Title 82 — Title 82 EXCISE TAXES

See note following RCW 9.94A.510.

As used in this chapter, "expiration date" means the earliest of:(1) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social …

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received…

In addition to any other tax, a tax is imposed on every intermediate care facility for persons with developmental disabilities for the act or privilege of engaging in business within this state. The tax is equal to the gross income attributable to services for the persons with de…

Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter …

(1) RCW 82.65A.020 through 82.65A.040 shall expire on the expiration date determined under RCW 82.65A.010.(2) The expiration of RCW 82.65A.020 through 82.65A.040 shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sectio…

This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1992.[ 1992 c 80 s 7.]

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) "Contribution" means cash contributions.(3) "Department" means the department of revenue.(4…

(1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application must c…

(1) A person that was approved for credit as provided in RCW 82.73.020 must send the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, the payment of the contri…

(1) Subject to the limitations in this chapter, a credit is allowed against the tax imposed by chapters 82.04 and 82.16 RCW for approved contributions that are made by a person to a program or the main street trust fund.(2)(a) Except as provided in (b) of this subsection, the cre…

To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed i…

The department of archaeology and historic preservation shall provide information to the department to administer this chapter, including a list of designated programs that shall be updated as necessary.[ 2010 c 30 s 5; 2005 c 514 s 906.]Notes:Finding—Effective date—2010 c 30: Se…

Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 514 s 907.]Notes:Short title—2005 c 514 ss 901-912: See note following RCW 43.360.005.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes fol…

This chapter expires January 1, 2032.[ 2021 c 112 s 3.]Notes:Finding—Intent—Effective date—2021 c 112: See notes following RCW 82.73.030.

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Cold storage warehouse" means a storage warehouse owned or operated by a wholesaler or th…

(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The a…

(1) 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 82.74.010(6), the lessee must file a…

(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…

Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 513 s 9.]Notes:Effective dates—2005 c 513: See note following RCW 82.04.4266.

Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 109; 2005 c 513 s 10.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.Effective dates—2005 c 513: See note following RCW 82.04.4266.

The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that commercial enterprises in the life sciences create high-wage, high-skilled jobs that are part of the …

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Biotechnology" means a technology based on the science of biology, microbiology, molecula…

Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The applic…

(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…

Chapter 82.32 RCW applies to the administration of this chapter.[ 2006 c 178 s 6.]Notes:Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.

Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 110; 2006 c 178 s 7.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—Severability—2006 c 178: See notes following RCW 82.…

(1) 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 82.75.010(5), the lessee must file a…

For the purposes of this chapter, "district" means a regional transportation investment district created under chapter 36.120 RCW.[ 2002 c 56 s 415.]Notes:

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and s…

(1) Subject to the conditions of this section, the legislative authority of a county, city, or district may fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction. A city or county may impose the tax only to the ext…

(1) Subject to the conditions of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a parking tax on all persons engaged in a commercial parking business within its respectiv…

(1) The proceeds collected pursuant to the exercise of the local option authority of RCW 82.80.010 and 82.80.030 (hereafter called "local option transportation revenues") shall be used for transportation purposes only, including but not limited to the following: The operation and…

(1) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020, levied by counties to the levying counties, and cities contained in those counties, based on the relative per capita pop…

A referendum petition to repeal a county or city ordinance imposing a tax or fee authorized under RCW 82.80.030 must be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer wit…

(1) Upon approval of a majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may set and impose an annual local option vehicle license fee, or a schedule of fees based upon the age of the vehicle, of up to one…

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and s…

(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and s…

(1) Public transportation benefit areas authorized to implement passenger-only ferry service under RCW 36.57A.200 whose boundaries (a) are on the Puget Sound, but (b) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition …

(1) Subject to the provisions of RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose an annual vehicle fee, not to exceed one hundred dollars per vehicle registered in the district, for each vehicle subject to vehicle license fees under RCW…

See notes following RCW 46.68.090.

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Corporate headquarters" means a facility or facilities where corporate staff employees ar…

(1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department's receipt of an application may not be deferred. The application must be m…

(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project meeting the requirements of this chapter.(2) No certificate may be issued for an inves…

(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 no l…

The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a recipient does not meet the requirements for qualified employment positions by the end of the second calendar yea…

This chapter may be known and cited as the "keep groceries affordable act of 2018."[ 2019 c 2 s 1 (Initiative Measure No. 1634, approved November 6, 2018).]

(1) Whereas access to food is a basic human need of every Washingtonian; and(2) Whereas keeping the price of groceries as low as possible improves the access to food for all Washingtonians; and(3) Whereas taxing groceries is regressive and hurts low- and fixed-income Washingtonia…

For purposes of this chapter:(1) "Alcoholic beverages" has the same meaning as provided in RCW 82.08.0293.(2) "Groceries" means any raw or processed food or beverage, or any ingredient thereof, intended for human consumption except alcoholic beverages, cannabis products, and toba…

Notwithstanding any other law to the contrary:(1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries.(2) Nothing in this section precludes the continued collection…