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 chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.
[ 2004 c 24 § 5; 2003 2nd sp.s. c 1 § 5; 2001 1st sp.s. c 9 § 3; (2001 1st sp.s. c 9 § 2 expired July 1, 2001); 1999 c 358 § 2. Prior: 1999 c 358 § 1; 1998 c 343 § 2; 1998 c 329 § 1; 1998 c 312 § 6; 1994 c 124 § 2; 1993 sp.s. c 25 § 105; 1981 c 172 § 4; 1971 ex.s. c 281 § 6; 1971 ex.s. c 186 § 4; 1969 ex.s. c 262 § 37; 1967 ex.s. c 149 § 11; 1961 c 15 § 82.04.270; prior: 1959 ex.s. c 5 § 3; 1955 c 389 § 47; 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:

IntentEffective date2004 c 24: See notes following RCW 82.04.2909.
Finding2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates2001 1st sp.s. c 9: See note following RCW 82.04.298.
Expiration dates2001 1st sp.s. c 9: See note following RCW 82.04.290.
Effective date1999 c 358 § 2: “Section 2 of this act takes effect July 1, 2001.” [ 1999 c 358 § 23.]
Effective date1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Effective date1998 c 343: See note following RCW 82.04.272.
Effective date1998 c 329: “This act takes effect July 1, 1998.” [ 1998 c 329 § 2.]
Effective dateSavings1998 c 312: See notes following RCW 82.04.332.
SeverabilityEffective datesPart headings, captions not law1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective dates1981 c 172: See note following RCW 82.04.240.
Effective date1971 ex.s. c 186: See note following RCW 82.04.110.

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Terms Used In Washington Code 82.04.270

  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080