Title 82, EXCISE TAXES

(1) The legislative authority of a county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislativ…

(1)(a)(i) A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The t…

(1) Subject to the requirements of chapter 35.107 RCW and RCW 81.104.170, a project is eligible for a sales and use tax remittance under the authority of this chapter on: (a) The sale of or charge made for labor and services rendered in respect to construction or rehabilitation o…

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Nonparticipating city" is a city that does not impose a sales and use tax in accordance with the terms of this section. (b) "Nonparticipating county" is a coun…

(1) The legislative authority of a city or county may by resolution or ordinance impose a sales and use tax in accordance with the terms of this chapter. The rate of the tax imposed by the city or county may not exceed 0.01 percent of the selling price, in the case of the sales t…

The manufacturing and warehousing job centers account is created in the state treasury. All receipts from *RCW 82.14.545 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose…

The exemptions in RCW 82.08.820, 82.12.820, 82.08.0207, and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter. [ 2017 c 176 s 4; 1997 c 450 s 4.] Notes: Findings—Intent—Application—2017 c 176: See notes following RC…