Chapter 82.04 RCW
"Tax year," "taxable year."
"Person," "company."
"Plantation Christmas trees."
"Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization."
"Sale at retail," "retail sale."
"Services rendered in respect to"Taxation of hybrid or subsequent agreements.
"Sale at wholesale," "wholesale sale."
"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullionComputation of tax.
Telephone, telecommunications, and ancillary servicesDefinitions.
"Engaging within this state," "engaging within the state."
Substantial nexusEngaging in business.
"Gross proceeds of sales."
"Gross income of the business."
"Value proceeding or accruing."
"To manufacture."
"Commercial or industrial use."
"Engaging in business."
"Cash discount."
"Tuition fee."
Digital products definitions.
"In this state," "within this state."
"Retail store or outlet."
"Agricultural product," "farmer," "marijuana."
"Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
Exclusion of steam, electricity, or electrical energy from definition of certain terms.
"Direct service industrial customer," "aluminum smelter."
Business and occupation tax imposed.
Tax upon extractors.
Tax on manufacturers.
Manufacturer tax not applicable to cleaning fish.
ManufacturersProcessors for hireSemiconductor materials.
Tax on retailers.
Tax on real estate brokers.
Tax on digital products and services.
Digital productsApportionable income.
Tax on manufacturers and processors of various foods and by-productsResearch and development organizationsTravel agentsCertain international activitiesStevedoring and associated activitiesLow-level waste disposersInsurance producers, surplus line brokers, and title insurance agentsHospitalsCommercial airplane activitiesTimber product activitiesCanned salmon processors.
Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
Tax on wholesalers.
Tax on warehousing and reselling prescription drugs.
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 contractorsCold storage warehouse definedStorage warehouse definedPeriodical or magazine defined.
Tax on contests of chance.
Tax on horse races.
Tax on international investment management services or other business or service activities.
Creation and distribution of custom softwareCustomization of prewritten computer softwareTaxable services.
Additional tax on certain business and service activities.
Tax on loan interest2012 2nd sp.s. c 6.
Tax on providing day care.
Tax on certain chemical dependency services.
Tax on royalties.
Tax on provision of room and domiciliary care to assisted living facility residents.
Tax on aluminum smelters.
International investment management servicesDefinitions.
Tax on manufacturers or wholesalers of solar energy systems.
Internet accessDefinitions.
Tax on qualified grocery distribution cooperatives.
ExemptionsPublic utilitiesElectrical energyNatural or manufactured gas.
ExemptionsTobacco settlement authority.
ExemptionsInternational banking facilities.
ExemptionsMotor vehicle sales by manufacturers at wholesale auctions to dealers.
ExemptionsInsurance business.
ExemptionsHealth maintenance organization, health care service contractor, certified health plan.
ExemptionWashington health benefit exchange.
ExemptionsQualifying blood, tissue, or blood and tissue banks.
ExemptionsQualified organ procurement organizations.
ExemptionsAdult family homes.
ExemptionsSales of agricultural products.
ExemptionsWholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
ExemptionsBuying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
ExemptionsSmall harvesters.
ExemptionsStanding timber.
ExemptionsAgricultural fairs.
ExemptionsAmounts received by hop growers or dealers for processed hops shipped outside the state.
ExemptionsHop commodity commission or hop commodity board business.
ExemptionsDay care provided by churches.
ExemptionsChild care resource and referral services by nonprofit organizations.
ExemptionsBoxing, sparring, or wrestling matches.
ExemptionsRide sharing.
ExemptionsEmployeesIndependent contractorsBooth renters.
ExemptionsCamp or conference centerItems sold or furnished by nonprofit organization.
ExemptionsAmounts received by nonprofit organizations for fund-raising activities.
ExemptionsNonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
ExemptionsNonprofit organizationsCredit and debt services.
ExemptionsCertain fraternal and beneficiary organizations.
ExemptionsCertain corporations furnishing aid and relief.
ExemptionsOperation of sheltered workshops.
ExemptionsAmounts derived from sale of real estate.
ExemptionsMortgage brokers' third-party provider services trust accounts.
ExemptionsSales of academic transcripts.
ExemptionsCredit unions.
ExemptionsHousing finance commission.
ExemptionsHatching eggs and poultry.
ExemptionsSand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
ExemptionsOperation of state route No. 16.
ExemptionsGrants by United States government to municipal corporations or political subdivisions.
ExemptionsCounty, city, town, school district, or fire district activity.
ExemptionsSales/leasebacks by regional transit authorities.
ExemptionsOut-of-state membership sales in discount programs.
ExemptionsWholesale sales of motor vehicles.
ExemptionsSales by certain out-of-state persons to or through direct seller's representatives.
ExemptionsAccommodation sales.
ExemptionsConvention and tourism promotion.
ExemptionsSemiconductor microchips.
ExemptionsFederal small business innovation research program.
ExemptionsFederal small business technology transfer program.
ExemptionsIncome received by the life sciences discovery fund authority.
ExemptionsNonprofit assisted living facilitiesRoom and domiciliary care.
ExemptionsComprehensive cancer centers.
ExemptionsFruit and vegetable businesses.
ExemptionsOperation of parking/business improvement areas.
ExemptionsDairy product businesses.
ExemptionsSeafood product businesses.
Exemptions and creditsPollution control facilities.
DeductionsMembership fees and certain service fees by nonprofit youth organization.
DeductionsDirect mail delivery charges.
DeductionsNonprofit management companiesPersonnel performing on-site functions.
DeductionsChild welfare services.
DeductionsHealth and social welfare organizationsMental health or chemical dependency services.
DeductionsInvestments, dividends, interest on loans.
DeductionsFees, dues, charges.
DeductionsCash discount taken by purchaser.
DeductionsBad debts.
DeductionsMotor vehicle fuel and special fuel taxes.
DeductionsNontaxable business.
DeductionsCompensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330Materials and supplies used.
ExemptionCompensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
DeductionsCompensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
DeductionsInterest on investments or loans secured by mortgages or deeds of trust.
DeductionsInterest on obligations of the state, its political subdivisions, and municipal corporations.
DeductionsInterest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
DeductionsManufacturing activities completed outside the United States.
DeductionsReimbursement for accommodation expenditures by funeral homes.
DeductionsCompensation from public entities for health or social welfare servicesException.
DeductionsRepair, maintenance, replacement, etc., of residential structures and commonly held propertyEligible organizations.
"Health or social welfare organization" definedConditions for exemption"Health or social welfare services" defined.
DeductionsCompensation received under the federal medicare program by certain hospitals or health centers.
DeductionsMunicipal sewer service fees or charges.
DeductionsArtistic or cultural organizationCompensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
DeductionsArtistic or cultural organizationDeduction for tax under RCW 82.04.240Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs.
DeductionsArtistic or cultural organizationsTuition charges for attending artistic or cultural education programs.
DeductionsArtistic and cultural organizationsIncome from business activities.
"Artistic or cultural organization" defined.
DeductionsSales of fuel for consumption outside United States' waters by vessels in foreign commerce.
DeductionsInsurance claims for state health care coverage.
DeductionsTuition fees of foreign degree-granting institutions.
DeductionsCertain amounts received by assisted living facilities.
DeductionsGrants to support salmon restoration.
DeductionsCommercial aircraft loan interest and fees.
DeductionsQualified dispute resolution centers.
DeductionsPaymaster services.
DeductionsAccountable community of health.
CreditPublic safety standards and testing.
CreditPersons taxable on multiple activities.
Credit against tax dueMaximum creditTable.
CreditNew employment for international service activities in eligible areasDesignation of census tracts for eligibilityRecordsTax due upon ineligibilityInterest assessmentInformation from employment security department.
CreditPreproduction development expenditures.
CreditProperty and leasehold taxes paid on property used for manufacture of commercial airplanes.
CreditNatural or manufactured gas purchased by direct service industrial customersReports.
CreditManufacturing semiconductor materials.
CreditProperty taxes paid by aluminum smelter.
CreditSales of electricity or gas to an aluminum smelter.
CreditSyrup taxes paid by buyer.
CreditMotion picture competitiveness program.
CreditWashington customized employment training program.
CreditClean alternative fuel commercial vehicles.
CreditBusinesses that hire veterans.
Value of products, how determined.
Apportionable incomeTaxable in Washington and another state.
Apportionable income.
Wholesale saleReseller permitExemption certificatesBurden of proofTax liability.
Sales in own nameSales as agent.
Tax part of operating overhead.
General administrative provisions invoked.
Administrative provisions for motor vehicle sales by courtesy dealers.
Telecommunications service providersCalculation of gross proceeds.
Gross proceeds of sales calculation for mobile telecommunications service provider.
Professional employer organizationsTaxable under RCW 82.04.290(2)Deduction.
ExemptionsSales of electricity or gas to silicon smelters.
ExemptionsMaterials printed in county, city, town, school district, educational service district, library or library district.
ExemptionsAffixing stamp services for cigarette sales.
ExemptionsImport or export commerce.
ExemptionsCertain limited purpose public corporations, commissions, and authorities.
ExemptionsCertain prescription drugs.
ExemptionsCustom farming services.
ExemptionsCommercial airplane parts.
ExemptionsCommercial fertilizer, agricultural crop protection products, and seed.
ExemptionsNonprofits providing legal services to low-income persons.
ExemptionsWashington vaccine associationCertain assessments received.
ExemptionsFinancial institutionsAmounts received from certain affiliated persons.
ExemptionsInvestment conduits and securitization entities.
ExemptionsJoint municipal utility services authorities.
ExemptionsEnvironmental handling chargesMercury-containing lights.
ExemptionsRestaurant employee meals.
ExemptionsGrants received by a nonprofit organization for the program established under RCW 70.93.180(1)(b)(ii).
ExemptionsMarijuana cooperatives.
Tax preferencesExpiration dates.
Construction1961 c 15.
Admission tax
cities: RCW 35.21.280.
counties: Chapter 36.38 RCW.
Commute trip reduction incentives: Chapter 82.70 RCW.
Housing authorities, tax exemption: Chapter 35.82 RCW.
Public utility districts, privilege taxes: Chapter 54.28 RCW.
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