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Washington Statutes, Title 82

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Washington/Statutes

← All Washington coverage

Title 82, EXCISE TAXES

61 chapters · 1,445 sections in this title.

All chapters in Title 821,445 Ch 82.04, Business and occupation tax.223 Ch 82.08, Retail sales tax.182 Ch 82.12, Use tax.152 Ch 82.32, General administrative provisions.121 Ch 82.14, Local retail sales and use taxes.61 Ch 82.38, Fuel tax act.52 Ch 82.16, Public utility tax.41 Ch 82.24, Tax on cigarettes.39 Ch 82.42, Aircraft fuel tax.30 Ch 82.26, Tax on tobacco products.28 Ch 82.29A, Leasehold excise tax.24 Ch 82.25, Tax on vapor products.23 Ch 82.45, Excise tax on real estate sales.23 Ch 82.03, Board of tax appeals.20

1,445 sections·Filtered byTitle 82✕

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 …
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…

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 p…

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 perform…

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 82.32.872 Loan interest tax deposits.

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(1) By October 15, 2027, 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 modification of RCW 82.04.29005 under section 3, chapter 131, Laws of 202…

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 82.32.880 Waiver of penalties and interest—Additional motor vehicle taxes—Tax liabilities.

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(1) Except as otherwise provided in subsections (2) through (4) of this section, the department shall waive penalties and interest otherwise due under this chapter if all of the following conditions are met: (a)(i) The penalties and interest are imposed with respect to additional…

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, …

RCW 82.32A.002 Short title.

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This chapter shall be known and cited as "Washington taxpayers' rights and responsibilities." [ 1991 c 142 s 1.]

RCW 82.32A.005 Finding.

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(1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington …

RCW 82.32A.010 Administration of chapter.

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The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter. [ 1991 c 142 s 3.]

RCW 82.32A.020 Rights.

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The taxpayers of the state of Washington have: (1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued; (2) The right to rely on specific, official written advice and written tax reporti…

RCW 82.32A.030 Responsibilities.

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To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to: (1) Register with the department of revenue; (2) Know their tax reporting obligations, and when they are un…

RCW 82.32A.040 Taxpayer rights advocate.

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The director of revenue shall appoint a taxpayer rights advocate. The advocate shall be responsible for directly assisting taxpayers and their representatives to assure their understanding and utilization of the policies, processes, and procedures available to them in the resolut…

RCW 82.32A.050 Taxpayer services program.

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The department of revenue shall maintain a taxpayer services program consisting of, but not limited to: (1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence; (2) Conducting tax workshops at location…

RCW 82.33.010 Economic and revenue forecast council—Oversight and approval of economic and revenue forecasts.

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(1)(a) The economic and revenue forecast council is hereby created. The council shall consist of two individuals appointed by the governor, the state treasurer, and eight legislators, two of whom shall be appointed by the chairperson of each of the two largest political caucuses …

RCW 82.33.015 Transportation economic and revenue forecast council—Oversight and approval of transportation economic and revenue forecasts.

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(1)(a) The transportation economic and revenue forecast council is hereby created. The council shall consist of the following members: (i) The director of the office of financial management; (ii) The director of the department of licensing; (iii) The state treasurer; (iv) The cha…

RCW 82.33.020 Economic, revenue, and transportation forecast supervisor—Economic and revenue forecasts—Transportation revenue forecast—Submittal of forecasts—Estimated tuition fees revenue.

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(1) Four times each year the supervisor must prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010: (a) An official state economic and revenue forecast; (b) An unofficial state economic and revenue forecast based on optimistic economic …

RCW 82.33.030 Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.

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The administrator of the legislative evaluation and accountability program committee may request, and the supervisor shall provide, alternative economic and revenue forecasts based on assumptions specified by the administrator. [ 1984 c 138 s 3. Formerly RCW 82.01.125.] Notes: Le…

RCW 82.33.040 Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast and transportation economic and revenue forecast councils—Meetings.

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(1) To promote the free flow of information and to promote legislative input in the preparation of forecasts, immediate access to all information relating to economic and revenue forecasts shall be available to the economic and revenue forecast work group, hereby created. Revenue…

RCW 82.33.050 Employment growth forecast and general state revenue estimates.

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The state economic and revenue forecast council shall perform the state employment growth forecast and general state revenue estimates required by Article VII, section 12. [ 2007 c 484 s 3.] Notes: Contingent effective date—2007 c 484 ss 2-8: See note following RCW 43.79.495.

RCW 82.33.060 State budget outlook—Requirements.

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(1) To facilitate compliance with, and subject to the terms of, RCW 43.88.055 and 43.88.030, the state budget outlook work group shall prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010, an official state budget outlook for state rev…

RCW 82.33.070 State budget outlook—Work group.

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(1) To promote the free flow of information and to promote legislative input in the preparation of the state budget outlook, immediate access to all information relating to the state budget outlook shall be available to the state budget outlook work group, hereby created. The sta…

RCW 82.33A.005 Intent.

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The citizens of Washington should enjoy a high quality of life, which requires a healthy state economy. To achieve this goal, the legislature recognizes that the state must be able to compete economically at a national and international level. It is critical to the economic well-…

RCW 82.33A.010 Council—Created—Selection of benchmarks—Access to agency information.

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(1) The economic climate council is hereby created. (2) The council shall select a series of benchmarks that characterize the competitive environment of the state. The benchmarks should be indicators of the cost of doing business; the education and skills of the workforce; a soun…

RCW 82.34.010 Definitions.

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Unless a different meaning is plainly required by the context, the following words as hereinafter used in this chapter shall have the following meanings: (1) "Facility" shall mean an "air pollution control facility" or a "water pollution control facility" as herein defined: (a) "…

RCW 82.34.015 Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).

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The department shall not issue a certificate under RCW 82.34.010(5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.01…

RCW 82.34.020 Application for certificate—Filing—Form—Contents.

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An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility incl…

RCW 82.34.030 Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board.

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A certificate shall be issued by the department within thirty days after approval of the application by the appropriate control agency. Such approval shall be given when it is determined that the facility is designed and is operated or is intended to be operated primarily for the…

RCW 82.34.040 Rules.

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The department may adopt such rules as it deems necessary for the administration of this chapter subject to the provisions of RCW 34.05.310 through 34.05.395. Such rules shall not abridge the authority of the appropriate control agency as provided in this chapter or any other law…

RCW 82.34.050 Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption.

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(1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVI…

RCW 82.34.060 Application for final cost determination as to existing or new facility—Filing—Form—Contents—Approval—Determination of costs—Credits against taxes imposed by chapters 82.04, 82.12, 82.16 RCW—Limitations.

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(1) On and after July 30, 1967, an application for a determination of the cost of an existing or newly completed pollution control facility may be filed with the department in such manner and in such form as may be prescribed by the department. The application shall contain the f…

RCW 82.34.090 Certified mail—Use of in sending certificates or notice of refusal to issue certificates.

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The department shall send a certificate or supplement when issued, by certified mail to the applicant. Notice of the department's refusal to issue a certificate or supplement shall likewise be sent to the applicant by certified mail. [ 1967 ex.s. c 139 s 9.]

RCW 82.34.100 Revision of prior findings of appropriate control agency—Grounds for modification or revocation of certificate or supplement—Exemptions from revocation.

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(1) The department of ecology, after notice to the department and the applicant and after affording the applicant an opportunity for a hearing, shall, on its own initiative or on complaint of the local or regional air pollution control agency in which an air pollution control fac…

RCW 82.34.110 Administrative and judicial review.

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Administrative and judicial review of a decision of the control agency or the department shall be in accordance with the applicable provisions of chapters 34.05, 43.21B, 82.03, and 82.32 RCW, as now or hereafter amended. [ 1975 1st ex.s. c 158 s 2; 1967 ex.s. c 139 s 11.] Notes: …

RCW 82.34.900 Severability—1967 ex.s. c 139.

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If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so h…

RCW 82.38.010 Statement of purpose.

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The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state. [ 2013 c 225 s 101; 1979 c 40 s 1; 1971 ex.s. c 175 s 2.] Notes: Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 tak…

RCW 82.38.020 Definitions.

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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Blended fuel" means a mixture of fuel and another liquid, other than a de minimis amount of the liquid. (2) "Blender" means a person who produces blended fuel outside…

RCW 82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.

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(1) There is levied and imposed upon fuel licensees a tax at the rate of 23 cents per gallon of fuel. (2) Beginning July 1, 2003, an additional and cumulative tax rate of five cents per gallon of fuel is imposed on fuel licensees. This subsection (2) expires when the bonds issued…