RCW 82.04.170
"Tuition fee."
"Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. "Educational institution," as used in this section, means only those institutions created or generally accredited as such by the state and includes educational programs that such educational institution cosponsors with a nonprofit organization, as defined by the internal revenue code Sec. 501(c)(3), if such educational institution grants college credit for coursework successfully completed through the educational program, or an approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW, and in accordance with RCW 82.04.4332 or defined as a degree-granting institution under RCW 28B.85.010(3) and accredited by an accrediting association recognized by the United States secretary of education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions.
[ 1993 sp.s. c 18 § 37; 1993 c 181 § 13; 1992 c 206 § 1; 1985 c 135 § 1; 1961 c 15 § 82.04.170. Prior: 1955 c 389 § 18; 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.]
NOTES:
Reviser's note: This section was amended by 1993 c 181 § 13 and by 1993 sp.s. c 18 § 37, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—1993 sp.s. c 18: See note following RCW 28B.12.060.
Effective dates—1992 c 206: "This act shall take effect July 1, 1992, except sections 7 and 8 of this act which shall take effect January 1, 1993, and sections 9 through 12 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect June 1, 1992." [ 1992 c 206 § 16.]
Structure Revised Code of Washington
Chapter 82.04 - Business and Occupation Tax.
82.04.020 - "Tax year," "taxable year."
82.04.030 - "Person," "company."
82.04.035 - "Plantation Christmas trees."
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."
82.04.065 - 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."
82.04.130 - "Commercial or industrial use."
82.04.150 - "Engaging in business."
82.04.192 - Digital products definitions.
82.04.200 - "In this state," "within this state."
82.04.212 - "Retail store or outlet."
82.04.213 - "Agricultural product," "farmer," "cannabis."
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.
82.04.255 - Tax on real estate brokers.
82.04.257 - Tax on digital products and services.
82.04.258 - Digital products—Apportionable income.
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.
82.04.270 - Tax on wholesalers.
82.04.272 - Tax on warehousing and reselling prescription drugs.
82.04.285 - Tax on contests of chance.
82.04.286 - Tax on horse races.
82.04.290 - Tax on service and other activities.
82.04.29002 - 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.
82.04.323 - 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.
82.04.333 - Exemptions—Small harvesters.
82.04.334 - Exemptions—Standing timber.
82.04.335 - Exemptions—Agricultural fairs.
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.
82.04.368 - 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.
82.04.416 - Exemptions—Operation of state route No. 16.
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.
82.04.425 - 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.
82.04.4290 - Deductions—Mental health services or substance use disorder treatment services.
82.04.4292 - Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
82.04.4295 - Deductions—Manufacturing activities completed outside the United States.
82.04.4296 - Deductions—Reimbursement for accommodation expenditures by funeral homes.
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.
82.04.4331 - 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.
82.04.4461 - Credit—Preproduction development expenditures.
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.
82.04.601 - 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.
82.04.756 - Exemptions—Cannabis cooperatives.
82.04.758 - Exceptions—Services for farms.
82.04.760 - Tax preferences—Expiration dates.
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.