RCW 82.02.230
One statewide rate and one jurisdiction-wide rate for sales and use taxes.
(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
(2) There shall be one jurisdiction-wide rate for local sales and use taxes imposed at levels below the state level. This subsection does not apply to the taxes imposed by chapter 67.28 RCW, RCW 35.21.280, 36.38.010, 36.38.040, * 67.40.090, 82.80.030, or 82.14.360, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
[ 2009 c 289 § 3; 2004 c 153 § 405; 2003 c 168 § 801.]
NOTES:
*Reviser's note: RCW 67.40.090 was repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Structure Revised Code of Washington
Chapter 82.02 - General Provisions.
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.
82.02.210 - 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.