corporation established under RCW 35.21.730.
(c) "Housing authority" means a housing authority created pursuant to chapter 35.82 RCW.
[ 2011 1st sp.s. c 26 § 1.]
NOTES:
Affect on existing rights, liabilities, obligations, and proceedings—2011 1st sp.s. c 26: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2011 1st sp.s. c 26 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4275 - Deductions—Child welfare services.

RCW 82.04.4275
Deductions—Child welfare services.
(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.
(2) A person may deduct from the measure of tax amounts received from the state of Washington for distribution to a health or social welfare organization that is eligible to deduct the distribution under subsection (1) of this section.
(3) The following definitions apply to this section:
(a) "Child welfare services" has the same meaning as provided in RCW 74.13.020; and
(b) "Health or social welfare organization" has the meaning provided in RCW 82.04.431.
[ 2011 c 163 § 1.]
NOTES:
Application—2011 c 163: "This act applies to amounts received by a taxpayer on or after August 1, 2011." [ 2011 c 163 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4276 - Deductions—Loans to rural electric cooperatives.

RCW 82.04.4276
Deductions—Loans to rural electric cooperatives. (Expires January 1, 2034.)
(1) In computing tax there may be deducted from the measure of tax, amounts received by a cooperative finance organization where the amounts are derived from loans to rural electric cooperatives or other nonprofit or governmental providers of utility services organized under the laws of this state.
(2) For the purposes of this section, the following definitions apply:
(a) "Cooperative finance organization" means a nonprofit organization with the primary purpose of providing, securing, or otherwise arranging financing for rural electric cooperatives.
(b) "Rural electric cooperative" means a nonprofit, customer-owned organization that provides utility services to rural areas.
(3) This section expires January 1, 2034.
[ 2023 c 317 § 2.]
NOTES:
Tax preference performance statement—2023 c 317 § 2: "(1) This section is the tax preference performance statement for the tax preference contained in section 2, chapter 317, Laws of 2023. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals, as indicated in RCW 82.32.808(2)(e).
(3) It is the legislature's specific public policy objective to reduce the tax burden on individuals and businesses imposed by the existing business and occupation tax rates.
(4) If the review finds that at least one cooperative finance organization in this state used the deduction, then the legislature intends to extend the expiration date of this tax deduction.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2023 c 317 § 1.]
Effective date—2023 c 317: "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 July 1, 2023." [ 2023 c 317 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4282 - Deductions—Fees, dues, charges.

RCW 82.04.4282
Deductions—Fees, dues, charges.
In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is not open to the general public, (7) charges made for operation of privately operated kindergartens, and (8) endowment funds. This section may not be construed to exempt any person, association, or society from tax liability upon selling tangible personal property, digital goods, digital codes, or digital automated services, or upon providing facilities or other services for which a special charge is made to members or others. If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered, the value of such goods or services shall not be considered as a deduction under this section.
[ 2009 c 535 § 410; 1994 c 124 § 3; 1989 c 392 § 1; 1980 c 37 § 3. Formerly RCW 82.04.430(2).]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4283 - Deductions—Cash discount taken by purchaser.

RCW 82.04.4283
Deductions—Cash discount taken by purchaser.
In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extractive or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the provisions of RCW 82.04.450.
[ 1980 c 37 § 4. Formerly RCW 82.04.430(3).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4284 - Deductions—Bad debts.

RCW 82.04.4284
Deductions—Bad debts.
(1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid.
(2) For purposes of this section, "bad debts" do not include:
(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;
(b) Expenses incurred in attempting to collect debt;
(c) Sales or use taxes payable to a seller; and
(d) Repossessed property.
(3) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.
(4) Payments on a previously claimed bad debt must be applied under RCW 82.08.037(4) and 82.12.037, according to such rules as the department may prescribe.
[ 2004 c 153 § 307; 1980 c 37 § 5. Formerly RCW 82.04.430(4).]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4285 - Deductions—Motor vehicle fuel and special fuel taxes.

RCW 82.04.4285
Deductions—Motor vehicle fuel and special fuel taxes.
In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.
[ 2013 c 225 § 639; 1998 c 176 § 3; 1980 c 37 § 6. Formerly RCW 82.04.430(5).]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4286 - Deductions—Nontaxable business.

RCW 82.04.4286
Deductions—Nontaxable business.
In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
[ 1980 c 37 § 7. Formerly RCW 82.04.430(6).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4287 - Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.

RCW 82.04.4287
Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.
In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and packing of fresh perishable horticultural products and the material and supplies used therein when performed for the person exempted in RCW 82.04.330, either as agent or as independent contractor.
[ 1980 c 37 § 8. Formerly RCW 82.04.430(7).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
Sales and use tax exemption for materials and supplies used in packing horticultural products: RCW 82.08.0311 and 82.12.0311.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4289 - Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.

RCW 82.04.4289
Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit corporation, a nonprofit hospice agency licensed under chapter 70.127 RCW, and nursing homes and homes for unwed mothers operated as religious or charitable organizations, but only if no part of the net earnings received by such an institution inures directly or indirectly, to any person other than the institution entitled to deduction hereunder. "Prescription" and "drug" have the same meaning as in RCW 82.08.0281.
[ 2003 c 168 § 402; 1998 c 325 § 1; 1993 c 492 § 305; 1981 c 178 § 2; 1980 c 37 § 10. Formerly RCW 82.04.430(9).]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4291 - Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.

RCW 82.04.4291
Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
In computing tax there may be deducted from the measure of tax amounts derived by a political subdivision of the state of Washington from another political subdivision of the state of Washington as compensation for services which are within the purview of RCW 82.04.290.
[ 1980 c 37 § 11. Formerly RCW 82.04.430(10).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4293 - Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.

RCW 82.04.4293
Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.
In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof.
[ 1980 c 37 § 13. Formerly RCW 82.04.430(12).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4294 - Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.

RCW 82.04.4294
Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities.
[ 1980 c 37 § 14. Formerly RCW 82.04.430(13).]
NOTES:
Intent—1980 c 37: See note following RCW 82.04.4281.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.4328 - "Artistic or cultural organization" defined.

RCW 82.04.4328
"Artistic or cultural organization" defined.
(1) For the purposes of RCW 82.04.4327, 82.08.031, and 82.12.031, the term "artistic or cultural organization" means an organization that is organized and operated exclusively for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural or art education programs, as defined in subsection (2) of this section, for viewing or attendance by the general public. The organization must be a nonprofit corporation under chapter 24.03A RCW and managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization or by a corporation sole under chapter 24.12 RCW. In addition, to qualify for deduction or exemption from taxation under RCW 82.04.4327, 82.08.031, and 82.12.031, the corporation must satisfy the following conditions:
(a) No part of its income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the corporation in accordance with its purposes and bylaws;
(b) Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state;
(c) Assets of the corporation must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation which also would be entitled to the exemption;
(d) The corporation must be duly licensed or certified when licensing or certification is required by law or regulation;
(e) The amounts received that qualify for exemption must be used for the activities for which the exemption is granted;
(f) Services must be available regardless of race, color, national origin, or ancestry; and
(g) The director of revenue must have access to its books in order to determine whether the corporation is exempt from taxes.
(2) The term "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs" includes and is limited to:
(a) An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums;
(b) A musical or dramatic performance or series of performances; or
(c) An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject.
[ 2021 c 176 § 5247; 2020 c 139 § 9; 1985 c 471 § 7; 1981 c 140 § 6.]
NOTES:
Effective date—2021 c 176: See note following RCW 24.03A.005.
Severability—Effective date—1985 c 471: See notes following RCW 82.04.260.