Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.02.010 Definitions.
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For the purpose of this title, unless the context clearly requires otherwise:(1) "Cannabis," "cannabis-infused products," and "useable cannabis" have the meanings provided in RCW 69.50.101;(2) "Department" means the department of revenue of the state of Washington;(3) "Director" …
RCW 82.02.020 State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.
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Except only as expressly provided in chapters 67.28, 81.104, and 82.14 RCW, the state preempts the field of imposing retail sales and use taxes and taxes upon parimutuel wagering authorized pursuant to RCW 67.16.060, conveyances, and cigarettes, and no county, town, or other muni…
RCW 82.02.030 Additional tax rates.
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The rate of the additional taxes under RCW 54.28.020(2), 54.28.025(2), 66.24.210(2), 82.16.020(2), 82.27.020(5), and 82.29A.030(2) shall be seven percent.[ 1993 sp.s. c 25 s 107; 1993 c 492 s 312; 1990 c 42 s 319. Prior: 1987 1st ex.s. c 9 s 6; 1987 c 472 s 15; 1987 c 80 s 4; 198…
RCW 82.02.040 Authority of operating agencies to levy taxes.
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Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.[ 1983 2nd ex.s. c 3 s 55.]Notes:Construction—Severabilit…
RCW 82.02.050 Impact fees—Intent—Limitations.
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(1) It is the intent of the legislature:(a) To ensure that adequate facilities are available to serve new growth and development;(b) To promote orderly growth and development by establishing standards by which counties, cities, and towns may require, by ordinance, that new growth…
RCW 82.02.060 Impact fees—Local ordinances—Required provisions—Exemptions.
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The local ordinance by which impact fees are imposed:(1) Shall include a schedule of impact fees which shall be adopted for each type of development activity that is subject to impact fees, specifying the amount of the impact fee to be imposed for each type of system improvement.…
RCW 82.02.070 Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
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(1) Impact fee receipts shall be earmarked specifically and retained in special interest-bearing accounts. Separate accounts shall be established for each type of public facility for which impact fees are collected. All interest shall be retained in the account and expended for t…
RCW 82.02.080 Impact fees—Refunds.
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(1) The current owner of property on which an impact fee has been paid may receive a refund of such fees if the county, city, or town fails to expend or encumber the impact fees within ten years of when the fees were paid or other such period of time established pursuant to RCW 8…
RCW 82.02.090 Impact fees—Definitions.
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The definitions in this section apply throughout this section and RCW 82.02.050 through 82.02.080 unless the context clearly requires otherwise.(1) "Development activity" means any construction or expansion of a building, structure, or use, any change in use of a building or stru…
RCW 82.02.100 Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.
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(1) A person required to pay a fee pursuant to RCW 43.21C.060 for system improvements shall not be required to pay an impact fee under RCW 82.02.050 through 82.02.090 for those same system improvements.(2) A person installing a residential fire sprinkler system in a single-family…
RCW 82.02.110 Impact fees—Extending use of school impact fees.
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Criteria must be developed by the office of the superintendent of public instruction for extending the use of school impact fees from six to ten years and this extension must require an evaluation for each respective school board of the appropriateness of the extension.[ 2009 c 2…
RCW 82.02.200 Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
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The director may contract with the federal internal revenue service, or other appropriate federal agency, to issue conditional federal employer identification numbers, or other federal credentials or documents, at specified offices and locations of the agency in conjunction with …
RCW 82.02.210 Washington compliance with streamlined sales and use tax agreement—Intent—Report.
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(1) It is the intent of the legislature that Washington join as a member state in the streamlined sales and use tax agreement referred to in chapter 82.58 RCW. The agreement provides for a simpler and more uniform sales and use tax structure among states that have sales and use t…
RCW 82.02.220 Exclusion of steam, electricity, or electrical energy from definition of certain terms.
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When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electric…
RCW 82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes.
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(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft,…
RCW 82.02.240 Professional employer organizations—Liability for certain taxes and fees.
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(1) A professional employer organization is not liable for any tax imposed by or under the authority of this title or Title 35 RCW or any other tax, fee, or charge that the department administers based solely on the activities or status of a covered employee having a coemployment…
RCW 82.02.250 Nexus—Requirement to pay taxes and fees.
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A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary …
RCW 82.02.260 Seller obligation to collect sales taxes.
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A seller that is obligated to collect the taxes imposed under chapter 82.08 RCW must also collect all other applicable taxes and fees in effect as of January 1, 2020, or enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, r…