Tax on wholesalers.
Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.
[ 2004 c 24 s 5; 2003 2nd sp.s. c 1 s 5; 2001 1st sp.s. c 9 s 3; (2001 1st sp.s. c 9 s 2 expired July 1, 2001); 1999 c 358 s 2. Prior: 1999 c 358 s 1; 1998 c 343 s 2; 1998 c 329 s 1; 1998 c 312 s 6; 1994 c 124 s 2; 1993 sp.s. c 25 s 105; 1981 c 172 s 4; 1971 ex.s. c 281 s 6; 1971 ex.s. c 186 s 4; 1969 ex.s. c 262 s 37; 1967 ex.s. c 149 s 11; 1961 c 15 s 82.04.270; prior: 1959 ex.s. c 5 s 3; 1955 c 389 s 47; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]
NOTES:
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.
Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.
Effective date—1999 c 358 s 2: "Section 2 of this act takes effect July 1, 2001." [ 1999 c 358 s 23.]
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective date—1998 c 343: See note following RCW 82.04.272.
Effective date—1998 c 329: "This act takes effect July 1, 1998." [ 1998 c 329 s 2.]
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective dates—1981 c 172: See note following RCW 82.04.240.
Effective date—1971 ex.s. c 186: See note following RCW 82.04.110.