| 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." |
| 82.04.050 | "Sale at retail," "retail sale." |
| 82.04.051 | "Services rendered in respect to" -- Taxation of hybrid or subsequent agreements. |
| 82.04.055 | "Selected business services." |
| 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. |
| 82.04.070 | "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." |
| 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, surplus line brokers, and title insurance agents--Hospitals -- Commercial airplane activities -- Timber product activities -- Canned salmon processors. |
| 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 warehouse defined -- Storage warehouse defined -- Periodical or magazine defined. |
| 82.04.285 | Tax on contests of chance. |
| 82.04.286 | Tax on horse races. |
| 82.04.290 | Tax on international investment management services or other business or service activities. |
| 82.04.29001 | Creation and distribution of custom software -- Customization of prewritten computer software -- Taxable services. |
| 82.04.2905 | Tax on providing day care. |
| 82.04.2906 | Tax on certain chemical dependency services. |
| 82.04.2907 | Tax on royalties from granting intangible rights. |
| 82.04.2908 | Tax on provision of room and domiciliary care to boarding home 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. |
| 82.04.310 | 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. |
| 82.04.322 | Exemptions -- Health maintenance organization, health care service contractor, certified health plan. |
| 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. |
| 82.04.394 | Exemptions -- Amounts received by property management company for on-site personnel. |
| 82.04.395 | Exemptions -- Certain materials printed in school district and educational service district printing facilities. |
| 82.04.397 | Exemptions -- Certain materials printed in county, city, or town printing facilities. |
| 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. |
| 82.04.424 | Exemptions -- Certain in-state activities. |
| 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 boarding homes -- 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. |
| 82.04.4281 | 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. |
| 82.04.4291 | 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 for RCW 82.04.4297 -- 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. |
| 82.04.4322 | Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs. |
| 82.04.4324 | Deductions -- Artistic or cultural organization -- Deduction for tax under RCW 82.04.240 -- Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs. |
| 82.04.4326 | Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs. |
| 82.04.4327 | Deductions -- Artistic and cultural organizations -- Income from business activities. |
| 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. |
| 82.04.4333 | Credit -- Job training services -- Approval. |
| 82.04.4334 | Deductions -- Sale or distribution of biodiesel or E85 motor fuels. |
| 82.04.4337 | Deductions -- Certain amounts received by boarding homes. |
| 82.04.4338 | Deductions -- Amounts received from sale, lease, or rental of electrification systems. |
| 82.04.4339 | Deductions -- Grants to support salmon restoration. |
| 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. |
| 82.04.4452 | Credit -- Research and development spending. |
| 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. |
| 82.04.4483 | Credit -- Programming or manufacturing software in rural counties. |
| 82.04.4484 | Credit -- Information technology help desk services in rural counties. |
| 82.04.4485 | Credit -- Mechanical lifting devices purchased by hospitals. |
| 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. |
| 82.04.4491 | Credit -- Alternative power generation devices. |
| 82.04.4493 | Credit -- Energy efficient commercial equipment. |
| 82.04.4494 | Credit -- Forest derived biomass. |
| 82.04.450 | Value of products, how determined. |
| 82.04.460 | Business within and without state -- Apportionment. |
| 82.04.470 | Resale certificate -- Burden of proof -- Tax liability -- Rules -- Resale certificate defined (as amended by 2009 c 535). |
| 82.04.470 | Seller's permit -- Burden of proof -- Tax liability -- Rules -- Seller's permit defined (as amended by 2009 c 563). |
| 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. |
| 82.04.600 | 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. |
| 82.04.625 | Exemptions -- Custom farming services. |
| 82.04.627 | Exemptions -- Commercial airplane parts. |
| 82.04.629 | Exemptions -- Honey bee products. |
| 82.04.630 | Exemptions -- Bee pollination services. |
| 82.04.635 | Exemptions -- Nonprofits providing legal services to low-income persons. |
| 82.04.900 | Construction -- 1961 c 15. |