Revised Code of Washington
Chapter 82.04 - Business and Occupation Tax.
82.04.140 - "Business."

RCW 82.04.140
"Business."

"Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.

[ 1961 c 15 § 82.04.140. Prior: 1955 c 389 § 15; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.04 - Business and Occupation Tax.

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."

82.04.050 - "Sale at retail," "retail sale."

82.04.051 - "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.

82.04.060 - "Sale at wholesale," "wholesale sale."

82.04.062 - "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.

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.

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.

82.04.240 - Tax on manufacturers.

82.04.2403 - Manufacturer tax not applicable to cleaning fish.

82.04.2404 - Manufacturers—Processors for hire—Semiconductor materials.

82.04.250 - Tax on retailers.

82.04.255 - Tax on real estate brokers.

82.04.257 - Tax on digital products and services.

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...

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.

82.04.263 - Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.

82.04.270 - Tax on wholesalers.

82.04.272 - Tax on warehousing and reselling prescription drugs.

82.04.280 - Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, government contractors—Cold storage w...

82.04.285 - Tax on contests of chance.

82.04.286 - Tax on horse races.

82.04.290 - Tax on service and other activities.

82.04.29001 - Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.

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—2012 2nd sp.s. c 6.

82.04.2905 - Tax on providing day care.

82.04.2906 - Tax on certain chemical dependency services.

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.

82.04.293 - International investment management services—Definitions.

82.04.294 - Tax on manufacturers or wholesalers of solar energy systems.

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.

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.

82.04.321 - Exemptions—Qualified health plan patients.

82.04.322 - Exemptions—Health maintenance organization, health care service contractor, certified health plan.

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 - Exemptions—Credit unions.

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.

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.

82.04.4267 - Exemptions—Operation of parking/business improvement areas.

82.04.4268 - Exemptions—Dairy product businesses.

82.04.4269 - Exemptions—Seafood product businesses.

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.

82.04.4281 - Deductions—Investments, dividends, interest on loans.

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.

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.

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.

82.04.434 - Credit—Public safety standards and testing.

82.04.440 - Credit—Persons taxable on multiple activities.

82.04.4451 - Credit against tax due—Maximum credit—Table.

82.04.44525 - Credit—New employment for international service activities in eligible areas—Designation of census tracts for eligibility—Records—Tax due upon ineligibility—Interest assessment—Information from employment security department.

82.04.4461 - Credit—Preproduction development expenditures.

82.04.4463 - Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.

82.04.447 - Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.

82.04.448 - Credit—Manufacturing semiconductor materials.

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.

82.04.4496 - Credit—Clean alternative fuel commercial vehicles.

82.04.4497 - Credit—Sale or exchange of long-term capital assets.

82.04.4498 - Credit—Businesses that hire veterans.

82.04.4499 - Credit—Equitable access to credit program.

82.04.450 - Value of products, how determined.

82.04.460 - Apportionable income—Taxable in Washington and another state.

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.

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.

82.04.645 - 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.

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).

82.04.756 - Exemptions—Cannabis cooperatives.

82.04.758 - Exceptions—Services for farms.

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.

82.04.770 - 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.

82.04.900 - Construction—1961 c 15.