Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.26.160 Distributor's license—Application fees.
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(1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a …
RCW 82.26.170 Retailer's license—Application fee.
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(1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates.(2) The fee imposed under subsection (1) of this section does…
RCW 82.26.180 Board website listing distributors and retailers.
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The board shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website.…
RCW 82.26.190 Distributors and retailers—Valid license required—Violations—Penalties.
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(1)(a) No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license issued under this chapter. Any person who sells tobacco products to persons other than ultimate consumers or who meets the definition of…
RCW 82.26.200 Sales from distributors to retailers—Requirements.
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(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to t…
RCW 82.26.210 Manufacturer's representatives—Requirements.
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A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current…
RCW 82.26.220 Enforcement, administration of chapter—License suspension, revocation.
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(1) The board must enforce this chapter. The board may adopt, amend, and repeal rules necessary to enforce this chapter.(2) The department may adopt, amend, and repeal rules necessary to administer this chapter. The board may revoke or suspend the distributor's or retailer's lice…
RCW 82.26.230 Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
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(1) Any tobacco products in the possession of a person selling tobacco products in this state acting as a distributor or retailer and who is not licensed as required under RCW 82.26.190, or a person who is selling tobacco products in violation of RCW 82.26.220(6), may be seized w…
RCW 82.26.240 Seizure and forfeiture of property—Department and board requirements.
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(1) In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135.(2) When tobacco products are forfeited under this chapter, the department or board may:(a) Retain the property fo…
RCW 82.26.250 Enforcement—Search warrants.
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When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing…
RCW 82.26.260 Tobacco product code—Tax payment and exemption verification.
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(1)(a) Within one year following the date on which the requirement for a tobacco product code is effective, payment of, or exemption from, the tax imposed in RCW 82.26.020 must be verifiable on each single-unit consumer-sized can or package of moist snuff, as provided in (b) of t…
RCW 82.27.010 Definitions.
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As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise.(1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-pro…
RCW 82.27.020 Excise tax imposed—Deduction—Measure of tax—Rates—Additional tax imposed.
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(1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter. The tax is levied upon and shall be collected from the owner of the enhanced food fish whose po…
RCW 82.27.025 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 1716.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.27.030 Exemptions.
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The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfi…
RCW 82.27.040 Credit for taxes paid to another taxing authority.
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A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must …
RCW 82.27.050 Application of excise taxes' administrative provisions and definitions.
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All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect wit…
RCW 82.27.070 Deposit of taxes.
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All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following:(1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).(2) The ex…
RCW 82.27.900 Effective date—Implementation—1980 c 98.
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This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.[ 1980 c 98 s 11.]
RCW 82.29A.010 Legislative findings and recognition.
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(1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public …
RCW 82.29A.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context requires otherwise.(1)(a) "Leasehold interest" means an interest in publicly owned, or specified privately owned, real or personal property which exists by virtue of any lease, permit, license, or an…
RCW 82.29A.025 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 1717.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed.
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(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. H…
RCW 82.29A.040 Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
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(1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial…
RCW 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting.
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(1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to the lessor for use of t…
RCW 82.29A.055 Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
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(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if:(a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36…
RCW 82.29A.060 Administration—Appraisal appeal—Audits.
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(1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter.(2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residentia…
RCW 82.29A.070 Disposition of revenue.
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All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited in the general fund.[1975-'76 2nd ex.s. c 61 s 7.]
RCW 82.29A.080 Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
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The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to …
RCW 82.29A.090 Distributions to counties and cities.
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(1) Monthly the state treasurer must make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city.(2) Monthly the state treasurer must disburse earnings from the local leasehold excise tax ac…
RCW 82.29A.100 Distributions by county treasurers.
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Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within suc…
RCW 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
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It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon a…
RCW 82.29A.120 Allowable credits.
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(1)(a) After computation of the taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040, the following credits are allowed in determining the tax payable:(i) For lessees and sublessees who would qualify for a property tax exemption under RCW 84.36.381 if the property were private…
RCW 82.29A.130 Exemptions—Certain property.
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The following leasehold interests are exempt from taxes imposed pursuant to RCW 82.29A.030 and 82.29A.040:(1) All leasehold interests constituting a part of the operating properties of any public utility that is assessed and taxed as a public utility pursuant to chapter 84.12 RCW…
RCW 82.29A.132 Exemptions—Operation of state route No. 16.
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All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter.[ 1998 c 179 s 6.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities.
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All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter.[ 2000 2nd sp.s. c 4 s 25.]Notes:Findings—Construction—2000 2nd sp.s. c 4 ss 18-30…
RCW 82.29A.135 Exemptions—Property used for the operation of an anaerobic digester.
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(1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900.(2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land u…
RCW 82.29A.136 Exemptions—Certain residential and recreational lots.
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All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.[ 2001 c 26 s 1.]Notes:Effective date—2001 c 26 s 1: "Section 1 of this act…
RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
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(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person claiming the…
RCW 82.29A.138 Exemptions—Certain amateur radio repeaters.
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(1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, a…
RCW 82.29A.139 Exemptions—Leasehold interests in public lands used for affordable housing.
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(1) All leasehold interests in public lands are exempt from tax under this chapter, for the duration of the lease, when used for the placement of affordable housing under the following conditions:(a) A lessee must commit to renting or selling 100 percent of the units as permanent…
RCW 82.29A.140 Rules and regulations.
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The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for colle…
RCW 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW.
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Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 R…
RCW 82.32.010 Application of chapter stated.
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The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner a…
RCW 82.32.020 Definitions.
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For the purposes of this chapter:(1) The meaning attributed in chapters 82.01 through 82.27 RCW to the words and phrases "tax year," "taxable year," "person," "company," "gross proceeds of sales," "gross income of the business," "business," "engaging in business," "successor," "g…
RCW 82.32.023 Definition of product for agreement purposes.
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*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible person…
RCW 82.32.026 Registration—Seller's agent—Streamlined sales and use tax agreement.
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(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030. An agent may also be a certified service provider, with authority to perform all the sel…
RCW 82.32.030 Registration certificates—Threshold levels—Central registration system.
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(1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she must, under such rules as the department prescribes, apply for and obtain from the departm…
RCW 82.32.033 Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
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(1) A promoter of a special event within the state of Washington shall not permit a vendor to make or solicit retail sales of tangible personal property or services at the special event unless the promoter makes a good faith effort to obtain verification that the vendor has obtai…
RCW 82.32.045 Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.
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*** CHANGE IN 2026 *** (SEE 6346-S.SL) ***(1) Except as otherwise provided in this chapter and subsection (6) of this section, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, 82.16, and 82.27 RCW, along with reports and returns on forms prescribed by the …