Title 82 RCW

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82.01Department of revenue.
82.02General provisions.
82.03Board of tax appeals.
82.04Business and occupation tax.
82.08Retail sales tax.
82.12Use tax.
82.14Local retail sales and use taxes.
82.14ACities and townsLicense fees and taxes on financial institutions.
82.14BCountiesTax on telephone access line use.
82.16Public utility tax.
82.18Solid waste collection tax.
82.19Litter tax.
82.21Hazardous substance taxModel toxics control act.
82.23APetroleum productsUnderground storage tank program funding.
82.23BOil spill response tax.
82.24Tax on cigarettes.
82.25Tax on vapor products.
82.26Tax on tobacco products.
82.27Tax on enhanced food fish.
82.29ALeasehold excise tax.
82.32General administrative provisions.
82.32ATaxpayer rights and responsibilities.
82.33Economic and revenue forecasts.
82.33AEconomic climate council.
82.34Pollution control facilitiesTax exemptions and credits.
82.38Fuel tax act.
82.41Multistate motor fuel tax agreement.
82.42Aircraft fuel tax.
82.44Motor vehicle excise tax.
82.45Excise tax on real estate sales.
82.46Counties and citiesExcise tax on real estate sales.
82.47Border area motor vehicle fuel and special fuel tax.
82.48Aircraft excise tax.
82.49Watercraft excise tax.
82.50Travel trailers and campers excise tax.
82.51Heavy equipment rental tax.
82.52Extension of excises to federal areas.
82.56Multistate tax compact.
82.58Simplified sales and use tax administration act.
82.59Conversion of underutilized commercial property to affordable housing.
82.60Tax deferrals for investment projects in rural counties.
82.62Tax credits for eligible business projects in rural counties.
82.63Tax deferrals for high-technology businesses.
82.64Syrup tax.
82.65AIntermediate care facilities for persons with intellectual disabilities.
82.70Commute trip reduction incentives.
82.73Washington main street program tax incentives.
82.74Tax deferrals for fruit and vegetable businesses.
82.75Tax deferrals for biotechnology and medical device manufacturing businesses.
82.80Local option transportation taxes.
82.82Community empowerment zonesTax deferral program.
82.84Local grocery tax restrictions.
82.85Job creation and economic development investment incentives—Pilot program.
82.86988 behavioral health crisis response and suicide prevention line tax.
82.87Capital gains tax.
82.89Tax deferrals for investment projects.
82.90Tax deferrals for solar canopies.
82.92Tax deferrals for underdeveloped urban land redevelopment.
82.94Tax deferrals for manufacturing and research and development.
82.96Tax on renewable energy generation or storage.


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.