Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.59.020 Sales and use tax deferral program—Creation.
1.4K chars
(1) For the purpose of creating a sales and use tax deferral program for conversion of a commercial building to provide affordable housing under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally …
RCW 82.59.030 Initial application for a sales and use tax deferral.
1.8K chars
An owner of underutilized commercial property seeking a sales and use tax deferral for conversion of a commercial building to provide affordable housing under this chapter on an investment project must complete the following procedures:(1) The owner must apply to the city on form…
RCW 82.59.040 Conditional approval of applications—Conditions.
1.6K chars
The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that:(1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits t…
RCW 82.59.050 Conditional approval of applications—Appeals.
1.3K chars
(1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application.(2) If the application is approved, the city must issue the applicant a conditional certificate of…
RCW 82.59.060 Application fee.
0.3K chars
The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the appl…
RCW 82.59.070 Certificate of occupancy—Approval or denial of tax deferral—Appeals.
3.5K chars
(1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following:(a) A description of the work that has been completed and a statement that the eligible investment project qualifie…
RCW 82.59.080 Annual report—Annual tax preference report—Report by city.
1.6K chars
(1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following:(a) A stateme…
RCW 82.59.090 Initiation of construction.
1.2K chars
(1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of const…
RCW 82.59.100 Sales and use tax deferral certificates.
0.8K chars
(1) After receiving the conditional certificate of program approval issued by the city and approval of an application by the department as provided in RCW 82.59.090(1), the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due …
RCW 82.59.110 Voluntary discontinuance.
1.0K chars
(1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance.(2) If, after the department has issued a sales and us…
RCW 82.59.120 Transfers of eligible projects.
0.8K chars
(1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter.(2) The transferor of an eligible project must notify the city and the department of such transf…
RCW 82.59.130 Tax preference performance statement.
1.5K chars
(1) This section is the tax preference performance statement for the tax preference contained in chapter 332, Laws of 2024. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of acti…
RCW 82.59.140 Multiple-unit housing property tax exemption program.
0.5K chars
An owner of underutilized commercial property claiming a sales and use tax deferral under this chapter may also apply for the multiple-unit housing property tax exemption program under chapter 84.14 RCW. For applicants receiving the property tax exemption under chapter 84.14 RCW,…
RCW 82.60.010 Legislative findings and declaration.
1.0K chars
The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies …
RCW 82.60.020 Definitions.
7.6K chars
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Department" means the department of revenue.(3) "Eligible area" means:(a) Through June 3…
RCW 82.60.025 Deferral eligibility requirements.
0.9K chars
The lessor or owner of a qualified building is not eligible for a deferral unless:(1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or(2)(a) The lessor by written contract agrees to pass the economic benefit of the defer…
RCW 82.60.049 Additional eligible projects.
2.1K chars
(1) For the purposes of this section:(a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.(b) "Eligible investment project" also means an investment project in an eligible area as defined in this section.(2) Until July 1, 2020, the …
RCW 82.60.060 Repayment schedule.
1.4K chars
(1) In the event the eligible investment project ceases to meet the requirements of this chapter, the recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally com…
RCW 82.60.063 Repayment of deferred taxes—Relief.
3.5K chars
(1) Subject to the conditions in this section, a person is not liable for the amount of deferred taxes outstanding for an investment project when the person temporarily ceases to use its qualified buildings and qualified machinery and equipment for manufacturing or research and d…
RCW 82.60.065 Tax deferral on construction labor and investment projects—Repayment forgiven.
0.9K chars
Except as provided in RCW 82.60.070:(1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need n…
RCW 82.60.070 Annual tax performance report by recipients—Assessment of taxes, interest.
2.9K chars
(1)(a) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.60.025, the lessee must file a…
RCW 82.60.080 Employment and wage determinations.
0.3K chars
The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter.[ 2000 c 106 s 6; 1985 c 232 s 7.]Notes:Effective date—2000 c 106: See note following RCW 82.32.33…
RCW 82.60.090 Applicability of general administrative provisions.
0.1K chars
Chapter 82.32 RCW applies to the administration of this chapter.[ 1985 c 232 s 8.]
RCW 82.60.100 Applications, reports, and information subject to disclosure.
0.3K chars
Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.[ 2010 c 106 s 106; 1987 c 49 s 1.]Notes:Effective date—2010 c 106: See note foll…
RCW 82.60.120 Qualifying county list—2010 1st sp.s. c 16.
0.4K chars
The department, with the assistance of the employment security department, must establish a list of qualifying counties effective July 1, 2010. The list of qualifying counties is effective for a twenty-four month period and must be updated by July 1st of the year that is two cale…
RCW 82.62.010 Definitions.
5.5K chars
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Applicant" means a person applying for a tax credit under this chapter.(2) "Department" means the department of revenue.(3) "Eligible area" means a "rural county" as …
RCW 82.62.020 Application for tax credits—Contents.
1.4K chars
Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain inf…
RCW 82.62.030 Allowance of tax credits—Limitations—Expiration.
3.6K chars
(1)(a) A person shall be allowed a credit against the tax due under chapter 82.04 RCW as provided in this section. The credit shall equal: (i) Four thousand dollars for each qualified employment position with wages and benefits greater than forty thousand dollars annually that is…
RCW 82.62.045 Tax credits for eligible business projects in designated community empowerment zones.
1.0K chars
(1) For the purposes of this section "eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020.(2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter for those em…
RCW 82.62.050 Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients.
1.9K chars
(1) Each recipient shall submit a report to the department by the last day of the month immediately following the end of the four consecutive full calendar quarter period for which a credit under this chapter is earned. The report shall contain information, as required by the dep…
RCW 82.62.060 Employment and wage determinations.
0.3K chars
The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter.[ 2000 c 106 s 7; 1986 c 116 s 19.]Notes:Effective date—2000 c 106: See note following RCW 82.32.330.
RCW 82.62.070 Applicability of general administrative provisions.
0.1K chars
Chapter 82.32 RCW applies to the administration of this chapter.[ 1986 c 116 s 20.]
RCW 82.62.080 Applications, reports, and other information subject to disclosure.
0.3K chars
Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.[ 2010 c 106 s 107; 1987 c 49 s 3.]Notes:Effective date—2010 c 106: See note foll…
RCW 82.62.901 Effective date—1986 c 116 ss 15-20.
0.3K chars
Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986.[ 1986 c 116 s 24.]
RCW 82.63.005 Findings—Intent to create a contract.
2.3K chars
The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. The legislature also finds that tax incentives should be subject to the…
RCW 82.63.010 Definitions.
9.3K chars
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Advanced computing" means technologies used in the designing and developing of computing hardware and software, including innovations in designing the full spectrum of…
RCW 82.63.020 Application—Annual tax performance report—Reports.
2.1K chars
(1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made …
RCW 82.63.045 Repayment not required—Repayment schedule for unqualified investment project—Exceptions.
2.8K chars
(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used…
RCW 82.63.060 Administration.
0.1K chars
Chapter 82.32 RCW applies to the administration of this chapter.[ 1994 sp.s. c 5 s 8.]
RCW 82.63.065 Administration—Department may adopt rules.
0.2K chars
The department may adopt rules as may be necessary to administer this chapter.[ 2009 c 268 s 6.]Notes:Policy—Application—2009 c 268: See notes following RCW 82.63.090.
RCW 82.63.070 Public disclosure.
0.2K chars
Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 108; 2004 c 2 s 7; 1994 sp.s. c 5 s 9.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.
RCW 82.63.090 Multiple qualified buildings.
5.1K chars
(1) In the case of multiple qualified buildings, if the lessee who will conduct the qualified research and development or pilot scale manufacturing within the multiple qualified buildings desires to treat the multiple qualified buildings as a single investment project, the lessee…
RCW 82.63.900 Effective date—1994 sp.s. c 5.
0.1K chars
This act shall take effect January 1, 1995.[ 1994 sp.s. c 5 s 12.]
RCW 82.64.010 Definitions.
2.4K chars
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation i…
RCW 82.64.020 Tax imposed—Wholesale, retail—Revenue deposited in the general fund.
1.2K chars
(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.(2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be eq…
RCW 82.64.025 Tax preferences—Expiration dates.
0.2K chars
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 1720.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.64.030 Exemptions.
1.2K chars
The following are exempt from the taxes imposed in this chapter:(1) Any successive sale of a previously taxed syrup.(2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption …
RCW 82.64.040 Credit against tax.
1.2K chars
(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with r…
RCW 82.64.050 Wholesaler to collect tax from buyer.
1.3K chars
(1) The tax imposed in RCW 82.64.020(1) shall be paid by the buyer to the wholesaler and each wholesaler shall collect from the buyer the full amount of the tax payable in respect to each taxable sale, unless the wholesaler is prohibited from collecting the tax from the buyer und…
RCW 82.64.901 Effective dates—1989 c 271.
0.0K chars
See note following RCW 66.28.200.