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Home  / State laws and rules  / RCWs / Title 82 / Chapter 82.04

Chapter 82.04 RCW

BUSINESS AND OCCUPATION TAX

Complete chapter HTMLPDF

RCW dispositions

Sections

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" (as amended by 2026 c 238).
HTMLPDF 82.04.050"Sale at retail," "retail sale" (as amended by 2026 c 250).
HTMLPDF 82.04.050"Sale at retail," "retail sale" (as amended by 2026 c 238).
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 82.04.065Telephone, telecommunications, and ancillary services—Definitions.
HTMLPDF 82.04.066"Engaging within this state," "engaging within the state."
HTMLPDF 82.04.067Substantial nexus—Engaging 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 82.04.2404Manufacturers—Processors for hire—Semiconductor materials.
HTMLPDF 82.04.241Manufacturers—Semiconductor 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 products—Apportionable income.
HTMLPDF 82.04.260Tax 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 and surplus line brokers—Hospitals—Commercial airplane activities—Timber product activities—Canned salmon processors.
HTMLPDF 82.04.2602Tax on commercial airplane activities—Conditions 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, government contractors—Cold storage warehouse defined—Storage warehouse defined—Periodical or magazine defined.
HTMLPDF 82.04.281Tax on radio and television broadcasting.
HTMLPDF 82.04.285Tax on contests of chance.
HTMLPDF 82.04.286Tax on horse races.
HTMLPDF 82.04.287Tax on alternative jet fuel.
HTMLPDF 82.04.288Surcharge on Washington taxable income over $250,000,000—Exemptions.
HTMLPDF 82.04.289Qualifying existing contracts.
HTMLPDF 82.04.290Tax on service and other activities.
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 interest—High volume mortgage lender.
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 services—Definitions.
HTMLPDF 82.04.294Tax on manufacturers or wholesalers of solar energy systems.
HTMLPDF 82.04.297Internet access—Definitions.
HTMLPDF 82.04.298Tax on qualified grocery distribution cooperatives.
HTMLPDF 82.04.299Workforce education investment surcharge.
HTMLPDF 82.04.301Exemptions—Certain hospitals.
HTMLPDF 82.04.310Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
HTMLPDF 82.04.311Exemptions—Tobacco settlement authority.
HTMLPDF 82.04.315Exemptions—International banking facilities.
HTMLPDF 82.04.317Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
HTMLPDF 82.04.320Exemptions—Insurance business activities.
HTMLPDF 82.04.321Exemptions—Qualified health plan patients.
HTMLPDF 82.04.3221Penalty and interest waiver—Insurance.
HTMLPDF 82.04.323Exemption—Washington health benefit exchange.
HTMLPDF 82.04.324Exemptions—Qualifying blood, tissue, or blood and tissue banks.
HTMLPDF 82.04.326Exemptions—Qualified organ procurement organizations.
HTMLPDF 82.04.327Exemptions—Adult family homes.
HTMLPDF 82.04.330Exemptions—Sales of agricultural products.
HTMLPDF 82.04.331Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
HTMLPDF 82.04.332Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
HTMLPDF 82.04.333Exemptions—Small harvesters.
HTMLPDF 82.04.334Exemptions—Standing timber.
HTMLPDF 82.04.335Exemptions—Agricultural fairs.
HTMLPDF 82.04.337Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
HTMLPDF 82.04.338Exemptions—Hop commodity commission or hop commodity board business.
HTMLPDF 82.04.339Exemptions—Day care provided by churches.
HTMLPDF 82.04.3395Exemptions—Child care resource and referral services by nonprofit organizations.
HTMLPDF 82.04.340Exemptions—Boxing, sparring, or wrestling matches.
HTMLPDF 82.04.350Exemptions—Racing.
HTMLPDF 82.04.355Exemptions—Ride sharing.
HTMLPDF 82.04.360Exemptions—Employees—Independent contractors—Booth renters.
HTMLPDF 82.04.363Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
HTMLPDF 82.04.3651Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
HTMLPDF 82.04.367Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
HTMLPDF 82.04.368Exemptions—Nonprofit organizations—Credit and debt services.
HTMLPDF 82.04.370Exemptions—Certain fraternal and beneficiary organizations.
HTMLPDF 82.04.380Exemptions—Certain corporations furnishing aid and relief.
HTMLPDF 82.04.385Exemptions—Operation of sheltered workshops.
HTMLPDF 82.04.390Exemptions—Amounts derived from sale of real estate.
HTMLPDF 82.04.392Exemptions—Mortgage brokers' third-party provider services trust accounts.
HTMLPDF 82.04.399Exemptions—Sales of academic transcripts.
HTMLPDF 82.04.405Credit unions—Tax—Exemptions.
HTMLPDF 82.04.408Exemptions—Housing finance commission.
HTMLPDF 82.04.410Exemptions—Hatching eggs and poultry.
HTMLPDF 82.04.415Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
HTMLPDF 82.04.416Exemptions—Operation of state route No. 16.
HTMLPDF 82.04.418Exemptions—Grants by United States government to municipal corporations or political subdivisions.
HTMLPDF 82.04.419Exemptions—County, city, town, school district, or fire district activity.
HTMLPDF 82.04.4201Exemptions—Sales/leasebacks by regional transit authorities.
HTMLPDF 82.04.421Exemptions—Out-of-state membership sales in discount programs.
HTMLPDF 82.04.422Exemptions—Wholesale sales of motor vehicles.
HTMLPDF 82.04.423Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives.
HTMLPDF 82.04.425Exemptions—Accommodation sales.
HTMLPDF 82.04.4251Exemptions—Convention and tourism promotion.
HTMLPDF 82.04.426Exemptions—Semiconductor microchips.
HTMLPDF 82.04.4261Exemptions—Federal small business innovation research program.
HTMLPDF 82.04.4262Exemptions—Federal small business technology transfer program.
HTMLPDF 82.04.4263Exemptions—Income received by the life sciences discovery fund authority.
HTMLPDF 82.04.4264Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
HTMLPDF 82.04.4265Exemptions—Comprehensive cancer centers.
HTMLPDF 82.04.4266Exemptions—Fruit and vegetable businesses.
HTMLPDF 82.04.4267Exemptions—Operation of parking/business improvement areas.
HTMLPDF 82.04.4268Exemptions—Dairy product businesses.
HTMLPDF 82.04.4269Exemptions—Seafood product businesses.
HTMLPDF 82.04.427Exemptions and credits—Pollution control facilities.
HTMLPDF 82.04.4271Deductions—Membership fees and certain service fees by nonprofit youth organization.
HTMLPDF 82.04.4272Deductions—Direct mail delivery charges.
HTMLPDF 82.04.4274Deductions—Nonprofit management companies—Personnel performing on-site functions.
HTMLPDF 82.04.4275Deductions—Child welfare services.
HTMLPDF 82.04.4276Deductions—Loans to rural electric cooperatives.
HTMLPDF 82.04.4281Deductions—Investments, dividends, interest on loans—Rules.
HTMLPDF 82.04.4282Deductions—Fees, dues, charges.
HTMLPDF 82.04.4283Deductions—Cash discount taken by purchaser.
HTMLPDF 82.04.4284Deductions—Bad debts.
HTMLPDF 82.04.4285Deductions—Motor vehicle fuel and special fuel taxes.
HTMLPDF 82.04.4286Deductions—Nontaxable business.
HTMLPDF 82.04.4287Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.
HTMLPDF 82.04.4289Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
HTMLPDF 82.04.4290Deductions—Mental health services or substance use disorder treatment services.
HTMLPDF 82.04.4291Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
HTMLPDF 82.04.4292Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
HTMLPDF 82.04.4293Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.
HTMLPDF 82.04.4294Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
HTMLPDF 82.04.4295Deductions—Manufacturing activities completed outside the United States.
HTMLPDF 82.04.4296Deductions—Reimbursement for accommodation expenditures by funeral homes.
HTMLPDF 82.04.4297Deductions—Compensation from public entities for health or social welfare services—Exception.
HTMLPDF 82.04.4298Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.
HTMLPDF 82.04.431"Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined.
HTMLPDF 82.04.4311Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.
HTMLPDF 82.04.432Deductions—Municipal sewer service fees or charges.
HTMLPDF 82.04.4327Deductions—Artistic and cultural organizations.
HTMLPDF 82.04.4328"Artistic or cultural organization" defined.
HTMLPDF 82.04.433Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
HTMLPDF 82.04.4331Deductions—Insurance claims for state health care coverage.
HTMLPDF 82.04.4332Deductions—Tuition fees of foreign degree-granting institutions.
HTMLPDF 82.04.4337Deductions—Certain amounts received by assisted living facilities.
HTMLPDF 82.04.4339Deductions—Salmon recovery grants.
HTMLPDF 82.04.43391Deductions—Commercial aircraft loan interest and fees.
HTMLPDF 82.04.43392Deductions—Qualified dispute resolution centers.
HTMLPDF 82.04.43393Deductions—Paymaster services.
HTMLPDF 82.04.43395Deductions—Accountable community of health.
HTMLPDF 82.04.43396Deductions—Scan-down allowances.
HTMLPDF 82.04.43397Deductions—Processors of electronic transactions.
HTMLPDF 82.04.436Credit—Manufacture of alternative jet fuel.
HTMLPDF 82.04.4361Credit—Alternative jet fuel.
HTMLPDF 82.04.440Credit—Persons taxable on multiple activities.
HTMLPDF 82.04.4451Credit against tax due—Maximum credit—Table.
HTMLPDF 82.04.4461Credit—Preproduction development expenditures.
HTMLPDF 82.04.4463Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
HTMLPDF 82.04.447Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.
HTMLPDF 82.04.448Credit—Manufacturing semiconductor materials.
HTMLPDF 82.04.4481Credit—Property taxes paid by aluminum smelter.
HTMLPDF 82.04.4482Credit—Sales of electricity or gas to an aluminum smelter.
HTMLPDF 82.04.4486Credit—Syrup taxes paid by buyer.
HTMLPDF 82.04.4489Credit—Motion picture competitiveness program.
HTMLPDF 82.04.449Credit—Washington customized employment training program—Report to the legislature.
HTMLPDF 82.04.4496Credit—Clean alternative fuel commercial vehicles.
HTMLPDF 82.04.4499Credit—Equitable access to credit program.
HTMLPDF 82.04.450Value of products, how determined.
HTMLPDF 82.04.460Apportionable income—Taxable in Washington and another state.
HTMLPDF 82.04.462Apportionable income.
HTMLPDF 82.04.470Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
HTMLPDF 82.04.480Sales in own name—Sales 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 providers—Calculation of gross proceeds.
HTMLPDF 82.04.535Gross proceeds of sales calculation for mobile telecommunications service provider.
HTMLPDF 82.04.540Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction.
HTMLPDF 82.04.545Exemptions—Sales of electricity or gas to silicon smelters.
HTMLPDF 82.04.600Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
HTMLPDF 82.04.601Exemptions—Affixing stamp services for cigarette sales.
HTMLPDF 82.04.610Exemptions—Import or export commerce.
HTMLPDF 82.04.615Exemptions—Certain limited purpose public corporations, commissions, and authorities.
HTMLPDF 82.04.620Exemptions—Certain prescription drugs.
HTMLPDF 82.04.627Exemptions—Commercial airplane parts.
HTMLPDF 82.04.628Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
HTMLPDF 82.04.635Exemptions—Nonprofits providing legal services to low-income persons.
HTMLPDF 82.04.640Exemptions—Washington vaccine association—Certain assessments received.
HTMLPDF 82.04.642Exemptions—Rounding-up adjustments—No deduction for rounding-down adjustments.
HTMLPDF 82.04.645Exemptions—Financial institutions—Amounts received from certain affiliated persons.
HTMLPDF 82.04.650Exemptions—Investment conduits and securitization entities.
HTMLPDF 82.04.655Exemptions—Joint municipal utility services authorities.
HTMLPDF 82.04.660Exemptions—Environmental handling charges—Mercury-containing lights.
HTMLPDF 82.04.665Exemptions—Adaptive recreational and rehabilitation facilities.
HTMLPDF 82.04.750Exemptions—Restaurant employee meals.
HTMLPDF 82.04.755Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
HTMLPDF 82.04.756Exemptions—Cannabis cooperatives.
HTMLPDF 82.04.758Exceptions—Services for farms.
HTMLPDF 82.04.759Exemptions—Newspapers—Eligible digital content.
HTMLPDF 82.04.760Tax preferences—Expiration dates.
HTMLPDF 82.04.765Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
HTMLPDF 82.04.767Exemptions—Qualifying grants—National emergency or state of emergency.
HTMLPDF 82.04.769Application of chapter—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
HTMLPDF 82.04.770Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
HTMLPDF 82.04.775Application of chapter—Amounts received under chapter 70A.535 RCW.
HTMLPDF 82.04.777Application of chapter—Amounts received under chapter 70A.555 RCW.
HTMLPDF 82.04.900Construction—1961 c 15.

Notes:

Admission tax
cities: RCW 35.21.280.
counties: Chapter 36.38 RCW.
Housing authorities, tax exemption: Chapter 35.82 RCW.
Public utility districts, privilege taxes: Chapter 54.28 RCW.