Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.01.050 Department established—Director of revenue.
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There is established a department of state government to be known as the department of revenue of the state of Washington, of which the chief executive officer shall be known as the director of revenue.[ 1967 ex.s. c 26 s 2.]Notes:Effective date—1967 ex.s. c 26: "This act shall t…
RCW 82.01.060 Director—Powers and duties—Rule-making authority.
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The director of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the director, through the department of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the department, must:(1) Assess and collect all taxes and administer all pro…
RCW 82.01.070 Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
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The director shall have charge and general supervision of the department of revenue. The director shall appoint an assistant director for administration, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the assistant director, and subject to the provisions of chap…
RCW 82.01.080 Director—Delegation of powers and duties—Responsibility.
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The director may delegate any power or duty vested in or transferred to the director by law, or executive order, to the assistant director or to any of the director's subordinates; but the director shall be responsible for the official acts of the officers and employees of the de…
RCW 82.01.090 Director—Exercise of powers, duties and functions formerly vested in tax commission.
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Except for the powers and duties devolved upon the board of tax appeals by the provisions of RCW 82.03.010 through 82.03.190, the director of revenue shall, after July 1, 1967, exercise those powers, duties and functions theretofore vested in the tax commission of the state of Wa…
RCW 82.01.100 Assistance to other state agencies in administration and collection of taxes.
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Assistance of the department of revenue in the administration or collection of those state taxes which are administered or collected by other state agencies may be requested by the agencies concerned. Such assistance may be given by the director to the extent that the limitations…
RCW 82.01.115 Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
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See RCW 43.06.400.
RCW 82.02.010 Definitions.
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For the purpose of this title, unless the context clearly requires otherwise:(1) "Cannabis," "cannabis-infused products," and "useable cannabis" have the meanings provided in RCW 69.50.101;(2) "Department" means the department of revenue of the state of Washington;(3) "Director" …
RCW 82.02.020 State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.
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Except only as expressly provided in chapters 67.28, 81.104, and 82.14 RCW, the state preempts the field of imposing retail sales and use taxes and taxes upon parimutuel wagering authorized pursuant to RCW 67.16.060, conveyances, and cigarettes, and no county, town, or other muni…
RCW 82.02.030 Additional tax rates.
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The rate of the additional taxes under RCW 54.28.020(2), 54.28.025(2), 66.24.210(2), 82.16.020(2), 82.27.020(5), and 82.29A.030(2) shall be seven percent.[ 1993 sp.s. c 25 s 107; 1993 c 492 s 312; 1990 c 42 s 319. Prior: 1987 1st ex.s. c 9 s 6; 1987 c 472 s 15; 1987 c 80 s 4; 198…
RCW 82.02.040 Authority of operating agencies to levy taxes.
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Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.[ 1983 2nd ex.s. c 3 s 55.]Notes:Construction—Severabilit…
RCW 82.02.050 Impact fees—Intent—Limitations.
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(1) It is the intent of the legislature:(a) To ensure that adequate facilities are available to serve new growth and development;(b) To promote orderly growth and development by establishing standards by which counties, cities, and towns may require, by ordinance, that new growth…
RCW 82.02.060 Impact fees—Local ordinances—Required provisions—Exemptions.
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The local ordinance by which impact fees are imposed:(1) Shall include a schedule of impact fees which shall be adopted for each type of development activity that is subject to impact fees, specifying the amount of the impact fee to be imposed for each type of system improvement.…
RCW 82.02.070 Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
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(1) Impact fee receipts shall be earmarked specifically and retained in special interest-bearing accounts. Separate accounts shall be established for each type of public facility for which impact fees are collected. All interest shall be retained in the account and expended for t…
RCW 82.02.080 Impact fees—Refunds.
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(1) The current owner of property on which an impact fee has been paid may receive a refund of such fees if the county, city, or town fails to expend or encumber the impact fees within ten years of when the fees were paid or other such period of time established pursuant to RCW 8…
RCW 82.02.090 Impact fees—Definitions.
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The definitions in this section apply throughout this section and RCW 82.02.050 through 82.02.080 unless the context clearly requires otherwise.(1) "Development activity" means any construction or expansion of a building, structure, or use, any change in use of a building or stru…
RCW 82.02.100 Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.
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(1) A person required to pay a fee pursuant to RCW 43.21C.060 for system improvements shall not be required to pay an impact fee under RCW 82.02.050 through 82.02.090 for those same system improvements.(2) A person installing a residential fire sprinkler system in a single-family…
RCW 82.02.110 Impact fees—Extending use of school impact fees.
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Criteria must be developed by the office of the superintendent of public instruction for extending the use of school impact fees from six to ten years and this extension must require an evaluation for each respective school board of the appropriateness of the extension.[ 2009 c 2…
RCW 82.02.200 Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
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The director may contract with the federal internal revenue service, or other appropriate federal agency, to issue conditional federal employer identification numbers, or other federal credentials or documents, at specified offices and locations of the agency in conjunction with …
RCW 82.02.210 Washington compliance with streamlined sales and use tax agreement—Intent—Report.
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(1) It is the intent of the legislature that Washington join as a member state in the streamlined sales and use tax agreement referred to in chapter 82.58 RCW. The agreement provides for a simpler and more uniform sales and use tax structure among states that have sales and use t…
RCW 82.02.220 Exclusion of steam, electricity, or electrical energy from definition of certain terms.
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When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electric…
RCW 82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes.
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(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft,…
RCW 82.02.240 Professional employer organizations—Liability for certain taxes and fees.
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(1) A professional employer organization is not liable for any tax imposed by or under the authority of this title or Title 35 RCW or any other tax, fee, or charge that the department administers based solely on the activities or status of a covered employee having a coemployment…
RCW 82.02.250 Nexus—Requirement to pay taxes and fees.
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A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary …
RCW 82.02.260 Seller obligation to collect sales taxes.
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A seller that is obligated to collect the taxes imposed under chapter 82.08 RCW must also collect all other applicable taxes and fees in effect as of January 1, 2020, or enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, r…
RCW 82.03.010 Board created.
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There is hereby created the board of tax appeals of the state of Washington as an agency of state government.[ 1967 ex.s. c 26 s 30.]Notes:Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
RCW 82.03.020 Members—Number—Qualifications—Appointment.
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(1) The board of tax appeals, hereinafter referred to as the board, must consist of three members qualified by experience and training in the field of state and local taxation, appointed by the governor with the advice and consent of the senate, and no more than two of whom at th…
RCW 82.03.030 Terms—Vacancies.
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Members of the board must be appointed for a term of six years and until their successors are appointed and have qualified. Vacancies must be filled by appointment by the governor, in accordance with RCW 82.03.020, for the unexpired portion of the term in which the vacancy occurs…
RCW 82.03.040 Removal of members—Grounds—Procedure.
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Any member of the board may be removed for inefficiency, malfeasance or misfeasance in office, upon specific written charges filed by the governor, who must transmit such written charges to the member accused and to the chief justice of the supreme court. The chief justice must t…
RCW 82.03.050 Operation on full-time basis—Salary—Compensation—Travel expenses.
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(1) The board must operate on a full-time basis. Each member of the board must devote his or her full time and efforts to the efficient discharge of the duties of the board.(2) Board members must receive an annual salary in the same range as that established for equivalent member…
RCW 82.03.060 Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board.
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(1) No member of the board may be a candidate for or hold any other public office or trust, and may not engage in any occupation or business interfering with or inconsistent with his or her duty as a member of the board, or serve on or under any committee of any political party ;…
RCW 82.03.070 Executive director, tax referees, clerk, assistants.
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The board may appoint, discharge and fix the compensation of an executive director, tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary. Tax referees shall not be subject to chapter 41.06 RCW.[ 1988 c 222 s 2; 1967 ex.s. c 26 …
RCW 82.03.080 Chair.
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(1) The board must meet and elect from among its members a chair at least biennially.(2) A majority of the board constitutes a quorum when transacting official business of the agency. The board may act when one board position is vacant.[ 2018 c 174 s 7; 2013 c 23 s 313; 1967 ex.s…
RCW 82.03.090 Office of board—Quorum—Hearings.
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The principal office of the board shall be at the state capital, but it may sit or hold hearings at any other place in the state. A majority of the board shall constitute a quorum for making orders or decisions, promulgating rules and regulations necessary for the conduct of its …
RCW 82.03.100 Findings and decisions—Signing—Filing—Public inspection.
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The board must make findings of fact and prepare a written decision in each case decided by it, and such findings and decision are effective upon being signed by two or more members of the board and upon being filed at the board's principal office, and are open to public inspecti…
RCW 82.03.110 Publication of findings and decisions.
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The board shall either publish at its expense or make arrangements with a publishing firm for the publication of those of its findings and decisions which are of general public interest, in such form as to assure reasonable distribution thereof.[ 1967 ex.s. c 26 s 40.]
RCW 82.03.120 Journal of final findings and decisions.
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The board must maintain at its principal office a copy, electronic or otherwise, of all final orders and decisions until transferred to the state archives in accordance with state agency retention policies and chapter 40.14 RCW. The orders and decisions maintained at the principa…
RCW 82.03.130 Appeals to board—Jurisdiction as to types of appeals—Filing.
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(1) The board shall have jurisdiction to decide the following types of appeals:(a) Appeals taken pursuant to RCW 82.03.190.(b) Appeals from a county board of equalization pursuant to RCW 84.08.130.(c) Appeals by an assessor or landowner from an order of the director of revenue ma…
RCW 82.03.140 Appeals to board—Election of formal or informal hearing.
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(1) A party filing an appeal with the board must elect either a formal or an informal proceeding, according to rules of practice and procedure adopted by the board. If no such election is made, the appeal must be treated as an election for an informal proceeding: PROVIDED, That n…
RCW 82.03.150 Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
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In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are grant…
RCW 82.03.160 Appeals to board—Formal hearings, powers of board or tax referees—Assistance.
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In all appeals involving a formal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted …
RCW 82.03.170 Rules of practice and procedure.
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All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees must be conducted in accordance with such rules of practice and procedure as the board may prescribe. The board must publish such rules and arrange for public acce…
RCW 82.03.180 Judicial review.
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Judicial review of a decision of the board of tax appeals shall be de novo in accordance with the provisions of RCW 82.32.180 or 84.68.020 as applicable except when the decision has been rendered pursuant to a formal hearing elected under RCW 82.03.140 or 82.03.190, in which even…
RCW 82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.
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(1) Except as provided in subsection (2) of this section, any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160, 82.32.170, 82.34.110, or 82.49.060 may appeal by filing in accordance with RCW 1.12.070 a notice of appeal …
RCW 82.03.200 Appeals from county board of equalization—Evidence submission in advance of hearing.
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In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in th…
RCW 82.04.010 Introductory.
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Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter.[ 1996 c 93 s 4; 1961 c 15 s 82.04.010. Prior: 1955 c 389 s 2; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1…
RCW 82.04.020 "Tax year," "taxable year."
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"Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.[ 1975 1st ex.s. c 278 s 39; 1961 c 15 s 82.04.020. Prior: 1955 c 389 s 3; prior…
RCW 82.04.030 "Person," "company."
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"Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political su…
RCW 82.04.035 "Plantation Christmas trees."
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"Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170.[ 1987 c 23 s 1.]
RCW 82.04.040 "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."
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(1) Except as otherwise provided in this subsection, "sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale" under RCW 82.04.050. It includes lease …