Washington Code — 82
Browse 1,432 sections in division 82 of the Washington code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 82.01.050. Department established — Director of revenue.
- § 82.01.060. Director — Powers and duties — Rule-making authority.
- § 82.01.070. Director — General supervision — Appointment of assistant director, personnel — Personal service contracts for out-of-state auditing services.
- § 82.01.080. Director — Delegation of powers and duties — Responsibility.
- § 82.01.090. Director — Exercise of powers, duties and functions formerly vested in tax commission.
- § 82.01.100. Assistance to other state agencies in administration and collection of taxes.
- § 82.01.115. Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue — Periodic review and submission of recommendations to legislature by governor.
- § 28A.150.400. Apportionment factors to be based on current figures — Rules and regulations.
- § 9.46.130. Inspection and audit of premises, paraphernalia, books, records, databases, hardware, software, or electronic data storage device — Reports for the commission — Reports on suspicious activities or irregular betting activities.
- § 46.68.124. Distribution of amount to counties — Population, road cost, money need, computed — Allocation percentage adjustment.
- § 19.16.500. Public bodies may retain collection agencies to collect public debts — Fees.
- § 43.88.170. Refunds of erroneous or excessive payments.
- § 82.02.010. Definitions.
- § 82.02.020. State preempts certain tax fields — Fees prohibited for the development of land or buildings — Voluntary payments by developers authorized — Limitations — Exceptions. (Effective until January 1, 2028.)
- § 82.02.030. Additional tax rates.
- § 82.02.040. Authority of operating agencies to levy taxes.
- § 82.02.050. Impact fees — Intent — Limitations.
- § 82.02.060. Impact fees — Local ordinances — Required provisions — Exemptions.
- § 82.02.070. Impact fees — Retained in special accounts — Limitations on use — Administrative appeals.
- § 82.02.080. Impact fees — Refunds.
- § 82.02.090. Impact fees — Definitions.
- § 82.02.100. Impact fees — Exception, mitigation fees paid under chapter 43.21C RCW.
- § 82.02.110. Impact fees — Extending use of school impact fees.
- § 82.02.200. Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
- § 82.02.210. Washington compliance with streamlined sales and use tax agreement — Intent — Report.
- § 82.02.220. Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- § 82.02.230. One statewide rate and one jurisdiction-wide rate for sales and use taxes.
- § 82.02.240. Professional employer organizations — Liability for certain taxes and fees.
- § 82.02.250. Nexus — Requirement to pay taxes and fees.
- § 82.02.260. Seller obligation to collect sales taxes.
- § 82.03.010. Board created.
- § 82.03.020. Members — Number — Qualifications — Appointment.
- § 82.03.030. Terms — Vacancies.
- § 82.03.040. Removal of members — Grounds — Procedure.
- § 82.03.050. Operation on full-time basis — Salary — Compensation — Travel expenses.
- § 82.03.060. Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee — Restriction on leaving board.
- § 82.03.070. Executive director, tax referees, clerk, assistants.
- § 82.03.080. Chair.
- § 82.03.090. Office of board — Quorum — Hearings.
- § 82.03.100. Findings and decisions — Signing — Filing — Public inspection.
- § 82.03.110. Publication of findings and decisions.
- § 82.03.120. Journal of final findings and decisions.
- § 82.03.130. Appeals to board — Jurisdiction as to types of appeals — Filing.
- § 82.03.140. Appeals to board — Election of formal or informal hearing.
- § 82.03.150. Appeals to board — Informal hearings, powers of board or tax referees — Assistance.
- § 82.03.160. Appeals to board — Formal hearings, powers of board or tax referees — Assistance.
- § 82.03.170. Rules of practice and procedure.
- § 82.03.180. Judicial review.
- § 82.03.190. Appeal to board from denial of petition or notice of determination as to reduction or refund — Procedure — Notice.
- § 82.03.200. Appeals from county board of equalization — Evidence submission in advance of hearing.
- § 84.08.060. Additional powers — Power over county boards of equalization — Reconvening — Limitation on increase in property value in appeals to board of tax appeals from county board of equalization.
- § 79.125.450. Second-class shorelands on navigable lakes — Sale.
- § 82.04.010. Introductory.
- § 82.04.020. "Tax year," "taxable year."
- § 82.04.030. "Person," "company."
- § 82.04.035. "Plantation Christmas trees."
- § 82.04.040. "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." (Effective until January 1, 2030.)
- § 82.04.050. "Sale at retail," "retail sale" (as amended by 2026 c 238) .
- § 82.04.051. "Services rendered in respect to" — Taxation of hybrid or subsequent agreements.
- § 82.04.060. "Sale at wholesale," "wholesale sale."
- § 82.04.065. Telephone, telecommunications, and ancillary services — Definitions.
- § 82.04.066. "Engaging within this state," "engaging within the state."
- § 82.04.067. Substantial nexus — Engaging in business.
- § 82.04.070. "Gross proceeds of sales."
- § 82.04.080. "Gross income of the business."
- § 82.04.090. "Value proceeding or accruing."
- § 82.04.100. "Extractor."
- § 82.04.110. "Manufacturer."
- § 82.04.120. "To manufacture."
- § 82.04.130. "Commercial or industrial use."
- § 82.04.140. "Business."
- § 82.04.150. "Engaging in business."
- § 82.04.160. "Cash discount."
- § 82.04.170. "Tuition fee."
- § 82.04.180. "Successor."
- § 82.04.190. "Consumer."
- § 82.04.192. Digital products definitions. (Effective until January 1, 2029.)
- § 82.04.200. "In this state," "within this state."
- § 82.04.210. "By-product."
- § 82.04.212. "Retail store or outlet."
- § 82.04.213. "Agricultural product," "farmer," "cannabis."
- § 82.04.214. "Newspaper."
- § 82.04.215. "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
- § 82.04.216. Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- § 82.04.217. "Direct service industrial customer," "aluminum smelter."
- § 82.04.220. Business and occupation tax imposed.
- § 82.04.230. Tax upon extractors. (Effective until January 1, 2027.)
- § 82.04.240. Tax on manufacturers. (Effective until January 1, 2027.)
- § 82.04.2403. Manufacturer tax not applicable to cleaning fish.
- § 82.04.2404. Manufacturers — Processors for hire — Semiconductor materials. (Expires January 1, 2034.)
- § 82.04.241. Manufacturers — Semiconductor materials. (Contingent effective date; contingent expiration date.)
- § 82.04.250. Tax on retailers. (Effective until January 1, 2027.)
- § 82.04.255. Tax on real estate brokers.
- § 82.04.257. Tax on digital products and services. (Effective until January 1, 2027.)
- § 82.04.258. Digital products — Apportionable income.
- § 82.04.260. Tax on manufacturers and processors of various foods and by-products — Research and development organizations — Travel agents — Certain international activities — Stevedoring and associated activities — Low-level waste disposers — Insurance producers and surplus line brokers — Hospitals — Commercial airplane activities — Timber product activities — Canned salmon processors. (Effective until January 1, 2027.)
- § 82.04.2602. Tax on commercial airplane activities — Conditions for rate reduction.
- § 82.04.261. Surcharge on timber and wood product manufacturers, extractors, and wholesalers. (Expires July 1, 2045.)
- § 82.04.263. Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development. (Effective until January 1, 2027.)
- § 82.04.270. Tax on wholesalers. (Effective until January 1, 2027.)
- § 82.04.272. Tax on warehousing and reselling prescription drugs. (Effective until January 1, 2027.)
- § 82.04.280. Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors — Cold storage warehouse defined — Storage warehouse defined — Periodical or magazine defined. (Effective until January 1, 2027.)
- § 82.04.281. Tax on radio and television broadcasting.
- § 82.04.285. Tax on contests of chance. (Effective until January 1, 2027.)
- § 82.04.286. Tax on horse races.
- § 82.04.287. Tax on alternative jet fuel.
- § 82.04.288. Surcharge on Washington taxable income over $250,000,000 — Exemptions. (Effective until January 1, 2029.)
- § 82.04.289. Qualifying existing contracts. (Expires July 1, 2031.)
- § 82.04.290. Tax on service and other activities.
- § 82.04.29002. Additional tax on certain business and service activities.
- § 82.04.29004. Additional tax on financial institutions.
- § 82.04.29005. Tax on loan interest — High volume mortgage lender.
- § 82.04.2905. Tax on providing day care. (Effective until January 1, 2027.)
- § 82.04.2906. Tax on certain chemical dependency services. (Effective until January 1, 2027.)
- § 82.04.2907. Tax on royalties.
- § 82.04.2908. Tax on provision of room and domiciliary care to assisted living facility residents.
- § 82.04.2909. Tax on aluminum smelters. (Expires January 1, 2027.)
- § 82.04.293. International investment management services — Definitions.
- § 82.04.294. Tax on manufacturers or wholesalers of solar energy systems. (Expires July 1, 2032.)
- § 82.04.297. Internet access — Definitions.
- § 82.04.298. Tax on qualified grocery distribution cooperatives.
- § 82.04.299. Workforce education investment surcharge.
- § 82.04.301. Exemptions — Certain hospitals. (Expires January 1, 2030.)
- § 82.04.310. Exemptions — Public utilities — Electrical energy — Natural or manufactured gas.
- § 82.04.311. Exemptions — Tobacco settlement authority.
- § 82.04.315. Exemptions — International banking facilities.
- § 82.04.317. Exemptions — Motor vehicle sales by manufacturers at wholesale auctions to dealers.
- § 82.04.320. Exemptions — Insurance business activities.
- § 82.04.321. Exemptions — Qualified health plan patients.
- § 82.04.3221. Penalty and interest waiver — Insurance. (Expires January 1, 2029.)
- § 82.04.323. Exemption — Washington health benefit exchange.
- § 82.04.324. Exemptions — Qualifying blood, tissue, or blood and tissue banks.
- § 82.04.326. Exemptions — Qualified organ procurement organizations.
- § 82.04.327. Exemptions — Adult family homes.
- § 82.04.330. Exemptions — Sales of agricultural products.
- § 82.04.331. Exemptions — Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
- § 82.04.332. Exemptions — Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
- § 82.04.333. Exemptions — Small harvesters.
- § 82.04.334. Exemptions — Standing timber.
- § 82.04.335. Exemptions — Agricultural fairs.
- § 82.04.337. Exemptions — Amounts received by hop growers or dealers for processed hops shipped outside the state.
- § 82.04.338. Exemptions — Hop commodity commission or hop commodity board business.
- § 82.04.339. Exemptions — Day care provided by churches.
- § 82.04.3395. Exemptions — Child care resource and referral services by nonprofit organizations.
- § 82.04.340. Exemptions — Boxing, sparring, or wrestling matches.
- § 82.04.350. Exemptions — Racing.
- § 82.04.355. Exemptions — Ride sharing.
- § 82.04.360. Exemptions — Employees — Independent contractors — Booth renters.
- § 82.04.363. Exemptions — Camp or conference center — Items sold or furnished by nonprofit organization.
- § 82.04.3651. Exemptions — Amounts received by nonprofit organizations for fund-raising activities.
- § 82.04.367. Exemptions — Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
- § 82.04.368. Exemptions — Nonprofit organizations — Credit and debt services.
- § 82.04.370. Exemptions — Certain fraternal and beneficiary organizations.
- § 82.04.380. Exemptions — Certain corporations furnishing aid and relief.
- § 82.04.385. Exemptions — Operation of sheltered workshops.
- § 82.04.390. Exemptions — Amounts derived from sale of real estate.
- § 82.04.392. Exemptions — Mortgage brokers' third-party provider services trust accounts.
- § 82.04.399. Exemptions — Sales of academic transcripts.
- § 82.04.405. Credit unions — Tax — Exemptions.
- § 82.04.408. Exemptions — Housing finance commission.
- § 82.04.410. Exemptions — Hatching eggs and poultry.
- § 82.04.415. Exemptions — Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
- § 82.04.416. Exemptions — Operation of state route No. 16.
- § 82.04.418. Exemptions — Grants by United States government to municipal corporations or political subdivisions.
- § 82.04.419. Exemptions — County, city, town, school district, or fire district activity.
- § 82.04.4201. Exemptions — Sales/leasebacks by regional transit authorities.
- § 82.04.421. Exemptions — Out-of-state membership sales in discount programs.
- § 82.04.422. Exemptions — Wholesale sales of motor vehicles.
- § 82.04.423. Exemptions — Sales by certain out-of-state persons to or through direct seller's representatives.
- § 82.04.425. Exemptions — Accommodation sales.
- § 82.04.4251. Exemptions — Convention and tourism promotion.
- § 82.04.426. Exemptions — Semiconductor microchips. (Contingent effective date; contingent expiration date.)
- § 82.04.4261. Exemptions — Federal small business innovation research program.
- § 82.04.4262. Exemptions — Federal small business technology transfer program.
- § 82.04.4263. Exemptions — Income received by the life sciences discovery fund authority.
- § 82.04.4264. Exemptions — Nonprofit assisted living facilities — Room and domiciliary care.
- § 82.04.4265. Exemptions — Comprehensive cancer centers.
- § 82.04.4266. Exemptions — Fruit and vegetable businesses. (Expires July 1, 2035.)
- § 82.04.4267. Exemptions — Operation of parking/business improvement areas.
- § 82.04.4268. Exemptions — Dairy product businesses. (Expires July 1, 2035.)
- § 82.04.4269. Exemptions — Seafood product businesses. (Expires July 1, 2035.)
- § 82.04.427. Exemptions and credits — Pollution control facilities.
- § 82.04.4271. Deductions — Membership fees and certain service fees by nonprofit youth organization.
- § 82.04.4272. Deductions — Direct mail delivery charges.
- § 82.04.4274. Deductions — Nonprofit management companies — Personnel performing on-site functions.
- § 82.04.4275. Deductions — Child welfare services.
- § 82.04.4276. Deductions — Loans to rural electric cooperatives. (Expires January 1, 2034.)
- § 82.04.4281. Deductions — Investments, dividends, interest on loans — Rules.
- § 82.04.4282. Deductions — Fees, dues, charges.
- § 82.04.4283. Deductions — Cash discount taken by purchaser.
- § 82.04.4284. Deductions — Bad debts.
- § 82.04.4285. Deductions — Motor vehicle fuel and special fuel taxes.
- § 82.04.4286. Deductions — Nontaxable business.
- § 82.04.4287. Deductions — Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 — Materials and supplies used.
- § 82.04.4289. Exemption — Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
- § 82.04.4290. Deductions — Mental health services or substance use disorder treatment services. (Expires January 1, 2032.)
- § 82.04.4291. Deductions — Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
- § 82.04.4292. Deductions — Interest on investments or loans secured by mortgages or deeds of trust.
- § 82.04.4293. Deductions — Interest on obligations of the state, its political subdivisions, and municipal corporations.
- § 82.04.4294. Deductions — Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
- § 82.04.4295. Deductions — Manufacturing activities completed outside the United States.
- § 82.04.4296. Deductions — Reimbursement for accommodation expenditures by funeral homes.
- § 82.04.4297. Deductions — Compensation from public entities for health or social welfare services — Exception.
- § 82.04.4298. Deductions — Repair, maintenance, replacement, etc., of residential structures and commonly held property — Eligible organizations. (Effective until January 1, 2028.)
- § 82.04.431. "Health or social welfare organization" defined — Conditions for exemption — "Health or social welfare services" defined.
- § 82.04.4311. Deductions — Compensation received under the federal medicare program by certain hospitals or health centers.
- § 82.04.432. Deductions — Municipal sewer service fees or charges.
- § 82.04.4327. Deductions — Artistic and cultural organizations.
- § 82.04.4328. "Artistic or cultural organization" defined.
- § 82.04.433. Deductions — Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
- § 82.04.4331. Deductions — Insurance claims for state health care coverage.
- § 82.04.4332. Deductions — Tuition fees of foreign degree-granting institutions.
- § 82.04.4337. Deductions — Certain amounts received by assisted living facilities.
- § 82.04.4339. Deductions — Salmon recovery grants.
- § 82.04.43391. Deductions — Commercial aircraft loan interest and fees.
- § 82.04.43392. Deductions — Qualified dispute resolution centers.
- § 82.04.43393. Deductions — Paymaster services.
- § 82.04.43395. Deductions — Accountable community of health.
- § 82.04.43396. Deductions — Scan-down allowances.
- § 82.04.43397. Deductions — Processors of electronic transactions.
- § 82.04.436. Credit — Manufacture of alternative jet fuel.
- § 82.04.4361. Credit — Alternative jet fuel.
- § 82.04.440. Credit — Persons taxable on multiple activities.
- § 82.04.4451. Credit against tax due — Maximum credit — Table. (Effective until January 1, 2029.)
- § 82.04.4461. Credit — Preproduction development expenditures. (Expires July 1, 2040.)
- § 82.04.4463. Credit — Property and leasehold taxes paid on property used for manufacture of commercial airplanes. (Expires July 1, 2040.)
- § 82.04.447. Credit — Natural or manufactured gas purchased by direct service industrial customers — Reports.
- § 82.04.448. Credit — Manufacturing semiconductor materials. (Contingent effective date; contingent expiration date.)
- § 82.04.4481. Credit — Property taxes paid by aluminum smelter.
- § 82.04.4482. Credit — Sales of electricity or gas to an aluminum smelter.
- § 82.04.4486. Credit — Syrup taxes paid by buyer.
- § 82.04.4489. Credit — Motion picture competitiveness program.
- § 82.04.449. Credit — Washington customized employment training program — Report to the legislature. (Expires July 1, 2033.)
- § 82.04.4496. Credit — Clean alternative fuel commercial vehicles.
- § 82.04.4499. Credit — Equitable access to credit program. (Expires July 1, 2027.)
- § 82.04.450. Value of products, how determined.
- § 82.04.460. Apportionable income — Taxable in Washington and another state. (Effective until January 1, 2034.)
- § 82.04.462. Apportionable income.
- § 82.04.470. Wholesale sale — Reseller permit — Exemption certificates — Burden of proof — Tax liability.
- § 82.04.480. Sales in own name — Sales as agent.
- § 82.04.500. Tax part of operating overhead.
- § 82.04.510. General administrative provisions invoked.
- § 82.04.520. Administrative provisions for motor vehicle sales by courtesy dealers.
- § 82.04.530. Telecommunications service providers — Calculation of gross proceeds.
- § 82.04.535. Gross proceeds of sales calculation for mobile telecommunications service provider.
- § 82.04.540. Professional employer organizations — Taxable under RCW 82.04.290(2) — Deduction.
- § 82.04.545. Exemptions — Sales of electricity or gas to silicon smelters. (Contingent expiration date.)
- § 82.04.600. Exemptions — Materials printed in county, city, town, school district, educational service district, library or library district.
- § 82.04.601. Exemptions — Affixing stamp services for cigarette sales.
- § 82.04.610. Exemptions — Import or export commerce.
- § 82.04.615. Exemptions — Certain limited purpose public corporations, commissions, and authorities.
- § 82.04.620. Exemptions — Certain prescription drugs.
- § 82.04.627. Exemptions — Commercial airplane parts.
- § 82.04.628. Exemptions — Commercial fertilizer, agricultural crop protection products, and seed.
- § 82.04.635. Exemptions — Nonprofits providing legal services to low-income persons.
- § 82.04.640. Exemptions — Washington vaccine association — Certain assessments received.
- § 82.04.642. Exemptions — Rounding-up adjustments — No deduction for rounding-down adjustments.
- § 82.04.645. Exemptions — Financial institutions — Amounts received from certain affiliated persons.
- § 82.04.650. Exemptions — Investment conduits and securitization entities.
- § 82.04.655. Exemptions — Joint municipal utility services authorities.
- § 82.04.660. Exemptions — Environmental handling charges — Mercury-containing lights. (Effective until January 1, 2035.)
- § 82.04.665. Exemptions — Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
- § 82.04.750. Exemptions — Restaurant employee meals.
- § 82.04.755. Exemptions — Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
- § 70A.200.140. Waste reduction, recycling, and litter control account — Distribution.
- § 82.04.756. Exemptions — Cannabis cooperatives.
- § 82.04.758. Exceptions — Services for farms.
- § 82.04.759. Exemptions — Newspapers — Eligible digital content. (Effective until January 1, 2034.)
- § 82.04.760. Tax preferences — Expiration dates.
- § 82.04.765. Exemptions — Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
- § 82.04.767. Exemptions — Qualifying grants — National emergency or state of emergency.
- § 82.04.769. Application of chapter — Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
- § 82.04.770. Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
- § 82.04.775. Application of chapter — Amounts received under chapter 70A.535 RCW.
- § 82.04.777. Application of chapter — Amounts received under chapter 70A.555 RCW.
- § 82.04.900. Construction — 1961 c 15.
- § 35.21.280. Tax on admissions — Exceptions.
- § 82.08.010. Definitions.
- § 82.08.011. Retail car rental — Definition.
- § 82.08.015. Construction — Chapter applicable to state registered domestic partnerships — 2009 c 521.
- § 82.08.020. Tax imposed — Retail sales — Retail car rental — Recreational vessels.
- § 82.08.0201. Rental cars — Estimate of tax revenue.
- § 82.08.0202. Retail sales of linen and uniform supply services.
- § 82.08.0203. Exemptions — Trail grooming services.
- § 82.08.0205. Exemptions — Waste vegetable oil.
- § 82.08.0206. Credits — Working families — Eligible low-income persons — Penalties. (Effective until January 1, 2029; contingent expiration date.)
- § 82.08.02061. Exemptions — Working families — Reports to legislature.
- § 82.08.0207. Exemptions — Adapted housing — Disabled veterans — Construction.
- § 82.08.0208. Exemptions — Digital codes.
- § 82.08.0209. Exemptions — Qualifying grant.
- § 82.08.0251. Exemptions — Casual and isolated sales.
- § 82.08.0252. Exemptions — Sales by persons taxable under chapter 82.16 RCW.
- § 82.08.02525. Exemptions — Sale of copied public records by state and local agencies.
- § 82.08.0253. Exemptions — Sale and distribution of newspapers.
- § 82.08.02535. Exemptions — Sales and distribution of magazines or periodicals by subscription for fund-raising.
- § 82.08.02537. Exemptions — Sales of academic transcripts.
- § 82.08.0254. Exemptions — Nontaxable sales.
- § 82.08.0255. Exemptions — Sales of motor vehicle and special fuel — Conditions — Credit or refund of special fuel used outside this state in interstate commerce.
- § 82.08.0256. Exemptions — Sale of the operating property of a public utility to the state or a political subdivision.
- § 82.08.02565. Exemptions — Sales of machinery and equipment for manufacturing, research and development, or a testing operation — Labor and services for installation — Exemption certificate — Rules.