Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.51.010 Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.
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(1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer.(2)(a) Each…
RCW 82.51.020 Deposits in motor vehicle fund and multimodal transportation account.
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(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070; and(2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account crea…
RCW 82.51.030 Application—Exemptions.
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(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its poli…
RCW 82.51.040 Administration.
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Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.[ 2020 c 301 s 5.]
RCW 82.51.900 Automatic expiration date and tax preference performance statement exemption—2020 c 301.
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The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.[ 2020 c 301 s 10.]