2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.04 BUSINESS AND OCCUPATION TAX

Sections
82.04.055 "Selected business services."
[1993 sp.s. c 25 § 201.]
Repealed by 1997 c 7 § 5, effective July 1, 1998.
Notes:
Reviser's note:
RCW 82.04.055 was amended by 1997 c 304 § 3 without reference to its repeal by 1997 c 7 § 5. It has been decodified for publication purposes under RCW 1.12.025.
82.04.2201 Temporary business and occupation surtaxes — July 1, 1993, through June 30, 1997.
[1996 c 112 § 4; 1995 c 229 § 2; 1994 sp.s. c 10 § 1; 1993 sp.s. c 25 § 204.]
Decodified September 1999.
82.04.235 Tax on extractors of copra oil.
[1953 c 195 § 1.]
Repealed by 1957 c 279 § 6.
82.04.2402 Tax not applicable to treatment or processing of effluent water — Expiration of section.
[1991 c 347 § 24.]
Expired December 31, 1993.
82.04.2635 Tax on environmental remedial action — Certifications of eligibility — Response — Notice to persons at site — Reports — Penalties — Waiver.
[2001 c 320 § 2; 1998 c 308 § 3.]
Expired July 1, 2003.
82.04.264 Tax on perishable meat products.
[2010 1st sp.s. c 23 § 502.]
Repealed by 2011 c 2 § 201 (Initiative Measure No. 1107, approved November 2, 2010).
82.04.265 Tax on aluminum manufacturers.
[1981 c 172 § 10.]
Repealed by 1983 2nd ex.s. c 3 § 58, effective July 1, 1983.
82.04.275 Tax on certain wholesale sales of cigarettes.
[1967 ex.s. c 149 § 12; 1961 c 15 § 82.04.275. Prior: 1959 c 259 § 1.]
Repealed by 1981 c 172 § 11.
82.04.2901 Additional tax imposed.
[1985 c 32 § 4. Prior: 1983 2nd ex.s. c 3 § 61; 1983 2nd ex.s. c 3 § 4; 1983 c 9 § 4; 1982 1st ex.s. c 35 § 2; 1977 ex.s. c 324 § 1; 1975-'76 2nd ex.s. c 130 § 3.]
Repealed by 1993 sp.s. c 25 § 108, effective July 1, 1993.
82.04.2902 "Border counties" defined.
[1983 c 7 § 3.]
Repealed by 1985 c 32 § 6.
82.04.2903 Where retail sale occurs.
[1983 c 9 § 5.]
Repealed by 1985 c 32 § 6.
82.04.2904 Additional tax imposed.
[1985 c 32 § 5; 1983 2nd ex.s. c 3 § 3; 1983 c 9 § 3.]
Repealed by 1993 sp.s. c 25 § 108, effective July 1, 1993.
82.04.291 Excise tax on harvesters of timber — Rates — Definitions — Stumpage values — Revised tables — Appeals — State timber tax account A and state timber reserve account — Surtax — Payment of tax.
[1979 c 6 § 1; 1977 ex.s. c 347 § 1. Prior: 1975-'76 2nd ex.s. c 123 § 7; 1975-'76 2nd ex.s. c 33 § 1; 1974 ex.s. c 187 § 1; 1972 ex.s. c 148 § 1; 1971 ex.s. c 294 § 7.]
Recodified as RCW 84.33.071 pursuant to 1979 c 6 § 1.
82.04.292 Reduction in rates does not apply to certain organizations or municipal corporations or political subdivisions.
[1969 ex.s. c 262 § 41.]
Repealed by 1971 ex.s. c 281 § 18.
82.04.295 Temporary surtax imposed.
[1961 c 15 § 82.04.295. Prior: 1951 2nd ex.s. c 28 § 1.]
Repealed by 1967 ex.s. c 149 § 62.
82.04.296 Additional tax imposed.
[1961 c 293 § 2; 1961 c 15 § 82.04.296. Prior: 1959 ex.s. c 5 § 6; 1957 c 279 § 5; 1955 ex.s. c 10 § 1; 1955 c 389 § 23; 1953 c 91 § 1.]
Repealed by 1967 ex.s. c 149 § 62.
82.04.300 Exemptions — Based on monthly gross or yearly gross.
[(1994 sp.s. c 7 § 445 repealed by 1995 c 318 § 11); 1993 sp.s. c 25 § 205; 1992 c 206 § 7; 1983 c 3 § 213; 1979 ex.s. c 196 § 4; 1975 1st ex.s. c 278 § 41; 1961 c 293 § 3; 1961 c 15 § 82.04.300. Prior: 1959 ex.s. c 5 § 7; 1959 c 197 § 14; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1994 sp.s. c 2 § 4, effective July 1, 1994.
82.04.312 Exemptions — Water services supplied by small water-sewer districts, irrigation districts, or systems — Rate averaging by department of health.
[1998 c 316 § 1; 1997 c 407 § 2.]
Expired July 1, 2004.
82.04.325 Exemptions — Alcohol manufactured for gasohol — Gasohol for motor vehicle fuel — Expiration of section.
[1985 c 371 § 2; 1980 c 157 § 3; 1979 ex.s. c 196 § 13.]
Expired December 31, 1992.
82.04.365 Exemptions — Bazaar or rummage sales by nonprofit organization.
[1995 2nd sp.s. c 11 § 1; 1979 ex.s. c 196 § 7.]
Repealed by 1998 c 336 § 4.
82.04.366 Exemptions — Auctions by public benefit nonprofit organization.
[1991 c 51 § 1.]
Repealed by 1998 c 336 § 4.
82.04.394 Exemptions — Amounts received by property management company for on-site personnel.
[2010 1st sp.s. c 23 § 1202; (2010 1st sp.s. c 23 § 1201 expired July 1, 2010); 2010 c 106 § 209; 1998 c 338 § 2.]
Repealed by 2011 1st sp.s. c 26 § 2.
82.04.395 Exemptions-Certain materials printed in school district and educational service district printing facilities.
[1979 ex.s. c 196 § 12.]
Repealed by 2015 c 86 § 101.
82.04.397 Exemptions-Certain materials printed in county, city, or town printing facilities.
[1979 ex.s. c 196 § 14.]
Repealed by 2015 c 86 § 101.
82.04.400 Exemptions — Financial institutions.
[1969 ex.s. c 246 § 1; 1965 ex.s. c 173 § 8; 1963 c 136 § 1; 1961 c 15 § 82.04.400. Prior: 1959 c 197 § 24; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1970 ex.s. c 101 § 4.
82.04.417 Exemption of amounts or value paid or contributed to any county, city, town, political subdivision, or municipal corporation for capital facilities.
[1969 ex.s. c 156 § 1.]
Repealed by 1993 sp.s. c 25 § 801, effective July 1, 1993.
82.04.420 Exemptions — Persons taxable on gross income from certain mechanical devices.
[1961 c 15 § 82.04.420. Prior: 1959 c 197 § 26; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1983 c 3 § 214.
82.04.424 Exemptions-Certain in-state activities.
[2015 3rd sp.s. c 5 § 206; 2003 c 76 § 2.]
Repealed by 2017 3rd sp.s. c 28 § 304, effective July 1, 2017.
82.04.4277 Deductions-Health and social welfare organizations-Mental health or chemical dependency services.
[2017 c 323 § 528; 2017 c 135 § 14; 2016 sp.s. c 29 § 532; 2014 c 225 § 104; 2011 1st sp.s. c 19 § 1.]
Expired January 1, 2020.
82.04.4288 Deductions — Compensation for services to patients and attendant sales of prescription drugs by publicly operated hospitals.
[1980 c 37 § 9. Formerly RCW 82.04.430(8).]
Repealed by 1993 c 492 § 306, effective July 1, 1993.
82.04.430 Deductions enumerated.
[1979 ex.s. c 196 § 5; 1977 ex.s. c 105 § 1; 1971 c 13 § 1; 1970 ex.s. c 101 § 2; 1970 ex.s. c 65 § 5; 1965 ex.s. c 173 § 11; 1961 c 293 § 5; 1961 c 15 § 82.04.430. Prior: 1945 c 249 § 3; 1935 c 180 § 12; Rem. Supp. 1945 § 8370-12.]
Repealed by 1980 c 37 § 81.
82.04.4322 Deductions-Artistic or cultural organization-Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
[1981 c 140 § 1.]
Repealed by 2020 c 139 § 64.
82.04.4324 Deductions-Artistic or cultural organization-Deduction for tax under RCW 82.04.240-Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs.
[1981 c 140 § 2.]
Repealed by 2020 c 139 § 64.
82.04.4326 Deductions-Artistic or cultural organizations-Tuition charges for attending artistic or cultural education programs.
[1981 c 140 § 3.]
Repealed by 2020 c 139 § 64.
82.04.4329 Deductions — Health insurance pool members — Deficit assessments.
[1987 c 431 § 24.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.04.4333 Credit-Job training services-Approval.
[1996 c 1 § 4.]
Repealed by 2015 c 86 § 101.
82.04.4334 Deductions-Sale or distribution of biodiesel or E85 motor fuels.
[2007 c 309 § 3; 2003 c 63 § 1.]
Expired July 1, 2015.
82.04.4335 Deductions — Sale or distribution of wood biomass fuel.
[2003 c 339 § 12.]
Expired July 1, 2009.
82.04.4336 Deductions — Cattle and beef products.
[2005 c 150 § 1; 2004 c 235 § 2.]
Expired December 31, 2007.
82.04.4338 Deductions-Amounts received from sale, lease, or rental of electrification systems.
[2006 c 323 § 2.]
Expired July 1, 2015.
82.04.43394 Deductions-Cooperative finance organizations.
[2013 2nd sp.s. c 13 § 602.]
Expired July 1, 2017.
82.04.435 Credits for certain manufacturers.
[1971 ex.s. c 299 § 6; 1969 ex.s. c 257 § 1; 1967 ex.s. c 89 § 1; 1965 ex.s. c 173 § 26.]
Decodified pursuant to 1997 c 156 § 10.
82.04.437 Credit for property taxes paid on business inventories — "Business inventories" defined.
[1969 ex.s. c 262 § 40.]
Repealed by 1971 ex.s. c 281 § 18.
82.04.442 Credit for property taxes paid on business inventories — Percentage amounts allowable.
[1982 2nd ex.s. c 12 § 1; 1979 ex.s. c 196 § 8; 1974 ex.s. c 169 § 2.]
Repealed by 1983 1st ex.s. c 62 § 14, effective January 1, 1984.
82.04.443 Credit for property taxes paid on business inventories — Definitions.
[1983 1st ex.s. c 62 § 2; 1982 c 174 § 1; 1975 1st ex.s. c 291 § 8; 1974 ex.s. c 169 § 4.]
Recodified as RCW 84.36.473 pursuant to 1983 1st ex.s. c 62 § 2.
82.04.444 Credit for property taxes paid on business inventories — Verification of payment — Penalty.
[1974 ex.s. c 169 § 5.]
Repealed by 1997 c 156 § 11.
82.04.445 Credit for property taxes paid on business inventories — Falsification — Penalty and interest.
[1974 ex.s. c 169 § 6.]
Repealed by 1997 c 156 § 11.
82.04.4452 Credit-Research and development spending.
[2010 c 114 § 114; 2005 c 514 § 1003; 2004 c 2 § 2; 2000 c 103 § 7; 1997 c 7 § 4; 1994 sp.s. c 5 § 2.]
Expired January 1, 2015.
82.04.4453 Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Penalty — Report to legislature.
[1999 c 402 § 1; 1996 c 128 § 1; 1994 c 270 § 2.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.04.4454 Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Ceiling.
[1999 c 402 § 3; 1996 c 128 § 2; 1994 c 270 § 3.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.04.4455 Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Definitions.
[1996 c 128 § 5.]
Expired December 31, 2000, pursuant to 1996 c 128 § 7.
82.04.4456 Credit — Software programming or manufacturing in rural counties — Eligibility — Annual report.
[2000 c 106 § 11; 1999 c 311 § 302.]
Expired December 31, 2003.
82.04.4457 Credit — Information technology help desk services conducted from rural county — Annual report.
[2000 c 106 § 12; 1999 c 311 § 303.]
Expired December 31, 2003.
82.04.4459
Credit — Field burning reduction costs.
[2000 c 40 § 4.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.
82.04.446 Business inventories — Exemption — Reporting and listing not required when phase out completed.
Cross-reference section, decodified July 1983.
82.04.4462 Credit — Investment in design and preproduction development computer software and hardware.
[2007 c 54 § 12; 2003 2nd sp.s. c 1 § 8.]
Expired July 22, 2007.
82.04.4483 Credit-Programming or manufacturing software in rural counties.
[2017 c 135 § 19; 2010 c 114 § 119; 2004 c 25 § 1.]
Repealed by 2017 c 323 § 504; and subsequently repealed by 2018 c 22 § 14.
82.04.4484 Credit — Information technology help desk services in rural counties.
[2010 c 114 § 120; 2004 c 25 § 2.]
Expired January 1, 2011.
82.04.4485 Credit-Mechanical lifting devices purchased by hospitals.
[2006 c 165 § 5.]
Repealed by 2015 c 86 § 101.
82.04.4487 Credit — Commercial aircraft — Qualified preproduction development expenditures.
[2006 c 177 § 3.]
Repealed by 2008 c 81 § 16, effective July 1, 2008.
82.04.4491 Credit — Alternative power generation devices.
[2008 c 223 § 1.]
Expired June 30, 2011.
82.04.4492 Credit — Polysilicon manufacturers.
[2008 c 283 § 1.]
Failed to become law. See 2008 c 283 § 3.
82.04.4493 Credit — Energy efficient commercial equipment.
[2008 c 284 § 2.]
Expired July 1, 2010, pursuant to 2008 c 284 § 4.
82.04.4494 Credit-Forest derived biomass.
[2009 c 469 § 401.]
Expired June 30, 2015.
82.04.4495 Credit — Candy manufacturers.
[2010 1st sp.s. c 23 § 908.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
82.04.4498 Credit—Businesses that hire veterans.
[2015 3rd sp.s. c 6 § 1002.]
Expired July 1, 2023.
82.04.490 Tax payable monthly — Returns — Monthly estimate and quarterly returns, procedure.
[1975 1st ex.s. c 278 § 45; 1961 c 15 § 82.04.490. Prior: 1959 c 197 § 1; 1935 c 180 § 13; RRS § 8370-13.]
Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
82.04.625 Exemptions-Custom farming services.
[2014 c 140 § 10; 2007 c 334 § 1.]
Expired December 31, 2020, pursuant to 2007 c 334 § 4 and 2014 c 140 § 40.
82.04.629 Exemptions-Honey bee products.
[2013 2nd sp.s. c 13 § 306; 2008 c 314 § 2.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
82.04.630 Exemptions-Bee pollination services.
[2013 2nd sp.s. c 13 § 307; 2008 c 314 § 3.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.