Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.32.745 Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
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(1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of the agreement. The review shall include a determination of whether the software adequately classifies this state's produ…
RCW 82.32.750 Purchaser liability—Penalty—Streamlined sales and use tax agreement.
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(1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances:(a) A purchaser's seller or certified service provider relied on erroneous data provided by the departme…
RCW 82.32.762 Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
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(1) If the department determines that a change, taking effect after March 14, 2019, in the streamlined sales and use tax agreement or federal law creates a conflict with any provision of chapter 8, Laws of 2019, such conflicting provision or provisions of chapter 8, Laws of 2019,…
RCW 82.32.765 Local revitalization financing—Reporting requirements.
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(1) A sponsoring local government receiving a project award under RCW 39.104.100 must provide a report to the department by March 1st of each year beginning March 1st after the project award has been approved. The report must contain the following information:(a) The amounts of l…
RCW 82.32.770 Sourcing compliance—Taxpayer relief—Collection and remittance errors.
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(1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting the correct amount of local sales or use tax arising out of changes in local sales and use tax sourcing rules implemented …
RCW 82.32.780 Reseller's permit—Taxpayer application.
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(1)(a) Taxpayers seeking to obtain a new reseller permit or to renew or reinstate a reseller permit, other than taxpayers subject to the provisions of RCW 82.32.783, must apply to the department in a form and manner prescribed by the department. The department must use its best e…
RCW 82.32.783 Reseller's permit—Contractor application.
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(1)(a) Contractors seeking a new reseller permit or to renew or reinstate a reseller permit must apply to the department in a form and manner prescribed by the department.(b) As part of the application, the contractor must report the total combined dollar amount of all purchases …
RCW 82.32.784 Reseller's permit—Information required.
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(1) Reseller permits issued by the department, as provided under RCW 82.32.780 and 82.32.783, will be in a form prescribed by the department, which may include an electronic form. Reseller permits must contain the following information:(a) A unique identifying number assigned by …
RCW 82.32.785 Reseller's permit—Voluntary electronic verification.
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The department of revenue must, by January 1, 2011, develop a system, as resources permit, allowing sellers to voluntarily verify through electronic means whether their customers' reseller permits are valid.[ 2010 c 112 s 5; 2009 c 563 s 203.]Notes:Retroactive application—2010 c …
RCW 82.32.787 Reseller's permit—Request for copies.
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A person must, upon request of the department, provide the department with paper or electronic copies of all reseller permits, or other documentation as authorized in RCW 82.04.470, accepted by that person during the period specified by the department to substantiate wholesale sa…
RCW 82.32.790 Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
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(1)(a) RCW 82.04.426, 82.04.448, 82.08.965, 82.08.970, 82.12.965, 82.12.970, 84.36.645, and 82.04.241 are contingent upon the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington by January 1, 2034.(b) For the pu…
RCW 82.32.805 Tax preferences—Expiration dates.
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(1)(a) Except as otherwise provided in this section, every new tax preference expires on the first day of the calendar year that is subsequent to the calendar year that is ten years from the effective date of the tax preference. With respect to any new property tax exemption, the…
RCW 82.32.808 Tax preferences—Performance statement requirement.
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(1) As provided in this section, every bill enacting a new tax preference must include a tax preference performance statement, unless the legislation enacting the new tax preference contains an explicit exemption from the requirements of this section.(2) A tax preference performa…
RCW 82.32.850 Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
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(1) Chapter 2, Laws of 2013 3rd sp. sess. takes effect contingent upon the siting of a significant commercial airplane manufacturing program in the state of Washington. If a significant commercial airplane manufacturing program is not sited in the state of Washington by June 30, …
RCW 82.32.860 Liquefied natural gas—Estimated sales tax revenue.
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(1) By the last workday of the second and fourth calendar quarters, the state treasurer must transfer the amount specified in subsection (2) of this section from the general fund to the motor vehicle fund established under RCW 46.68.070. The first transfer under this subsection m…
RCW 82.32.865 Nonresident vessel permit.
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(1) A nonresident vessel owner that is not a natural person, or a nonresident vessel owner who intends to charter the vessel with a captain or crew as provided in RCW 88.02.620(1)(b)(ii), must apply directly to the department for written approval to obtain a nonresident vessel pe…
RCW 82.32.870 Vapor products tax deposits.
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(1) By October 15, 2020, and by each October 15th thereafter, the department must estimate any increase in state general fund revenue collections for the immediately preceding fiscal year resulting from the taxes imposed in chapter 445, Laws of 2019. The department must promptly …
RCW 82.32.875 Department of revenue—Recommendations to simplify tax compliance.
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The department must engage its business advisory council as well as a group of stakeholder taxpayers to recommend statutory and administrative changes to simplify tax compliance for taxpayers. The recommendations should include ways to simplify online filing, the development of g…
RCW 82.32.900 Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.
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(1) The department of licensing must convene a work group that includes, at a minimum, representatives from the department of transportation, the trucking industry, manufacturers of compressed natural gas and liquefied natural gas, and any other stakeholders as deemed necessary, …