Title 82 — Title 82 EXCISE TAXES

This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services:(1) Presenting individual and community credit education programs including credit and debt counseling;(2) Obtaining creditor cooperation allowing a debto…

This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or societies organized under and existing by virtue of Title 24 RCW, if such beneficiary corporations or societies p…

This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the …

This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training of persons with developmental disabilities at nonprofit group training homes as defined by chapter 71A.22 RCW or to the busin…

This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial …

This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions.[ 1998 c 311 s 3; …

This chapter does not apply to amounts received from sales of academic transcripts by educational institutions.[ 1996 c 272 s 1.]Notes:Effective date—1996 c 272: "This act shall take effect July 1, 1996." [ 1996 c 272 s 4.]

This chapter shall not apply to the gross income of credit unions organized under the laws of this state, any other state, or the United States.[ 1998 c 311 s 4; 1970 ex.s. c 101 s 3.]Notes:Severability—Effective date—1970 ex.s. c 101: See notes following RCW 33.28.040. (1) Excep…

This chapter does not apply to income received by the state housing finance commission under chapter 43.180 RCW.[ 1983 c 161 s 25.]Notes:Effective dates—1983 c 161: See RCW 43.180.904.

This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the production for sale of poultry or poultry products.[ 1967 ex.s. c 149 s 15; 1961 c 15 s 82.04.410. Prior: 1959 c 197 s 25; prior: 1945 c 249 s …

This chapter shall not apply to:(1) The cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, screening, washing, hauling, and stockpiling of sand, gravel, and rock, when such sand, gravel, or rock is taken from a pit or quarry whic…

This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.[ 1998 c 179 s 3.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.

The provisions of this chapter shall not apply to grants received from the state or the United States government by municipal corporations or political subdivisions of the state of Washington.[ 1983 1st ex.s. c 66 s 2.]

This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or enterprise activity as defined by the state auditor pursuant to RCW 35.33.111 and 36.40.220 and upon which the tax imposed pursu…

This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 in respect to tangible personal property used by the seller/lessee, or to the purchase amount paid by the lessee under an op…

(1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services or products sold by others. The term does not include any discount program which in part or in total entitles the member…

(1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any other state, for the wholesale sale of used motor vehicles at auctions to licensed dealers.(2) This chapter does not apply to amounts derive…

(1) Prior to May 1, 2010, this chapter does not apply to any person in respect to gross income derived from the business of making sales at wholesale or retail if such person:(a) Does not own or lease real property within this state; and(b) Does not regularly maintain a stock of …

This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amo…

This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03A RCW as payments or contributions from the state or any county, city, town, municipal corporation, quasi-municipal corporation, federally recognized Indian tribe, port distric…

(1) The tax imposed by RCW 82.04.241 does not apply to any person in respect to the manufacturing of semiconductor microchips.(2) For the purposes of this section:(a) "Manufacturing semiconductor microchips" means taking raw polished semiconductor wafers and embedding integrated …

This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).[ 2004 c 2 s 9.]Notes:Effective date—2004 c 2 ss 9 and 10: "Sections 9 and 10 of t…

This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).[ 2004 c 2 s 10.]Notes:Effective date—2004 c 2 ss 9 and 10: See note following RCW 8…

This chapter does not apply to income received by the life sciences discovery fund authority under *chapter 43.350 RCW.[ 2005 c 424 s 11.]Notes:*Reviser's note: Chapter 43.350 RCW was repealed and/or recodified by 2019 c 83 ss 5 and 6.

(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.(2) As used in this section:(a) "Domiciliary care" has the meaning pro…

(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is rec…

(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:(a) Manufacturing fruits or vegetables by canning, preserving, freezing, processing, or dehydrating fresh fruits or vegetables; or(b) Selling at wholesale fruits or vegetables man…

This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area as defined in RCW 35.87A.110.[ 2005 c 476 s 1.]

(1)(a) In computing tax there may be deducted from the measure of tax, the value of products or the gross proceeds of sales derived from:(i) Manufacturing dairy products; or(ii) Except as provided otherwise in (b) of this subsection, selling dairy products manufactured by the sel…

(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from:(a) Manufacturing seafood products that remain in a raw, raw frozen, or raw salted state at the completion of the manufacturing by that person; or(b) Selling manufactured seafood …

See chapter 82.34 RCW.

In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:(1) As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle i…

(1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.(2) "Delivery charges" and "direct …

(1) In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by:(a) A nonprofit property management company from the owner of property for gross wages, benefits, and payroll taxes paid to, or for, personnel performing on-site fun…

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing child welfare services under a government-funded program.(2) A person may deduct from the measure of tax amounts received from the state of Washington for…

(1) In computing tax there may be deducted from the measure of tax, amounts received by a cooperative finance organization where the amounts are derived from loans to rural electric cooperatives or other nonprofit or governmental providers of utility services organized under the …

(1) In computing tax there may be deducted from the measure of tax:(a) Amounts derived from investments;(b) Amounts derived as dividends or distributions from the capital account by a parent from its subsidiary entities; and(c) Amounts derived from interest on loans between subsi…

In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made by a nonprofit trade or professional organization for attending or occupying space at …

In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extractive or manufacturing classifications with respect to articles produced or m…

(1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid.(2) For purposes of this section, "bad debts" do not include:(a) Amounts due …

In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.[…

In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 1980 c 37 s 7. Formerly RCW 82.04.430(6).]Notes:Intent—19…

In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and packing of fresh perishable horticultural products and the material and supplies used therein when performed for the person exempt…

This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to a prescription furnished as an integral part of services rendered to patients by a kidney dialysis facility operated as a nonprofit co…

(1) A health or social welfare organization may deduct from the measure of tax amounts received as compensation for providing mental health services or substance use disorder treatment services under a government-funded program.(2) A behavioral health administrative services orga…

In computing tax there may be deducted from the measure of tax amounts derived by a political subdivision of the state of Washington from another political subdivision of the state of Washington as compensation for services which are within the purview of RCW 82.04.290.[ 1980 c 3…

(1) In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties.(2) I…

In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organ…

In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or member…

In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW 82.04.240, the value of articles to the extent of manufacturing activities completed outside the United States, if:(1) Any additional processin…