Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith.
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When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by him or her or for the recovery of any money exacted by or paid to him or her and by him or her paid over to the department, in the performance of…
RCW 82.32.320 Revenue to state treasurer—Allocation for return or payment for less than the full amount due.
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The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and pena…
RCW 82.32.330 Disclosure of return or tax information.
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*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***(1) For purposes of this section:(a) "Disclose" means to make known to any person in any manner whatever a return or tax information;(b) "Return" means a tax or information return or claim for refund required by, or provided for or permi…
RCW 82.32.340 Chargeoff of uncollectible taxes—Destruction of files and records.
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(1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. Any item transferred shall continue to be a debt due the state from the taxpayer and may at any t…
RCW 82.32.350 Closing agreements authorized.
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The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxabl…
RCW 82.32.360 Conclusive effect of agreements.
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Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and conclusive as to tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or of misr…
RCW 82.32.380 Revenues to be deposited in general fund.
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The state treasurer, upon receipt of any payments of tax, penalty, interest, or fees collected hereunder shall deposit them to the credit of the state general fund or such other fund as may be provided by law.[ 1961 c 15 s 82.32.380. Prior: 1945 c 249 s 10; 1943 c 156 s 12A, 1941…
RCW 82.32.385 General fund transfers to and from multimodal transportation account, connecting Washington account.
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(1)(a) Beginning September 2023 and ending June 2025, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 $13,987,000.(b) For fiscal year 2026, …
RCW 82.32.394 Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
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The department of revenue shall deposit into the advanced environmental mitigation revolving account, created in RCW 47.12.340, all moneys received from the imposition on consumers of the taxes under chapters 82.08 and 82.12 RCW on the sales or use of leaded racing fuel which is …
RCW 82.32.410 Written determinations as precedents.
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(1) The director may designate certain written determinations as precedents.(a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be l…
RCW 82.32.430 Liability for tax rate calculation errors—Geographic information system.
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(1) A person who collects and remits sales or use tax to the department and who calculates the tax using geographic information system technology developed and provided by the department shall be held harmless and is not liable for the difference in amount due nor subject to pena…
RCW 82.32.440 Project on sales and use tax exemption requirements.
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(1) The department is authorized to enter into agreements with sellers who meet the criteria in this section for a project on sales and use tax exemption requirements. This project will allow the use of electronic data collection in lieu of paper certificates otherwise required b…
RCW 82.32.450 Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
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(1) The total combined credits and deferrals that may be taken under RCW 82.04.447, 82.12.024, and 82.16.0495 shall not exceed two million five hundred thousand dollars in any fiscal year. Each person is limited to no more than a total of one million five hundred thousand dollars…
RCW 82.32.470 Transfer of sales and use tax on toll projects.
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(1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a transportation project to be constructed under chapter 36.120 RCW, must be transferred to the transportation project to defray cos…
RCW 82.32.480 Washington forest products commission—Disclosure of taxpayer information.
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The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330(3)(e) for the disclosure of taxpayer information by the department. Disclosure of return or tax information may be …
RCW 82.32.490 Electronic database for use by mobile telecommunications service provider.
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(1)(a) The department may provide an electronic database as described in this section to a mobile telecommunications service provider, or if the department does not provide an electronic database to mobile telecommunications service providers, then the designated database provide…
RCW 82.32.495 Liability of mobile telecommunications service provider if no database provided.
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(1) If neither the department nor the designated database provider provides an electronic database under RCW 82.32.490, a mobile telecommunications service provider shall be held harmless from any tax, charge, or fee liability in any taxing jurisdiction in this state that otherwi…
RCW 82.32.500 Determination of taxing jurisdiction for telecommunications services.
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A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may:(1) Determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications ser…
RCW 82.32.505 Telecommunications services—Place of primary use.
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(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider's reliance on information provided by its customer is in good…
RCW 82.32.510 Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
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(1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.(2) If a taxi…
RCW 82.32.515 Applicability of telephone and telecommunications definitions.
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The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873.[ 2002 c 67 s 17.]Notes:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
RCW 82.32.520 Sourcing of calls.
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(1) Except for the defined telecommunications services listed in subsection (3) of this section, the sale of telecommunications service as defined in RCW 82.04.065 sold on a call-by-call basis is sourced to (a) each level of taxing jurisdiction where the call originates and termi…
RCW 82.32.525 Purchaser's cause of action for over-collected sales or use tax.
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(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to dete…
RCW 82.32.530 Seller nexus.
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The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.[ 2004 c 153 s 404; 2003 c 168 s 213.]N…
RCW 82.32.531 Nexus—Trade convention attendance or participation.
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(1) For purposes of the taxes imposed or authorized under chapters 82.04, 82.08, 82.12, and 82.14 RCW, the department may not make a determination of nexus based solely on the attendance or participation of one or more representatives of a person at a single trade convention per …
RCW 82.32.532 Digital products—Nexus.
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(1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215, including computer software used in providing a digital automated service; master copies of softwa…
RCW 82.32.533 Digital products—Amnesty.
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(1) Except as provided in subsection (2) of this section, no person may be held liable for the failure to collect or pay state and local sales and use taxes accrued before July 26, 2009, on the sale or use of digital goods or of services defined as a retail sale in RCW 82.04.050(…
RCW 82.32.534 Annual report requirement for tax preferences.
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(1)(a)(i) Beginning in calendar year 2018, every person claiming a tax preference that requires an annual tax performance report under this section must file a complete annual report with the department. The report is due by May 31st of the year following any calendar year in whi…
RCW 82.32.537 Silicon smelters—Annual survey or report.
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(1)(a) A silicon smelter operated by a person required to submit an annual survey or report under RCW 82.16.315, 82.04.545, or 82.12.022 must repay an amount equal to the entire economic benefit accruing to the person for the previous two calendar years due to the tax preferences…
RCW 82.32.550 "Commercial airplane," "component," and "superefficient airplane"—Definitions.
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(1) "Commercial airplane" has its ordinary meaning, which is an airplane certified by the federal aviation administration for transporting persons or property, and any military derivative of such an airplane.(2) "Component" means a part or system certified by the federal aviation…
RCW 82.32.555 Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.
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If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, to taxation, but these charges are aggregated with and not separately stated from charges that are subject to taxation, then t…
RCW 82.32.558 Tax deferral—Eligible projects—Application.
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(1) Until October 1, 2019, a qualifying business may apply for a deferral of taxes on an eligible project. Application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the project,…
RCW 82.32.559 Tax deferral—Eligible projects—Deposit of funds.
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(1) The state treasurer must deposit the repayment of deferred state sales and use taxes due under RCW 82.32.558 into the general fund.(2)(a) Subject to the requirements provided in (b) of this subsection (2), the state treasurer must deposit deferred local sales and use taxes du…
RCW 82.32.580 Sales and use tax deferral—Historic automobile museum.
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(1) The governing board of a nonprofit organization, corporation, or association may apply for deferral of taxes on an eligible project. Application must be made to the department in a form and manner prescribed by the department. The application must contain information regardin…
RCW 82.32.590 Annual tax performance reports—Failure to file.
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(1) If the department finds that the failure of a taxpayer to file an annual tax performance report under RCW 82.32.534 by the due date was the result of circumstances beyond the control of the taxpayer, the department must extend the time for filing the tax performance report. T…
RCW 82.32.600 Annual tax performance reports—Electronic filing.
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(1) Persons required to file annual tax performance reports under RCW 82.32.534 must electronically file with the department all reports, returns, and any other forms or information the department requires in an electronic format as provided or approved by the department. As used…
RCW 82.32.605 Annual tax performance report—Hog fuel.
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(1) Every taxpayer claiming an exemption under RCW 82.08.956 or 82.12.956 must file with the department a complete annual tax performance report under RCW 82.32.534, except that the taxpayer must file a separate tax performance report for each facility owned or operated in the st…
RCW 82.32.607 Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
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Every taxpayer claiming an exemption under RCW 82.08.962 or 82.12.962 must file with the department a complete annual tax performance report under RCW 82.32.534, except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state …
RCW 82.32.655 Tax avoidance.
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(1) It is the legislature's intent to require all taxpayers to pay their fair share of taxes. To accomplish this purpose, it is the legislature's intent to stop transactions or arrangements that are designed to unfairly avoid taxes.(2) The department must disregard, for tax purpo…
RCW 82.32.660 Tax avoidance—Statutory application.
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(1)(a) The department may not use RCW 82.32.655 to disregard any transaction or arrangement initiated before May 1, 2010, if, in respect to such transaction or arrangement, the taxpayer had reported its tax liability in conformance with either specific written instructions provid…
RCW 82.32.670 Tax evasion by electronic means—Seizure and forfeiture.
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(1)(a) Automated sales suppression devices, phantom-ware, electronic cash registers or point of sale systems used with automated sales suppression devices or phantom-ware, and any property constituting proceeds traceable to any violation of RCW 82.32.290(4) are considered contrab…
RCW 82.32.680 Tax evasion by electronic means—Search and seizure.
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When the department has good reason to believe that any property subject to seizure and forfeiture under RCW 82.32.670 is being used or maintained in this state in violation of RCW 82.32.290(4)(a), the department may make affidavit of facts describing the place or thing to be sea…
RCW 82.32.700 Administration of the sales and use tax for hospital benefit zones.
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(1) As a condition to imposing a sales and use tax under RCW 82.14.465, a city, town, or county must apply to the department at least seventy-five days before the effective date of any such tax. The application shall be in a form and manner prescribed by the department and shall …
RCW 82.32.710 Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.
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(1) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of eligibility for any tax credit, exemption, or other tax incentive, arising as the result of the employment of covered employees, provided in R…
RCW 82.32.715 Monetary allowances—Streamlined sales and use tax agreement.
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(1) The department must adopt by rule monetary allowances for certified service providers selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by the governing board of the agreement to determine …
RCW 82.32.720 Vendor compensation—Streamlined sales and use tax agreement.
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(1) The department may adopt by rule vendor compensation for sellers collecting and remitting sales and use taxes. The vendor compensation may include a base rate or a percentage of tax revenue collected by the seller, and may vary by type of seller. The department may be guided …
RCW 82.32.725 Amnesty—Streamlined sales and use tax agreement.
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(1) No assessment for taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW, or related penalties or interest, may be made by the department against a seller who:(a) Within twelve months of the effective date of this state becoming a member state of the agreement…
RCW 82.32.730 Sourcing—Streamlined sales and use tax agreement.
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*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) Except as provided in subsections (5) through (8) of this section, for purposes of collecting or paying sales or use taxes to the appropriate jurisdictions, all sales at retail shall be sourced in accordance with this subsection and s…
RCW 82.32.735 Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
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(1) A fundamental precept of allowing the use of a certified service provider is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions w…
RCW 82.32.740 Taxability matrix—Liability—Streamlined sales and use tax agreement.
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(1) The department must complete a taxability matrix maintained by the member states of the agreement in downloadable format. The matrix contains terms defined in the agreement and the disclosure of the state's practices in the administration of sales and use taxes as required un…