Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.14.010 Legislative finding—Purpose.
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The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is t…
RCW 82.14.020 Definitions.
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For purposes of this chapter:(1) "City" means a city or town;(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this c…
RCW 82.14.030 Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
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(1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from …
RCW 82.14.032 Alteration of tax rate pursuant to government service agreement.
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The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.[ 1994 c 266 s 11.]
RCW 82.14.034 Alteration of county's share of city's tax receipts pursuant to government service agreement.
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The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.[ 1994 c 266 s 12.]
RCW 82.14.036 Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
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Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030(2) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the …
RCW 82.14.040 County ordinance to contain credit provision.
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(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imp…
RCW 82.14.045 Sales and use taxes for public transportation systems.
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(1) The legislative body of any city pursuant to RCW 35.92.060, of any county which has created an unincorporated transportation benefit area pursuant to RCW 36.57.100 and 36.57.110, of any public transportation benefit area pursuant to RCW 36.57A.080 and 36.57A.090, of any count…
RCW 82.14.0455 Sales and use tax for transportation benefit districts.
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(1) Subject to the provisions in RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section is in addition to any other taxes authorized by law an…
RCW 82.14.048 Sales and use taxes for public facilities districts—Definitions.
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(1) The following definitions apply throughout this section unless the context clearly requires otherwise.(a) "Distressed public facilities district" means a public facilities district that has defaulted on bond anticipation notes or bonds in excess of forty million dollars on or…
RCW 82.14.0485 Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
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(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the…
RCW 82.14.0486 State contribution for baseball stadium limited.
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Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485. The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforesee…
RCW 82.14.049 Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
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*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. Th…
RCW 82.14.0494 Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
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(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall …
RCW 82.14.050 Administration and collection—Local sales and use tax account.
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(1) The counties, cities, and transportation authorities under RCW 82.14.045, public facilities districts under chapters 36.100 and 35.57 RCW, public transportation benefit areas under RCW 82.14.440, regional transportation investment districts, and transportation benefit distric…
RCW 82.14.055 Tax changes.
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(1) Except as provided in subsections (2), (3), and (5) of this section, a local sales and use tax change may take effect (a) no sooner than 75 days after the department is notified in writing of the change and (b) only on the first day of January, April, or July.(2) In the case …
RCW 82.14.060 Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
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(1)(a) Monthly, the state treasurer must distribute from the local sales and use tax account to the counties, cities, transportation authorities, public facilities districts, and transportation benefit districts the amount of tax collected on behalf of each taxing authority, less…
RCW 82.14.070 Uniformity—Rule making—Model ordinance.
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(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter.(2) It is furt…
RCW 82.14.080 Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
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The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository for the benefit of the funds to which they belong to be credited against any future tax or assessment that may be levied or become due fr…
RCW 82.14.090 Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
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When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository for the benefit of the funds to which they b…
RCW 82.14.212 Transfer of funds pursuant to government service agreement.
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Funds that are distributed to counties or cities pursuant to *RCW 82.14.200 or 82.14.210 may be transferred by the recipient county or city to another unit of local government pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.[ 1994 c 266 s 1…
RCW 82.14.215 Apportionment and distribution—Withholding revenue for noncompliance.
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The governor may notify and direct the state treasurer to withhold the revenues to which the county or city is entitled under this chapter if a county or city is found to be in noncompliance pursuant to RCW 36.70A.340.[ 1991 sp.s. c 32 s 35.]Notes:Section headings not law—1991 sp…
RCW 82.14.230 Natural or manufactured gas—Cities may impose use tax.
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(1) The governing body of any city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose on every person a use tax for the privilege of using natural gas or manufactured gas in the city as …
RCW 82.14.300 Local government criminal justice assistance—Finding.
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The legislature finds and declares that local government criminal justice systems are in need of assistance. Many counties and cities are unable to provide sufficient funding for additional police protection, mitigation of congested court systems, public safety education, and rel…
RCW 82.14.310 County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.
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(1) The county criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the county criminal justice assistance account from the general fund the sum of $23,200,000 divided into four equal deposits …
RCW 82.14.320 Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.
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(1) The municipal criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,…
RCW 82.14.330 Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.
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(1)(a) Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,600,000 divided into four equal deposits occurring on July 1, October 1, January …
RCW 82.14.340 Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
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(1) The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that such sales and use tax is subject to repeal by referendum, using the procedures provided in RCW 82.14.036. The referendum procedure provi…
RCW 82.14.345 Sales and use tax for criminal justice purposes.
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(1)(a) By June 30, 2028, the legislative authority of a qualified city or county may authorize, by resolution or ordinance, a sales and use tax in accordance with the terms of this chapter. The resolution or ordinance must include a finding that the city or county has met the req…
RCW 82.14.350 Sales and use tax for juvenile detention facilities and jails—Colocation.
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(1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the term…
RCW 82.14.360 Special stadium sales and use taxes.
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(1) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon the retail sale or use within the county by restaurants, taverns, and bars of food and beverages that are taxable by the state under chapters 82.…
RCW 82.14.370 Sales and use tax for public facilities in rural counties.
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*** CHANGE IN 2026 *** (SEE 6149-S.SL) ***(1) The legislative authority of a rural county may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable …
RCW 82.14.390 Sales and use tax for regional centers.
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(1) Except as provided in subsection (7) of this section, the governing body of a public facilities district (a) created before July 31, 2002, under chapter 35.57 or 36.100 RCW that commenced construction of at least one new regional center, or improvement or rehabilitation of an…
RCW 82.14.400 Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.
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(1) Upon the joint request of a metropolitan park district, a city with a population of more than one hundred fifty thousand, and a county legislative authority in a county with a national park and a population of more than five hundred thousand and less than one million five hun…
RCW 82.14.410 Sales of lodging tax rate changes.
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(1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of:(a) Twelve percent; or(b) The total sales t…
RCW 82.14.412 Sales and use tax revenue by city—Agreement pursuant to RCW 39.34.250.
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Revenue from a sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be shared with another city as part of an agreement entered into pursuant to RCW 39.34.250.[ 2024 c 95 s 2.]
RCW 82.14.415 Sales and use tax for cities to offset municipal service costs to newly annexed areas.
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(1) The legislative authority of any city that annexes an area consistent with its comprehensive plan required by chapter 36.70A RCW may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and is collect…
RCW 82.14.420 Sales and use tax for emergency communication systems and facilities.
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(1) A county legislative authority may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsec…
RCW 82.14.430 Sales and use tax for regional transportation investment district.
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(1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a sales and use tax of up to 0.1 percent of the selling price or value of the article used in the case of a use tax. The …
RCW 82.14.440 Sales and use tax for passenger-only ferry service.
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Public transportation benefit areas providing passenger-only ferry service as provided in RCW 36.57A.200 whose boundaries (1) are on the Puget Sound, but (2) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the vo…
RCW 82.14.445 Sales and use tax for passenger-only ferry service districts.
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(1) Passenger-only ferry service districts providing passenger-only ferry service as provided in RCW 36.57A.222 may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of…
RCW 82.14.450 Sales and use tax for counties and cities.
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(1) A county legislative authority may submit an authorizing proposition to the county voters at a primary 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 title o…
RCW 82.14.455 Exemptions—Machinery and equipment used in generating electricity.
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The exemptions in RCW 82.08.962, 82.12.962, * 82.08.963, and * 82.12.963 are for the state and local sales and use taxes and include the sales and use taxes imposed under the authority of this chapter.[ 2009 c 469 s 105.]Notes:*Reviser's note: RCW 82.08.963 and 82.12.963 expired …
RCW 82.14.457 Sales and use tax for digital goods—Apportionment.
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(1) A business or other organization that is entitled under RCW 82.12.0208(7) to apportion the amount of state use tax on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050(6)(c…
RCW 82.14.460 Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
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(1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter.(b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any cit…
RCW 82.14.465 Hospital benefit zones—Sales and use tax—Definitions.
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(1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter 39.100 RCW may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this se…
RCW 82.14.470 Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
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(1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465 may be used only for the following purposes:(A) Principal and interest payments on bonds issued to finance or refinance public improvements in a benefit zone under the authority of RCW 39.100.060;(B) Principal …
RCW 82.14.475 Sales and use tax for the local infrastructure financing tool program.
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(1) A sponsoring local government, and any cosponsoring local government, that has been approved by the board to use local infrastructure financing may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. E…
RCW 82.14.480 Sales and use tax for health sciences and services authorities.
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(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes autho…
RCW 82.14.485 Sales and use taxes for regional centers.
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(1) In a county with a population under 300,000, the governing body of a public facilities district, which is created before August 1, 2001, under chapter 35.57 RCW or before January 1, 2000, under chapter 36.100 RCW, in which the total population in the public facilities distric…