Title 82, EXCISE TAXES

This chapter does not apply to amounts received from rounding-up adjustments made under RCW 1.100.010. No deduction is allowed under this chapter for rounding-down adjustments made under RCW 1.100.010. [ 2026 c 138 s 4.] Notes: Automatic expiration date and tax preference perform…

(1) This chapter does not apply to amounts received by a financial institution from an affiliated person if the amounts are received from transactions that are required to be at arm's length under sections 23A or 23B of the federal reserve act as existing on June 1, 2010, or such…

(1) This chapter does not apply to amounts received by investment conduits or securitization entities from cash and securities. (2) For purposes of this section, the following definitions apply: (a) "Investment conduit" means an entity formed by a financial institution as defined…

This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members. [ 2011 c 258 s 11.] Notes: Short title—Purpose—Intent—2011 c 258: See RCW 39.106.010.…

(1) An exemption from the taxes imposed in this chapter is provided for: (a) Producers, with respect to environmental handling charges added to the purchase price of mercury-containing lights either by the producer or a retailer pursuant to an agreement with the producer; (b) Ret…

(1) This chapter does not apply to any amounts received as the result of sales on a federal military reservation by a nonprofit organization under Title 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of October 1, 2024, that operates an adap…

(1) This chapter does not apply in respect to meals provided by a restaurant without specific charge to its employees. (2) For the purposes of this section, the definitions in RCW 82.08.9995 apply. [ 2015 c 86 s 302; 2011 c 55 s 1.] Notes: Effective date—2011 c 55: See note follo…

(1) This chapter does not apply to grants received by a nonprofit organization from the matching fund competitive grant program established in RCW 70A.200.140(1)(b)(ii). (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an e…

(1) This chapter does not apply to any cooperative in respect to growing cannabis, or manufacturing cannabis concentrates, useable cannabis, or cannabis-infused products, as those terms are defined in RCW 69.50.101. (2) The tax preference authorized in this section is not subject…

(1) This chapter does not apply to any: (a) Person performing custom farming services for a farmer, when the person performing the custom farming services is: (i) An eligible farmer; or (ii) at least 50 percent owned by an eligible farmer; or (b) Person performing farm management…

(1) This chapter does not apply to amounts received by any person for engaging in any of the following activities: (a) Printing a newspaper, publishing a newspaper, or both; or (b) Publishing eligible digital content by a person who reported under the printing and publishing tax …

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 s 1704.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

(1) This chapter does not apply to the receipts attributable to the assessment on architectural paint imposed pursuant to chapter 70A.515 RCW. (2) This section is not subject to the requirements of RCW 82.32.805 and 82.32.808, and is not subject to an expiration date. [ 2020 c 20…

(1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020. (2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligat…

(1) This chapter does not apply to amounts received by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW, from the receipt, generation, purchase, sale, transfer, or retirement of allowances, offset credits, or price ceil…

In computing the tax due under this chapter, there may be deducted any amounts derived from the pass-through charge collected by a taxpayer pursuant to chapter 70A.530 RCW. [ 2020 c 138 s 8.] Notes: Application of RCW 82.32.805 and 82.32.808—2020 c 138: See note following RCW 70A…

(1) This chapter does not apply to amounts received from the generation, purchase, sale, transfer, or retirement of credits under chapter 70A.535 RCW. (2) The provisions of RCW 82.32.805 and 82.32.808 do not apply to subsection (1) of this section. [ 2021 c 317 s 16.] Notes: Seve…

(1) This chapter does not apply to the receipts of a battery stewardship organization formed under chapter 70A.555 RCW from charges to participating producers under a battery stewardship program as provided in RCW 70A.555.060. (2) This section is not subject to the requirements o…

RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect. [ 1961 c 15 s 82.04.900. Prior: 1951 1st ex.s. c 9 s 15.]