Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.04.288 Surcharge on Washington taxable income over $250,000,000—Exemptions.
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*** CHANGE IN 2026 *** (SEE 6346-S.SL) ***(1) Beginning January 1, 2026, in addition to all other taxes imposed under this chapter, persons must pay a surcharge on Washington taxable income over $250,000,000 in a calendar year.(2) The rate of the tax is 0.5 percent of the amount …
RCW 82.04.290 Tax on service and other activities.
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(1) Upon every person engaging within this state in the business of providing qualifying international investment management services, as to such persons, the amount of tax with respect to such business is equal to the gross income or gross proceeds of sales of the business multi…
RCW 82.04.29001 Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
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*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) The creation and distribution of custom software is a service taxable under RCW 82.04.290(2). Duplication of the software for the same person, or by the same person for its own use, does not change the character of the software.(2) Th…
RCW 82.04.29002 Additional tax on certain business and service activities.
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(1) Beginning May 1, 2010, through June 30, 2013, an additional rate of tax of 0.30 percent is added to the rate provided for in RCW 82.04.255, 82.04.285, and 82.04.290(2)(a).(2)(a) The additional rate in subsection (1) of this section does not apply to persons engaging within th…
RCW 82.04.29004 Additional tax on financial institutions.
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*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1) Beginning January 1, 2020, in addition to any other taxes imposed under this chapter, an additional tax is imposed on specified financial institutions. The additional tax is equal to the gross income of the business taxable under RCW …
RCW 82.04.29005 Tax on loan interest—2012 2nd sp.s. c 6.
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*** CHANGE IN 2026 *** (SEE 2089-S.SL) ***(1) Amounts received as interest on loans originated by a person located in more than ten states, or an affiliate of such person, and primarily secured by first mortgages or trust deeds on nontransient residential properties are subject t…
RCW 82.04.2905 Tax on providing day care.
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(1) Except as provided in subsection (2) of this section, upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from s…
RCW 82.04.2906 Tax on certain chemical dependency services.
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(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified by the department of social and health services, for which payment from the United States or any i…
RCW 82.04.2907 Tax on royalties.
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(1) Upon every person engaging within this state in the business of receiving income from royalties, the amount of tax with respect to the business is equal to the gross income from royalties multiplied by the rate of 1.5 percent.(2) For the purposes of this section, "gross incom…
RCW 82.04.2908 Tax on provision of room and domiciliary care to assisted living facility residents.
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(1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of an assisted living facility licensed under chapter 18.20 RCW, the amount of tax with respect to such business shall be equal to the gross income of the business…
RCW 82.04.2909 Tax on aluminum smelters.
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(1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; as to such persons the amount of tax with respect to such business is, in the case of manufacturers, equal to the value of the product manufactured, or in the ca…
RCW 82.04.293 International investment management services—Definitions.
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For purposes of RCW 82.04.290:(1) A person is engaged in the business of providing qualifying international investment management services, if:(a) Such person is engaged primarily in the business of providing investment management services;(b) At least ten percent of the gross in…
RCW 82.04.294 Tax on manufacturers or wholesalers of solar energy systems.
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(1) Upon every person engaging within this state in the business of manufacturing solar energy systems using photovoltaic modules or stirling converters, or of manufacturing solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semic…
RCW 82.04.297 Internet access—Definitions.
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(1) The provision of internet access is subject to tax under RCW 82.04.290(2).(2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 n…
RCW 82.04.298 Tax on qualified grocery distribution cooperatives.
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(1) The amount of tax with respect to a qualified grocery distribution cooperative's sales of groceries or related goods for resale, excluding items subject to tax under RCW 82.04.260(4), to customer-owners of the grocery distribution cooperative is equal to the gross proceeds of…
RCW 82.04.299 Workforce education investment surcharge (as amended by 2025 c 401).
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*** CHANGE IN 2026 *** (SEE 2487.SL) ****** CHANGE IN 2026 *** (SEE 6113-S.SL) ***(1)(a) Beginning with business activities occurring on or after April 1, 2020, in addition to the taxes imposed under RCW 82.04.290 (2) and (4), a workforce education investment surcharge is imposed…
RCW 82.04.301 Exemptions—Certain hospitals.
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(1) This chapter does not apply to any person engaging within this state in business as a hospital, as defined in chapter 70.41 RCW, that is owned by a county with a population greater than two million and that is managed by a state university.(2) This section expires January 1, …
RCW 82.04.310 Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
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(1) This chapter does not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of chapter 82.16 RCW including amounts derived from activities for which a deduction is allowed under RCW 82.16.050. Th…
RCW 82.04.311 Exemptions—Tobacco settlement authority.
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This chapter does not apply to income received by the tobacco settlement authority under chapter 43.340 RCW.[ 2002 c 365 s 14.]Notes:Effective date—2002 c 365: See RCW 43.340.902.
RCW 82.04.315 Exemptions—International banking facilities.
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This chapter shall not apply to the gross receipts of an international banking facility.As used in this section, an "international banking facility" means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the…
RCW 82.04.317 Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
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This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021, or by a financing subsidiary of such motor vehicle manufacturer which subsidiary is at least fifty percent owned by the manufacturer, from the sale of motor vehicles at …
RCW 82.04.320 Exemptions—Insurance business.
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*** CHANGE IN 2026 *** (SEE 2487.SL) ***(1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state.(2) The provisions of this section do not exempt any …
RCW 82.04.321 Exemptions—Qualified health plan patients.
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This chapter does not apply to amounts received by a health care provider for services performed on patients covered by a qualified health plan offered under RCW 41.05.410, including reimbursement from the qualified health plan and any amounts collected from the patient as part o…
RCW 82.04.322 Exemptions—Health maintenance organization, health care service contractor, certified health plan.
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*** CHANGE IN 2026 *** (SEE 2487.SL) ***This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201.[ 1993 c 492 s 303.]Notes:Findings—Inte…
RCW 82.04.323 Exemption—Washington health benefit exchange.
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The taxes imposed by this chapter do not apply to amounts received by the Washington health benefit exchange established under chapter 43.71 RCW.[ 2022 c 73 s 1; 2013 2nd sp.s. c 6 s 8.]Notes:Retroactive application—2013 2nd sp.s. c 6 s 8: "Section 8 of this act applies both pros…
RCW 82.04.324 Exemptions—Qualifying blood, tissue, or blood and tissue banks.
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(1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank to the extent the amounts are exempt from federal income tax.(2) For the purposes of this section:(a) "Qualifying blood bank" means a bl…
RCW 82.04.326 Exemptions—Qualified organ procurement organizations.
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This chapter does not apply to amounts received by a qualified organ procurement organization under 42 U.S.C. Sec. 273(b) in effect as of January 1, 2001, to the extent that the amounts are exempt from federal income tax.[ 2002 c 113 s 1.]Notes:Effective date—2002 c 113: "This ac…
RCW 82.04.327 Exemptions—Adult family homes.
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This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the department of social and health services.[ 1987 1st ex.s. c 4 s 1.]
RCW 82.04.330 Exemptions—Sales of agricultural products.
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(1) This chapter does not apply to any farmer in respect to the sale of any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom feed operations. This exemption does not apply to any person selling…
RCW 82.04.331 Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
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(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others.(2)…
RCW 82.04.332 Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
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This chapter does not apply to amounts received from buying unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley, but not including any manufactured products thereof, and selling the same at wholesale.[ 2007 c 131 s 1; 1998 c 312 s…
RCW 82.04.333 Exemptions—Small harvesters.
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In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035 may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person…
RCW 82.04.334 Exemptions—Standing timber.
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This chapter does not apply to any sale of standing timber excluded from the definition of "sale" in RCW 82.45.010(3). The definitions in RCW 82.04.260(12) apply to this section.[ 2017 c 323 s 502; 2010 1st sp.s. c 23 s 512; 2007 c 48 s 3.]Notes:Tax preference performance stateme…
RCW 82.04.335 Exemptions—Agricultural fairs.
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This chapter shall not apply to any business of any bona fide agricultural fair, if no part of the net earnings therefrom inures to the benefit of any stockholder or member of the association conducting the same: PROVIDED, That any amount paid for admission to any exhibit, grands…
RCW 82.04.337 Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
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This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first use, if those hops have been processed into extract, pellets, or powder in this state. This section does not exempt a processor or wareh…
RCW 82.04.338 Exemptions—Hop commodity commission or hop commodity board business.
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This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop commodity board created by state statute or created under chapter 15.65 or 15.66 RCW if: (1) The activity is approved by a r…
RCW 82.04.339 Exemptions—Day care provided by churches.
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This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.[ 1992 c 81 s 1.]
RCW 82.04.3395 Exemptions—Child care resource and referral services by nonprofit organizations.
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This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services.[ 1995 2nd sp.s. c 11 s 3.]Notes:Effective date—1995 2nd sp.s. c 11: "This act is necessary for the immediate preservation of the p…
RCW 82.04.340 Exemptions—Boxing, sparring, or wrestling matches.
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This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the department of licensing.[ 2000 c 103 s 6; 1988 c 19 s 4; 1961 c 15 s 8…
RCW 82.04.350 Exemptions—Racing.
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Except as provided in RCW 82.04.286(1), this chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the horse racing commission.[ 2005 c 369 s 7; 1961 c 15 s 82.04.350. Prior: 1959 c 197 s …
RCW 82.04.355 Exemptions—Ride sharing.
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This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.[ 2021 c 135 s 5; 1999 c 358 s 8; 1979 c 111 s 17.]Notes:Reviser's note: The tax preference enacted in se…
RCW 82.04.360 Exemptions—Employees—Independent contractors—Booth renters.
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(1) This chapter does not apply to any person in respect to his or her employment in the capacity of an employee or servant as distinguished from that of an independent contractor. For the purposes of this section, the definition of employee includes those persons that are define…
RCW 82.04.363 Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
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This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or conference center conducted on property exempt from property tax under RCW 84.36.030 (1), (2), or (3):(1) Lodging, conference and meeting ro…
RCW 82.04.3651 Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
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(1) This chapter does not apply to amounts received from fund-raising activities by nonprofit organizations, as defined in subsection (2) of this section, and libraries as defined in RCW 27.12.010.(2) As used in this section, a "nonprofit organization" means:(a) An organization e…
RCW 82.04.367 Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
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This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code of 1954, as amended, that:(1) Are guarantee agencies under the federal guaranteed student loan program or that issue…
RCW 82.04.368 Exemptions—Nonprofit organizations—Credit and debt services.
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This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services:(1) Presenting individual and community credit education programs including credit and debt counseling;(2) Obtaining creditor cooperation allowing a debto…
RCW 82.04.370 Exemptions—Certain fraternal and beneficiary organizations.
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This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or societies organized under and existing by virtue of Title 24 RCW, if such beneficiary corporations or societies p…
RCW 82.04.380 Exemptions—Certain corporations furnishing aid and relief.
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This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the …
RCW 82.04.385 Exemptions—Operation of sheltered workshops.
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This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training of persons with developmental disabilities at nonprofit group training homes as defined by chapter 71A.22 RCW or to the busin…
RCW 82.04.390 Exemptions—Amounts derived from sale of real estate.
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This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial …