Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.14.490 Sourcing—Sales and use taxes.
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Sales and use taxes authorized under this chapter shall be sourced in accordance with RCW 82.32.730.[ 2007 c 6 s 503.]Notes:Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14…
RCW 82.14.505 Local revitalization financing—Demonstration projects.
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(1) Demonstration projects are designated to determine the feasibility of local revitalization financing. For the purpose of this section, "annual state contribution limit" means four million two hundred thousand dollars statewide per fiscal year.(a) Notwithstanding RCW 39.104.10…
RCW 82.14.510 Sales and use tax for local revitalization financing.
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(1) Any city or county that has been approved for a project award under RCW 39.104.100 may impose a sales and use tax under the authority of this section in accordance with the terms of this chapter. Except as provided in this section, the tax is in addition to other taxes author…
RCW 82.14.515 Use of sales and use tax funds—Local revitalization financing.
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(1) Money collected from the taxes imposed under RCW 82.14.510 may be used only for the purpose of paying debt service on bonds issued under the authority in RCW 39.104.110.(2) Subsection (1) of this section does not apply to cities that qualify for the bond issuance exemption es…
RCW 82.14.525 Sales and use tax.
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(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…
RCW 82.14.530 Sales and use tax for housing and related services.
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*** CHANGE IN 2026 *** (SEE 6027-S2.SL) ****** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(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 v…
RCW 82.14.532 Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.
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(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 of…
RCW 82.14.540 Affordable and supportive housing—Sales and use tax.
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*** CHANGE IN 2026 *** (SEE 6027-S2.SL) ****** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(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 i…
RCW 82.14.545 Mitigation payments.
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(1) In order to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement under this title, the state treasurer, on July 1, 2021, and each July 1st thereafter through July 1, 2026, must transfer into the manu…
RCW 82.14.550 Manufacturing and warehousing job centers account.
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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 …
RCW 82.14.820 Warehouse and grain elevators and distribution centers—Exemption does not apply.
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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 RCW 8…