Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.04 - Business and Occupation Tax.

82.04.040 - "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization." - RCW 82.04.040 "Sale," "casual or isolated sale," "lease or rental,"...

82.04.050 - "Sale at retail," "retail sale." - RCW 82.04.050 "Sale at retail," "retail sale." (1)(a) "Sale at...

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

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

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

82.04.065 - Telephone, telecommunications, and ancillary services—Definitions. - RCW 82.04.065 Telephone, telecommunications, and ancillary services—Definitions. (1) "800 service"...

82.04.066 - "Engaging within this state," "engaging within the state." - RCW 82.04.066 "Engaging within this state," "engaging within the state."...

82.04.067 - Substantial nexus—Engaging in business. - RCW 82.04.067 Substantial nexus—Engaging in business. (1) A person engaging...

82.04.070 - "Gross proceeds of sales." - RCW 82.04.070 "Gross proceeds of sales." "Gross proceeds of sales"...

82.04.080 - "Gross income of the business." - RCW 82.04.080 "Gross income of the business." (1) "Gross income...

82.04.090 - "Value proceeding or accruing." - RCW 82.04.090 "Value proceeding or accruing." "Value proceeding or accruing"...

82.04.100 - "Extractor." - RCW 82.04.100 "Extractor." "Extractor" means every person who from the...

82.04.110 - "Manufacturer." - RCW 82.04.110 "Manufacturer." (1) Except as otherwise provided in this...

82.04.120 - "To manufacture." - RCW 82.04.120 "To manufacture." (1) "To manufacture" embraces all activities...

82.04.130 - "Commercial or industrial use." - RCW 82.04.130 "Commercial or industrial use." "Commercial or industrial use"...

82.04.140 - "Business." - RCW 82.04.140 "Business." "Business" includes all activities engaged in with...

82.04.150 - "Engaging in business." - RCW 82.04.150 "Engaging in business." "Engaging in business" means commencing,...

82.04.160 - "Cash discount." - RCW 82.04.160 "Cash discount." "Cash discount" means a deduction from...

82.04.170 - "Tuition fee." - RCW 82.04.170 "Tuition fee." "Tuition fee" includes library, laboratory, health...

82.04.180 - "Successor." - RCW 82.04.180 "Successor." (1) "Successor" means: (a) Any person to...

82.04.190 - "Consumer." - RCW 82.04.190 "Consumer." "Consumer" means the following: (1) Except as...

82.04.192 - Digital products definitions. - RCW 82.04.192 Digital products definitions. (1) "Digital audio works" means...

82.04.200 - "In this state," "within this state." - RCW 82.04.200 "In this state," "within this state." "In this...

82.04.210 - "By-product." - RCW 82.04.210 "By-product." "By-product" means any additional product, other than...

82.04.212 - "Retail store or outlet." - RCW 82.04.212 "Retail store or outlet." "Retail store or outlet"...

82.04.213 - "Agricultural product," "farmer," "cannabis." - RCW 82.04.213 "Agricultural product," "farmer," "cannabis." (1) "Agricultural product" means...

82.04.214 - "Newspaper." - RCW 82.04.214 "Newspaper." (1) "Newspaper" means: (a) A publication issued...

82.04.215 - "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights." - RCW 82.04.215 "Computer," "computer software," "custom software," "customization of prewritten...

82.04.216 - Exclusion of steam, electricity, or electrical energy from definition of certain terms. - RCW 82.04.216 Exclusion of steam, electricity, or electrical energy from...

82.04.217 - "Direct service industrial customer," "aluminum smelter." - RCW 82.04.217 "Direct service industrial customer," "aluminum smelter." (1) "Direct...

82.04.220 - Business and occupation tax imposed. - RCW 82.04.220 Business and occupation tax imposed. (1) There is...

82.04.230 - Tax upon extractors. - RCW 82.04.230 Tax upon extractors. Upon every person engaging within...

82.04.240 - Tax on manufacturers. - RCW 82.04.240 Tax on manufacturers. (Contingent expiration date.) Upon every...

82.04.2403 - Manufacturer tax not applicable to cleaning fish. - RCW 82.04.2403 Manufacturer tax not applicable to cleaning fish. The...

82.04.2404 - Manufacturers—Processors for hire—Semiconductor materials. - RCW 82.04.2404 Manufacturers—Processors for hire—Semiconductor materials. (Expires December 1, 2028.)...

82.04.250 - Tax on retailers. - RCW 82.04.250 Tax on retailers. (1) Upon every person engaging...

82.04.255 - Tax on real estate brokers. - RCW 82.04.255 Tax on real estate brokers. (1) Upon every...

82.04.257 - Tax on digital products and services. - RCW 82.04.257 Tax on digital products and services. (1) Except...

82.04.258 - Digital products—Apportionable income. - RCW 82.04.258 Digital products—Apportionable income. (1)(a) Any person subject to...

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... - RCW 82.04.260 Tax on manufacturers and processors of various foods...

82.04.2602 - Tax on commercial airplane activities—Conditions for rate reduction. - RCW 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. - RCW 82.04.261 Surcharge on timber and wood product manufacturers, extractors,...

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

82.04.270 - Tax on wholesalers. - RCW 82.04.270 Tax on wholesalers. Upon every person engaging within...

82.04.272 - Tax on warehousing and reselling prescription drugs. - RCW 82.04.272 Tax on warehousing and reselling prescription drugs. (1)...

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... - RCW 82.04.280 Tax on printers, publishers, highway contractors, extracting or...

82.04.285 - Tax on contests of chance. - RCW 82.04.285 Tax on contests of chance. (1) Upon every...

82.04.286 - Tax on horse races. - RCW 82.04.286 Tax on horse races. (1) Upon every person...

82.04.290 - Tax on service and other activities. - RCW 82.04.290 Tax on service and other activities. (1) Upon...

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

82.04.29002 - Additional tax on certain business and service activities. - RCW 82.04.29002 Additional tax on certain business and service activities....

82.04.29004 - Additional tax on financial institutions. - RCW 82.04.29004 Additional tax on financial institutions. (1) Beginning January...

82.04.29005 - Tax on loan interest—2012 2nd sp.s. c 6. - RCW 82.04.29005 Tax on loan interest—2012 2nd sp.s. c 6....

82.04.2905 - Tax on providing day care. - RCW 82.04.2905 Tax on providing day care. Upon every person...

82.04.2906 - Tax on certain chemical dependency services. - RCW 82.04.2906 Tax on certain chemical dependency services. (1) Upon...

82.04.2907 - Tax on royalties. - RCW 82.04.2907 Tax on royalties. (1) Upon every person engaging...

82.04.2908 - Tax on provision of room and domiciliary care to assisted living facility residents. - RCW 82.04.2908 Tax on provision of room and domiciliary care...

82.04.2909 - Tax on aluminum smelters. - RCW 82.04.2909 Tax on aluminum smelters. (Expires January 1, 2027.)...

82.04.293 - International investment management services—Definitions. - RCW 82.04.293 International investment management services—Definitions. For purposes of RCW...

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

82.04.297 - Internet access—Definitions. - RCW 82.04.297 Internet access—Definitions. (1) The provision of internet access...

82.04.298 - Tax on qualified grocery distribution cooperatives. - RCW 82.04.298 Tax on qualified grocery distribution cooperatives. (1) The...

82.04.299 - Workforce education investment surcharge. - RCW 82.04.299 Workforce education investment surcharge. (1)(a) Beginning with business...

82.04.301 - Exemptions—Certain hospitals. - RCW 82.04.301 Exemptions—Certain hospitals. (Expires January 1, 2030.) (1) This...

82.04.310 - Exemptions—Public utilities—Electrical energy—Natural or manufactured gas. - RCW 82.04.310 Exemptions—Public utilities—Electrical energy—Natural or manufactured gas. (1) This...

82.04.311 - Exemptions—Tobacco settlement authority. - RCW 82.04.311 Exemptions—Tobacco settlement authority. This chapter does not apply...

82.04.315 - Exemptions—International banking facilities. - RCW 82.04.315 Exemptions—International banking facilities. This chapter shall not apply...

82.04.317 - Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers. - RCW 82.04.317 Exemptions—Motor vehicle sales by manufacturers at wholesale auctions...

82.04.320 - Exemptions—Insurance business. - RCW 82.04.320 Exemptions—Insurance business. (1) Except as otherwise provided in...

82.04.321 - Exemptions—Qualified health plan patients. - RCW 82.04.321 Exemptions—Qualified health plan patients. This chapter does not...

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

82.04.323 - Exemption—Washington health benefit exchange. - RCW 82.04.323 Exemption—Washington health benefit exchange. The taxes imposed by...

82.04.324 - Exemptions—Qualifying blood, tissue, or blood and tissue banks. - RCW 82.04.324 Exemptions—Qualifying blood, tissue, or blood and tissue banks....

82.04.326 - Exemptions—Qualified organ procurement organizations. - RCW 82.04.326 Exemptions—Qualified organ procurement organizations. This chapter does not...

82.04.327 - Exemptions—Adult family homes. - RCW 82.04.327 Exemptions—Adult family homes. This chapter does not apply...

82.04.330 - Exemptions—Sales of agricultural products. - RCW 82.04.330 Exemptions—Sales of agricultural products. (1) This chapter does...

82.04.331 - Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others. - RCW 82.04.331 Exemptions—Wholesale sales to farmers of seed for planting,...

82.04.332 - Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. - RCW 82.04.332 Exemptions—Buying and selling at wholesale unprocessed milk, wheat,...

82.04.333 - Exemptions—Small harvesters. - RCW 82.04.333 Exemptions—Small harvesters. In computing tax under this chapter,...

82.04.334 - Exemptions—Standing timber. - RCW 82.04.334 Exemptions—Standing timber. This chapter does not apply to...

82.04.335 - Exemptions—Agricultural fairs. - RCW 82.04.335 Exemptions—Agricultural fairs. This chapter shall not apply to...

82.04.337 - Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state. - RCW 82.04.337 Exemptions—Amounts received by hop growers or dealers for...

82.04.338 - Exemptions—Hop commodity commission or hop commodity board business. - RCW 82.04.338 Exemptions—Hop commodity commission or hop commodity board business....

82.04.339 - Exemptions—Day care provided by churches. - RCW 82.04.339 Exemptions—Day care provided by churches. This chapter shall...

82.04.3395 - Exemptions—Child care resource and referral services by nonprofit organizations. - RCW 82.04.3395 Exemptions—Child care resource and referral services by nonprofit...

82.04.340 - Exemptions—Boxing, sparring, or wrestling matches. - RCW 82.04.340 Exemptions—Boxing, sparring, or wrestling matches. This chapter shall...

82.04.350 - Exemptions—Racing. - RCW 82.04.350 Exemptions—Racing. Except as provided in RCW 82.04.286(1), this...

82.04.355 - Exemptions—Ride sharing. - RCW 82.04.355 Exemptions—Ride sharing. This chapter does not apply to...

82.04.360 - Exemptions—Employees—Independent contractors—Booth renters. - RCW 82.04.360 Exemptions—Employees—Independent contractors—Booth renters. (1) This chapter does not...

82.04.363 - Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization. - RCW 82.04.363 Exemptions—Camp or conference center—Items sold or furnished by...

82.04.3651 - Exemptions—Amounts received by nonprofit organizations for fund-raising activities. - RCW 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. - RCW 82.04.367 Exemptions—Nonprofit organizations that are guarantee agencies, issue debt,...

82.04.368 - Exemptions—Nonprofit organizations—Credit and debt services. - RCW 82.04.368 Exemptions—Nonprofit organizations—Credit and debt services. This chapter does...

82.04.370 - Exemptions—Certain fraternal and beneficiary organizations. - RCW 82.04.370 Exemptions—Certain fraternal and beneficiary organizations. This chapter shall...

82.04.380 - Exemptions—Certain corporations furnishing aid and relief. - RCW 82.04.380 Exemptions—Certain corporations furnishing aid and relief. This chapter...

82.04.385 - Exemptions—Operation of sheltered workshops. - RCW 82.04.385 Exemptions—Operation of sheltered workshops. This chapter shall not...

82.04.390 - Exemptions—Amounts derived from sale of real estate. - RCW 82.04.390 Exemptions—Amounts derived from sale of real estate. This...

82.04.392 - Exemptions—Mortgage brokers' third-party provider services trust accounts. - RCW 82.04.392 Exemptions—Mortgage brokers' third-party provider services trust accounts. This...

82.04.399 - Exemptions—Sales of academic transcripts. - RCW 82.04.399 Exemptions—Sales of academic transcripts. This chapter does not...

82.04.405 - Exemptions—Credit unions. - RCW 82.04.405 Exemptions—Credit unions. This chapter shall not apply to...

82.04.408 - Exemptions—Housing finance commission. - RCW 82.04.408 Exemptions—Housing finance commission. This chapter does not apply...

82.04.410 - Exemptions—Hatching eggs and poultry. - RCW 82.04.410 Exemptions—Hatching eggs and poultry. This chapter shall not...

82.04.415 - Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs. - RCW 82.04.415 Exemptions—Sand, gravel and rock taken from county or...

82.04.416 - Exemptions—Operation of state route No. 16. - RCW 82.04.416 Exemptions—Operation of state route No. 16. This chapter...

82.04.418 - Exemptions—Grants by United States government to municipal corporations or political subdivisions. - RCW 82.04.418 Exemptions—Grants by United States government to municipal corporations...

82.04.419 - Exemptions—County, city, town, school district, or fire district activity. - RCW 82.04.419 Exemptions—County, city, town, school district, or fire district...

82.04.4201 - Exemptions—Sales/leasebacks by regional transit authorities. - RCW 82.04.4201 Exemptions—Sales/leasebacks by regional transit authorities. This chapter does...

82.04.421 - Exemptions—Out-of-state membership sales in discount programs. - RCW 82.04.421 Exemptions—Out-of-state membership sales in discount programs. (1) For...

82.04.422 - Exemptions—Wholesale sales of motor vehicles. - RCW 82.04.422 Exemptions—Wholesale sales of motor vehicles. (1) This chapter...

82.04.423 - Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives. - RCW 82.04.423 Exemptions—Sales by certain out-of-state persons to or through...

82.04.425 - Exemptions—Accommodation sales. - RCW 82.04.425 Exemptions—Accommodation sales. This chapter shall not apply to...

82.04.4251 - Exemptions—Convention and tourism promotion. - RCW 82.04.4251 Exemptions—Convention and tourism promotion. This chapter does not...

82.04.426 - Exemptions—Semiconductor microchips. - RCW 82.04.426 Exemptions—Semiconductor microchips. (Contingent effective date; contingent expiration date.)...

82.04.4261 - Exemptions—Federal small business innovation research program. - RCW 82.04.4261 Exemptions—Federal small business innovation research program. This chapter...

82.04.4262 - Exemptions—Federal small business technology transfer program. - RCW 82.04.4262 Exemptions—Federal small business technology transfer program. This chapter...

82.04.4263 - Exemptions—Income received by the life sciences discovery fund authority. - RCW 82.04.4263 Exemptions—Income received by the life sciences discovery fund...

82.04.4264 - Exemptions—Nonprofit assisted living facilities—Room and domiciliary care. - RCW 82.04.4264 Exemptions—Nonprofit assisted living facilities—Room and domiciliary care. (1)...

82.04.4265 - Exemptions—Comprehensive cancer centers. - RCW 82.04.4265 Exemptions—Comprehensive cancer centers. (1) This chapter does not...

82.04.4266 - Exemptions—Fruit and vegetable businesses. - RCW 82.04.4266 Exemptions—Fruit and vegetable businesses. (Expires July 1, 2025.)...

82.04.4267 - Exemptions—Operation of parking/business improvement areas. - RCW 82.04.4267 Exemptions—Operation of parking/business improvement areas. This chapter does...

82.04.4268 - Exemptions—Dairy product businesses. - RCW 82.04.4268 Exemptions—Dairy product businesses. (Expires July 1, 2025.) (1)...

82.04.4269 - Exemptions—Seafood product businesses. - RCW 82.04.4269 Exemptions—Seafood product businesses. (Expires July 1, 2025.) (1)...

82.04.427 - Exemptions and credits—Pollution control facilities. - RCW 82.04.427 Exemptions and credits—Pollution control facilities. See chapter 82.34...

82.04.4271 - Deductions—Membership fees and certain service fees by nonprofit youth organization. - RCW 82.04.4271 Deductions—Membership fees and certain service fees by nonprofit...

82.04.4272 - Deductions—Direct mail delivery charges. - RCW 82.04.4272 Deductions—Direct mail delivery charges. (1) In computing tax...

82.04.4274 - Deductions—Nonprofit management companies—Personnel performing on-site functions. - RCW 82.04.4274 Deductions—Nonprofit management companies—Personnel performing on-site functions. (1) In...

82.04.4275 - Deductions—Child welfare services. - RCW 82.04.4275 Deductions—Child welfare services. (1) A health or social...

82.04.4281 - Deductions—Investments, dividends, interest on loans. - RCW 82.04.4281 Deductions—Investments, dividends, interest on loans. (1) In computing...

82.04.4282 - Deductions—Fees, dues, charges. - RCW 82.04.4282 Deductions—Fees, dues, charges. In computing tax there may...

82.04.4283 - Deductions—Cash discount taken by purchaser. - RCW 82.04.4283 Deductions—Cash discount taken by purchaser. In computing tax...

82.04.4284 - Deductions—Bad debts. - RCW 82.04.4284 Deductions—Bad debts. (1) In computing tax there may...

82.04.4285 - Deductions—Motor vehicle fuel and special fuel taxes. - RCW 82.04.4285 Deductions—Motor vehicle fuel and special fuel taxes. In...

82.04.4286 - Deductions—Nontaxable business. - RCW 82.04.4286 Deductions—Nontaxable business. In computing tax there may be...

82.04.4287 - Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used. - RCW 82.04.4287 Deductions—Compensation for receiving, washing, etc., horticultural products for...

82.04.4289 - Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations. - RCW 82.04.4289 Exemption—Compensation for patient services or attendant sales of...

82.04.4290 - Deductions—Mental health services or substance use disorder treatment services. - RCW 82.04.4290 Deductions—Mental health services or substance use disorder treatment...

82.04.4291 - Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290. - RCW 82.04.4291 Deductions—Compensation received by a political subdivision from another...

82.04.4292 - Deductions—Interest on investments or loans secured by mortgages or deeds of trust. - RCW 82.04.4292 Deductions—Interest on investments or loans secured by mortgages...

82.04.4293 - Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations. - RCW 82.04.4293 Deductions—Interest on obligations of the state, its political...

82.04.4294 - Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives. - RCW 82.04.4294 Deductions—Interest on loans to farmers and ranchers, producers...

82.04.4295 - Deductions—Manufacturing activities completed outside the United States. - RCW 82.04.4295 Deductions—Manufacturing activities completed outside the United States. In...

82.04.4296 - Deductions—Reimbursement for accommodation expenditures by funeral homes. - RCW 82.04.4296 Deductions—Reimbursement for accommodation expenditures by funeral homes. In...

82.04.4297 - Deductions—Compensation from public entities for health or social welfare services—Exception. - RCW 82.04.4297 Deductions—Compensation from public entities for health or social...

82.04.4298 - Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations. - RCW 82.04.4298 Deductions—Repair, maintenance, replacement, etc., of residential structures and...

82.04.431 - "Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined. - RCW 82.04.431 "Health or social welfare organization" defined—Conditions for exemption—"Health...

82.04.4311 - Deductions—Compensation received under the federal medicare program by certain hospitals or health centers. - RCW 82.04.4311 Deductions—Compensation received under the federal medicare program by...

82.04.432 - Deductions—Municipal sewer service fees or charges. - RCW 82.04.432 Deductions—Municipal sewer service fees or charges. In computing...

82.04.4327 - Deductions—Artistic and cultural organizations. - RCW 82.04.4327 Deductions—Artistic and cultural organizations. In computing tax under...

82.04.4328 - "Artistic or cultural organization" defined. - RCW 82.04.4328 "Artistic or cultural organization" defined. (1) For the...

82.04.433 - Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce. - RCW 82.04.433 Deductions—Sales of fuel for consumption outside United States'...

82.04.4331 - Deductions—Insurance claims for state health care coverage. - RCW 82.04.4331 Deductions—Insurance claims for state health care coverage. In...

82.04.4332 - Deductions—Tuition fees of foreign degree-granting institutions. - RCW 82.04.4332 Deductions—Tuition fees of foreign degree-granting institutions. An approved...

82.04.4337 - Deductions—Certain amounts received by assisted living facilities. - RCW 82.04.4337 Deductions—Certain amounts received by assisted living facilities. (1)...

82.04.4339 - Deductions—Salmon recovery grants. - RCW 82.04.4339 Deductions—Salmon recovery grants. (1) In computing tax there...

82.04.43391 - Deductions—Commercial aircraft loan interest and fees. - RCW 82.04.43391 Deductions—Commercial aircraft loan interest and fees. (1) In...

82.04.43392 - Deductions—Qualified dispute resolution centers. - RCW 82.04.43392 Deductions—Qualified dispute resolution centers. (1) A qualified dispute...

82.04.43393 - Deductions—Paymaster services. - RCW 82.04.43393 Deductions—Paymaster services. (1) In computing tax there may...

82.04.43395 - Deductions—Accountable community of health. - RCW 82.04.43395 Deductions—Accountable community of health. (1) An accountable community...

82.04.43396 - Deductions—Scan-down allowances. - RCW 82.04.43396 Deductions—Scan-down allowances. (1) In computing tax under RCW...

82.04.434 - Credit—Public safety standards and testing. - RCW 82.04.434 Credit—Public safety standards and testing. (1) There may...

82.04.440 - Credit—Persons taxable on multiple activities. - RCW 82.04.440 Credit—Persons taxable on multiple activities. (1) Every person...

82.04.4451 - Credit against tax due—Maximum credit—Table. - RCW 82.04.4451 Credit against tax due—Maximum credit—Table. (1) In computing...

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. - RCW 82.04.44525 Credit—New employment for international service activities in eligible...

82.04.4461 - Credit—Preproduction development expenditures. - RCW 82.04.4461 Credit—Preproduction development expenditures. (Expires July 1, 2040.) (1)(a)(i)...

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

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

82.04.448 - Credit—Manufacturing semiconductor materials. - RCW 82.04.448 Credit—Manufacturing semiconductor materials. (Contingent effective date; contingent expiration...

82.04.4481 - Credit—Property taxes paid by aluminum smelter. - RCW 82.04.4481 Credit—Property taxes paid by aluminum smelter. (1) In...

82.04.4482 - Credit—Sales of electricity or gas to an aluminum smelter. - RCW 82.04.4482 Credit—Sales of electricity or gas to an aluminum...

82.04.4486 - Credit—Syrup taxes paid by buyer. - RCW 82.04.4486 Credit—Syrup taxes paid by buyer. (1) In computing...

82.04.4489 - Credit—Motion picture competitiveness program. - RCW 82.04.4489 Credit—Motion picture competitiveness program. (1) Subject to the...

82.04.449 - Credit—Washington customized employment training program—Report to the legislature. - RCW 82.04.449 Credit—Washington customized employment training program—Report to the legislature....

82.04.4496 - Credit—Clean alternative fuel commercial vehicles. - RCW 82.04.4496 Credit—Clean alternative fuel commercial vehicles. (1)(a)(i) A person...

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

82.04.4498 - Credit—Businesses that hire veterans. - RCW 82.04.4498 Credit—Businesses that hire veterans. (Expires July 1, 2023.)...

82.04.4499 - Credit—Equitable access to credit program. - RCW 82.04.4499 Credit—Equitable access to credit program. (Expires July 1,...

82.04.450 - Value of products, how determined. - RCW 82.04.450 Value of products, how determined. (1) The value...

82.04.460 - Apportionable income—Taxable in Washington and another state. - RCW 82.04.460 Apportionable income—Taxable in Washington and another state. (1)...

82.04.462 - Apportionable income. - RCW 82.04.462 Apportionable income. (1) The apportionable income of a...

82.04.470 - Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability. - RCW 82.04.470 Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability. (1)...

82.04.480 - Sales in own name—Sales as agent. - RCW 82.04.480 Sales in own name—Sales as agent. (1) Every...

82.04.500 - Tax part of operating overhead. - RCW 82.04.500 Tax part of operating overhead. It is not...

82.04.510 - General administrative provisions invoked. - RCW 82.04.510 General administrative provisions invoked. All of the provisions...

82.04.520 - Administrative provisions for motor vehicle sales by courtesy dealers. - RCW 82.04.520 Administrative provisions for motor vehicle sales by courtesy...

82.04.530 - Telecommunications service providers—Calculation of gross proceeds. - RCW 82.04.530 Telecommunications service providers—Calculation of gross proceeds. For purposes...

82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider. - RCW 82.04.535 Gross proceeds of sales calculation for mobile telecommunications...

82.04.540 - Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction. - RCW 82.04.540 Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction. (1) The...

82.04.545 - Exemptions—Sales of electricity or gas to silicon smelters. - RCW 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. - RCW 82.04.600 Exemptions—Materials printed in county, city, town, school district,...

82.04.601 - Exemptions—Affixing stamp services for cigarette sales. - RCW 82.04.601 Exemptions—Affixing stamp services for cigarette sales. This chapter...

82.04.610 - Exemptions—Import or export commerce. - RCW 82.04.610 Exemptions—Import or export commerce. (1) This chapter does...

82.04.615 - Exemptions—Certain limited purpose public corporations, commissions, and authorities. - RCW 82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities....

82.04.620 - Exemptions—Certain prescription drugs. - RCW 82.04.620 Exemptions—Certain prescription drugs. In computing tax there may...

82.04.627 - Exemptions—Commercial airplane parts. - RCW 82.04.627 Exemptions—Commercial airplane parts. (1) Except as provided in...

82.04.628 - Exemptions—Commercial fertilizer, agricultural crop protection products, and seed. - RCW 82.04.628 Exemptions—Commercial fertilizer, agricultural crop protection products, and seed....

82.04.635 - Exemptions—Nonprofits providing legal services to low-income persons. - RCW 82.04.635 Exemptions—Nonprofits providing legal services to low-income persons. This...

82.04.640 - Exemptions—Washington vaccine association—Certain assessments received. - RCW 82.04.640 Exemptions—Washington vaccine association—Certain assessments received. This chapter does...

82.04.645 - Exemptions—Financial institutions—Amounts received from certain affiliated persons. - RCW 82.04.645 Exemptions—Financial institutions—Amounts received from certain affiliated persons. (1)...

82.04.650 - Exemptions—Investment conduits and securitization entities. - RCW 82.04.650 Exemptions—Investment conduits and securitization entities. (1) This chapter...

82.04.655 - Exemptions—Joint municipal utility services authorities. - RCW 82.04.655 Exemptions—Joint municipal utility services authorities. This chapter does...

82.04.660 - Exemptions—Environmental handling charges—Mercury-containing lights. - RCW 82.04.660 Exemptions—Environmental handling charges—Mercury-containing lights. (1) An exemption from...

82.04.750 - Exemptions—Restaurant employee meals. - RCW 82.04.750 Exemptions—Restaurant employee meals. (1) This chapter does not...

82.04.755 - Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii). - RCW 82.04.755 Exemptions—Grants received by a nonprofit organization for the...

82.04.756 - Exemptions—Cannabis cooperatives. - RCW 82.04.756 Exemptions—Cannabis cooperatives. (1) This chapter does not apply...

82.04.758 - Exceptions—Services for farms. - RCW 82.04.758 Exceptions—Services for farms. (1) This chapter does not...

82.04.760 - Tax preferences—Expiration dates. - RCW 82.04.760 Tax preferences—Expiration dates. See RCW 82.32.805 for the...

82.04.765 - Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW. - RCW 82.04.765 Exemptions—Receipts attributable to assessment on architectural paint imposed...

82.04.767 - Exemptions—Qualifying grants—National emergency or state of emergency. - RCW 82.04.767 Exemptions—Qualifying grants—National emergency or state of emergency. (1)...

82.04.770 - Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW. - RCW 82.04.770 Deduction of amounts derived from charge collected pursuant...

82.04.775 - Application of chapter—Amounts received under chapter 70A.535 RCW. - RCW 82.04.775 Application of chapter—Amounts received under chapter 70A.535 RCW....

82.04.900 - Construction—1961 c 15. - RCW 82.04.900 Construction—1961 c 15. RCW 82.04.440 shall have retrospective...

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Revised Code of Washington Title 82 - Excise Taxes Chapter 82.04 - Business and Occupation Tax.

Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.04 - Business and Occupation Tax.