reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.060 - Confidentiality of applications.

RCW 82.75.060
Confidentiality of applications.
Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 § 110; 2006 c 178 § 7.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.070 - Annual tax performance report requirement.

RCW 82.75.070
Annual tax performance report requirement.
(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010(5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.
(2) A recipient who must repay deferred taxes under RCW 82.75.040(2) because the department has found that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
[ 2017 c 135 § 42; 2010 c 114 § 144.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.005 - "District" defined.

RCW 82.80.005
"District" defined.
For the purposes of this chapter, "district" means a regional transportation investment district created under chapter 36.120 RCW.
[ 2002 c 56 § 415.]
NOTES:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.035 - Commercial parking tax for passenger-only ferry service districts—Definitions.

RCW 82.80.035
Commercial parking tax for passenger-only ferry service districts—Definitions.
(1) Subject to the conditions of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction.
(2) In lieu of the tax in subsection (1) of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a tax for the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business. The passenger-only ferry service district may provide that:
(a) The tax is paid by the operator or owner of the motor vehicle;
(b) The tax applies to all parking for which a fee is paid, whether paid or leased, including parking supplied with a lease of nonresidential space;
(c) The tax is collected by the operator of the facility and remitted to the city, county, or passenger-only ferry service district;
(d) The tax is a fee per vehicle or is measured by the parking charge;
(e) The tax rate varies with zoning or location of the facility, the duration of the parking, the time of entry or exit, the type or use of the vehicle, or other reasonable factors; and
(f) Tax exempt carpools, vehicles with special license plates and parking placards for persons with disabilities, or government vehicles are exempt from the tax.
(3) The rate of the tax under subsection (1) of this section may be based either upon gross proceeds or the number of vehicle stalls available for commercial parking use. The rates charged must be uniform for the same class or type of commercial parking business.
(4) The passenger-only ferry service district levying the tax provided for in subsection (1) or (2) of this section may provide for its payment on a monthly, quarterly, or annual basis.
(5) The proceeds of the parking tax imposed by a passenger-only ferry service district under subsection (1) or (2) of this section must be used as provided in RCW 36.57A.224.
(6) "Commercial parking business" as used in this section, means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged. "Commercial parking lot" means a covered or uncovered area with stalls for the purpose of parking motor vehicles.
[ 2015 3rd sp.s. c 44 § 316.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.080 - Distribution of taxes.

RCW 82.80.080
Distribution of taxes.
(1) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020, levied by counties to the levying counties, and cities contained in those counties, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of the unincorporated population of the county. In calculating the distributions, the state treasurer shall use the population estimates prepared by the state office of financial management and shall further calculate the distribution based on information supplied by the departments of licensing and revenue, as appropriate.
(2) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020 levied by qualifying cities and towns to the levying cities and towns.
(3) The state treasurer shall distribute to the district revenues, less authorized deductions, generated by the local option taxes under RCW 82.80.010 or fees under RCW 82.80.100 levied by a district.
[ 2002 c 56 § 414; 1998 c 281 § 2; 1990 c 42 § 213.]
NOTES:
*Reviser's note: RCW 82.80.020 was repealed by 2003 c 1 § 5 (Initiative Measure No. 776, approved November 5, 2002).
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.090 - Referendum.

RCW 82.80.090
Referendum.
A referendum petition to repeal a county or city ordinance imposing a tax or fee authorized under RCW 82.80.030 must be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or fee being imposed and a negative answer to the question and a negative vote on the measure results in the tax or fee not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
After this notification, the petitioner has thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form must contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county or city legislative authority, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.
The referendum procedure provided in this section is the exclusive method for subjecting any county or city ordinance imposing a tax or fee under RCW 82.80.030 to a referendum vote.
[ 2015 c 53 § 99; 1990 c 42 § 214.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.100 - Regional transportation investment district—Local option vehicle license fee.

RCW 82.80.100
Regional transportation investment district—Local option vehicle license fee.
(1) Upon approval of a majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may set and impose an annual local option vehicle license fee, or a schedule of fees based upon the age of the vehicle, of up to one hundred dollars per motor vehicle registered within the boundaries of the region on every motor vehicle. As used in this section "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off-road vehicles as defined in RCW 46.04.365, nonhighway vehicles as defined in RCW 46.09.310, and snowmobiles as defined in RCW 46.04.546. Vehicles registered under chapter 46.87 RCW and the international registration plan are exempt from the annual local option vehicle license fee set forth in this section. The department of licensing shall administer and collect this fee on behalf of regional transportation investment districts and remit this fee to the custody of the state treasurer for monthly distribution under RCW 82.80.080.
(2) The local option vehicle license fee applies only when renewing a vehicle registration, and is effective upon the registration renewal date as provided by the department of licensing.
(3) A regional transportation investment district imposing the local option vehicle license fee or initiating an exemption process shall enter into a contract with the department of licensing. The contract must contain provisions that fully recover the costs to the department of licensing for collection and administration of the fee.
(4) A regional transportation investment district imposing the local option fee shall delay the effective date of the local option vehicle license fee imposed by this section at least six months from the date of the final certification of the approval election to allow the department of licensing to implement the administration and collection of or exemption from the fee.
[ 2011 c 171 § 125; 2002 c 56 § 408.]
NOTES:
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.900 - Purpose—Effective dates—Application—Implementation—1990 c 42.

RCW 82.80.900
Purpose—Effective dates—Application—Implementation—1990 c 42.
See notes following RCW 46.68.090.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program. › 82.82.020 - Application for deferral—Annual tax performance report.

RCW 82.82.020
Application for deferral—Annual tax performance report.
(1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department's receipt of an application may not be deferred. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.
(2) Applications for deferral of taxes under this section may not be made after December 31, 2020.
(3) Each recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010(5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.
(4) A recipient who must repay deferred taxes under RCW 82.82.040 because the department has found that an investment project is no longer an eligible investment project is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
[ 2017 c 135 § 43; 2010 c 114 § 148; 2008 c 15 § 2.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective date—2008 c 15: See note following RCW 82.82.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program. › 82.82.030 - Deferral certificate.

RCW 82.82.030
Deferral certificate.
(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project meeting the requirements of this chapter.
(2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 or 82.63 RCW or this chapter, except that an investment project for qualified research and development that has already received a deferral may also receive an additional deferral certificate for adapting the investment project for use in pilot scale manufacturing.
(3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(4) The number of eligible investment projects for which the benefits of this chapter will be allowed is limited to two per biennium. The department must approve deferral certificates for completed applications on a first-in-time basis. During any biennium, only one deferral certificate may be issued per community empowerment zone.
[ 2008 c 15 § 3.]
NOTES:
Effective date—2008 c 15: See note following RCW 82.82.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program. › 82.82.040 - Repayment of deferred taxes.

RCW 82.82.040
Repayment of deferred taxes.
(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.
(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is no longer an "eligible investment project" under RCW 82.82.010 at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes are immediately due according to the following schedule:
Year in which use occurs
% of deferred taxes due
1
100%
2
87.5%
3
75%
4
62.5%
5
50%
6
37.5%
7
25%
8
12.5%
(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010(5), the lessee is responsible for payment to the extent the lessee has received the economic benefit.
(3) The department must assess interest at the rate provided for delinquent taxes under chapter 82.32 RCW, but not penalties, retroactively to the date of deferral. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
[ 2017 c 135 § 44; 2010 c 114 § 149; 2008 c 15 § 5.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective date—2008 c 15: See note following RCW 82.82.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program. › 82.82.050 - Qualified employment positions—Requirements.

RCW 82.82.050
Qualified employment positions—Requirements.
The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a recipient does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in which the project is certified as operationally complete, all deferred taxes are immediately due.
[ 2008 c 15 § 6.]
NOTES:
Effective date—2008 c 15: See note following RCW 82.82.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.84 - Local Grocery Tax Restrictions. › 82.84.010 - Short title.

RCW 82.84.010
Short title.
This chapter may be known and cited as the "keep groceries affordable act of 2018."
[ 2019 c 2 § 1 (Initiative Measure No. 1634, approved November 6, 2018).]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.84 - Local Grocery Tax Restrictions. › 82.84.020 - Findings and declarations.

RCW 82.84.020
Findings and declarations.
(1) Whereas access to food is a basic human need of every Washingtonian; and
(2) Whereas keeping the price of groceries as low as possible improves the access to food for all Washingtonians; and
(3) Whereas taxing groceries is regressive and hurts low- and fixed-income Washingtonians the most; and
(4) Whereas working families in Washington pay a greater share of their family income in state and local taxes than their wealthier counterparts; now, therefore,
(5) The people of the state of Washington find and declare that no local governmental entity may impose any new tax, fee, or other assessment that targets grocery items.
[ 2019 c 2 § 2 (Initiative Measure No. 1634, approved November 6, 2018).]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.84 - Local Grocery Tax Restrictions. › 82.84.030 - Definitions.

RCW 82.84.030
Definitions.
For purposes of this chapter:
(1) "Alcoholic beverages" has the same meaning as provided in RCW 82.08.0293.
(2) "Groceries" means any raw or processed food or beverage, or any ingredient thereof, intended for human consumption except alcoholic beverages, cannabis products, and tobacco. "Groceries" includes, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, nonalcoholic beverages, kombucha with less than 0.5% alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed.
(3) "Local governmental entity" has the same meaning as provided in RCW 4.96.010.
(4) "Cannabis products" has the same meaning as provided in RCW 69.50.101.
(5) "Tax, fee, or other assessment on groceries" includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, distribution, sale, possession, ownership, transfer, transportation, container, use, or consumption thereof.
(6) "Tobacco" has the same meaning as provided in RCW 82.08.0293.
[ 2022 c 16 § 165; 2019 c 2 § 3 (Initiative Measure No. 1634, approved November 6, 2018).]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.84 - Local Grocery Tax Restrictions. › 82.84.040 - Grocery tax, fee, and assessment exemption.

RCW 82.84.040
Grocery tax, fee, and assessment exemption.
Notwithstanding any other law to the contrary:
(1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries.
(2) Nothing in this section precludes the continued collection of any existing tax, fee, or other assessment on groceries as is in effect as of January 15, 2018; but no existing tax, fee, or other assessment on groceries may be increased in rate, scope, base, or otherwise after January 15, 2018, except as provided in subsections (3) and (4) of this section.
(3) Nothing in this section prohibits the imposition and collection of a tax, fee, or other assessment on groceries if:
(a) The tax, fee, or other assessment is generally applicable to a broad range of businesses and business activity; and
(b) The tax, fee, or other assessment does not establish or rely on a classification related to or involving groceries or a subset of groceries for purposes of establishing or otherwise resulting in a higher tax rate due to such classification.
(4) Nothing in this section prohibits the imposition and collection of a local retail sales and use tax pursuant to RCW 82.14.030 on those persons taxable by the state under chapters 82.08 and 82.12 RCW.
[ 2019 c 2 § 4 (Initiative Measure No. 1634, approved November 6, 2018).]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.84 - Local Grocery Tax Restrictions. › 82.84.050 - Application.

RCW 82.84.050
Application.
Notwithstanding any other law to the contrary:
(1) This chapter applies to any tax, fee, or other assessment on groceries first imposed, increased, or collected by a local governmental entity on or after January 15, 2018.
(2) The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes.
[ 2019 c 2 § 5 (Initiative Measure No. 1634, approved November 6, 2018).]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.020 - Definitions.

RCW 82.85.020
Definitions. (Expires January 1, 2026.)
(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(a) "Applicant" means a person applying for a tax deferral under this chapter.
(b) "Eligible investment project" means an investment project for qualified buildings and machinery and equipment on two new, renovated, or expanded manufacturing operations per calendar year, one of which must be located east of the crest of the Cascade mountains and one of which must be located west of the crest of the Cascade mountains. The deferral provided in this section only applies to the state and local sales and use taxes due on the first ten million dollars in costs for qualified buildings and machinery and equipment.
(c) "Initiation of construction" has the same meaning as in RCW 82.63.010.
(d) "Investment project" means an investment in qualified buildings or qualified machinery and equipment, including labor and services rendered in the planning, installation, and construction of the project.
(e) "Manufacturing" has the same meaning as provided in RCW 82.04.120.
(f) "Person" has the same meaning as provided in RCW 82.04.030.
(g) "Qualified buildings" means construction of new structures, and expansion or renovation of existing structures for the purpose of increasing floor space or production capacity, used for manufacturing, including plant offices and warehouses or other buildings for the storage of raw material or finished goods if such facilities are an essential or an integral part of a factory, mill, plant, or laboratory used for manufacturing. If a qualified building is used partly for manufacturing and partly for other purposes, the applicable tax deferral must be determined by apportionment of the costs of construction under rules adopted by the department.
(h) "Qualified machinery and equipment" means all new industrial fixtures, equipment, and support facilities that are an integral and necessary part of a manufacturing operation. "Qualified machinery and equipment" includes: Computers; software; data processing equipment; laboratory equipment; manufacturing components such as belts, pulleys, shafts, and moving parts; molds, tools, and dies; operating structures; and all equipment used to control, monitor, or operate the machinery.
(i) "Recipient" means a person receiving a tax deferral under this chapter.
(2) This section expires January 1, 2026.
[ 2017 3rd sp.s. c 37 § 802; 2015 3rd sp.s. c 6 § 402.]
NOTES:
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.030 - Deferral eligibility—Lessor or owner of qualified building.

RCW 82.85.030
Deferral eligibility—Lessor or owner of qualified building.
The lessor or owner of a qualified building is not eligible for a deferral unless:
(1) The underlying ownership of the building, machinery, and equipment vests exclusively in the same person; or
(2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee;
(b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.32.534; and
(c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee.
[ 2020 c 139 § 47; 2015 3rd sp.s. c 6 § 403.]
NOTES:
Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.040 - Deferral application.

RCW 82.85.040
Deferral application. (Expires January 1, 2026.)
(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The deferrals are available on a first-in-time basis. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.
(2) The department may not approve applications for more than two eligible investment projects per calendar year.
(3) This section expires January 1, 2026.
[ 2017 3rd sp.s. c 37 § 803; 2015 3rd sp.s. c 6 § 404.]
NOTES:
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.050 - Deferral certificate—Issued by the department.

RCW 82.85.050
Deferral certificate—Issued by the department.
(1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, 82.14, and 81.104 RCW on each eligible investment project.
(2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW.
(3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
[ 2015 3rd sp.s. c 6 § 405.]
NOTES:
Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.060 - Repayment—Deferred taxes.

RCW 82.85.060
Repayment—Deferred taxes.
(1) The recipient must begin paying the deferred taxes in the fifth year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment of ten percent of the deferred taxes will be due on December 31st of the fifth calendar year after such certified date, with subsequent annual payments of ten percent of the deferred taxes due on December 31st for each of the following nine years.
(2) The department may authorize an accelerated repayment schedule upon request of the recipient.
(3) Interest may not be charged on any taxes deferred under this chapter for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this chapter. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
[ 2015 3rd sp.s. c 6 § 406.]
NOTES:
Application—2015 3rd sp.s. c 6 §§ 406-409: "The expiration provisions of RCW 82.32.805(1)(a) do not apply to sections 406 through 409 of this act." [ 2015 3rd sp.s. c 6 § 411.]
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.070 - Invest in Washington account—Created—Funded.

RCW 82.85.070
Invest in Washington account—Created—Funded.
(1) State taxes deferred and repaid under this chapter, including any interest or penalties on such amounts, must be deposited in the invest in Washington account created in this section. The invest in Washington account is hereby created in the state treasury [and] must be used exclusively by the state board for community and technical colleges for supporting customized training programs, job skills programs, job readiness training, workforce professional development, and to assist employers with state-approved apprenticeship programs for manufacturing and production occupations.
(2) Revenues to the invest in Washington account consist of amounts transferred by the state treasurer as provided in subsection (3) of this section.
(3) By June 1, 2016, and by June 1st of every subsequent year, the department must notify the state treasurer of the amount of tax, interest, and penalties collected under this section since September 1, 2015, through May 1, 2016, in the case of the first notification under this subsection (3), and since the previous May 1st for subsequent notifications under this subsection (3). The department may make adjustments to the annual notification under this subsection (3) as may be necessary to correct errors in the previous notification or offset previous amounts that did not qualify for deferral under this section.
(4) By July 1, 2016, and by July 1st of every subsequent year, the state treasurer must transfer the amount included in the department's most recent notification under subsection (3) of this section from the general fund to the invest in Washington account. Money in the account may only be appropriated for the purposes specified in subsection (1) of this section.
[ 2015 3rd sp.s. c 6 § 407.]
NOTES:
Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.080 - Annual tax performance report.

RCW 82.85.080
Annual tax performance report.
(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.85.030, the lessee must file a complete annual tax performance report, and the applicant is not required to file a complete annual tax performance report.
(2) If, on the basis of a tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is not eligible for tax deferral under this chapter due to the fact the investment project is no longer used for qualified activities, the amount of deferred taxes outstanding for the investment project is immediately due and payable.
(3) If the economic benefits of a tax deferral under this chapter are passed to a lessee as provided in RCW 82.85.030, the lessee is responsible for payment to the extent the lessee has received the economic benefit.
[ 2020 c 139 § 48; 2015 3rd sp.s. c 6 § 408.]
NOTES:
Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.85 - Job Creation and Economic Development Investment Incentives—Pilot Program. › 82.85.900 - Short title.

RCW 82.85.900
Short title.
This part [chapter] may be known and cited as the invest in Washington act.
[ 2015 3rd sp.s. c 6 § 409.]
NOTES:
Application—2015 3rd sp.s. c 6 §§ 406-409: See note following RCW 82.85.060.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax. › 82.86.010 - Definitions.

RCW 82.86.010
Definitions.
(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(a) "988 crisis hotline" has the same meaning as in RCW 71.24.025.
(b) "Crisis call center hub" has the same meaning as in *RCW 71.24.025.
(2) The definitions in RCW 82.14B.020 apply to this chapter.
[ 2021 c 302 § 201.]
NOTES:
*Reviser's note: RCW 71.24.025 was amended by 2023 c 454 § 1, deleting the definition of "crisis call center hub."
Effective date—2021 c 302 §§ 201-205: "Sections 201 through 205 of this act take effect October 1, 2021." [ 2021 c 302 § 405.]
Findings—Intent—2021 c 302: See note following RCW 71.24.890.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax. › 82.86.030 - Collection of tax.

RCW 82.86.030
Collection of tax.
(1) Except as provided otherwise in subsection (2) of this section:
(a) The statewide 988 behavioral health crisis response and suicide prevention line tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber, and the seller of prepaid wireless telecommunications services.
(b) The statewide 988 behavioral health crisis response and suicide prevention line tax on interconnected voice over internet protocol service lines must be collected from the subscriber by the interconnected voice over internet protocol service company providing the interconnected voice over internet protocol service line to the subscriber.
(c) The statewide 988 behavioral health crisis response and suicide prevention line tax on switched access lines must be collected from the subscriber by the local exchange company.
(d) The amount of the tax must be stated separately on the billing statement which is sent to the subscriber.
(2)(a) The statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter must be collected from the consumer by the seller of a prepaid wireless telecommunications service for each retail transaction occurring in this state.
(b) The department must transfer all tax proceeds remitted by a seller under this subsection (2) to the statewide 988 behavioral health crisis response and suicide prevention line account created in RCW 82.86.050.
(c) The taxes required by this subsection to be collected by the seller must be separately stated in any sales invoice or instrument of sale provided to the consumer.
[ 2021 c 302 § 203.]
NOTES:
Effective date—2021 c 302 §§ 201-205: See note following RCW 82.86.010.
Findings—Intent—2021 c 302: See note following RCW 71.24.890.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax. › 82.86.050 - Account creation.

RCW 82.86.050
Account creation.
(1) The statewide 988 behavioral health crisis response and suicide prevention line account is created in the state treasury. All receipts from the statewide 988 behavioral health crisis response and suicide prevention line tax imposed pursuant to this chapter must be deposited into the account. Moneys may only be spent after appropriation.
(2) Expenditures from the account may only be used for:
(a) Ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center or designated 988 contact hub; and
(b) Personnel and the provision of acute behavioral health, crisis outreach, and crisis stabilization services, as defined in RCW 71.24.025, by directly responding to the 988 crisis hotline and enhancing mobile crisis service standards and performance provided through mobile rapid response crisis teams and community-based crisis teams endorsed under RCW 71.24.903. Ten percent of the annual receipts from the tax must be dedicated to the establishment grants, performance payments, and supplemental performance payments for mobile rapid response crisis teams and community-based crisis teams endorsed under RCW 71.24.903 and endorsement activities in RCW 71.24.903, up to 30 percent of which is dedicated to mobile rapid response crisis teams and community-based crisis teams endorsed under RCW 71.24.903 that are affiliated with a tribe in Washington.
(3) Moneys in the account may not be used to supplant general fund appropriations for behavioral health services or for medicaid covered services to individuals enrolled in the medicaid program.
[ 2023 c 454 § 10; 2021 c 302 § 205.]
NOTES:
Effective date—2021 c 302 §§ 201-205: See note following RCW 82.86.010.
Findings—Intent—2021 c 302: See note following RCW 71.24.890.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.86 - 988 Behavioral Health Crisis Response and Suicide Prevention Line Tax. › 82.86.060 - Preemption.

RCW 82.86.060
Preemption.
A city or county may not impose a tax, measured on a per line basis, on radio access lines, interconnected voice over internet protocol service lines, or switched access lines, for the purpose of ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center or crisis call center hub; or providing personnel or acute behavioral health, crisis outreach, or crisis stabilization services, as defined in RCW 71.24.025, associated with directly responding to the 988 crisis hotline.
[ 2021 c 302 § 206.]
NOTES:
Findings—Intent—2021 c 302: See note following RCW 71.24.890.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.87 - Capital Gains Tax. › 82.87.010 - Findings—Intent—2021 c 196.

RCW 82.87.010
Findings—Intent—2021 c 196.
The legislature finds that it is the paramount duty of the state to amply provide every child in the state with an education, creating the opportunity for the child to succeed in school and thrive in life. The legislature further finds that high quality early learning and child care is critical to a child's success in school and life, as it supports the development of the child's social-emotional, physical, cognitive, and language skills. Therefore, the legislature will invest in the ongoing support of K-12 education and early learning and child care by dedicating revenues from chapter 196, Laws of 2021 to the education legacy trust account and the common school construction account [fund].
The legislature further recognizes that a tax system that is fair, balanced, and works for everyone is essential to help all Washingtonians grow and thrive. But Washington's tax system today is the most regressive in the nation because it asks those making the least to pay the most as a percentage of their income. Middle-income families in Washington pay two to four times more in taxes, as a percentage of household income, as compared to top earners in the state. Low-income Washingtonians pay at least six times more than do our wealthiest residents.
To help meet the state's paramount duty, the legislature intends to levy a seven percent tax on the voluntary sale or exchange of stocks, bonds, and other capital assets where the profit is in excess of $250,000 annually to fund K-12 education, early learning, and child care, and advance our paramount duty to amply provide an education to every child in the state. The legislature recognizes that levying this tax will have the additional effect of making material progress toward rebalancing the state's tax code.
The legislature further intends to exempt certain assets from the tax including, but not limited to, qualified family-owned small businesses, all residential and other real property, and retirement accounts.
[ 2021 c 196 § 1.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2021 c 196: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 196 § 18.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.87 - Capital Gains Tax. › 82.87.030 - Distribution of revenues.

RCW 82.87.030
Distribution of revenues.
(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows:
(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230; and
(b) Any remainder collected each fiscal year shall be deposited into the common school construction account [fund].
(2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150.
[ 2021 c 196 § 2.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.87 - Capital Gains Tax. › 82.87.060 - Deductions.

RCW 82.87.060
Deductions.
In computing tax for a taxable year, a taxpayer may deduct from his or her Washington capital gains:
(1) A standard deduction of $250,000 per individual, or in the case of spouses or domestic partners, their combined standard deduction is limited to $250,000, regardless of whether they file joint or separate returns. The amount of the standard deduction shall be adjusted pursuant to RCW 82.87.150;
(2) Amounts that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States;
(3) The amount of adjusted capital gain derived from the sale or transfer of the taxpayer's interest in a qualified family-owned small business pursuant to RCW 82.87.070; and
(4) Charitable donations deductible under RCW 82.87.080.
[ 2021 c 196 § 7.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.87 - Capital Gains Tax. › 82.87.070 - Qualified family-owned small business deduction.

RCW 82.87.070
Qualified family-owned small business deduction.
(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from his or her Washington capital gains the amount of adjusted capital gain derived in the taxable year from the sale of substantially all of the fair market value of the assets of, or the transfer of substantially all of the taxpayer's interest in, a qualified family-owned small business, to the extent that such adjusted capital gain would otherwise be included in the taxpayer's Washington capital gains.
(2) For purposes of this section, the following definitions apply:
(a) "Assets" means real property and personal property, including tangible personal property and intangible property.
(b) "Family" means the same as "member of the family" in RCW 83.100.046.
(c)(i) "Materially participated" means an individual was involved in the operation of a business on a basis that is regular, continuous, and substantial.
(ii) The term "materially participated" must be interpreted consistently with the applicable treasury regulations for Title 26 U.S.C. Sec. 469 of the internal revenue code, to the extent that such interpretation does not conflict with any provision of this section.
(d) "Qualified family-owned small business" means a business:
(i) In which the taxpayer held a qualifying interest for at least five years immediately preceding the sale or transfer described in subsection (1) of this section;
(ii) In which either the taxpayer or members of the taxpayer's family, or both, materially participated in operating the business for at least five of the 10 years immediately preceding the sale or transfer described in subsection (1) of this section, unless such sale or transfer was to a qualified heir; and
(iii) That had worldwide gross revenue of $10,000,000 or less in the 12-month period immediately preceding the sale or transfer described in subsection (1) of this section. The worldwide gross revenue amount under this subsection (2)(d)(iii) shall be adjusted annually as provided in RCW 82.87.150.
(e) "Qualified heir" means a member of the taxpayer's family.
(f) "Qualifying interest" means:
(i) An interest as a proprietor in a business carried on as a sole proprietorship; or
(ii) An interest in a business if at least:
(A) Fifty percent of the business is owned, directly or indirectly, by any combination of the taxpayer or members of the taxpayer's family, or both;
(B) Thirty percent of the business is owned, directly or indirectly, by any combination of the taxpayer or members of the taxpayer's family, or both, and at least:
(I) Seventy percent of the business is owned, directly or indirectly, by members of two families; or
(II) Ninety percent of the business is owned, directly or indirectly, by members of three families.
(g) "Substantially all" means at least 90 percent.
[ 2021 c 196 § 8.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.