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Washington Statutes, Title 82

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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 82.48.070 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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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 associated with grant execution and the col…
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, …

Showing 1,201–1,250 of 1,445

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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 82.49.010 Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.

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(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020. The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, which…

RCW 82.49.020 Exemptions.

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The following are exempt from the tax imposed under this chapter: (1) Vessels exempt from the registration requirements of chapter 88.02 RCW; (2) Vessels used exclusively for commercial fishing purposes; (3) Vessels under sixteen feet in overall length; (4) Vessels owned and oper…

RCW 82.49.030 Payment of tax—Deposit in general fund and derelict vessel removal account.

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(1) The excise tax imposed under this chapter is due and payable to the department of licensing, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issu…

RCW 82.49.040 Depreciation schedule for use in determining fair market value.

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The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the curren…

RCW 82.49.050 Appraisal of vessel by department of revenue.

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(1) If a vessel has been acquired by lease or gift, or the most recent purchase price of a vessel is not known to the owner, the department of revenue shall appraise the vessel before registration. (2) If after registration the department of revenue determines that the purchase p…

RCW 82.49.060 Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.

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(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170. (2) Any vessel own…

RCW 82.49.065 Refunds—When, to whom—Amounts.

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(1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350. (2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the same time t…

RCW 82.49.080 Vessels not registered as required under chapter 88.02 RCW—Penalty.

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(1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount: (a) One hundred dollars for the owner's first violation; (b) Two hundred dollars for the…

RCW 82.49.900 Construction—Severability—Effective dates—1983 c 7.

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See notes following RCW 82.08.020.

RCW 82.50.010 Definitions.

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(1) "Mobile home" means a mobile home as defined by RCW 46.04.302. (2) "Park trailer" means a park trailer as defined by RCW 46.04.622. (3) "Travel trailer" means a travel trailer as defined by RCW 46.04.623. (4) "Modular home" means a modular home as defined by RCW 46.04.303. (5…

RCW 82.50.060 Tax additional.

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Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed. [ 1961 c 15 s 82.50.060. Prior: 1955 c 139 s 6.] Notes: Reviser's note: See note following RCW 82.50.010.

RCW 82.50.075 Extensions during state of emergency.

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During a state of emergency declared under RCW 43.06.010(12), the director, on his or her own motion or at the request of any taxpayer affected by the emergency, may grant extensions of the due date of any taxes payable under this chapter as the director deems proper. [ 2008 c 18…

RCW 82.50.090 Unlawful issuance of tax receipt—Penalty.

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It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor. [ 1961 c 1…

RCW 82.50.170 Refund, collection of erroneous amounts—Penalty for false statement.

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(1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of t…

RCW 82.50.250 Term "house trailer" construed.

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Whenever this chapter refers to chapter 46.12, 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess. […

RCW 82.50.425 Valuation of travel trailers and campers.

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For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise tax…

RCW 82.50.435 Appeal of valuation.

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If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If…

RCW 82.50.440 Tax receipt—Records.

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The county auditor or the department of licensing upon payment of the tax hereunder shall issue a receipt which shall include such information as may be required by the director, including the name of the taxpayer and a description of the travel trailer or camper, which receipt s…

RCW 82.50.460 Notice of amount of tax payable—Contents.

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Prior to the end of any registration year of a vehicle, the director shall cause to be mailed to the owners of travel trailers or campers, of record, notice of the amount of tax payable during the succeeding registration year. The notice shall contain a legal description of the t…

RCW 82.50.520 Exemptions.

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The following travel trailers or campers are specifically exempted from the operation of this chapter: (1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her b…

RCW 82.50.530 Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.

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No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad v…

RCW 82.50.540 Taxed and licensed travel trailers or campers entitled to use of streets and highways.

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Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided. [ 1971 ex.s. c 299 s 69.] Note…

RCW 82.50.901 Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 ss 35-76.

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(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972. (2) Sections 36 through 50 of this 1971 amendatory act s…

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) Eac…

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 cre…

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.]

RCW 82.52.010 State accepts provisions of federal (Buck) act.

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The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on …

RCW 82.52.020 State's tax laws made applicable to federal areas—Exception.

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From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and u…

RCW 82.56.010 Compact.

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The following multistate tax compact, and each and every part thereof, is hereby approved, ratified, adopted, entered into and enacted into law by the state of Washington. MULTISTATE TAX COMPACT Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determ…

RCW 82.56.020 Director of revenue to represent state.

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The director of revenue shall represent this state on the multistate tax commission. [ 1979 c 107 s 12; 1967 c 125 s 2.]

RCW 82.56.030 Director may be represented by alternate.

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The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him or her. Any such alternate shall be a principal deputy or assistant of the member of the commission in the agency which the member heads. [ 2013 c 23 s…

RCW 82.56.040 Political subdivisions—Appointment of persons to represent—Consultations with.

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The governor, after consultation with representatives of local governments, shall appoint three persons who are representative of subdivisions affected or likely to be affected by the multistate tax compact. The member of the commission representing this state, and any alternate …

RCW 82.56.050 Interstate audits article of compact declared to be in force in this state.

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Article VIII of the multistate tax compact relating to interaudits shall be in force in and with respect to this state. [ 1967 c 125 s 5.]

RCW 82.58.010 Definitions.

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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Agreement" means the streamlined sales and use tax agreement as adopted. (2) "Certified automated system" means software certified jointly by the states that are sign…

RCW 82.58.020 Multistate discussions.

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For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050, the state shall enter into multistate discussions. For purposes of these discussions, the state shall be represented by the department. [ 2010 1st sp.s. c 7 s 17; 2…

RCW 82.58.030 Streamlined sales and use tax agreement.

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The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtheran…

RCW 82.58.040 State adoption of agreement—Existing laws unaffected.

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No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this…

RCW 82.58.050 Requirements for agreement.

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The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section. (1) The agreement must set restrictions to limit over time the number of state rates. (2) The agreement must esta…

RCW 82.58.060 General purpose of agreement.

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The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application …

RCW 82.58.070 Agreement for benefit of member states only—No legal action.

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(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of …

RCW 82.58.080 Certified service provider—Certified automated system.

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(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member stat…

RCW 82.58.090 Legislation to conform state law.

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Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature. [ 2002 c 267 s 11.] Notes: Reviser's note: Pursuant to…

RCW 82.58.900 Short title.

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This chapter shall be known and cited as the "simplified sales and use tax administration act." [ 2002 c 267 s 1.]