Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.04 Business And Occupation Tax

82.04.010 Introductory
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 § 4; 1961 ...

82.04.020 "Tax year," "taxable year.
"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 ...

82.04.030 "Person," "company.
"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 ...

82.04.035 "Plantation Christmas trees.
"Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170.[1987 c 23 § 1.] ...

82.04.040 "Sale," "casual or isolated sale," "lease or rental.
(1) "Sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as ...

82.04.050 "Sale at retail," "retail sale.
(1) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of ...

82.04.051 "Services rendered in respect to" -- Taxation of hybrid or subsequent agreements
(1) As used in RCW 82.04.050, the term "services rendered in respect to" means those services that are directly related to the constructing, building, repairing, ...

82.04.055 "Selected business services.
Notes: Reviser's note: RCW 82.04.055 was amended by 1997 c 304 § 3 without reference to its repeal by 1997 c 7 § 5. It ...

82.04.060 "Sale at wholesale," "wholesale sale.
"Sale at wholesale" or "wholesale sale" means: (1) Any sale of tangible personal property, any sale of services defined as a retail sale in RCW ...

82.04.062 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax
(1) For purposes of this chapter, "wholesale sale," "sale at wholesale," "retail sale," and "sale at retail" do not include the sale of precious metal ...

82.04.065 Telephone, telecommunications, and ancillary services -- Definitions
(1) "Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as ...

82.04.070 "Gross proceeds of sales.
"Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property and/or for services rendered, without any deduction on ...

82.04.080 "Gross income of the business.
"Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds ...

82.04.090 "Value proceeding or accruing.
"Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term ...

82.04.100 "Extractor.
"Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or ...

82.04.110 "Manufacturer.
"Manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial ...

82.04.120 "To manufacture.
"To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that ...

82.04.130 "Commercial or industrial use.
"Commercial or industrial use" means the following uses of products, including byproducts, by the extractor or manufacturer thereof: (1) Any use as a consumer; and ...

82.04.140 "Business.
"Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or ...

82.04.150 "Engaging in business.
"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business ...

82.04.160 "Cash discount.
"Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or ...

82.04.170 "Tuition fee.
"Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property ...

82.04.180 "Successor.
(1) "Successor" means: (a) Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or ...

82.04.190 "Consumer.
"Consumer" means the following: (1) Any person who purchases, acquires, owns, holds, or uses any article of tangible personal property irrespective of the nature of ...

82.04.200 "In this state," "within this state.
"In this state" or "within this state" includes all federal areas lying within the exterior boundaries of the state.[1961 c 15 § 82.04.200. Prior: 1955 ...

82.04.210 "Byproduct.
"Byproduct" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, ...

82.04.212 "Retail store or outlet.
"Retail store or outlet" does not mean a device or apparatus through which sales are activated by coin deposits but the phrase shall include automats ...

82.04.213 "Agricultural product," "farmer.
(1) "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of horticulture, grain cultivation, vermiculture, viticulture, ...

82.04.214 "Newspaper.
(1)(a) Until June 30, 2011, "newspaper" means: (i) A publication issued regularly at stated intervals at least twice a month and printed on newsprint in ...

82.04.215 "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights.
(1) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of ...

82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms
Consistent with RCW 82.02.220, when the terms "tangible personal property," "ingredient," "component part," "incorporated into," "goods," "products," "byproducts," "materials," "consumables," and other similar terms denoting ...

82.04.217 "Direct service industrial customer," "aluminum smelter.
(1) "Direct service industrial customer" means the same as in RCW 82.16.0495. (2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer ...

82.04.220 Business and occupation tax imposed
There is levied and shall be collected from every person a tax for the act or privilege of engaging in business activities. Such tax shall ...

82.04.230 Tax upon extractors
Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; ...

82.04.240 Tax on manufacturers
Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to ...

82.04.2403 Manufacturer tax not applicable to cleaning fish
The tax imposed by RCW 82.04.240 does not apply to cleaning fish. "Cleaning fish" means the removal of the head, fins, or viscera from fresh ...

82.04.2404 Manufacturers -- Processors for hire -- Semiconductor materials
(1) Upon every person engaging within this state in the business of manufacturing or processing for hire semiconductor materials, as to such persons the amount ...

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 ...

82.04.255 Tax on real estate brokers
Upon every person engaging within the state as a real estate broker; as to such persons, the amount of the tax with respect to such ...

82.04.260 Tax on manufacturers and processors of various foods and by-products -- Research and development organizations -- Travel agents -- Certain international activities -- Stevedoring and associated activities -- Low-level waste disposers -- Insurance agents, brokers, and solicitors--Hospitals -- Commercial airplane activities -- Timber product activities -- Canned salmon processors
(1) Upon every person engaging within this state in the business of manufacturing: (a) Wheat into flour, barley into pearl barley, soybeans into soybean oil, ...

82.04.261 Surcharge on timber and wood product manufacturers, extractors, and wholesalers
(1) In addition to the taxes imposed under RCW 82.04.260(12), a surcharge is imposed on those persons who are subject to any of the taxes ...

82.04.263 Tax on cleaning up radioactive waste and other byproducts of weapons production and nuclear research and development
Upon every person engaging within this state in the business of cleaning up for the United States, or its instrumentalities, radioactive waste and other byproducts ...

82.04.270 Tax on wholesalers
Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this ...

82.04.272 Tax on warehousing and reselling prescription drugs
(1) Upon every person engaging within this state in the business of warehousing and reselling drugs for human use pursuant to a prescription; as to ...

82.04.280 Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, government contractors -- Cold storage warehouse defined -- Storage warehouse defined -- Periodical or magazine defined
Upon every person engaging within this state in the business of: (1) Printing, and of publishing newspapers, periodicals, or magazines; (2) building, repairing or improving ...

82.04.285 Tax on contests of chance
(1) Upon every person engaging within this state in the business of operating contests of chance; as to such persons, the amount of tax with ...

82.04.286 Tax on horse races
(1) Upon every person engaging within this state in the business of conducting race meets for the conduct of which a license must be secured ...

82.04.290 Tax on international investment management services or other business or service activities
(1) Upon every person engaging within this state in the business of providing international investment management services, as to such persons, the amount of tax ...

82.04.29001 Creation and distribution of custom software -- Customization of prewritten computer software -- Taxable services
(1) The creation and distribution of custom software is a service taxable under RCW 82.04.290(2). Duplication of the software for the same person, or by ...

82.04.2905 Tax on providing day care
Upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours; as to such persons ...

82.04.2906 Tax on certain chemical dependency services
(1) Upon every person engaging within this state in the business of providing intensive inpatient or recovery house residential treatment services for chemical dependency, certified ...

82.04.2907 Tax on royalties from granting intangible rights
Upon every person engaging within this state in the business of receiving income from royalties or charges in the nature of royalties for the granting ...

82.04.2908 Tax on provision of room and domiciliary care to boarding home residents
(1) Upon every person engaging within this state in the business of providing room and domiciliary care to residents of a boarding home licensed under ...

82.04.2909 Tax on aluminum smelters
(1) Upon every person who is an aluminum smelter engaging within this state in the business of manufacturing aluminum; as to such persons the amount ...

82.04.293 International investment management services -- Definitions
For purposes of RCW 82.04.290: (1) A person is engaged in the business of providing international investment management services, if: (a) Such person is engaged ...

82.04.294 Tax on manufacturers or wholesalers of solar energy systems
(1) Beginning October 1, 2005, upon every person engaging within this state in the business of manufacturing solar energy systems using photovoltaic modules, or of ...

82.04.297 Internet services -- Definitions
(1) The provision of internet services is subject to tax under RCW 82.04.290(2). (2) "Internet" means the international computer network of both federal and nonfederal ...

82.04.298 Tax on qualified grocery distribution cooperatives
(1) The amount of tax with respect to a qualified grocery distribution cooperative's sales of groceries or related goods for resale, excluding items subject to ...

82.04.310 Exemptions -- Public utilities -- Electrical energy -- Natural or manufactured gas
(1) This chapter shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under ...

82.04.311 Exemptions -- Tobacco settlement authority
This chapter does not apply to income received by the tobacco settlement authority under chapter 43.340 RCW.[2002 c 365 § 14.]Notes: Captions not law -- ...

82.04.315 Exemptions -- International banking facilities
This chapter shall not apply to the gross receipts of an international banking facility. As used in this section, an "international banking facility" means a ...

82.04.317 Exemptions -- Motor vehicle sales by manufacturers at wholesale auctions to dealers
This chapter does not apply to amounts received by a motor vehicle manufacturer, as defined in RCW 19.118.021, or by a financing subsidiary of such ...

82.04.320 Exemptions -- Insurance business
This chapter shall not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the ...

82.04.322 Exemptions -- Health maintenance organization, health care service contractor, certified health plan
This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that ...

82.04.324 Exemptions -- Qualifying blood, tissue, or blood and tissue banks
(1) This chapter does not apply to amounts received by a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank ...

82.04.326 Exemptions -- Qualified organ procurement organizations
This chapter does not apply to amounts received by a qualified organ procurement organization under 42 U.S.C. Sec. 273(b) in effect as of January 1, ...

82.04.327 Exemptions -- Adult family homes
This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the ...

82.04.330 Exemptions -- Sales of agricultural products
This chapter shall not apply to any farmer that sells any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural ...

82.04.331 Exemptions -- Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others
(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to ...

82.04.332 Exemptions -- Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley
This chapter does not apply to amounts received from buying unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley, ...

82.04.333 Exemptions -- Small harvesters
In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035(14) may deduct an amount not to exceed ...

82.04.334 Exemptions -- Standing timber
This chapter does not apply to any sale of standing timber excluded from the definition of "sale" in RCW 82.45.010(3). The definitions in RCW 82.04.260(12) ...

82.04.335 Exemptions -- Agricultural fairs
This chapter shall not apply to any business of any bona fide agricultural fair, if no part of the net earnings therefrom inures to the ...

82.04.337 Exemptions -- Amounts received by hop growers or dealers for processed hops shipped outside the state
This chapter shall not apply to amounts received by hop growers or dealers for hops which are shipped outside the state of Washington for first ...

82.04.338 Exemptions -- Hop commodity commission or hop commodity board business
This chapter does not apply to any nonprofit organization in respect to gross income derived from business activities for a hop commodity commission or hop ...

82.04.339 Exemptions -- Day care provided by churches
This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care ...

82.04.3395 Exemptions -- Child care resource and referral services by nonprofit organizations
This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services.[1995 2nd sp.s. ...

82.04.340 Exemptions -- Boxing, sparring, or wrestling matches
This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for ...

82.04.350 Exemptions -- Racing
Except as provided in RCW 82.04.286(1), this chapter shall not apply to any person in respect to the business of conducting race meets for the ...

82.04.355 Exemptions -- Ride sharing
This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs ...

82.04.360 Exemptions -- Employees -- Independent contractors -- Booth renters
(1) This chapter shall not apply to any person in respect to his or her employment in the capacity of an employee or servant as ...

82.04.363 Exemptions -- Camp or conference center -- Items sold or furnished by nonprofit organization
This chapter does not apply to amounts received by a nonprofit organization from the sale or furnishing of the following items at a camp or ...

82.04.3651 Exemptions -- Amounts received by nonprofit organizations for fund-raising activities
(1) This chapter does not apply to amounts received by nonprofit organizations, as defined in subsection (2) of this section, for fund-raising activities. (2) As ...

82.04.367 Exemptions -- Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans
This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under section 501(c)(3) of the internal revenue code ...

82.04.368 Exemptions -- Nonprofit organizations -- Credit and debt services
This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services: (1) Presenting individual and community credit ...

82.04.370 Exemptions -- Certain fraternal and beneficiary organizations
This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in Title 48 RCW; nor to beneficiary corporations or ...

82.04.380 Exemptions -- Certain corporations furnishing aid and relief
This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the ...

82.04.385 Exemptions -- Operation of sheltered workshops
This chapter shall not apply to income received from the department of social and health services for the cost of care, maintenance, support, and training ...

82.04.390 Exemptions -- Amounts derived from sale of real estate
This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction ...

82.04.392 Exemptions -- Mortgage brokers' third-party provider services trust accounts
This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated ...

82.04.394 Exemptions -- Amounts received by property management company for on-site personnel
(1) This chapter does not apply to amounts received by a property management company from the owner of a property for gross wages and benefits ...

82.04.395 Exemptions -- Certain materials printed in school district and educational service district printing facilities
This chapter shall not apply to school districts and educational service districts as defined in Title 28A RCW, in respect to materials printed in the ...

82.04.397 Exemptions -- Certain materials printed in county, city, or town printing facilities
This chapter does not apply to any county, city or town as defined in Title 35 RCW and Title 36 RCW, in respect to materials ...

82.04.399 Exemptions -- Sales of academic transcripts
This chapter does not apply to amounts received from sales of academic transcripts by educational institutions.[1996 c 272 § 1.]Notes: Effective date -- 1996 c ...

82.04.405 Exemptions -- Credit unions
This chapter shall not apply to the gross income of credit unions organized under the laws of this state, any other state, or the United ...

82.04.408 Exemptions -- Housing finance commission
This chapter does not apply to income received by the state housing finance commission under chapter 43.180 RCW.[1983 c 161 § 25.]Notes: Severability -- Effective ...

82.04.410 Exemptions -- Hatching eggs and poultry
This chapter shall not apply to amounts derived by persons engaged in the production and sale of hatching eggs or poultry for use in the ...

82.04.415 Exemptions -- Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs
This chapter shall not apply to: (1) The cost of or charges made for labor and services performed in respect to the mining, sorting, crushing, ...

82.04.416 Exemptions -- Operation of state route No. 16
This chapter does not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 ...

82.04.418 Exemptions -- Grants by United States government to municipal corporations or political subdivisions
The provisions of this chapter shall not apply to grants received from the state or the United States government by municipal corporations or political subdivisions ...

82.04.419 Exemptions -- County, city, town, school district, or fire district activity
This chapter shall not apply to any county, city, town, school district, or fire district activity, regardless of how financed, other than a utility or ...

82.04.4201 Exemptions -- Sales/leasebacks by regional transit authorities
This chapter does not apply to amounts received as lease payments paid by a seller/lessee to a lessor under a sale/leaseback agreement under RCW 81.112.300 ...

82.04.421 Exemptions -- Out-of-state membership sales in discount programs
(1) For the purposes of this section, "qualifying discount program" means a membership program, club, or plan that entitles the member to discounts on services ...

82.04.422 Exemptions -- Wholesale sales of motor vehicles
(1) This chapter does not apply to amounts received by a motor vehicle dealer licensed under chapter 46.70 RCW, or a dealer licensed by any ...

82.04.423 Exemptions -- Sales by certain out-of-state persons to or through direct seller's representatives
(1) This chapter shall not apply to any person in respect to gross income derived from the business of making sales at wholesale or retail ...

82.04.424 Exemptions -- Certain in-state activities
(1) This chapter does not apply to a person making sales in Washington if: (a) The person's activities in this state, whether conducted directly or ...

82.04.425 Exemptions -- Accommodation sales
This chapter shall not apply to sales for resale by persons regularly engaged in the business of making sales of the type of property so ...

82.04.4251 Exemptions -- Convention and tourism promotion
This chapter does not apply to amounts received by a nonprofit corporation organized under chapter 24.03 RCW as payments or contributions from the state or ...

82.04.426 Exemptions -- Semiconductor microchips
(1) The tax imposed by RCW 82.04.240(2) does not apply to any person in respect to the manufacturing of semiconductor microchips. (2) For the purposes ...

82.04.4261 Exemptions -- Federal small business innovation research program
This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. ...

82.04.4262 Exemptions -- Federal small business technology transfer program
This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. ...

82.04.4263 Exemptions -- Income received by the life sciences discovery fund authority
This chapter does not apply to income received by the life sciences discovery fund authority under chapter 43.350 RCW.[2005 c 424 § 11.]Notes: Captions not ...

82.04.4264 Exemptions -- Nonprofit boarding homes -- Room and domiciliary care
(1) This chapter does not apply to amounts received by a nonprofit boarding home licensed under chapter 18.20 RCW for providing room and domiciliary care ...

82.04.4265 Exemptions -- Comprehensive cancer centers
(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax. ...

82.04.4266 Exemptions -- Fruit and vegetable businesses
(1) This chapter shall not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing fruits or vegetables by ...

82.04.4267 Exemptions -- Operation of parking/business improvement areas
This chapter does not apply to amounts received by a chamber of commerce or other similar business association for administering the operation of a parking ...

82.04.4268 Exemptions -- Dairy product businesses
(1) This chapter shall not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing dairy products; or (b) ...

82.04.4269 Exemptions -- Seafood product businesses
(1) This chapter does not apply to the value of products or the gross proceeds of sales derived from: (a) Manufacturing seafood products that remain ...

82.04.427 Exemptions and credits -- Pollution control facilities
See chapter 82.34 RCW. ...

82.04.4271 Deductions -- Membership fees and certain service fees by nonprofit youth organization
In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization: (1) ...

82.04.4272 Deductions -- Direct mail delivery charges
(1) In computing tax there may be deducted from the measure of tax, amounts derived from delivery charges made for the delivery of direct mail ...

82.04.4281 Deductions -- Investments, dividends, interest on loans
(1) In computing tax there may be deducted from the measure of tax: (a) Amounts derived from investments; (b) Amounts derived as dividends or distributions ...

82.04.4282 Deductions -- Fees, dues, charges
In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) ...

82.04.4283 Deductions -- Cash discount taken by purchaser
In computing tax there may be deducted from the measure of tax the amount of cash discount actually taken by the purchaser. This deduction is ...

82.04.4284 Deductions -- Bad debts
(1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, ...

82.04.4285 Deductions -- Motor vehicle fuel and special fuel taxes
In computing tax there may be deducted from the measure of tax so much of the sale price of motor vehicle fuel as constitutes the ...

82.04.4286 Deductions -- Nontaxable business
In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the ...

82.04.4287 Deductions -- Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 -- Materials and supplies used
In computing tax there may be deducted from the measure of tax amounts derived by any person as compensation for the receiving, washing, sorting, and ...

82.04.4289 Exemption -- Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations
This chapter does not apply to amounts derived as compensation for services rendered to patients or from sales of drugs for human use pursuant to ...

82.04.4291 Deductions -- Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290
In computing tax there may be deducted from the measure of tax amounts derived by a political subdivision of the state of Washington from another ...

82.04.4292 Deductions -- Interest on investments or loans secured by mortgages or deeds of trust
In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived ...

82.04.4293 Deductions -- Interest on obligations of the state, its political subdivisions, and municipal corporations
In computing tax there may be deducted from the measure of tax by those engaged in banking, loan, security or other financial businesses, amounts derived ...

82.04.4294 Deductions -- Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives
In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers ...

82.04.4295 Deductions -- Manufacturing activities completed outside the United States
In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturers pursuant to RCW ...

82.04.4296 Deductions -- Reimbursement for accommodation expenditures by funeral homes
In computing tax there may be deducted from the measure of tax that portion of amounts received by any funeral home licensed to do business ...

82.04.4297 Deductions -- Compensation from public entities for health or social welfare services -- Exception
In computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the ...

82.04.4298 Deductions -- Repair, maintenance, replacement, etc., of residential structures and commonly held property -- Eligible organizations
(1) In computing tax there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the ...

82.04.431 "Health or social welfare organization" defined for RCW 82.04.4297 -- Conditions for exemption -- "Health or social welfare services" defined
(1) For the purposes of RCW 82.04.4297, 82.04.4311, 82.08.02915, 82.12.02915, and 82.08.997, the term "health or social welfare organization" means an organization, including any community ...

82.04.4311 Deductions -- Compensation received under the federal medicare program by certain hospitals or health centers
(1) A public hospital that is owned by a municipal corporation or political subdivision, or a nonprofit hospital, or a nonprofit community health center, or ...

82.04.432 Deductions -- Municipal sewer service fees or charges
In computing the tax imposed by this chapter, municipal sewerage utilities and other public corporations imposing and collecting fees or charges for sewer service may ...

82.04.4322 Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs
In computing tax there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the ...

82.04.4324 Deductions -- Artistic or cultural organization -- Deduction for tax under RCW 82.04.240 -- Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs
In computing tax there may be deducted from the measure of tax by persons subject to payment of the tax on manufacturing under RCW 82.04.240, ...

82.04.4326 Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs
In computing tax there may be deducted from the measure of tax amounts received by artistic or cultural organizations as tuition charges collected for the ...

82.04.4327 Deductions -- Artistic and cultural organizations -- Income from business activities
In computing tax there may be deducted from the measure of tax those amounts received by artistic or cultural organizations which represent income derived from ...

82.04.4328 "Artistic or cultural organization" defined
(1) For the purposes of RCW 82.04.4322, 82.04.4324, 82.04.4326, 82.04.4327, 82.08.031, and 82.12.031, the term "artistic or cultural organization" means an organization which is organized ...

82.04.433 Deductions -- Sales of fuel for consumption outside United States' waters by vessels in foreign commerce -- Construction
(1) In computing tax there may be deducted from the measure of tax amounts derived from sales of fuel for consumption outside the territorial waters ...

82.04.4331 Deductions -- Insurance claims for state health care coverage
In computing tax, insurers as defined by RCW 48.01.050, may deduct from the measure of tax amounts paid out for claims incurred before July 1, ...

82.04.4332 Deductions -- Tuition fees of foreign degree-granting institutions
An approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW is considered an educational institution for the purpose of the ...

82.04.4333 Credit -- Job training services -- Approval
(1) There may be credited against the tax imposed by this chapter, the value of state-approved, employer-provided or sponsored job training services designed to enhance ...

82.04.4334 Deductions -- Sale or distribution of biodiesel or E85 motor fuels
(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, or for the distribution, of: (a) ...

82.04.4335 Deductions -- Sale or distribution of wood biomass fuel
(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, or for the distribution, of wood ...

82.04.4337 Deductions -- Certain amounts received by boarding homes
(1) A boarding home licensed under chapter 18.20 RCW may deduct from the measure of tax amounts received as compensation for providing adult residential care, ...

82.04.4338 Deductions -- Amounts received from sale, lease, or rental of electrification systems
(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, lease, or rental of auxiliary power ...

82.04.4339 Deductions -- Grants to support salmon restoration
In computing tax there may be deducted from the measure of tax amounts received by a nonprofit organization from the United States or any instrumentality ...

82.04.434 Credit -- Public safety standards and testing
(1) There may be credited against the tax imposed by this chapter, the value of services and information relating to setting of standards and testing ...

82.04.440 Credit -- Persons taxable on multiple activities
(1) Every person engaged in activities that are subject to tax under two or more provisions of RCW 82.04.230 through 82.04.298, inclusive, shall be taxable ...

82.04.4451 Credit against tax due -- Maximum credit -- Table
(1) In computing the tax imposed under this chapter, a credit is allowed against the amount of tax otherwise due under this chapter, as provided ...

82.04.4452 Credit -- Research and development spending
(1) In computing the tax imposed under this chapter, a credit is allowed for each person whose research and development spending during the year in ...

82.04.44525 Credit -- New employment for international service activities in eligible areas -- Designation of census tracts for eligibility -- Records -- Tax due upon ineligibility -- Interest assessment -- Information from employment security department
(1) Subject to the limits in this section, an eligible person is allowed a credit against the tax due under this chapter. The credit is ...

82.04.4461 Credit -- Preproduction development expenditures
(1)(a)(i) In computing the tax imposed under this chapter, a credit is allowed for each person for qualified aerospace product development. For a person who ...

82.04.4463 Credit -- Property and leasehold taxes paid on property used for manufacture of commercial airplanes
(1) In computing the tax imposed under this chapter, a credit is allowed for property taxes and leasehold excise taxes paid during the calendar year. ...

82.04.447 Credit -- Natural or manufactured gas purchased by direct service industrial customers -- Reports
(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 ...

82.04.448 Credit -- Manufacturing semiconductor materials
(1) Subject to the limits and provisions of this section, a credit is authorized against the tax otherwise due under RCW 82.04.240(2) for persons engaged ...

82.04.4481 Credit -- Property taxes paid by aluminum smelter
(1) In computing the tax imposed under this chapter, a credit is allowed for all property taxes paid during the calendar year on property owned ...

82.04.4482 Credit -- Sales of electricity or gas to an aluminum smelter
(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 ...

82.04.4483 Credit -- Programming or manufacturing software in rural counties
(1) Subject to the limits and provisions of this section, a credit is authorized against the tax otherwise due under this chapter for persons engaged ...

82.04.4484 Credit -- Information technology help desk services in rural counties
(1) Subject to the limits and provisions of this section, a credit is authorized against the tax otherwise due under this chapter for persons engaged ...

82.04.4485 Credit -- Mechanical lifting devices purchased by hospitals
(1) In computing the tax imposed under this chapter, a hospital may take a credit for the cost of purchasing mechanical lifting devices and other ...

82.04.4486 Credit -- Syrup taxes paid by buyer
(1) In computing the tax imposed under this chapter, a credit is allowed to a buyer of syrup to be used by the buyer in ...

82.04.4489 Credit -- Motion picture competitiveness program
(1) Subject to the limitations in this section, a credit is allowed against the tax imposed under this chapter for contributions made by a person ...

82.04.449 Credit -- Washington customized employment training program
In computing the tax imposed under this chapter, a credit is allowed for participants in the Washington customized employment training program created in RCW 28B.67.020. ...

82.04.4491 Credit -- Alternative power generation devices
(1) In computing the tax imposed under this chapter, a credit is allowed for the purchase of an alternative power generation device and labor and ...

82.04.4492 Credit -- Polysilicon manufacturers
(1)(a) In computing the tax imposed under this chapter, a manufacturer of polysilicon may claim a credit for its qualified preproduction development expenditures occurring after ...

82.04.4493 Credit -- Energy efficient commercial equipment
(1) In computing the tax imposed under this chapter, a credit is allowed in an amount equal to eight and eight-tenths percent multiplied by the ...

82.04.450 Value of products, how determined
(1) The value of products, including byproducts, extracted or manufactured shall be determined by the gross proceeds derived from the sale thereof whether such sale ...

82.04.460 Business within and without state -- Apportionment
(1) Any person rendering services taxable under RCW 82.04.290 or 82.04.2908 and maintaining places of business both within and without this state which contribute to ...

82.04.470 Resale certificate -- Burden of proof -- Tax liability -- Rules -- Resale certificate defined
(1) Unless a seller has taken from the buyer a resale certificate, the burden of proving that a sale of tangible personal property, or of ...

82.04.480 Sales in own name -- Sales as agent
Every consignee, bailee, factor, or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title thereto, ...

82.04.500 Tax part of operating overhead
It is not the intention of this chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the purchasers ...

82.04.510 General administrative provisions invoked
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 ...

82.04.520 Administrative provisions for motor vehicle sales by courtesy dealers
(1) In the payment of the tax imposed by this chapter on new motor vehicles sold to Washington customers that are delivered to the customer ...

82.04.530 Telecommunications service providers -- Calculation of gross proceeds
For purposes of this chapter, a telecommunications service provider other than a mobile telecommunications service provider must calculate gross proceeds of sales in a manner ...

82.04.535 Gross proceeds of sales calculation for mobile telecommunications service provider
(1) Unless a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must calculate gross ...

82.04.540 Professional employer organizations -- Taxable under RCW 82.04.290(2) -- Deduction
(1) The provision of professional employer services by a professional employer organization is taxable under RCW 82.04.290(2). (2) A professional employer organization is allowed a ...

82.04.600 Exemptions -- Materials printed in county, city, town, school district, educational service district, library or library district
This chapter does not apply to any county as defined in Title 36 RCW, any city or town as defined in Title 35 RCW, any ...

82.04.601 Exemptions -- Affixing stamp services for cigarette sales
This chapter does not apply to compensation allowed under RCW 82.24.295 for wholesalers and retailers for their services in affixing the stamps required under chapter ...

82.04.610 Exemptions -- Import or export commerce
(1) This chapter does not apply to the sale of tangible personal property in import or export commerce. (2) Tangible personal property is in import ...

82.04.615 Exemptions -- Certain limited purpose public corporations, commissions, and authorities
This chapter does not apply to public corporations, commissions, or authorities created under RCW 35.21.660 or 35.21.730 for amounts derived from sales of tangible personal ...

82.04.620 Exemptions -- Certain prescription drugs
In computing tax there may be deducted from the measure of tax imposed by RCW 82.04.290(2) amounts received by physicians or clinics for drugs for ...

82.04.625 Exemptions -- Custom farming services
(1) This chapter does not apply to any: (a) Person performing custom farming services for a farmer, when the person performing the custom farming services ...

82.04.627 Exemptions -- Commercial airplane parts
(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to ...

82.04.629 Exemptions -- Honey bee products
(1) This chapter does not apply to amounts derived from the wholesale sale of honey bee products by an eligible apiarist who owns or keeps ...

82.04.630 Exemptions -- Bee pollination services
(1) This chapter does not apply to amounts received by an eligible apiarist, as defined in RCW 82.04.629, for providing bee pollination services to a ...

82.04.900 Construction -- 1961 c 15
RCW 82.04.440 shall have retrospective effect to August 1, 1950, as well as have prospective effect.[1961 c 15 § 82.04.900. Prior: 1951 1st ex.s. c ...