Title 82 RCW


Department of revenue.
General provisions.
Board of tax appeals.
Business and occupation tax.
Retail sales tax.
Use tax.
Collection and remittance of retail sales and use taxMarketplace facilitators, referrers, and remote sellers.
Local retail sales and use taxes.
Cities and townsLicense fees and taxes on financial institutions.
CountiesTax on telephone access line use.
Public utility tax.
Solid waste collection tax.
Litter tax.
Hazardous substance taxModel toxics control act.
Petroleum productsUnderground storage tank program funding.
Oil spill response tax.
Tax on cigarettes.
Tax on tobacco products.
Tax on enhanced food fish.
Leasehold excise tax.
General administrative provisions.
Taxpayer rights and responsibilities.
Economic and revenue forecasts.
Economic climate council.
Pollution control facilitiesTax exemptions and credits.
Fuel tax act.
Multistate motor fuel tax agreement.
Aircraft fuel tax.
Motor vehicle excise tax.
Excise tax on real estate sales.
Counties and citiesExcise tax on real estate sales.
Border area motor vehicle fuel and special fuel tax.
Aircraft excise tax.
Watercraft excise tax.
Travel trailers and campers excise tax.
Extension of excises to federal areas.
Multistate tax compact.
Simplified sales and use tax administration act.
Tax deferrals for investment projects in rural counties.
Tax credits for eligible business projects in rural counties.
Tax deferrals for high-technology businesses.
Syrup tax.
Intermediate care facilities for persons with intellectual disabilities.
Tax deferrals for new thoroughbred racetracks.
Commute trip reduction incentives.
Washington main street program tax incentives.
Tax deferrals for fruit and vegetable businesses.
Tax deferrals for biotechnology and medical device manufacturing businesses.
Local option transportation taxes.
Community empowerment zonesTax deferral program.
Job creation and economic development investment incentives—Pilot program.
Additional taxes, see titles pertaining to particular taxing authorities, e.g., counties, cities, school districts, public utility districts.
Expenditure limitations: Chapter 43.135 RCW.
Hotels, motels, special excise tax on charges for furnishing lodging: Chapter 67.28 RCW.
Termination of tax preferences: Chapter 43.136 RCW.
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