Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.14.525 Sales and use tax.
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(1) The legislative authority of a county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislativ…
RCW 82.14.530 Sales and use tax for housing and related services.
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*** CHANGE IN 2026 *** (SEE 6027-S2.SL) ****** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1)(a)(i) A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons v…
RCW 82.14.532 Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.
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(1) Subject to the requirements of chapter 35.107 RCW and RCW 81.104.170, a project is eligible for a sales and use tax remittance under the authority of this chapter on:(a) The sale of or charge made for labor and services rendered in respect to construction or rehabilitation of…
RCW 82.14.540 Affordable and supportive housing—Sales and use tax.
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*** CHANGE IN 2026 *** (SEE 6027-S2.SL) ****** CHANGE IN 2026 *** (SEE 2442-S.SL) ***(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Nonparticipating city" is a city that does not impose a sales and use tax i…
RCW 82.14.545 Mitigation payments.
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(1) In order to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement under this title, the state treasurer, on July 1, 2021, and each July 1st thereafter through July 1, 2026, must transfer into the manu…
RCW 82.14.550 Manufacturing and warehousing job centers account.
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The manufacturing and warehousing job centers account is created in the state treasury. All receipts from RCW 82.14.545 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose …
RCW 82.14.820 Warehouse and grain elevators and distribution centers—Exemption does not apply.
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The exemptions in RCW 82.08.820, 82.12.820, 82.08.0207, and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.[ 2017 c 176 s 4; 1997 c 450 s 4.]Notes:Findings—Intent—Application—2017 c 176: See notes following RCW 8…
RCW 82.14A.010 License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.
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The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and l…
RCW 82.14A.020 Division of gross income of business between cities, towns and unincorporated areas.
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For purposes of RCW 82.14A.010, the state department of revenue is hereby authorized and directed to promulgate, pursuant to the provisions of chapter 34.05 RCW, rules establishing uniform methods of division of gross income of the business of a single taxpayer between those citi…
RCW 82.14A.030 Effective date of resolutions or ordinances.
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No resolution or ordinance or any amendment thereto adopted pursuant to RCW 82.14A.010 shall be effective, except on the first day of a calendar month.[ 1972 ex.s. c 134 s 5.]
RCW 82.14A.900 Effective date—1972 ex.s. c 134.
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Sections 2 through 5 of this 1972 amendatory act shall take effect July 1, 1972.[ 1972 ex.s. c 134 s 8.]
RCW 82.14B.010 Findings.
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The legislature finds that the state and counties should be provided with an additional revenue source to fund 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate met…
RCW 82.14B.020 Definitions.
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As used in this chapter:(1) "911 emergency communications system" means a public 911 communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergenc…
RCW 82.14B.030 County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount.
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Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, …
RCW 82.14B.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 1707.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.14B.040 Collection of tax.
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Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, …
RCW 82.14B.042 Payment and collection of taxes—Penalties for violations.
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Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, …
RCW 82.14B.050 Use of proceeds.
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The proceeds of any tax collected under this chapter shall be used by the state or county only for the 911 emergency communications system and its administrative and operational costs.[ 2022 c 203 s 24; 1981 c 160 s 5.]Notes:Modernization of statewide 911 emergency communications…
RCW 82.14B.055 Use of funds voluntarily remitted.
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For the time period from July 1, 2007, until January 1, 2011, counties and the state are authorized to accept and use funds and any accrued interest voluntarily remitted by interconnected voice over internet protocol service companies.[ 2010 1st sp.s. c 19 s 24.]Notes:Effective d…
RCW 82.14B.060 County imposition of tax—Ordinance—Department notice.
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A county legislative authority imposing a tax under this chapter must establish by ordinance all necessary and appropriate procedures for the administration of the county 911 excise taxes by the department. A county legislative authority imposing a tax under this chapter must pro…
RCW 82.14B.061 Administration by department—Extending reporting periods.
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(1) The department must administer and adopt rules as may be necessary to enforce and administer the state and county 911 excise taxes imposed or authorized by this chapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045, 82.32.145, and 82.32.380, applies to the administr…
RCW 82.14B.063 Administration and collection by department—County 911 excise tax account created.
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(1) Counties imposing the 911 excise tax under RCW 82.14B.030 must contract with the department for the administration and collection of the tax. The department may deduct a percentage amount, as provided by contract, of no more than two percent of the 911 excise taxes collected …
RCW 82.14B.065 County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
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(1) All moneys that accrue in the county 911 excise tax account created in RCW 82.14B.063 must be distributed monthly to the counties in the amount of the taxes collected on behalf of each county, minus the administration and collection fee retained by the department as provided …
RCW 82.14B.150 Filing of tax returns—Credit or refund for bad debts.
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(1) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company must file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the c…
RCW 82.14B.160 Exemption—Activities immune from taxation under constitutions.
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The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 2010 1st sp.s. c 19 s 11; 1998 c 304 s 8.]Notes:Effective dates—…
RCW 82.14B.200 Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
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Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, …
RCW 82.14B.210 Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.
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(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision of state 911 excise tax funds collected and held in trust under RCW 82.14B.042, or who is charged wi…
RCW 82.14B.220 Transfer of tax revenues from counties to local governments.
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(1) A county located east of the crest of the Cascade mountains with a population between 530,000 and 1,500,000 receiving tax revenues under this chapter that operates a regional 911 emergency communications system must transfer a portion of the county 911 excise tax revenues rec…
RCW 82.16.010 Definitions.
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For the purposes of this chapter, unless otherwise required by the context:(1) "Express business" means the business of carrying property for public hire on the line of any common carrier operated in this state, when such common carrier is not owned or leased by the person engagi…
RCW 82.16.020 Public utility tax imposed—Additional tax imposed—Deposit of moneys.
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(1) There is levied and collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax is equal to the gross income of the business, multiplied by the rate set out after the business, as foll…
RCW 82.16.023 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 1708.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.16.030 Taxable under each schedule if within its purview.
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Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020(1), shall be taxable under each schedule applicable to the businesses engaged in.[ 1989 c 302 s 205; 1982 1st ex.s. c 35 s 6; 1961 c 15 s 82.16.030. Prior: 1935 c 180 s 3…
RCW 82.16.040 Exemption.
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The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be requ…
RCW 82.16.0421 Exemptions—Sales to electrolytic processing businesses.
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(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Chlor-alkali electrolytic processing business" means a person who is engaged in a business that uses more than ten average megawatts of electricity per month in…
RCW 82.16.045 Exemptions and credits—Pollution control facilities.
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See chapter 82.34 RCW.
RCW 82.16.046 Exemptions—Operation of state route No. 16.
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The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.[ 1998 c 179 s 5.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.16.047 Exemptions—Ride sharing.
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This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.[ 2021 c 135 s 8; 1999 c 358 s 12; 1979 c 111 s 18.]Notes:Reviser's note: The tax preference enacted in s…
RCW 82.16.0491 Credit—Contributions to an electric utility rural economic development revolving fund.
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(1) The following definitions apply to this section:(a) "Qualifying project" means a project designed to achieve job creation or business retention, to add or upgrade nonelectrical infrastructure, to add or upgrade health and safety facilities, to accomplish energy and water use …
RCW 82.16.0495 Credit—Electricity sold to a direct service industrial customer.
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(1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section.(a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administrat…
RCW 82.16.0496 Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.
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(1)(a)(i) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter according to the gross vehicle weight rating of the vehicle and the incremental cost of the vehicle purchased above the purchase price of a comparable conventionally f…
RCW 82.16.0497 Credit—Light and power business, gas distribution business.
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(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.(a) "Base credit" means the maximum amount of credit against the tax imposed by this chapter that each light and power business or gas distribution business may take…
RCW 82.16.0498 Credit—Sales of electricity or gas to an aluminum smelter.
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(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the a…
RCW 82.16.050 Deductions in computing tax.
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In computing tax there may be deducted from the gross income the following items:(1) Amounts derived by municipally owned or operated public service businesses, directly from taxes levied for the support or maintenance thereof. This subsection may not be construed to exempt servi…
RCW 82.16.053 Deductions in computing tax—Light and power businesses.
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(1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections (2) through (4) of this section.(2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and …
RCW 82.16.055 Deductions relating to energy conservation or production from renewable resources.
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(1) In computing tax under this chapter there must be deducted from the gross income:(a) An amount equal to the cost of production at the plant for consumption within the state of Washington of:(i) Electrical energy produced or generated from cogeneration as defined in RCW 82.35.…
RCW 82.16.060 May be taxed under other chapters.
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Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from tax under any other chapters of this title with respect to activities other than those specifically within the provisions of this chapter.[ 1961 c 15 s 82.16.060. Prior: 1935 c 1…
RCW 82.16.080 Administration.
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All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.[ 1961 c 15 s 82.16.080. Prior: 1935 c 180 s 43; RRS s 8370-43.]
RCW 82.16.090 Light or power and gas distribution businesses—Information required on customer billings.
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(1) Any customer billing issued by a light or power business or gas distribution business that serves a total of more than twenty thousand customers and operates within the state shall include the following information:(a) The rates and amounts of taxes paid directly by the custo…
RCW 82.16.100 Solid waste business not subject to chapter.
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The business of collection, receipt, transfer, including transportation between any locations, storage, or disposal of solid waste is not subject to this chapter. Any such business activities are subject to taxation under the classification in RCW 82.04.290(2). "Solid waste" for …
RCW 82.16.110 Renewable energy system cost recovery—Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Administrator" means an owner and assignee of a community solar project as defined in subsection (2)(a)(i) of this section that is responsible for applying for the inv…