Chapter 82.04 RCW



HTMLPDF 82.04.010Introductory.
HTMLPDF 82.04.020"Tax year," "taxable year."
HTMLPDF 82.04.030"Person," "company."
HTMLPDF 82.04.035"Plantation Christmas trees."
HTMLPDF 82.04.040"Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."
HTMLPDF 82.04.050"Sale at retail," "retail sale."
HTMLPDF 82.04.051"Services rendered in respect to"Taxation of hybrid or subsequent agreements.
HTMLPDF 82.04.060"Sale at wholesale," "wholesale sale."
HTMLPDF 82.04.062"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullionComputation of tax.
HTMLPDF 82.04.065Telephone, telecommunications, and ancillary servicesDefinitions.
HTMLPDF 82.04.066"Engaging within this state," "engaging within the state."
HTMLPDF 82.04.067Substantial nexusEngaging in business.
HTMLPDF 82.04.070"Gross proceeds of sales."
HTMLPDF 82.04.080"Gross income of the business."
HTMLPDF 82.04.090"Value proceeding or accruing."
HTMLPDF 82.04.100"Extractor."
HTMLPDF 82.04.110"Manufacturer."
HTMLPDF 82.04.120"To manufacture."
HTMLPDF 82.04.130"Commercial or industrial use."
HTMLPDF 82.04.140"Business."
HTMLPDF 82.04.150"Engaging in business."
HTMLPDF 82.04.160"Cash discount."
HTMLPDF 82.04.170"Tuition fee."
HTMLPDF 82.04.180"Successor."
HTMLPDF 82.04.190"Consumer."
HTMLPDF 82.04.192Digital products definitions.
HTMLPDF 82.04.200"In this state," "within this state."
HTMLPDF 82.04.210"By-product."
HTMLPDF 82.04.212"Retail store or outlet."
HTMLPDF 82.04.213"Agricultural product," "farmer," "cannabis."
HTMLPDF 82.04.214"Newspaper."
HTMLPDF 82.04.215"Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
HTMLPDF 82.04.216Exclusion of steam, electricity, or electrical energy from definition of certain terms.
HTMLPDF 82.04.217"Direct service industrial customer," "aluminum smelter."
HTMLPDF 82.04.220Business and occupation tax imposed.
HTMLPDF 82.04.230Tax upon extractors.
HTMLPDF 82.04.240Tax on manufacturers.
HTMLPDF 82.04.2403Manufacturer tax not applicable to cleaning fish.
HTMLPDF 82.04.2404ManufacturersProcessors for hireSemiconductor materials.
HTMLPDF 82.04.250Tax on retailers.
HTMLPDF 82.04.255Tax on real estate brokers.
HTMLPDF 82.04.257Tax on digital products and services.
HTMLPDF 82.04.258Digital productsApportionable income.
HTMLPDF 82.04.260Tax 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.
HTMLPDF 82.04.2602Tax on commercial airplane activitiesConditions for rate reduction.
HTMLPDF 82.04.261Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
HTMLPDF 82.04.263Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
HTMLPDF 82.04.270Tax on wholesalers.
HTMLPDF 82.04.272Tax on warehousing and reselling prescription drugs.
HTMLPDF 82.04.280Tax 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.
HTMLPDF 82.04.285Tax on contests of chance.
HTMLPDF 82.04.286Tax on horse races.
HTMLPDF 82.04.287Tax on alternative jet fuel.
HTMLPDF 82.04.290Tax on service and other activities.
HTMLPDF 82.04.29001Creation and distribution of custom softwareCustomization of prewritten computer softwareTaxable services.
HTMLPDF 82.04.29002Additional tax on certain business and service activities.
HTMLPDF 82.04.29004Additional tax on financial institutions.
HTMLPDF 82.04.29005Tax on loan interest2012 2nd sp.s. c 6.
HTMLPDF 82.04.2905Tax on providing day care.
HTMLPDF 82.04.2906Tax on certain chemical dependency services.
HTMLPDF 82.04.2907Tax on royalties.
HTMLPDF 82.04.2908Tax on provision of room and domiciliary care to assisted living facility residents.
HTMLPDF 82.04.2909Tax on aluminum smelters.
HTMLPDF 82.04.293International investment management servicesDefinitions.
HTMLPDF 82.04.294Tax on manufacturers or wholesalers of solar energy systems.
HTMLPDF 82.04.297Internet accessDefinitions.
HTMLPDF 82.04.298Tax on qualified grocery distribution cooperatives.
HTMLPDF 82.04.299Workforce education investment surcharge.
HTMLPDF 82.04.301ExemptionsCertain hospitals.
HTMLPDF 82.04.310ExemptionsPublic utilitiesElectrical energyNatural or manufactured gas.
HTMLPDF 82.04.311ExemptionsTobacco settlement authority.
HTMLPDF 82.04.315ExemptionsInternational banking facilities.
HTMLPDF 82.04.317ExemptionsMotor vehicle sales by manufacturers at wholesale auctions to dealers.
HTMLPDF 82.04.320ExemptionsInsurance business.
HTMLPDF 82.04.321ExemptionsQualified health plan patients.
HTMLPDF 82.04.322ExemptionsHealth maintenance organization, health care service contractor, certified health plan.
HTMLPDF 82.04.323ExemptionWashington health benefit exchange.
HTMLPDF 82.04.324ExemptionsQualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.04.326ExemptionsQualified organ procurement organizations.
HTMLPDF 82.04.327ExemptionsAdult family homes.
HTMLPDF 82.04.330ExemptionsSales of agricultural products.
HTMLPDF 82.04.331ExemptionsWholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
HTMLPDF 82.04.332ExemptionsBuying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
HTMLPDF 82.04.333ExemptionsSmall harvesters.
HTMLPDF 82.04.334ExemptionsStanding timber.
HTMLPDF 82.04.335ExemptionsAgricultural fairs.
HTMLPDF 82.04.337ExemptionsAmounts received by hop growers or dealers for processed hops shipped outside the state.
HTMLPDF 82.04.338ExemptionsHop commodity commission or hop commodity board business.
HTMLPDF 82.04.339ExemptionsDay care provided by churches.
HTMLPDF 82.04.3395ExemptionsChild care resource and referral services by nonprofit organizations.
HTMLPDF 82.04.340ExemptionsBoxing, sparring, or wrestling matches.
HTMLPDF 82.04.350ExemptionsRacing.
HTMLPDF 82.04.355ExemptionsRide sharing.
HTMLPDF 82.04.360ExemptionsEmployeesIndependent contractorsBooth renters.
HTMLPDF 82.04.363ExemptionsCamp or conference centerItems sold or furnished by nonprofit organization.
HTMLPDF 82.04.3651ExemptionsAmounts received by nonprofit organizations for fund-raising activities.
HTMLPDF 82.04.367ExemptionsNonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
HTMLPDF 82.04.368ExemptionsNonprofit organizationsCredit and debt services.
HTMLPDF 82.04.370ExemptionsCertain fraternal and beneficiary organizations.
HTMLPDF 82.04.380ExemptionsCertain corporations furnishing aid and relief.
HTMLPDF 82.04.385ExemptionsOperation of sheltered workshops.
HTMLPDF 82.04.390ExemptionsAmounts derived from sale of real estate.
HTMLPDF 82.04.392ExemptionsMortgage brokers' third-party provider services trust accounts.
HTMLPDF 82.04.399ExemptionsSales of academic transcripts.
HTMLPDF 82.04.405ExemptionsCredit unions.
HTMLPDF 82.04.408ExemptionsHousing finance commission.
HTMLPDF 82.04.410ExemptionsHatching eggs and poultry.
HTMLPDF 82.04.415ExemptionsSand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
HTMLPDF 82.04.416ExemptionsOperation of state route No. 16.
HTMLPDF 82.04.418ExemptionsGrants by United States government to municipal corporations or political subdivisions.
HTMLPDF 82.04.419ExemptionsCounty, city, town, school district, or fire district activity.
HTMLPDF 82.04.4201ExemptionsSales/leasebacks by regional transit authorities.
HTMLPDF 82.04.421ExemptionsOut-of-state membership sales in discount programs.
HTMLPDF 82.04.422ExemptionsWholesale sales of motor vehicles.
HTMLPDF 82.04.423ExemptionsSales by certain out-of-state persons to or through direct seller's representatives.
HTMLPDF 82.04.425ExemptionsAccommodation sales.
HTMLPDF 82.04.4251ExemptionsConvention and tourism promotion.
HTMLPDF 82.04.426ExemptionsSemiconductor microchips.
HTMLPDF 82.04.4261ExemptionsFederal small business innovation research program.
HTMLPDF 82.04.4262ExemptionsFederal small business technology transfer program.
HTMLPDF 82.04.4263ExemptionsIncome received by the life sciences discovery fund authority.
HTMLPDF 82.04.4264ExemptionsNonprofit assisted living facilitiesRoom and domiciliary care.
HTMLPDF 82.04.4265ExemptionsComprehensive cancer centers.
HTMLPDF 82.04.4266ExemptionsFruit and vegetable businesses.
HTMLPDF 82.04.4267ExemptionsOperation of parking/business improvement areas.
HTMLPDF 82.04.4268ExemptionsDairy product businesses.
HTMLPDF 82.04.4269ExemptionsSeafood product businesses.
HTMLPDF 82.04.427Exemptions and creditsPollution control facilities.
HTMLPDF 82.04.4271DeductionsMembership fees and certain service fees by nonprofit youth organization.
HTMLPDF 82.04.4272DeductionsDirect mail delivery charges.
HTMLPDF 82.04.4274DeductionsNonprofit management companiesPersonnel performing on-site functions.
HTMLPDF 82.04.4275DeductionsChild welfare services.
HTMLPDF 82.04.4276DeductionsLoans to rural electric cooperatives.
HTMLPDF 82.04.4281DeductionsInvestments, dividends, interest on loans.
HTMLPDF 82.04.4282DeductionsFees, dues, charges.
HTMLPDF 82.04.4283DeductionsCash discount taken by purchaser.
HTMLPDF 82.04.4284DeductionsBad debts.
HTMLPDF 82.04.4285DeductionsMotor vehicle fuel and special fuel taxes.
HTMLPDF 82.04.4286DeductionsNontaxable business.
HTMLPDF 82.04.4287DeductionsCompensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330Materials and supplies used.
HTMLPDF 82.04.4289ExemptionCompensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
HTMLPDF 82.04.4290DeductionsMental health services or substance use disorder treatment services.
HTMLPDF 82.04.4291DeductionsCompensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
HTMLPDF 82.04.4292DeductionsInterest on investments or loans secured by mortgages or deeds of trust.
HTMLPDF 82.04.4293DeductionsInterest on obligations of the state, its political subdivisions, and municipal corporations.
HTMLPDF 82.04.4294DeductionsInterest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
HTMLPDF 82.04.4295DeductionsManufacturing activities completed outside the United States.
HTMLPDF 82.04.4296DeductionsReimbursement for accommodation expenditures by funeral homes.
HTMLPDF 82.04.4297DeductionsCompensation from public entities for health or social welfare servicesException.
HTMLPDF 82.04.4298DeductionsRepair, maintenance, replacement, etc., of residential structures and commonly held propertyEligible organizations.
HTMLPDF 82.04.431"Health or social welfare organization" definedConditions for exemption"Health or social welfare services" defined.
HTMLPDF 82.04.4311DeductionsCompensation received under the federal medicare program by certain hospitals or health centers.
HTMLPDF 82.04.432DeductionsMunicipal sewer service fees or charges.
HTMLPDF 82.04.4327DeductionsArtistic and cultural organizations.
HTMLPDF 82.04.4328"Artistic or cultural organization" defined.
HTMLPDF 82.04.433DeductionsSales of fuel for consumption outside United States' waters by vessels in foreign commerce.
HTMLPDF 82.04.4331DeductionsInsurance claims for state health care coverage.
HTMLPDF 82.04.4332DeductionsTuition fees of foreign degree-granting institutions.
HTMLPDF 82.04.4337DeductionsCertain amounts received by assisted living facilities.
HTMLPDF 82.04.4339DeductionsSalmon recovery grants.
HTMLPDF 82.04.43391DeductionsCommercial aircraft loan interest and fees.
HTMLPDF 82.04.43392DeductionsQualified dispute resolution centers.
HTMLPDF 82.04.43393DeductionsPaymaster services.
HTMLPDF 82.04.43395DeductionsAccountable community of health.
HTMLPDF 82.04.43396DeductionsScan-down allowances.
HTMLPDF 82.04.434CreditPublic safety standards and testing.
HTMLPDF 82.04.436CreditManufacture of alternative jet fuel.
HTMLPDF 82.04.4361CreditAlternative jet fuel.
HTMLPDF 82.04.440CreditPersons taxable on multiple activities.
HTMLPDF 82.04.4451Credit against tax dueMaximum creditTable.
HTMLPDF 82.04.44525CreditNew employment for international service activities in eligible areasDesignation of census tracts for eligibilityRecordsTax due upon ineligibilityInterest assessmentInformation from employment security department.
HTMLPDF 82.04.4461CreditPreproduction development expenditures.
HTMLPDF 82.04.4463CreditProperty and leasehold taxes paid on property used for manufacture of commercial airplanes.
HTMLPDF 82.04.447CreditNatural or manufactured gas purchased by direct service industrial customersReports.
HTMLPDF 82.04.448CreditManufacturing semiconductor materials.
HTMLPDF 82.04.4481CreditProperty taxes paid by aluminum smelter.
HTMLPDF 82.04.4482CreditSales of electricity or gas to an aluminum smelter.
HTMLPDF 82.04.4486CreditSyrup taxes paid by buyer.
HTMLPDF 82.04.4488CreditConversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan.
HTMLPDF 82.04.4489CreditMotion picture competitiveness program.
HTMLPDF 82.04.449CreditWashington customized employment training programReport to the legislature.
HTMLPDF 82.04.4496CreditClean alternative fuel commercial vehicles.
HTMLPDF 82.04.4497CreditSale or exchange of long-term capital assets.
HTMLPDF 82.04.4499CreditEquitable access to credit program.
HTMLPDF 82.04.450Value of products, how determined.
HTMLPDF 82.04.460Apportionable incomeTaxable in Washington and another state.
HTMLPDF 82.04.462Apportionable income.
HTMLPDF 82.04.470Wholesale saleReseller permitExemption certificatesBurden of proofTax liability.
HTMLPDF 82.04.480Sales in own nameSales as agent.
HTMLPDF 82.04.500Tax part of operating overhead.
HTMLPDF 82.04.510General administrative provisions invoked.
HTMLPDF 82.04.520Administrative provisions for motor vehicle sales by courtesy dealers.
HTMLPDF 82.04.530Telecommunications service providersCalculation of gross proceeds.
HTMLPDF 82.04.535Gross proceeds of sales calculation for mobile telecommunications service provider.
HTMLPDF 82.04.540Professional employer organizationsTaxable under RCW 82.04.290(2)Deduction.
HTMLPDF 82.04.545ExemptionsSales of electricity or gas to silicon smelters.
HTMLPDF 82.04.600ExemptionsMaterials printed in county, city, town, school district, educational service district, library or library district.
HTMLPDF 82.04.601ExemptionsAffixing stamp services for cigarette sales.
HTMLPDF 82.04.610ExemptionsImport or export commerce.
HTMLPDF 82.04.615ExemptionsCertain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.04.620ExemptionsCertain prescription drugs.
HTMLPDF 82.04.627ExemptionsCommercial airplane parts.
HTMLPDF 82.04.628ExemptionsCommercial fertilizer, agricultural crop protection products, and seed.
HTMLPDF 82.04.635ExemptionsNonprofits providing legal services to low-income persons.
HTMLPDF 82.04.640ExemptionsWashington vaccine associationCertain assessments received.
HTMLPDF 82.04.645ExemptionsFinancial institutionsAmounts received from certain affiliated persons.
HTMLPDF 82.04.650ExemptionsInvestment conduits and securitization entities.
HTMLPDF 82.04.655ExemptionsJoint municipal utility services authorities.
HTMLPDF 82.04.660ExemptionsEnvironmental handling chargesMercury-containing lights.
HTMLPDF 82.04.750ExemptionsRestaurant employee meals.
HTMLPDF 82.04.755ExemptionsGrants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
HTMLPDF 82.04.756ExemptionsCannabis cooperatives.
HTMLPDF 82.04.758ExceptionsServices for farms.
HTMLPDF 82.04.759ExemptionsNewspapersEligible digital content.
HTMLPDF 82.04.760Tax preferencesExpiration dates.
HTMLPDF 82.04.765ExemptionsReceipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
HTMLPDF 82.04.767ExemptionsQualifying grantsNational emergency or state of emergency.
HTMLPDF 82.04.770Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
HTMLPDF 82.04.775Application of chapterAmounts received under chapter 70A.535 RCW.
HTMLPDF 82.04.777Application of chapterAmounts received under chapter 70A.555 RCW.
HTMLPDF 82.04.900Construction1961 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.