reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.272 - Tax on warehousing and reselling prescription drugs.

RCW 82.04.272
Tax on warehousing and reselling prescription drugs.
(1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to such persons, the amount of the tax shall be equal to the gross income of the business multiplied by the rate of 0.138 percent.
(2) For the purposes of this section:
(a) "Prescription" and "drug" have the same meaning as in RCW 82.08.0281; and
(b) "Warehousing and reselling drugs for human use pursuant to a prescription" means the buying of drugs for human use pursuant to a prescription from a manufacturer or another wholesaler, and reselling of the drugs to persons selling at retail or to hospitals, clinics, health care providers, or other providers of health care services, by a wholesaler or retailer who is registered with the federal drug enforcement administration and licensed by the pharmacy quality assurance commission.
[ 2013 c 19 § 127; 2003 c 168 § 401; 1998 c 343 § 1.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1998 c 343: "This act takes effect July 1, 2001." [ 1998 c 343 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.285 - Tax on contests of chance.

RCW 82.04.285
Tax on contests of chance.
(1) Upon every person engaging within this state in the business of operating contests of chance; as to such persons, the amount of tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 1.5 percent.
(2) An additional tax is imposed on those persons subject to tax in subsection (1) of this section. The amount of the additional tax with respect to the business of operating contests of chance is equal to the gross income of the business derived from contests of chance multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this subsection (2) shall be deposited in the problem gambling account created in RCW 41.05.751. This subsection does not apply to businesses operating contests of chance when the gross income from the operation of contests of chance is less than $50,000 per year.
(3)(a) For the purpose of this section, "contests of chance" means any contests, games, gaming schemes, or gaming devices, other than the state lottery as defined in RCW 67.70.010, in which the outcome depends in a material degree upon an element of chance, notwithstanding that skill of the contestants may also be a factor in the outcome. The term includes social card games, bingo, raffle, and punchboard games, and pull-tabs as defined in chapter 9.46 RCW.
(b) The term does not include: (i) Race meet for the conduct of which a license must be secured from the Washington horse racing commission, (ii) "amusement game" as defined in RCW 9.46.0201, or (iii) any activity that is not subject to regulation by the gambling commission.
(4) "Gross income of the business" does not include the monetary value or actual cost of any prizes that are awarded, amounts paid to players for winning wagers, accrual of prizes for progressive jackpot contests, or repayment of amounts used to seed guaranteed progressive jackpot prizes.
[ 2023 c 284 § 4; 2014 c 97 § 303; 2005 c 369 § 5.]
NOTES:
Findings—Intent—Effective date—2023 c 284: See notes following RCW 41.05.750.
Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.286 - Tax on horse races.

RCW 82.04.286
Tax on horse races.
(1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured from the Washington horse racing commission; as to such persons, the amount of tax with respect to the business of parimutuel wagering is equal to the gross income of the business derived from parimutuel wagering multiplied by the rate of 0.2 percent through June 30, 2024, and 0.26 percent thereafter. The money collected under this section shall be deposited in the problem gambling account created in RCW 41.05.751.
(2) For purposes of this section, "gross income of the business" does not include amounts paid to players for winning wagers, or taxes imposed or other distributions required under chapter 67.16 RCW.
(3) The tax imposed under this section is in addition to any tax imposed under chapter 67.16 RCW.
[ 2023 c 284 § 5; 2005 c 369 § 6.]
NOTES:
Findings—Intent—Effective date—2023 c 284: See notes following RCW 41.05.750.
Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.29001 - Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.

RCW 82.04.29001
Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
(1) The creation and distribution of custom software is a service taxable under RCW 82.04.290(2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software.
(2) The customization of prewritten computer software is a service taxable under RCW 82.04.290(2).
[ 2003 c 168 § 602; 1998 c 332 § 4.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—1998 c 332: "The legislature finds that the creation and customization of software is an area not fully addressed in our excise tax statutes, and that certainty of tax treatment is essential to the industry and consumers. Therefore, the intent of this act is to make the tax treatment of software clear and certain for developers, programmers, and consumers." [ 1998 c 332 § 1.]
Effective date—1998 c 332: "This act takes effect July 1, 1998." [ 1998 c 332 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.29002 - Additional tax on certain business and service activities.

RCW 82.04.29002
Additional tax on certain business and service activities.
(1) Beginning May 1, 2010, through June 30, 2013, an additional rate of tax of 0.30 percent is added to the rate provided for in RCW 82.04.255, 82.04.285, and 82.04.290(2)(a).
(2)(a) The additional rate in subsection (1) of this section does not apply to persons engaging within this state in business as a hospital. "Hospital" has the meaning provided in chapter 70.41 RCW but also includes any hospital that comes within the scope of chapter 71.12 RCW if the hospital is also licensed under chapter 70.41 RCW.
(b) The additional rate in subsection (1) of this section does not apply to amounts received from performing scientific research and development services including but not limited to research and development in the physical, engineering, and life sciences (such as agriculture, bacteriological, biotechnology, chemical, life sciences, and physical science research and development laboratories or services).
[ 2010 1st sp.s. c 23 § 1101.]
NOTES:
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
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. › 82.04.29005 - Tax on loan interest—2012 2nd sp.s. c 6.

RCW 82.04.29005
Tax on loan interest—2012 2nd sp.s. c 6.
(1) Amounts received as interest on loans originated by a person located in more than ten states, or an affiliate of such person, and primarily secured by first mortgages or trust deeds on nontransient residential properties are subject to tax under RCW 82.04.290(2)(a).
(2) For the purposes of this subsection [section], a person is located in a state if:
(a) The person or an affiliate of the person maintains a branch, office, or one or more employees or representatives in the state; and
(b) Such in-state presence allows borrowers or potential borrowers to contact the branch, office, employee, or representative concerning the acquiring, negotiating, renegotiating, or restructuring of, or making payments on, mortgages issued or to be issued by the person or an affiliate of the person.
(3) For purposes of this section:
(a) "Affiliate" means a person is affiliated with another person, and "affiliated" has the same meaning as in RCW 82.04.645; and
(b) "Interest" has the same meaning as in RCW 82.04.4292 and also includes servicing fees described in RCW 82.04.4292(4).
[ 2012 2nd sp.s. c 6 § 101.]
NOTES:
Existing rights, liabilities, or obligations—2012 2nd sp.s. c 6: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2012 2nd sp.s. c 6 § 701.]
Effective dates—Contingent effective date—2012 2nd sp.s. c 6: "(1) Parts I, II, and V through VII 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 July 1, 2012.
(2) Section 302 of this act does not take effect if the contingency in subsection (3) of this section occurs.
(3) Section 303 of this act takes effect if Substitute House Bill No. 2530 or any other legislation repealing RCW 82.32.534 is enacted during the 2012 1st special session and signed into law.
(4) Parts III and IV 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 2, 2012]." [ 2012 2nd sp.s. c 6 § 703.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.2905 - Tax on providing day care.

RCW 82.04.2905
Tax on providing day care.
Upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.
[ 1998 c 312 § 7.]
NOTES:
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.2906 - Tax on certain chemical dependency services.

RCW 82.04.2906
Tax on certain chemical dependency services.
(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof is received as compensation for or to support those services; as to such persons the amount of tax with respect to such business shall be equal to the gross income from such services multiplied by the rate of 0.484 percent.
(2) If the persons described in subsection (1) of this section receive income from sources other than those described in subsection (1) of this section or provide services other than those named in subsection (1) of this section, that income and those services are subject to tax as otherwise provided in this chapter.
[ 2003 c 343 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.2907 - Tax on royalties.

RCW 82.04.2907
Tax on royalties.
(1) Upon every person engaging within this state in the business of receiving income from royalties, the amount of tax with respect to the business is equal to the gross income from royalties multiplied by the rate of 1.5 percent.
(2) For the purposes of this section, "gross income from royalties" means compensation for the use of intangible property, including charges in the nature of royalties, regardless of where the intangible property will be used. For purposes of this subsection, "intangible property" includes copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. "Gross income from royalties" does not include compensation for any natural resource, the licensing of prewritten computer software to the end user, or the licensing of digital goods, digital codes, or digital automated services to the end user as defined in RCW 82.04.190(11).
[ 2021 c 145 § 9; 2015 3rd sp.s. c 5 § 101; 2010 1st sp.s. c 23 § 107; (2010 1st sp.s. c 23 § 106 expired July 1, 2010); 2010 c 111 § 302; 2009 c 535 § 407; 2001 c 320 § 3; 1998 c 331 § 1.]
NOTES:
Construction—2017 c 323: See note following RCW 82.08.052.
Effective dates—2015 3rd sp.s. c 5: See note following RCW 82.08.052.
Expiration date—2010 1st sp.s. c 23 §§ 106, 901, and 1201: "Sections 106, 901, and 1201 of this act expire July 1, 2010." [ 2010 1st sp.s. c 23 § 1710.]
Effective date—2010 1st sp.s. c 23 §§ 107, 601, 602, 702, 902, 1202, and 1401-1405: "Parts VI, VII, and XIV and sections 107, 702, 902, and 1202 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 July 1, 2010." [ 2010 1st sp.s. c 23 § 1713.]
Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2001 c 320: See note following RCW 11.02.005.
Effective date—1998 c 331: "This act takes effect July 1, 1998." [ 1998 c 331 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.2908 - Tax on provision of room and domiciliary care to assisted living facility residents.

RCW 82.04.2908
Tax on provision of room and domiciliary care to assisted living facility residents.
(1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of an assisted living facility licensed under chapter 18.20 RCW, the amount of tax with respect to such business shall be equal to the gross income of the business, multiplied by the rate of 0.275 percent.
(2) For the purposes of this section, "domiciliary care" has the meaning provided in RCW 18.20.020.
[ 2012 c 10 § 70; 2005 c 514 § 302; 2004 c 174 § 1.]
NOTES:
Application—2012 c 10: See note following RCW 18.20.010.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective date—2004 c 174: "This act takes effect July 1, 2004." [ 2004 c 174 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.297 - Internet access—Definitions.

RCW 82.04.297
Internet access—Definitions.
(1) The provision of internet access is subject to tax under RCW 82.04.290(2).
(2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009.
(b) "Internet access" does not include telecommunications service purchased, used, or sold by a person that provides a service that enables users to connect to the internet to access content, information, or other services offered over the internet, to the extent such telecommunications service is purchased, used, or sold: (i) To provide such service; or (ii) to otherwise enable users to access content, information, or other services offered over the internet.
(3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
[ 2010 c 111 § 303; 2009 c 535 § 408; 2000 c 103 § 5; 1997 c 304 § 4.]
NOTES:
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Findings—Severability—Effective date—1997 c 304: See notes following RCW 35.21.717.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.301 - Exemptions—Certain hospitals.

RCW 82.04.301
Exemptions—Certain hospitals. (Expires January 1, 2030.)
(1) This chapter does not apply to any person engaging within this state in business as a hospital, as defined in chapter 70.41 RCW, that is owned by a county with a population greater than two million and that is managed by a state university.
(2) This section expires January 1, 2030.
[ 2019 c 451 § 2.]
NOTES:
Tax preference performance statement—2019 c 451: "This section is the tax preference performance statement for the tax preference contained in section 2, chapter 451, Laws of 2019. 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 be used to determine eligibility for preferential tax treatment.
(1) The legislature categorizes this tax preference as one intended to provide tax relief to certain eligible businesses, as indicated in RCW 82.32.808(2)(e).
(2) The joint legislative audit and review committee is directed to evaluate the role eligible hospitals play as safety net providers, using metrics including but not limited to:
(a) The monetary value of the following services provided by each eligible hospital:
(i) Uncompensated care, by category of health care services; and
(ii) Medicaid and medicare funded treatment, by category of health care services;
(b) Percentage and count of all clients served by each eligible hospital, by category of health care services, who:
(i) Receive uncompensated care; and
(ii) Use medicare or medicaid to pay for treatment; and
(c) Percentage and count of all clients served in all hospitals in Washington who:
(i) Receive uncompensated care from an eligible hospital, by category of health care services;
(ii) Use medicare and medicaid to pay for treatment from an eligible hospital, by category of health care services; and
(iii) Receive uncompensated trauma care from an eligible hospital.
(3) For the purposes of this section, "eligible hospital" means a taxpayer claiming the tax preference provided in section 2, chapter 451, Laws of 2019.
(4) In order to obtain the data necessary to perform the review in this section, the joint legislative audit and review committee may refer to data from the health care authority and the department of health, as well as any other available data sources." [ 2019 c 451 § 1.]
Effective date—2019 c 451: "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, 2019." [ 2019 c 451 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.311 - Exemptions—Tobacco settlement authority.

RCW 82.04.311
Exemptions—Tobacco settlement authority.
This chapter does not apply to income received by the tobacco settlement authority under chapter 43.340 RCW.
[ 2002 c 365 § 14.]
NOTES:
Effective date—2002 c 365: See RCW 43.340.902.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.315 - Exemptions—International banking facilities.

RCW 82.04.315
Exemptions—International banking facilities.
This chapter shall not apply to the gross receipts of an international banking facility.
As used in this section, an "international banking facility" means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the principal office of which is located in this state, and which is incorporated and doing business under the laws of the United States or of this state, a United States branch or agency of a foreign bank, an Edge corporation organized under Section 25(a) of the Federal Reserve Act, 12 United States Code 611-631, or an Agreement corporation having an agreement or undertaking with the Board of Governors of the Federal Reserve System under Section 25 of the Federal Reserve Act, 12 United States Code 601-604 (a), that includes only international banking facility time deposits (as defined in subsection (a)(2) of Section 204.8 of Regulation D (12 C.F.R. Part 204), as promulgated by the Board of Governors of the Federal Reserve System), and international banking facility extensions of credit (as defined in subsection (a)(3) of Section 204.8 of Regulation D).
[ 1982 c 95 § 7.]
NOTES:
Effective date—1982 c 95: See note following RCW 30A.42.070.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.317 - Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.

RCW 82.04.317
Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021, or by a financing subsidiary of such motor vehicle manufacturer which subsidiary is at least fifty percent owned by the manufacturer, from the sale of motor vehicles at wholesale auctions to dealers licensed under chapter 46.70 RCW or dealers licensed by any other state.
[ 1997 c 4 § 1.]
NOTES:
Effective date—1997 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 [March 18, 1997]." [ 1997 c 4 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.320 - Exemptions—Insurance business.

RCW 82.04.320
Exemptions—Insurance business.
(1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state.
(2) The provisions of this section do not exempt any person engaging in the business of representing any insurance company, whether as general or local agent, or acting as broker for such companies.
(3) The provisions of this section do not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor.
(4) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020 are deemed, in respect to their insurance business, to have paid a tax on gross premiums to the state.
(5) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040 are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (5), the definitions in RCW 48.201.020 apply.
[ 2021 c 281 § 10; 1961 c 15 § 82.04.320. Prior: 1959 c 197 § 16; 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.]
NOTES:
Application—2021 c 281 §§ 8-11: See note following RCW 48.14.095.
Effective date—2021 c 281: See note following RCW 48.201.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.321 - Exemptions—Qualified health plan patients.

RCW 82.04.321
Exemptions—Qualified health plan patients.
This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410, including reimbursement from the qualified health plan and any amounts collected from the patient as part of his or her cost-sharing obligation.
[ 2019 c 364 § 9.]
NOTES:
Reviser's note: The tax preference enacted in section 9, chapter 364, Laws of 2019 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.322 - Exemptions—Health maintenance organization, health care service contractor, certified health plan.

RCW 82.04.322
Exemptions—Health maintenance organization, health care service contractor, certified health plan.
This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201.
[ 1993 c 492 § 303.]
NOTES:
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.323 - Exemption—Washington health benefit exchange.

RCW 82.04.323
Exemption—Washington health benefit exchange.
The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter 43.71 RCW.
[ 2022 c 73 § 1; 2013 2nd sp.s. c 6 § 8.]
NOTES:
Retroactive application—2013 2nd sp.s. c 6 § 8: "Section 8 of this act applies both prospectively and retroactively." [ 2013 2nd sp.s. c 6 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.324 - Exemptions—Qualifying blood, tissue, or blood and tissue banks.

RCW 82.04.324
Exemptions—Qualifying blood, tissue, or blood and tissue banks.
(1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank to the extent the amounts are exempt from federal income tax.
(2) For the purposes of this section:
(a) "Qualifying blood bank" means a blood bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood. "Qualifying blood bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
(b) "Qualifying tissue bank" means a tissue bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 1271 as existing on June 10, 2004, and whose primary business purpose is the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, heart valve tissue, or human eye tissue. "Qualifying tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
(c) "Qualifying blood and tissue bank" is a bank that qualifies as an exempt organization under 26 U.S.C. 501(c)(3) as existing on June 10, 2004, is registered pursuant to 21 C.F.R., part 607 and part 1271 as existing on June 10, 2004, and whose primary business purpose is the collection, preparation, and processing of blood, and the recovery, processing, storage, labeling, packaging, or distribution of human bone tissue, ligament tissue and similar musculoskeletal tissues, skin tissue, and heart valve tissue. "Qualifying blood and tissue bank" does not include a comprehensive cancer center that is recognized as such by the national cancer institute.
[ 2004 c 82 § 1; (2013 2nd sp.s. c 13 § 1202 repealed by 2013 2nd sp.s. c 13 § 1907); 1995 2nd sp.s. c 9 § 3.]
NOTES:
Intent—2013 2nd sp.s. c 13: "Part XII of this act is intended to allow flexibility for nonprofit organizations where qualifying activities will be provided by more than one organization. It is not the legislature's intent to expand the lines of nontaxable activity. Therefore, the legislature further intends to reassess the changes made in part XII of this act to ensure the actual fiscal impact reasonably conforms with the fiscal estimate provided in the fiscal note for the legislation." [ 2013 2nd sp.s. c 13 § 1201.]
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
Effective date—1995 2nd sp.s. c 9: See note following RCW 84.36.035.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.326 - Exemptions—Qualified organ procurement organizations.

RCW 82.04.326
Exemptions—Qualified organ procurement organizations.
This chapter does not apply to amounts received by a qualified organ procurement organization under 42 U.S.C. Sec. 273(b) in effect as of January 1, 2001, to the extent that the amounts are exempt from federal income tax.
[ 2002 c 113 § 1.]
NOTES:
Effective date—2002 c 113: "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, 2002]." [ 2002 c 113 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.327 - Exemptions—Adult family homes.

RCW 82.04.327
Exemptions—Adult family homes.
This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the department of social and health services.
[ 1987 1st ex.s. c 4 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.331 - Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.

RCW 82.04.331
Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others.
(2) For the purposes of this section, "seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011. "Seed" does not include "flower seeds" or "vegetable seeds" as defined in RCW 15.49.011, or any other seeds or propagative portions of plants used to grow cannabis, ornamental flowers, or any type of bush, moss, fern, shrub, or tree.
[ 2022 c 16 § 141; 2014 c 140 § 8; 1998 c 170 § 2.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Contingent effective dates—1998 c 170: "(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law.
(2) Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [ 1998 c 170 § 5.] House Bill No. 2335 became 1998 c 312.
Effective date—1998 c 170: "This act takes effect July 1, 1998." [ 1998 c 170 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.332 - Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.

RCW 82.04.332
Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
This chapter does not apply to amounts received from buying unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley, but not including any manufactured products thereof, and selling the same at wholesale.
[ 2007 c 131 § 1; 1998 c 312 § 2.]
NOTES:
Effective date—1998 c 312: "This act takes effect July 1, 1998." [ 1998 c 312 § 11.]
Savings—1998 c 312: "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." [ 1998 c 312 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.333 - Exemptions—Small harvesters.

RCW 82.04.333
Exemptions—Small harvesters.
In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035 may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person. A deduction under this section may not reduce the amount of tax due to less than zero.
[ 2011 c 101 § 4; 2007 c 48 § 5; 1990 c 141 § 1.]
NOTES:
Effective date—2007 c 48: See note following RCW 82.04.260.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.334 - Exemptions—Standing timber.

RCW 82.04.334
Exemptions—Standing timber.
This chapter does not apply to any sale of standing timber excluded from the definition of "sale" in RCW 82.45.010(3). The definitions in RCW 82.04.260(12) apply to this section.
[ 2017 c 323 § 502; 2010 1st sp.s. c 23 § 512; 2007 c 48 § 3.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
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.
Effective date—2007 c 48: See note following RCW 82.04.260.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.335 - Exemptions—Agricultural fairs.

RCW 82.04.335
Exemptions—Agricultural fairs.
This chapter shall not apply to any business of any bona fide agricultural fair, if no part of the net earnings therefrom inures to the benefit of any stockholder or member of the association conducting the same: PROVIDED, That any amount paid for admission to any exhibit, grandstand, entertainment, or other feature conducted within the fairgrounds by others shall be taxable under the provisions of this chapter, except as otherwise provided by law.
[ 1965 ex.s. c 145 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.337 - Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.

RCW 82.04.337
Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first use, if those hops have been processed into extract, pellets, or powder in this state. This section does not exempt a processor or warehouser from taxation under this chapter on amounts charged for processing or warehousing.
[ 1987 c 495 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.338 - Exemptions—Hop commodity commission or hop commodity board business.

RCW 82.04.338
Exemptions—Hop commodity commission or hop commodity board business.
This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if: (1) The activity is approved by a referendum conducted by the commission or board; (2) the person is specified in information distributed by the commission or board for the referendum as a person who is to conduct the activity; and (3) the referendum is conducted in the manner prescribed by the statutes governing the commission or board for approving assessments or expenditures, or otherwise authorizing or approving activities of the commission or board. As used in this section, "nonprofit organization" means an organization that is exempt from federal income tax under 26 U.S.C. [Sec.] 501(c)(5).
[ 1998 c 200 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.339 - Exemptions—Day care provided by churches.

RCW 82.04.339
Exemptions—Day care provided by churches.
This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.
[ 1992 c 81 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.3395 - Exemptions—Child care resource and referral services by nonprofit organizations.

RCW 82.04.3395
Exemptions—Child care resource and referral services by nonprofit organizations.
This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services.
[ 1995 2nd sp.s. c 11 § 3.]
NOTES:
Effective date—1995 2nd sp.s. c 11: "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, 1995." [ 1995 2nd sp.s. c 11 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.340 - Exemptions—Boxing, sparring, or wrestling matches.

RCW 82.04.340
Exemptions—Boxing, sparring, or wrestling matches.
This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the department of licensing.
[ 2000 c 103 § 6; 1988 c 19 § 4; 1961 c 15 § 82.04.340. Prior: 1959 c 197 § 18; 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. › 82.04.350 - Exemptions—Racing.

RCW 82.04.350
Exemptions—Racing.
Except as provided in RCW 82.04.286(1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.
[ 2005 c 369 § 7; 1961 c 15 § 82.04.350. Prior: 1959 c 197 § 19; 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.]
NOTES:
Findings—Intent—Severability—Effective date—2005 c 369: See notes following RCW 41.05.750.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.355 - Exemptions—Ride sharing.

RCW 82.04.355
Exemptions—Ride sharing.
This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.
[ 2021 c 135 § 5; 1999 c 358 § 8; 1979 c 111 § 17.]
NOTES:
Effective date—2021 c 135: See note following RCW 46.18.285.
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Severability—1979 c 111: See note following RCW 46.74.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.363 - Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.

RCW 82.04.363
Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):
(1) Lodging, conference and meeting rooms, camping facilities, parking, and similar licenses to use real property;
(2) Food and meals;
(3) Books, tapes, and other products, including books and other products that are transferred electronically, that are available exclusively to the participants at the camp, conference, or meeting and are not available to the public at large.
[ 2009 c 535 § 409; 1997 c 388 § 1.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—1997 c 388: "This act takes effect October 1, 1997." [ 1997 c 388 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.367 - Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.

RCW 82.04.367
Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that:
(1) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or
(2) Provide guarantees for student loans made through programs other than the federal guaranteed student loan program.
[ 1998 c 324 § 1; 1987 c 433 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.368 - Exemptions—Nonprofit organizations—Credit and debt services.

RCW 82.04.368
Exemptions—Nonprofit organizations—Credit and debt services.
This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services:
(1) Presenting individual and community credit education programs including credit and debt counseling;
(2) Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner;
(3) Establishing and administering negotiated repayment programs for debtors; or
(4) Providing advice or assistance to a debtor with regard to subsection (1), (2), or (3) of this section.
[ 1993 c 390 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.370 - Exemptions—Certain fraternal and beneficiary organizations.

RCW 82.04.370
Exemptions—Certain fraternal and beneficiary organizations.
This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or societies organized under and existing by virtue of Title 24 RCW, if such beneficiary corporations or societies provide in their bylaws for the payment of death benefits. Exemption is limited, however, to gross income from premiums, fees, assessments, dues or other charges directly attributable to the insurance or death benefits provided by such societies, associations, or corporations.
[ 1961 c 293 § 4; 1961 c 15 § 82.04.370. Prior: 1959 c 197 § 21; 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. › 82.04.380 - Exemptions—Certain corporations furnishing aid and relief.

RCW 82.04.380
Exemptions—Certain corporations furnishing aid and relief.
This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods, and other national calamities and to devise and carry on measures for preventing the same.
[ 1961 c 15 § 82.04.380. Prior: 1959 c 197 § 22; 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. › 82.04.385 - Exemptions—Operation of sheltered workshops.

RCW 82.04.385
Exemptions—Operation of sheltered workshops.
This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training of persons with developmental disabilities at nonprofit group training homes as defined by chapter 71A.22 RCW or to the business activities of nonprofit organizations from the operation of sheltered workshops. For the purposes of this section, "the operation of sheltered workshops" means performance of business activities of any kind on or off the premises of such nonprofit organizations which are performed for the primary purpose of (1) providing gainful employment or rehabilitation services to persons with disabilities as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (2) providing evaluation and work adjustment services for persons with disabilities.
[ 2020 c 274 § 68. Prior: 1988 c 176 § 915; 1988 c 13 § 1; 1972 ex.s. c 134 § 1; 1970 ex.s. c 81 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.390 - Exemptions—Amounts derived from sale of real estate.

RCW 82.04.390
Exemptions—Amounts derived from sale of real estate.
This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
[ 1961 c 15 § 82.04.390. Prior: 1959 ex.s. c 5 § 8; 1959 c 197 § 23; 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. › 82.04.392 - Exemptions—Mortgage brokers' third-party provider services trust accounts.

RCW 82.04.392
Exemptions—Mortgage brokers' third-party provider services trust accounts.
This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions.
[ 1998 c 311 § 3; 1997 c 106 § 21.]
NOTES:
Intent—Retroactive application—1998 c 311 §§ 1 and 3: See note following RCW 19.146.050.
Severability—1997 c 106: See note following RCW 19.146.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.399 - Exemptions—Sales of academic transcripts.

RCW 82.04.399
Exemptions—Sales of academic transcripts.
This chapter does not apply to amounts received from sales of academic transcripts by educational institutions.
[ 1996 c 272 § 1.]
NOTES:
Effective date—1996 c 272: "This act shall take effect July 1, 1996." [ 1996 c 272 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.04 - Business and Occupation Tax. › 82.04.405 - Exemptions—Credit unions.

RCW 82.04.405
Exemptions—Credit unions.
This chapter shall not apply to the gross income of credit unions organized under the laws of this state, any other state, or the United States.
[ 1998 c 311 § 4; 1970 ex.s. c 101 § 3.]
NOTES:
Severability—Effective date—1970 ex.s. c 101: See notes following RCW 33.28.040.