Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.02 General Provisions

82.02.010 Definitions
For the purpose of this title, unless otherwise required by the context: (1) "Department" means the department of revenue of the state of Washington; (2) ...

82.02.020 State preempts certain tax fields -- Fees prohibited for the development of land or buildings -- Voluntary payments by developers authorized -- Limitations -- Exceptions
Except only as expressly provided in chapters 67.28 and 82.14 RCW, the state preempts the field of imposing taxes upon retail sales of tangible personal ...

82.02.030 Additional tax rates
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 § 107; 1993 ...

82.02.040 Authority of operating agencies to levy taxes
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 ...

82.02.050 Impact fees -- Intent -- Limitations
(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 ...

82.02.060 Impact fees -- Local ordinances -- Required provisions
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 ...

82.02.070 Impact fees -- Retained in special accounts -- Limitations on use -- Administrative appeals
(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 ...

82.02.080 Impact fees -- Refunds
(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, ...

82.02.090 Impact fees -- Definitions
Unless the context clearly requires otherwise, the following definitions shall apply in RCW 82.02.050 through 82.02.090: (1) "Development activity" means any construction or expansion of ...

82.02.100 Impact fees -- Exception, mitigation fees paid under chapter 43.21C RCW
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 ...

82.02.200 Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications
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 ...

82.02.210 Washington compliance with streamlined sales and use tax agreement -- Intent
(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 ...

82.02.220 Exclusion of steam, electricity, or electrical energy from definition of certain terms
When the terms "ingredient," "component part," "incorporated into," "goods," "products," "byproducts," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, ...

82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes
(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 ...

82.02.240 Professional employer organizations -- Liability for certain taxes and fees
(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 ...