Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined.
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(1) As used in this chapter, the term "selling price" means the true and fair value of the property conveyed. If property has been conveyed in an arm's length transaction between unrelated persons for a valuable consideration, a rebuttable presumption exists that the selling pric…
RCW 82.45.032 Additional definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial…
RCW 82.45.033 "Controlling interest" defined.
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(1) As used in this chapter, the term "controlling interest" has the following meaning:(a) In the case of a profit corporation, either fifty percent or more of the total combined voting power of all classes of stock of the corporation entitled to vote, or fifty percent of the cap…
RCW 82.45.035 Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
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The state department of revenue shall provide by rule for the determination of the selling price in the case of leases with option to purchase, and shall further provide that the tax shall not be payable, where inequity will otherwise result, until and unless the option is exerci…
RCW 82.45.060 Tax on sale of property.
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*** CHANGE IN 2026 *** (SEE 1983.SL) ***(1) There is imposed an excise tax upon each sale of real property.(a) Through December 31, 2019, the rate of the tax imposed under this section is 1.28 percent of the selling price.(b) Beginning January 1, 2020, except as provided in (c) o…
RCW 82.45.065 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1718.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.45.070 Tax is lien on property—Enforcement.
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The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attac…
RCW 82.45.080 Tax is seller's obligation—Choice of remedies.
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(1) The tax levied under this chapter is the obligation of the seller and the department may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages. T…
RCW 82.45.090 Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
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(1) Except for a sale of a beneficial interest in real property where no instrument evidencing the sale is recorded in the official real property records of the county in which the property is located, the tax imposed by this chapter must be paid to and collected by the treasurer…
RCW 82.45.100 Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.
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(1) Payment of the tax imposed under this chapter is due and payable immediately at the time of sale, and if not paid within one month thereafter will bear interest from the time of sale until the date of payment.(a) Interest imposed before January 1, 1999, is computed at the rat…
RCW 82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
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Where single-family residential property is being transferred as the entire or part consideration for the purchase of other single-family residential property and a licensed real estate broker or one of the parties to the transaction accepts transfer of said property, a credit fo…
RCW 82.45.150 Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
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All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, 82.32.270, and * 82.32.090 (1) and (10), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. The department…
RCW 82.45.180 Disposition of proceeds.
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(1)(a) For taxes collected by the county under this chapter, the county treasurer shall collect a five dollar fee on all transactions required by this chapter where the transaction does not require the payment of tax. A total of five dollars shall be collected in the form of a ta…
RCW 82.45.190 Exemptions—State route No. 16 corridor transportation systems and facilities.
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Sales of the state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW are exempt from tax under this chapter.[ 1998 c 179 s 7.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.45.195 Exemptions—Standing timber sales.
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A sale of standing timber is exempt from tax under this chapter if the gross income from such sale is taxable under RCW 82.04.260(12)(d).[ 2014 c 97 s 308; 2010 1st sp.s. c 23 s 518; 2007 c 48 s 7.]Notes:Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.Findin…
RCW 82.45.197 Exemptions—Inheritance—Documents required.
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(1) In order to receive an exemption under RCW 82.45.010(3)(a) from the tax in this chapter on real property transferred as a result of a devise by will or inheritance, the following documentation must be provided to the county treasurer:(a) If the property is being transferred u…
RCW 82.45.210 State assistance for county electronic processing and reporting of taxes—Grant program.
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(1) To the extent that funds are appropriated, the department shall administer a grant program for counties to assist in the development, implementation, and maintenance of an electronic processing and reporting system for real estate excise tax affidavits that is compatible with…
RCW 82.45.220 Failure to report transfer of controlling interest.
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(1) An organization that fails to report to the secretary of state a transfer of an interest in the organization as required under RCW 43.07.390 and the transfer results in a sale as defined in RCW 82.45.010(2) is subject to the provisions of RCW 82.45.100 as well as the evasion …
RCW 82.45.230 Accounts into which tax is deposited.
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(1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:(a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050;(b…
RCW 82.45.235 Tax treatment—Transactions structured to reduce or avoid tax.
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The legislature recognizes that in adopting a graduated tax rate structure providing for increased tax rates for sales of highly valued property, while also exempting certain types of property from the increased tax rates, some taxpayers will attempt to avoid or reduce the tax im…
RCW 82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
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See RCW 82.46.900.
RCW 82.46.010 Tax on sale of real property authorized—Proceeds dedicated to local capital projects—Additional tax authorized—Maximum rates.
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(1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may b…
RCW 82.46.015 Capital projects—Use of tax funds.
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(1) A city or county may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.010 for the maintenance of, operation of, and service support for, existing capital projects, as defined in RCW 82.46.010 and 82.46.035, and including the…
RCW 82.46.021 Referendum procedure to repeal or alter tax.
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Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010(3) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the …
RCW 82.46.030 Distribution of proceeds.
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(1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.(2) The remaining proceeds from the county tax under RCW 82.46.010(2) shall be placed in a county capital impr…
RCW 82.46.035 Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance (as amended by 2025 c 85).
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*** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) Except for revenues used after May 13, 2021, through December 31, 2023, as provided in subsection (3) of this section, the legislative authority of any county or city must identify in the adopted budget the capital projects funded in …
RCW 82.46.037 Capital projects—Use of additional tax funds.
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(1) A city or county that meets the requirements of subsection (2) of this section may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.035 for the operation of, the maintenance of, and service support for, existing capital proj…
RCW 82.46.040 Tax is lien on property—Enforcement.
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Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.[ 1…
RCW 82.46.050 Tax is seller's obligation—Choice of remedies.
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The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.[ 199…
RCW 82.46.060 Payment of tax—Evidence of payment—Recording.
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Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The treasurer shall act as agent for any city within the county imposing the tax. The county treasurer sha…
RCW 82.46.070 Additional excise tax—Acquisition and maintenance of conservation areas.
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(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for t…
RCW 82.46.075 Additional excise tax—Affordable housing.
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(1) Subject to subsections (4) and (5) of this section, the legislative authority of any county may impose an additional excise tax on the purchase and sale of real property in the county at the rate of one-half of one percent of the selling price. The proceeds of the tax shall b…
RCW 82.46.080 Notice to county treasurer.
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A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.[…
RCW 82.46.090 Application of chapter 82.45 RCW.
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The following provisions apply to this chapter unless the context clearly requires otherwise.(1) The taxes imposed under this chapter shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW.(2) …
RCW 82.46.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
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Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.[ 1993 sp.s…
RCW 82.47.010 Definitions.
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For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.[ 2014 c 216 s 206; 1998 c 176 s 85; 1991 c 173 s 2.]Notes:Effective date—Findings—Tax preference…
RCW 82.47.020 Tax authority.
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(1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an exci…
RCW 82.47.030 Proceeds.
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The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisd…
RCW 82.48.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air.(2) "Commuter air carrier" means an air …
RCW 82.48.020 Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
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(1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence…
RCW 82.48.030 Amount of tax.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows: Type of aircraftRegistration fee Single engine fixed wing$50 Small multi-engine fixed wing6…
RCW 82.48.035 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1719.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.48.060 Is in addition to other taxes.
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Except as provided in RCW 82.48.110, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.[ 1961 c 15 s 82.48.060. Prior: 1949 c 49 s 6; Rem. Supp. 1949 s 11219-38.]
RCW 82.48.070 Tax receipt.
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The secretary shall give a receipt to each person paying the excise tax.[ 1987 c 220 s 7; 1967 ex.s. c 9 s 4; 1961 c 15 s 82.48.070. Prior: 1949 c 49 s 7; Rem. Supp. 1949 s 11219-39.]Notes:Severability—1987 c 220: See note following RCW 47.68.230.
RCW 82.48.080 Payment and distribution of taxes.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses a…
RCW 82.48.090 Refund of excessive tax payment and interest.
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In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in R…
RCW 82.48.100 Exempt aircraft.
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This chapter does not apply to:(1) Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, w…
RCW 82.48.110 Aircraft not to be subject to ad valorem tax—Exceptions.
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The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such a…
RCW 82.48A.010 Luxury aircraft tax.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***(1)(a) In addition to taxes required under chapters 82.08, 82.12, and 82.48 RCW, there is levied and collected an additional 10 percent luxury aircraft tax on the sale of a noncommercial aircraft if:(i) The selling price of the noncommerc…
RCW 82.48A.020 Use tax if value of aircraft exceeds $500,000—Exception.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***(1)(a) In addition to taxes required under chapters 82.08, 82.12, and 82.48 RCW, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any noncommercial aircraft if …