Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.250 Tax on retailers

§ 82.04.250. Tax on retailers

(1) Upon every person engaging within this state in the business of making sales at retail, except persons taxable as retailers under other provisions of this chapter, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales of the business, multiplied by the rate of 0.471 percent.

(2) Upon every person engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261, 82.08.0262, or 82.08.0263, except persons taxable under RCW 82.04.260(11) or subsection (3) of this section, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales of the business, multiplied by the rate of 0.484 percent.

(3) Upon every person classified by the federal aviation administration as a federal aviation regulation part 145 certificated repair station and that is engaging within this state in the business of making sales at retail that are exempt from the tax imposed under chapter 82.08 RCW by reason of RCW 82.08.0261, 82.08.0262, or 82.08.0263, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales of the business, multiplied by the rate of .2904 percent.

[2008 c 81 § 5; 2006 c 177 § 5; 2003 2nd sp.s. c 1 § 2; (2003 1st sp.s. c 2 § 1 expired July 1, 2006). Prior: 1998 c 343 § 5; 1998 c 312 § 4; 1993 sp.s. c 25 § 103; 1981 c 172 § 2; 1971 ex.s. c 281 § 4; 1971 ex.s. c 186 § 2; 1969 ex.s. c 262 § 35; 1967 ex.s. c 149 § 9; 1961 c 15 § 82.04.250; prior: 1955 c 389 § 45; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 225 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]

Notes:
Expiration date -- 2008 c 81 § 5: "Section 5 of this act expires July 1, 2011." [2008 c 81 § 19.]

Findings -- Savings -- Effective date -- 2008 c 81: See notes following RCW 82.08.975.

Expiration date -- 2006 c 177 § 5: "Section 5 of this act expires July 1, 2011." [2006 c 177 § 14.]

Effective date -- 2006 c 177 § § 1-9: "Sections 1 through 9 of this act take effect July 1, 2006." [2006 c 177 § 12.]

Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.

Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.

Expiration date -- 2003 1st sp.s. c 2: "This act expires July 1, 2006." [2003 1st sp.s. c 2 § 3.]

Effective date -- 2003 1st sp.s. c 2: "This act takes effect August 1, 2003." [2003 1st sp.s. c 2 § 4.]

Effective date -- 1998 c 343: See note following RCW 82.04.272.

Effective date -- Savings -- 1998 c 312: See notes following RCW 82.04.332.

Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.

Effective dates -- 1981 c 172: See note following RCW 82.04.240.

Effective date -- 1971 ex.s. c 186: See note following RCW 82.04.110.

RCW 82.04.250

Tax on retailers. (Effective July 1, 2011.)

[2007 c 54 § 5; 2003 2nd sp.s. c 1 § 2; (2003 1st sp.s. c 2 § 1 expired July 1, 2006). Prior: 1998 c 343 § 5; 1998 c 312 § 4; 1993 sp.s. c 25 § 103; 1981 c 172 § 2; 1971 ex.s. c 281 § 4; 1971 ex.s. c 186 § 2; 1969 ex.s. c 262 § 35; 1967 ex.s. c 149 § 9; 1961 c 15 § 82.04.250; prior: 1955 c 389 § 45; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 225 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]

Notes:
Effective date -- 2007 c 54 § 5: "Section 5 of this act takes effect July 1, 2011." [2007 c 54 § 30.]

Severability -- 2007 c 54: See note following RCW 82.04.050.