Revised Code of Washington
Chapter 82.14 - Local Retail Sales and Use Taxes.
82.14.490 - Sourcing—Sales and use taxes.

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.14 - Local Retail Sales and Use Taxes.

82.14.010 - Legislative finding—Purpose.

82.14.020 - Definitions.

82.14.030 - Sales and use taxes authorized—Additional taxes authorized—Maximum rates.

82.14.032 - Alteration of tax rate pursuant to government service agreement.

82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement.

82.14.036 - Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.

82.14.040 - County ordinance to contain credit provision.

82.14.045 - Sales and use taxes for public transportation systems.

82.14.0455 - Sales and use tax for transportation benefit districts.

82.14.048 - Sales and use taxes for public facilities districts—Definitions.

82.14.0485 - Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.

82.14.0486 - State contribution for baseball stadium limited.

82.14.049 - Sales and use tax for public sports facilities—Tax upon retail rental car rentals.

82.14.0494 - Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.

82.14.050 - Administration and collection—Local sales and use tax account.

82.14.055 - Tax changes.

82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.

82.14.070 - Uniformity—Rule making—Model ordinance.

82.14.080 - Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.

82.14.090 - Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.

82.14.212 - Transfer of funds pursuant to government service agreement.

82.14.215 - Apportionment and distribution—Withholding revenue for noncompliance.

82.14.230 - Natural or manufactured gas—Cities may impose use tax.

82.14.300 - Local government criminal justice assistance—Finding.

82.14.310 - County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.

82.14.320 - Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.

82.14.330 - Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.

82.14.340 - Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.

82.14.350 - Sales and use tax for juvenile detention facilities and jails—Colocation.

82.14.360 - Special stadium sales and use taxes.

82.14.370 - Sales and use tax for public facilities in rural counties.

82.14.390 - Sales and use tax for regional centers.

82.14.400 - Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.

82.14.410 - Sales of lodging tax rate changes.

82.14.415 - Sales and use tax for cities to offset municipal service costs to newly annexed areas.

82.14.420 - Sales and use tax for emergency communication systems and facilities.

82.14.430 - Sales and use tax for regional transportation investment district.

82.14.440 - Sales and use tax for passenger-only ferry service.

82.14.445 - Sales and use tax for passenger-only ferry service districts.

82.14.450 - Sales and use tax for counties and cities.

82.14.455 - Exemptions—Machinery and equipment used in generating electricity.

82.14.457 - Sales and use tax for digital goods—Apportionment.

82.14.460 - Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.

82.14.465 - Hospital benefit zones—Sales and use tax—Definitions.

82.14.470 - Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.

82.14.475 - Sales and use tax for the local infrastructure financing tool program.

82.14.480 - Sales and use tax for health sciences and services authorities.

82.14.485 - Sales and use taxes for regional centers.

82.14.490 - Sourcing—Sales and use taxes.

82.14.505 - Local revitalization financing—Demonstration projects.

82.14.510 - Sales and use tax for local revitalization financing.

82.14.515 - Use of sales and use tax funds—Local revitalization financing.

82.14.525 - Sales and use tax.

82.14.530 - Sales and use tax for housing and related services.

82.14.532 - Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.

82.14.540 - Affordable and supportive housing—Sales and use tax.

82.14.545 - Mitigation payments.

82.14.550 - Manufacturing and warehousing job centers account.

82.14.820 - Warehouse and grain elevators and distribution centers—Exemption does not apply.