reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.50 - Travel Trailers and Campers Excise Tax. › 82.50.520 - Exemptions.

RCW 82.50.520
Exemptions.
The following travel trailers or campers are specifically exempted from the operation of this chapter:
(1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her business.
(2) A travel trailer or camper owned by any government or political subdivision thereof.
(3) A travel trailer or camper owned by a nonresident and currently licensed in another state, unless such travel trailer or camper is required by law to be licensed in this state.
For the purposes of this subsection only, a camper owned by a nonresident shall be considered licensed in another state if the vehicle to which such camper is attached is currently licensed in another state.
(4) Travel trailers eligible to be used under a dealer's license plate, and taxed under *RCW 82.44.030 while so eligible.
[ 2013 c 23 § 338; 1983 c 26 § 4; 1979 c 123 § 4; 1971 ex.s. c 299 § 67.]
NOTES:
Reviser's note: (1) See note following RCW 82.50.010.
*(2) RCW 82.44.030 was repealed by 2000 1st sp.s. c 1 § 2.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.50 - Travel Trailers and Campers Excise Tax. › 82.50.530 - Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.

RCW 82.50.530
Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.
No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation. However, if a park trailer as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with the provisions of Title 84 RCW, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1999 c 92 § 1; 1993 c 32 § 1; 1981 c 304 § 32; 1971 ex.s. c 299 § 68.]
NOTES:
Reviser's note: See note following RCW 82.50.010.
Application—1999 c 92: "This act is effective for taxes levied in 1999 for collection in 2000 and thereafter." [ 1999 c 92 § 2.]
Applicability—1993 c 32 § 1: "Section 1 of this act shall be effective for taxes levied for collection in 1993 and thereafter." [ 1993 c 32 § 2.]
Severability—1981 c 304: See note following RCW 26.16.030.
Real property defined: RCW 84.04.090.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.50 - Travel Trailers and Campers Excise Tax. › 82.50.540 - Taxed and licensed travel trailers or campers entitled to use of streets and highways.

RCW 82.50.540
Taxed and licensed travel trailers or campers entitled to use of streets and highways.
Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided.
[ 1971 ex.s. c 299 § 69.]
NOTES:
Reviser's note: See note following RCW 82.50.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.50 - Travel Trailers and Campers Excise Tax. › 82.50.901 - Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.

RCW 82.50.901
Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.
(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972.
(2) Sections 36 through 50 of this 1971 amendatory act shall be operative and in effect only until and including December 31, 1972, at which time, they, in their entirety, shall expire without any further action of the legislature. The expiration of such sections shall not be construed as affecting any existing right acquired under the expired statutes, nor as affecting any proceeding instituted thereunder, nor any rule, regulation, or order promulgated thereunder, nor any administrative action taken thereunder.
(3) Sections 55 through 76 of this 1971 amendatory act shall take effect on January 1, 1973 without any further action of the legislature.
[ 1971 ex.s. c 299 § 53.]
NOTES:
Reviser's note: See note following RCW 82.50.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.51 - Heavy Equipment Rental Tax. › 82.51.010 - Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.

RCW 82.51.010
Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.
(1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer.
(2)(a) Each heavy equipment rental property dealer shall add the heavy equipment rental tax to the rental invoice of any rental subject to the heavy equipment rental tax under this section. All heavy equipment rental taxes shall be reported and remitted to the department in a manner and frequency consistent with the reporting and remittance of state sales taxes, and on such forms as the department shall prescribe and approve.
(b) The tax required by this section, to be collected by the heavy equipment rental property dealer, is deemed to be held in trust by the heavy equipment rental property dealer until paid to the department. Any heavy equipment rental property dealer who appropriates or converts the tax collected to the dealer's own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.
(3) The definitions in this subsection apply throughout this chapter, unless the context clearly requires otherwise.
(a) "Consumer" means the same as provided in RCW 82.04.190.
(b) "Heavy equipment rental property" and "heavy equipment rental property dealer" mean the same as provided in RCW 84.36.597.
(c) "Rental price" means the same as "sales price" as defined in RCW 82.08.010.
[ 2020 c 301 § 2.]
NOTES:
Application—2020 c 301 § 2: "Section 2 of this act applies only with respect to rental contracts or agreements entered into on or after January 1, 2022." [ 2020 c 301 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.51 - Heavy Equipment Rental Tax. › 82.51.020 - Deposits in motor vehicle fund and multimodal transportation account.

RCW 82.51.020
Deposits in motor vehicle fund and multimodal transportation account.
(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070; and
(2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070.
[ 2020 c 301 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.51 - Heavy Equipment Rental Tax. › 82.51.030 - Application—Exemptions.

RCW 82.51.030
Application—Exemptions.
(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal corporation.
(2) The heavy equipment rental tax applies to all rentals of heavy equipment rental property made from a rental location in this state where the customer picks up the heavy equipment rental property or from where the heavy equipment rental property is delivered to the consumer in this state. The heavy equipment rental tax does not apply to rentals of heavy equipment rental property made from a rental location in this state and delivered to the consumer outside this state or made from a rental location outside of this state and delivered to the consumer in this state.
(3) There are no other exemptions from this tax.
[ 2020 c 301 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.51 - Heavy Equipment Rental Tax. › 82.51.900 - Automatic expiration date and tax preference performance statement exemption—2020 c 301.

RCW 82.51.900
Automatic expiration date and tax preference performance statement exemption—2020 c 301.
The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.
[ 2020 c 301 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.52 - Extension of Excises to Federal Areas. › 82.52.010 - State accepts provisions of federal (Buck) act.

RCW 82.52.010
State accepts provisions of federal (Buck) act.
The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on October 9, 1940, and entitled: "An Act to permit the states to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in federal areas, and for other purposes."
[ 1961 c 15 § 82.52.010. Prior: 1941 c 175 § 1; Rem. Supp. 1941 § 11337-10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.52 - Extension of Excises to Federal Areas. › 82.52.020 - State's tax laws made applicable to federal areas—Exception.

RCW 82.52.020
State's tax laws made applicable to federal areas—Exception.
From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States located within the exterior boundaries of the state, to the same extent and with the same effect as though such area was not a federal area: PROVIDED, That nothing in this section shall be construed as extending the provisions of this title to the gross income received from, or to sales made for use in performing within a federal military or naval reservation, any contract entered into with the United States of America, or any department or agency thereof or any subcontract made pursuant thereto for which a bid covering such contract or subcontract was submitted prior to October 9, 1940.
[ 1961 c 15 § 82.52.020. Prior: 1941 c 175 § 2; Rem. Supp. 1941 § 11337-11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.56 - Multistate Tax Compact. › 82.56.020 - Director of revenue to represent state.

RCW 82.56.020
Director of revenue to represent state.
The director of revenue shall represent this state on the multistate tax commission.
[ 1979 c 107 § 12; 1967 c 125 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.56 - Multistate Tax Compact. › 82.56.030 - Director may be represented by alternate.

RCW 82.56.030
Director may be represented by alternate.
The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads.
[ 2013 c 23 § 339; 1967 c 125 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.56 - Multistate Tax Compact. › 82.56.040 - Political subdivisions—Appointment of persons to represent—Consultations with.

RCW 82.56.040
Political subdivisions—Appointment of persons to represent—Consultations with.
The governor, after consultation with representatives of local governments, shall appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate designated by him or her, shall consult regularly with these appointees, in accordance with Article VI 1(b) of the compact.
[ 2013 c 23 § 340; 1967 c 125 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.56 - Multistate Tax Compact. › 82.56.050 - Interstate audits article of compact declared to be in force in this state.

RCW 82.56.050
Interstate audits article of compact declared to be in force in this state.
Article VIII of the multistate tax compact relating to interaudits shall be in force in and with respect to this state.
[ 1967 c 125 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.010 - Definitions.

RCW 82.58.010
Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Agreement" means the streamlined sales and use tax agreement as adopted.
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(5) "Sales tax" means the tax levied under chapter 82.08 RCW.
(6) "Seller" means any person making sales, leases, or rentals of personal property or services.
(7) "State" means any state of the United States and the District of Columbia.
(8) "Use tax" means the tax levied under chapter 82.12 RCW.
[ 2002 c 267 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.020 - Multistate discussions.

RCW 82.58.020
Multistate discussions.
For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050, the state shall enter into multistate discussions. For purposes of these discussions, the state shall be represented by the department.
[ 2010 1st sp.s. c 7 § 17; 2002 c 267 § 4.]
NOTES:
Effective date—2010 1st sp.s. c 26; 2010 1st sp.s. c 7: See note following RCW 43.03.027.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.030 - Streamlined sales and use tax agreement.

RCW 82.58.030
Streamlined sales and use tax agreement.
The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions reasonably required to implement this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or the department's designee, may represent this state before the other states that are signatories to the agreement.
[ 2002 c 267 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.040 - State adoption of agreement—Existing laws unaffected.

RCW 82.58.040
State adoption of agreement—Existing laws unaffected.
No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
[ 2002 c 267 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.050 - Requirements for agreement.

RCW 82.58.050
Requirements for agreement.
The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section.
(1) The agreement must set restrictions to limit over time the number of state rates.
(2) The agreement must establish uniform standards for:
(a) The sourcing of transactions to taxing jurisdictions;
(b) The administration of exempt sales; and
(c) Sales and use tax returns and remittances.
(3) The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.
(4) The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.
(5) The agreement must provide for reduction of the burdens of complying with local sales and use taxes by:
(a) Restricting variances between the state and local tax bases;
(b) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;
(c) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and
(d) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
(6) The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity.
(7) The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.
(8) The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.
(9) The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
[ 2004 c 153 § 401; 2002 c 267 § 7.]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.060 - General purpose of agreement.

RCW 82.58.060
General purpose of agreement.
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
[ 2002 c 267 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.070 - Agreement for benefit of member states only—No legal action.

RCW 82.58.070
Agreement for benefit of member states only—No legal action.
(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(2) Consistent with subsection (1) of this section, no person has any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
(3) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
[ 2002 c 267 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.080 - Certified service provider—Certified automated system.

RCW 82.58.080
Certified service provider—Certified automated system.
(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
(2) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.
(3) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
[ 2002 c 267 § 10.]
NOTES:
Reviser's note: Pursuant to section 13, chapter 267, Laws of 2002, this section took effect July 1, 2008, the date that Washington became a member of the streamlined sales and use tax agreement.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.58 - Simplified Sales and Use Tax Administration Act. › 82.58.090 - Legislation to conform state law.

RCW 82.58.090
Legislation to conform state law.
Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature.
[ 2002 c 267 § 11.]
NOTES:
Reviser's note: Pursuant to section 13, chapter 267, Laws of 2002, this section took effect July 1, 2008, the date that Washington became a member of the streamlined sales and use tax agreement.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.010 - Legislative findings and declaration.

RCW 82.60.010
Legislative findings and declaration.
The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies are necessary in order to promote economic stimulation and new employment opportunities in these distressed areas; and that policies providing incentives for economic growth in these distressed areas are essential. For these reasons, the legislature reestablishes a tax deferral program to be effective solely in distressed counties. The legislature declares that this limited program serves the vital public purpose of creating employment opportunities and reducing poverty in the distressed counties of the state.
[ 2010 1st sp.s. c 16 § 1; 1985 c 232 § 1.]
NOTES:
Effective date—2010 1st sp.s. c 16: "Except for section 3 of this act, this act takes effect July 1, 2010." [ 2010 1st sp.s. c 16 § 14.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.025 - Deferral eligibility requirements.

RCW 82.60.025
Deferral eligibility requirements.
The lessor or owner of a qualified building is not eligible for a deferral unless:
(1) The underlying ownership of the buildings, 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 82.60.070; 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 § 41; 2010 1st sp.s. c 16 § 4.]
NOTES:
Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.049 - Additional eligible projects.

RCW 82.60.049
Additional eligible projects.
(1) For the purposes of this section:
(a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.
(b) "Eligible investment project" also means an investment project in an eligible area as defined in this section.
(2) Until July 1, 2020, the department shall 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 that is located in an eligible area, if the applicant establishes that at the time the project is operationally complete:
(a) The applicant will hire at least one qualified employment position for each $750,000 of investment for which a deferral is requested; and
(b) The positions will be filled by persons who at the time of hire are residents of the community empowerment zone. As used in this subsection, "resident" means the person makes his or her home in the community empowerment zone or the county in which the zone is located. A mailing address alone is insufficient to establish that a person is a resident for the purposes of this section. The persons must be hired after the date the application is filed with the department.
(3) All other provisions and eligibility requirements of this chapter apply to applicants eligible under this section.
(4) The qualified employment position must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a person 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.
[ 2023 c 374 § 15; 2010 1st sp.s. c 16 § 7; 2004 c 25 § 5; 2000 c 106 § 8; 1999 c 164 § 304.]
NOTES:
Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.
Effective date—2004 c 25: See note following RCW 82.60.020.
Effective date—2000 c 106: See note following RCW 82.32.330.
Findings—Intent—Part headings and subheadings not law—Effective date—Severability—1999 c 164: See notes following RCW 43.160.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.060 - Repayment schedule.

RCW 82.60.060
Repayment schedule.
(1) In the event the eligible investment project ceases to meet the requirements of this chapter, the recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment is due on December 31st of the third calendar year after such certified date, with subsequent annual payments due on December 31st of the following four years with amounts of payment scheduled as follows:
Repayment Year
% of Deferred Tax Repaid
1
10%
2
15%
3
20%
4
25%
5
30%
(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 may 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.
[ 2023 c 374 § 16; 2010 1st sp.s. c 16 § 8; 2000 c 106 § 5; 1985 c 232 § 5.]
NOTES:
Effective date—2010 1st sp.s. c 16: See note following RCW 82.60.010.
Effective date—2000 c 106: See note following RCW 82.32.330.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.065 - Tax deferral on construction labor and investment projects—Repayment forgiven.

RCW 82.60.065
Tax deferral on construction labor and investment projects—Repayment forgiven.
Except as provided in RCW 82.60.070:
(1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need not be repaid.
(2) Taxes deferred under this chapter on an investment project for which a deferral has been granted under this chapter after June 30, 1994, need not be repaid.
(3) Taxes deferred under this chapter need not be repaid on machinery and equipment for lumber and wood products industries, and sales of or charges made for labor and services, of the type which qualifies for exemption under RCW 82.08.02565 or 82.12.02565 to the extent the taxes have not been repaid before July 1, 1995.
[ 1995 1st sp.s. c 3 § 8; 1994 sp.s. c 1 § 6; 1986 c 116 § 14.]
NOTES:
Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.080 - Employment and wage determinations.

RCW 82.60.080
Employment and wage determinations.
The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter.
[ 2000 c 106 § 6; 1985 c 232 § 7.]
NOTES:
Effective date—2000 c 106: See note following RCW 82.32.330.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.090 - Applicability of general administrative provisions.

RCW 82.60.090
Applicability of general administrative provisions.
Chapter 82.32 RCW applies to the administration of this chapter.
[ 1985 c 232 § 8.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.100 - Applications, reports, and information subject to disclosure.

RCW 82.60.100
Applications, reports, and information subject to disclosure.
Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2010 c 106 § 106; 1987 c 49 § 1.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.60 - Tax Deferrals for Investment Projects in Rural Counties. › 82.60.120 - Qualifying county list—2010 1st sp.s. c 16.

RCW 82.60.120
Qualifying county list—2010 1st sp.s. c 16.
The department, with the assistance of the employment security department, must establish a list of qualifying counties effective July 1, 2010. The list of qualifying counties is effective for a twenty-four month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the case may be.
[ 2010 1st sp.s. c 16 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.020 - Application for tax credits—Contents.

RCW 82.62.020
Application for tax credits—Contents.
Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the business project, the applicant's average employment, if any, at the facility for the four consecutive full calendar quarters immediately preceding the earlier of the calendar quarter during which the application required by this section is submitted to the department or the first qualified employment position is filled, 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 shall prescribe a method for calculating a seasonal employer's average employment levels. The department shall rule on the application within sixty days.
[ 2007 c 485 § 2; 1986 c 116 § 16.]
NOTES:
Application—2007 c 485: "This act applies prospectively only, except that section 4 of this act applies both prospectively and retroactively." [ 2007 c 485 § 6.]
Effective date—2007 c 485: "This act takes effect January 1, 2008." [ 2007 c 485 § 8.]
Application—2007 c 485: See note following RCW 82.62.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.045 - Tax credits for eligible business projects in designated community empowerment zones.

RCW 82.62.045
Tax credits for eligible business projects in designated community empowerment zones.
(1) For the purposes of this section "eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.
(2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter for those employees who at the time of hire are residents of the community empowerment zone in which the project is located, if the fifteen percent threshold is met. As used in this subsection, "resident" means the person makes his or her home in the community empowerment zone. A mailing address alone is insufficient to establish that a person is a resident for the purposes of this section.
(3) All other provisions and eligibility requirements of this chapter apply to applicants eligible under this section.
[ 2007 c 485 § 4; 1999 c 164 § 307.]
NOTES:
Application—Effective date—2007 c 485: See notes following RCW 82.62.020.
Findings—Intent—Part headings and subheadings not law—Effective date—Severability—1999 c 164: See notes following RCW 43.160.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.050 - Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients.

RCW 82.62.050
Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients.
(1) Each recipient shall submit a report to the department by the last day of the month immediately following the end of the four consecutive full calendar quarter period for which a credit under this chapter is earned. The report shall contain information, as required by the department, from which the department may determine whether the recipient is meeting the requirements of this chapter. If the recipient fails to submit a report or submits an inadequate report, the department may declare the amount of taxes for which a credit has been used to be immediately assessed and payable. The recipient must keep records, such as payroll records showing the date of hire and employment security reports, to verify eligibility under this section.
(2) If, on the basis of a report under this section or other information, the department finds that a business project is not eligible for tax credit under this chapter for reasons other than failure to create the required number of qualified employment positions, the amount of taxes for which a credit has been used for the project shall be immediately due.
(3) If, on the basis of a report under this section or other information, the department finds that a business project has failed to create the specified number of qualified employment positions, the department shall assess interest, but not penalties, on the credited taxes for which a credit has been used for the project. The interest shall be assessed at the rate provided for delinquent excise taxes, shall be assessed retroactively to the date of the tax credit, and shall accrue until the taxes for which a credit has been used are repaid.
[ 2007 c 485 § 5; 2001 c 320 § 14; 1986 c 116 § 18.]
NOTES:
Application—2007 c 485: See note following RCW 82.62.010.
Application—Effective date—2007 c 485: See notes following RCW 82.62.020.
Effective date—2001 c 320: See note following RCW 11.02.005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.060 - Employment and wage determinations.

RCW 82.62.060
Employment and wage determinations.
The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter.
[ 2000 c 106 § 7; 1986 c 116 § 19.]
NOTES:
Effective date—2000 c 106: See note following RCW 82.32.330.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.070 - Applicability of general administrative provisions.

RCW 82.62.070
Applicability of general administrative provisions.
Chapter 82.32 RCW applies to the administration of this chapter.
[ 1986 c 116 § 20.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.080 - Applications, reports, and other information subject to disclosure.

RCW 82.62.080
Applications, reports, and other information subject to disclosure.
Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2010 c 106 § 107; 1987 c 49 § 3.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties. › 82.62.901 - Effective date—1986 c 116 §§ 15-20.

RCW 82.62.901
Effective date—1986 c 116 §§ 15-20.
Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986.
[ 1986 c 116 § 24.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.005 - Findings—Intent to create a contract.

RCW 82.63.005
Findings—Intent to create a contract.
The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. The legislature also finds that tax incentives should be subject to the same rigorous requirements for efficiency and accountability as are other expenditure programs, and that tax incentives should therefore be focused to provide the greatest possible return on the state's investment.
The legislature also finds that high-technology businesses are a vital and growing source of high-wage, high-skilled jobs in this state, and that the high-technology sector is a key component of the state's effort to encourage economic diversification. However, the legislature finds that many high-technology businesses incur significant costs associated with research and development and pilot scale manufacturing many years before a marketable product can be produced, and that current state tax policy discourages the growth of these companies by taxing them long before they become profitable.
The legislature further finds that stimulating growth of high-technology businesses early in their development cycle, when they are turning ideas into marketable products, will build upon the state's established high-technology base, creating additional research and development jobs and subsequent manufacturing facilities.
For these reasons, the legislature hereby establishes a program of business and occupation tax credits for qualified research and development expenditures. The legislature also hereby establishes a tax deferral program for high-technology research and development and pilot scale manufacturing facilities. The legislature declares that these limited programs serve the vital public purposes of incenting expenditures in research and development, supporting, and sustaining as they develop new technologies and products, and creating quality employment opportunities in this state. The legislature further declares its intent to create a contract within the meaning of Article I, section 23 of the state Constitution as to those businesses that make capital investments in consideration of the tax deferral program established in this chapter.
[ 2004 c 2 § 1; 1994 sp.s. c 5 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.020 - Application—Annual tax performance report—Reports.

RCW 82.63.020
Application—Annual tax performance report—Reports.
(1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. 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) 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 82.63.010(7), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.
(3) A recipient who must repay deferred taxes under RCW 82.63.045 because the department has found that an investment project is used for purposes other than research and development performed within this state in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology 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 § 37; 2010 c 114 § 140; 2009 c 268 § 3; 2004 c 2 § 4; 1994 sp.s. c 5 § 4.]
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.
Policy—Application—2009 c 268: See notes following RCW 82.63.090.