Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.84.050 Application.
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Notwithstanding any other law to the contrary:(1) This chapter applies to any tax, fee, or other assessment on groceries first imposed, increased, or collected by a local governmental entity on or after January 15, 2018.(2) The provisions of this chapter are to be construed liber…
RCW 82.85.010 Findings—Tax preference performance statement.
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(1) Businesses that invest capital create jobs and generate economic activity that supports a healthy Washington economy. The legislature finds that these investments result in future revenues that support schools and our communities. Therefore, the legislature finds that a pilot…
RCW 82.85.020 Definitions.
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(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(a) "Applicant" means a person applying for a tax deferral under this chapter.(b) "Eligible investment project" means an investment project for qualified buildings and …
RCW 82.85.030 Deferral eligibility—Lessor or owner of qualified building.
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The lessor or owner of a qualified building is not eligible for a deferral unless:(1) The underlying ownership of the building, 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 deferr…
RCW 82.85.040 Deferral application.
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(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 must be made to the department in a form and manner prescribed by the department. The de…
RCW 82.85.050 Deferral certificate—Issued by the department.
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(1) Except as otherwise provided in subsection (2) of this section, 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, 82.14, and 81.104 RCW on each eligible investment project.(2) No certifi…
RCW 82.85.060 Repayment—Deferred taxes.
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(1) The recipient must begin paying the deferred taxes in the fifth year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment of ten percent of the deferred taxes will be due on December 31st of…
RCW 82.85.070 Invest in Washington account—Created—Funded.
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(1) State taxes deferred and repaid under this chapter, including any interest or penalties on such amounts, must be deposited in the invest in Washington account created in this section. The invest in Washington account is hereby created in the state treasury [and] must be used …
RCW 82.85.080 Annual tax performance report.
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(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 82.85.030, the lessee must file a co…
RCW 82.85.900 Short title.
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This part [chapter] may be known and cited as the invest in Washington act.[ 2015 3rd sp.s. c 6 s 409.]Notes:Application—2015 3rd sp.s. c 6 ss 406-409: See note following RCW 82.85.060.Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
RCW 82.86.010 Definitions.
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(1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(a) "988 crisis hotline" has the same meaning as in RCW 71.24.025.(b) "Crisis call center hub" has the same meaning as in *RCW 71.24.025.(2) The definitions in RCW 82.1…
RCW 82.86.020 Tax imposed.
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(1)(a) A statewide 988 behavioral health crisis response and suicide prevention line tax is imposed on the use of all radio access lines:(i) By subscribers whose place of primary use is located within the state in the amount set forth in (a)(ii) of this subsection (1) per month f…
RCW 82.86.030 Collection of tax.
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(1) Except as provided otherwise in subsection (2) of this section:(a) The statewide 988 behavioral health crisis response and suicide prevention line tax on radio access lines must be collected from the subscriber by the radio communications service company, including those comp…
RCW 82.86.040 Payment and collection.
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(1)(a) The statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter must be paid by the subscriber to the radio communications service company providing the radio access line, the local exchange company, or the interconnected voice o…
RCW 82.86.050 Account creation.
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(1) The statewide 988 behavioral health crisis response and suicide prevention line account is created in the state treasury. All receipts from the statewide 988 behavioral health crisis response and suicide prevention line tax imposed pursuant to this chapter must be deposited i…
RCW 82.86.060 Preemption.
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A city or county may not impose a tax, measured on a per line basis, on radio access lines, interconnected voice over internet protocol service lines, or switched access lines, for the purpose of ensuring the efficient and effective routing of calls made to the 988 crisis hotline…
RCW 82.87.010 Findings—Intent—2021 c 196.
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The legislature finds that it is the paramount duty of the state to amply provide every child in the state with an education, creating the opportunity for the child to succeed in school and thrive in life. The legislature further finds that high quality early learning and child c…
RCW 82.87.020 Definitions.
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*** CHANGE IN 2026 *** (SEE 1376.SL) ***The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Adjusted capital gain" means federal net long-term capital gain:(a) Plus any amount of long-term capital loss from a sale or ex…
RCW 82.87.030 Distribution of revenues.
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*** CHANGE IN 2026 *** (SEE 5998-S.SL) ***(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows:(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230…
RCW 82.87.040 Tax imposed—Long-term capital assets.
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(1)(a) Beginning January 1, 2022, an excise tax is imposed on the sale or exchange of long-term capital assets. Only individuals are subject to payment of the tax, which equals seven percent multiplied by an individual's Washington capital gains.(b) Beginning January 1, 2025, an …
RCW 82.87.050 Exemptions.
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This chapter does not apply to the sale or exchange of:(1) All real estate transferred by deed, real estate contract, judgment, or other lawful instruments that transfer title to real property and are filed as a public record with the counties where real property is located;(2)(a…
RCW 82.87.060 Deductions.
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In computing tax for a taxable year, a taxpayer may deduct from his or her Washington capital gains:(1) A standard deduction of $250,000 per individual, or in the case of spouses or domestic partners, their combined standard deduction is limited to $250,000, regardless of whether…
RCW 82.87.070 Qualified family-owned small business deduction.
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(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from his or her Washington capital gains the amount of adjusted capital gain derived in the taxable year from the sale of substantially all of the fair market value of the assets of, or the transfer…
RCW 82.87.080 Charitable donation deduction.
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(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from the person's Washington capital gains the amount donated by the taxpayer to one or more qualified organizations during the same taxable year in excess of the minimum qualifying charitable donat…
RCW 82.87.090 Other taxes.
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The tax imposed under this chapter is in addition to any other taxes imposed by the state or any of its political subdivisions, or a municipal corporation, with respect to the same sale or exchange, including the taxes imposed in, or under the authority of, chapter 82.04, 82.08, …
RCW 82.87.100 Allocation of long-term capital gains and losses—Credit.
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(1) For purposes of the tax imposed under this chapter, long-term capital gains and losses are allocated to Washington as follows:(a) Long-term capital gains or losses from the sale or exchange of tangible personal property are allocated to this state if the property was located …
RCW 82.87.110 Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return.
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(1)(a) Except as otherwise provided in this section or RCW 82.32.080, taxpayers owing tax under this chapter must file, on forms prescribed by the department, a return with the department on or before the date the taxpayer's federal income tax return for the taxable year is requi…
RCW 82.87.120 Joint filers—Separate filers—Tax liability.
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(1) If the federal income tax liabilities of both spouses are determined on a joint federal return for the taxable year, they must file a joint return under this chapter.(2) Except as otherwise provided in this subsection, if the federal income tax liability of either spouse is d…
RCW 82.87.130 Administration of taxes.
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Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.[ 2021 c 196 s 14.]Notes:Automatic expiration date and tax preference performance statem…
RCW 82.87.140 Tax criminal penalties.
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(1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.(2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this…
RCW 82.87.150 Annual adjustments.
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(1) Beginning October 2025 and each October thereafter, the department must adjust the applicable amounts by multiplying the current applicable amounts by one plus the percentage by which the most current consumer price index available on October 1st of the current year exceeds t…
RCW 82.87.160 Credit—Sale or exchange of long-term capital assets—Transfer from general fund.
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(1) Beginning in tax year 2025 with taxes due in 2026, to avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a nonrefundable credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to …
RCW 82.87.170 Brokers and barter exchanges—Submission of form 1099-B—Penalty—Allocation to state of long-term capital gains.
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(1) Except as otherwise provided in this section, brokers and barter exchanges must provide all copies of United States internal revenue service form 1099-B, or any successor form if so renamed, electronically to the department for sales or exchanges of long-term capital assets f…
RCW 82.89.010 Definitions.
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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) "Eligible investment project" means an investment project of at least $2,000,000 in either…
RCW 82.89.020 Conditions for lessors.
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The lessor or owner of a qualified building is not eligible for a deferral under this chapter unless:(1) The underlying ownership of the building, machinery, and equipment vests exclusively in the same person; or(2)(a) The lessor by written contract agrees to pass the economic be…
RCW 82.89.030 Applications.
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(1) Applications for deferral of taxes under this chapter must be made before initiation of the construction of the eligible investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the departme…
RCW 82.89.040 Tax deferral certificates.
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(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, 82.14, and 81.104 RCW on each eligible investment project. The certificate may only be used to make purchases of materials and equipment…
RCW 82.89.050 Requirements for recipients—Meaningful construction.
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(1) The recipient of a deferral certificate under RCW 82.89.040 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate unless construction was delayed due to circumstances beyond the recipient's control. Lack of f…
RCW 82.89.060 Repayment schedule—Interest, penalties, and insolvency—Transfer of ownership.
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(1) The recipient must begin paying the deferred taxes in the second year after the date certified by the department as the date on which the eligible investment project has been operationally completed. The first payment of 10 percent of the deferred taxes is due on December 31s…
RCW 82.89.070 Reduction of taxes.
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(1) The recipient of the deferral under this chapter must receive a reduction of the amount of state sales and use tax to be repaid under RCW 82.89.060 only as follows:(a) Fifty percent of the state sales and use tax deferred, if the department of labor and industries certifies t…
RCW 82.89.080 Conditions on recipients—Annual tax performance report—Immediate repayment.
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(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. Reports must be filed for the first calendar year after the eligible investment project is operationally complete and c…
RCW 82.89.900 Applicability of general administrative provisions.
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To the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of this chapter.[ 2022 c 185 s 9.]Notes:Tax preference performance automatic expiration exception—Tax preference performance statement—2022 c 185: See notes followi…
RCW 82.89.901 Effective date—2022 c 185.
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This act takes effect July 1, 2022.[ 2022 c 185 s 13.]
RCW 82.90.010 Findings—Intent.
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(1) The legislature finds that while Washington state has significant solar resources and increasing electricity generation from solar installations, these are concentrated in rooftop installations and in utility-scale solar projects on rural lands that could otherwise be devoted…
RCW 82.90.020 Definitions.
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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) "Eligible area" means a qualifying commercial center.(3) "Eligible investment project" mea…
RCW 82.90.030 Applications.
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(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regard…
RCW 82.90.040 Tax deferral certificates.
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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.[ 2022 c 161 s 4.]Notes:Tax preference performance statement—2022 c 161: "This section is …
RCW 82.90.050 Requirements for recipients—Meaningful construction.
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(1) The recipient of a deferral certificate under RCW 82.90.040 must begin meaningful construction on an eligible investment project within one year of receiving a deferral certificate, unless construction was delayed due to circumstances beyond the recipient's control. Lack of f…
RCW 82.90.060 Tax reduction—Rules.
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(1) Except as otherwise provided in this chapter, the recipient of the deferral under this chapter must receive a reduction of the amount of state and local sales and use tax to be repaid under chapter 161, Laws of 2022 as follows:(a) Fifty percent of the sales and use tax deferr…
RCW 82.90.070 Repayment schedule—Interest, penalties, and insolvency—Transfer of ownership.
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(1) Except as otherwise provided in this chapter, the recipient must begin paying the deferred taxes in the second year after the date certified by the department as the date on which the eligible investment project has been operationally completed. The first payment of 12.5 perc…