§ 82.04.010 Introductory
§ 82.04.020 “Tax year,” “taxable year.”
§ 82.04.030 “Person,” “company.”
§ 82.04.035 “Plantation Christmas trees.”
§ 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.”
§ 82.04.050 “Sale at retail,” “retail sale.”
§ 82.04.051 “Services rendered in respect to” — Taxation of hybrid or subsequent agreements
§ 82.04.060 “Sale at wholesale,” “wholesale sale.”
§ 82.04.062 “Sale at wholesale,” “sale at retail” excludes sale of precious metal bullion and monetized bullion — Computation of tax
§ 82.04.065 Telephone, telecommunications, and ancillary services — Definitions
§ 82.04.066 “Engaging within this state,” “engaging within the state.”
§ 82.04.067 Substantial nexus — Engaging in business
§ 82.04.070 “Gross proceeds of sales.”
§ 82.04.080 “Gross income of the business.”
§ 82.04.090 “Value proceeding or accruing.”
§ 82.04.100 “Extractor.”
§ 82.04.110 “Manufacturer.”
§ 82.04.120 “To manufacture.”
§ 82.04.130 “Commercial or industrial use.”
§ 82.04.140 “Business.”
§ 82.04.150 “Engaging in business.”
§ 82.04.160 “Cash discount.”
§ 82.04.170 “Tuition fee.”
§ 82.04.180 “Successor.”
§ 82.04.190 “Consumer.”
§ 82.04.192 Digital products definitions
§ 82.04.200 “In this state,” “within this state.”
§ 82.04.210 “By-product.”
§ 82.04.212 “Retail store or outlet.”
§ 82.04.213 “Agricultural product,” “farmer,” “cannabis.”
§ 82.04.214 “Newspaper.”
§ 82.04.215 “Computer,” “computer software,” “custom software,” “customization of prewritten computer software,” “master copies,” “prewritten computer software,” “retained rights.”
§ 82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms
§ 82.04.217 “Direct service industrial customer,” “aluminum smelter.”
§ 82.04.220 Business and occupation tax imposed
§ 82.04.230 Tax upon extractors
§ 82.04.240 Tax on manufacturers
§ 82.04.2403 Manufacturer tax not applicable to cleaning fish
§ 82.04.2404 Manufacturers — Processors for hire — Semiconductor materials
§ 82.04.250 Tax on retailers
§ 82.04.255 Tax on real estate brokers
§ 82.04.257 Tax on digital products and services
§ 82.04.258 Digital products — Apportionable income
§ 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 &mdas
§ 82.04.2602 Tax on commercial airplane activities — Conditions for rate reduction
§ 82.04.261 Surcharge on timber and wood product manufacturers, extractors, and wholesalers
§ 82.04.263 Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development
§ 82.04.270 Tax on wholesalers
§ 82.04.272 Tax on warehousing and reselling prescription drugs
§ 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 &mdash
§ 82.04.285 Tax on contests of chance
§ 82.04.286 Tax on horse races
§ 82.04.287 Tax on alternative jet fuel
§ 82.04.290 Tax on service and other activities
§ 82.04.29001 Creation and distribution of custom software — Customization of prewritten computer software — Taxable services
§ 82.04.29002 Additional tax on certain business and service activities
§ 82.04.29004 Additional tax on financial institutions
§ 82.04.29005 Tax on loan interest — 2012 2nd sp.s. c 6
§ 82.04.2905 Tax on providing day care
§ 82.04.2906 Tax on certain chemical dependency services
§ 82.04.2907 Tax on royalties
§ 82.04.2908 Tax on provision of room and domiciliary care to assisted living facility residents
§ 82.04.2909 Tax on aluminum smelters
§ 82.04.293 International investment management services — Definitions
§ 82.04.294 Tax on manufacturers or wholesalers of solar energy systems
§ 82.04.297 Internet access — Definitions
§ 82.04.298 Tax on qualified grocery distribution cooperatives
§ 82.04.299 Workforce education investment surcharge
§ 82.04.301 Exemptions — Certain hospitals
§ 82.04.310 Exemptions — Public utilities — Electrical energy — Natural or manufactured gas
§ 82.04.311 Exemptions — Tobacco settlement authority
§ 82.04.315 Exemptions — International banking facilities
§ 82.04.317 Exemptions — Motor vehicle sales by manufacturers at wholesale auctions to dealers
§ 82.04.320 Exemptions — Insurance business
§ 82.04.321 Exemptions — Qualified health plan patients
§ 82.04.322 Exemptions — Health maintenance organization, health care service contractor, certified health plan
§ 82.04.323 Exemption — Washington health benefit exchange
§ 82.04.324 Exemptions — Qualifying blood, tissue, or blood and tissue banks
§ 82.04.326 Exemptions — Qualified organ procurement organizations
§ 82.04.327 Exemptions — Adult family homes
§ 82.04.330 Exemptions — Sales of agricultural products
§ 82.04.331 Exemptions — Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others
§ 82.04.332 Exemptions — Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley
§ 82.04.333 Exemptions — Small harvesters
§ 82.04.334 Exemptions — Standing timber
§ 82.04.335 Exemptions — Agricultural fairs
§ 82.04.337 Exemptions — Amounts received by hop growers or dealers for processed hops shipped outside the state
§ 82.04.338 Exemptions — Hop commodity commission or hop commodity board business
§ 82.04.339 Exemptions — Day care provided by churches
§ 82.04.3395 Exemptions — Child care resource and referral services by nonprofit organizations
§ 82.04.340 Exemptions — Boxing, sparring, or wrestling matches
§ 82.04.350 Exemptions — Racing
§ 82.04.355 Exemptions — Ride sharing
§ 82.04.360 Exemptions — Employees — Independent contractors — Booth renters
§ 82.04.363 Exemptions — Camp or conference center — Items sold or furnished by nonprofit organization
§ 82.04.3651 Exemptions — Amounts received by nonprofit organizations for fund-raising activities
§ 82.04.367 Exemptions — Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans
§ 82.04.368 Exemptions — Nonprofit organizations — Credit and debt services
§ 82.04.370 Exemptions — Certain fraternal and beneficiary organizations
§ 82.04.380 Exemptions — Certain corporations furnishing aid and relief
§ 82.04.385 Exemptions — Operation of sheltered workshops
§ 82.04.390 Exemptions — Amounts derived from sale of real estate
§ 82.04.392 Exemptions — Mortgage brokers’ third-party provider services trust accounts
§ 82.04.399 Exemptions — Sales of academic transcripts
§ 82.04.405 Exemptions — Credit unions
§ 82.04.408 Exemptions — Housing finance commission
§ 82.04.410 Exemptions — Hatching eggs and poultry
§ 82.04.415 Exemptions — Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs
§ 82.04.416 Exemptions — Operation of state route No. 16
§ 82.04.418 Exemptions — Grants by United States government to municipal corporations or political subdivisions
§ 82.04.419 Exemptions — County, city, town, school district, or fire district activity
§ 82.04.4201 Exemptions — Sales/leasebacks by regional transit authorities
§ 82.04.421 Exemptions — Out-of-state membership sales in discount programs
§ 82.04.422 Exemptions — Wholesale sales of motor vehicles
§ 82.04.423 Exemptions — Sales by certain out-of-state persons to or through direct seller’s representatives
§ 82.04.425 Exemptions — Accommodation sales
§ 82.04.4251 Exemptions — Convention and tourism promotion
§ 82.04.426 Exemptions — Semiconductor microchips
§ 82.04.4261 Exemptions — Federal small business innovation research program
§ 82.04.4262 Exemptions — Federal small business technology transfer program
§ 82.04.4263 Exemptions — Income received by the life sciences discovery fund authority
§ 82.04.4264 Exemptions — Nonprofit assisted living facilities — Room and domiciliary care
§ 82.04.4265 Exemptions — Comprehensive cancer centers
§ 82.04.4266 Exemptions — Fruit and vegetable businesses
§ 82.04.4267 Exemptions — Operation of parking/business improvement areas
§ 82.04.4268 Exemptions — Dairy product businesses
§ 82.04.4269 Exemptions — Seafood product businesses
§ 82.04.427 Exemptions and credits — Pollution control facilities
§ 82.04.4271 Deductions — Membership fees and certain service fees by nonprofit youth organization
§ 82.04.4272 Deductions — Direct mail delivery charges
§ 82.04.4274 Deductions — Nonprofit management companies — Personnel performing on-site functions
§ 82.04.4275 Deductions — Child welfare services
§ 82.04.4276 Deductions — Loans to rural electric cooperatives
§ 82.04.4281 Deductions — Investments, dividends, interest on loans
§ 82.04.4282 Deductions — Fees, dues, charges
§ 82.04.4283 Deductions — Cash discount taken by purchaser
§ 82.04.4284 Deductions — Bad debts
§ 82.04.4285 Deductions — Motor vehicle fuel and special fuel taxes
§ 82.04.4286 Deductions — Nontaxable business
§ 82.04.4287 Deductions — Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 — Materials and supplies used
§ 82.04.4289 Exemption — Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations
§ 82.04.4290 Deductions — Mental health services or substance use disorder treatment services
§ 82.04.4291 Deductions — Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290
§ 82.04.4292 Deductions — Interest on investments or loans secured by mortgages or deeds of trust
§ 82.04.4293 Deductions — Interest on obligations of the state, its political subdivisions, and municipal corporations
§ 82.04.4294 Deductions — Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives
§ 82.04.4295 Deductions — Manufacturing activities completed outside the United States
§ 82.04.4296 Deductions — Reimbursement for accommodation expenditures by funeral homes
§ 82.04.4297 Deductions — Compensation from public entities for health or social welfare services — Exception
§ 82.04.4298 Deductions — Repair, maintenance, replacement, etc., of residential structures and commonly held property — Eligible organizations
§ 82.04.431 “Health or social welfare organization” defined — Conditions for exemption — “Health or social welfare services” defined
§ 82.04.4311 Deductions — Compensation received under the federal medicare program by certain hospitals or health centers
§ 82.04.432 Deductions — Municipal sewer service fees or charges
§ 82.04.4327 Deductions — Artistic and cultural organizations
§ 82.04.4328 “Artistic or cultural organization” defined
§ 82.04.433 Deductions — Sales of fuel for consumption outside United States’ waters by vessels in foreign commerce
§ 82.04.4331 Deductions — Insurance claims for state health care coverage
§ 82.04.4332 Deductions — Tuition fees of foreign degree-granting institutions
§ 82.04.4337 Deductions — Certain amounts received by assisted living facilities
§ 82.04.4339 Deductions — Salmon recovery grants
§ 82.04.43391 Deductions — Commercial aircraft loan interest and fees
§ 82.04.43392 Deductions — Qualified dispute resolution centers
§ 82.04.43393 Deductions — Paymaster services
§ 82.04.43395 Deductions — Accountable community of health
§ 82.04.43396 Deductions — Scan-down allowances
§ 82.04.434 Credit — Public safety standards and testing
§ 82.04.436 Credit — Manufacture of alternative jet fuel
§ 82.04.4361 Credit — Alternative jet fuel
§ 82.04.440 Credit — Persons taxable on multiple activities
§ 82.04.4451 Credit against tax due — Maximum credit — Table
§ 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 — Infor
§ 82.04.4461 Credit — Preproduction development expenditures
§ 82.04.4463 Credit — Property and leasehold taxes paid on property used for manufacture of commercial airplanes
§ 82.04.447 Credit — Natural or manufactured gas purchased by direct service industrial customers — Reports
§ 82.04.448 Credit — Manufacturing semiconductor materials
§ 82.04.4481 Credit — Property taxes paid by aluminum smelter
§ 82.04.4482 Credit — Sales of electricity or gas to an aluminum smelter
§ 82.04.4486 Credit — Syrup taxes paid by buyer
§ 82.04.4488 Credit — Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan
§ 82.04.4489 Credit — Motion picture competitiveness program
§ 82.04.449 Credit — Washington customized employment training program — Report to the legislature
§ 82.04.4496 Credit — Clean alternative fuel commercial vehicles
§ 82.04.4497 Credit — Sale or exchange of long-term capital assets
§ 82.04.4499 Credit — Equitable access to credit program
§ 82.04.450 Value of products, how determined
§ 82.04.460 Apportionable income — Taxable in Washington and another state
§ 82.04.462 Apportionable income
§ 82.04.470 Wholesale sale — Reseller permit — Exemption certificates — Burden of proof — Tax liability
§ 82.04.480 Sales in own name — Sales as agent
§ 82.04.500 Tax part of operating overhead
§ 82.04.510 General administrative provisions invoked
§ 82.04.520 Administrative provisions for motor vehicle sales by courtesy dealers
§ 82.04.530 Telecommunications service providers — Calculation of gross proceeds
§ 82.04.535 Gross proceeds of sales calculation for mobile telecommunications service provider
§ 82.04.540 Professional employer organizations — Taxable under RCW 82.04.290(2) — Deduction
§ 82.04.545 Exemptions — Sales of electricity or gas to silicon smelters
§ 82.04.600 Exemptions — Materials printed in county, city, town, school district, educational service district, library or library district
§ 82.04.601 Exemptions — Affixing stamp services for cigarette sales
§ 82.04.610 Exemptions — Import or export commerce
§ 82.04.615 Exemptions — Certain limited purpose public corporations, commissions, and authorities
§ 82.04.620 Exemptions — Certain prescription drugs
§ 82.04.627 Exemptions — Commercial airplane parts
§ 82.04.628 Exemptions — Commercial fertilizer, agricultural crop protection products, and seed
§ 82.04.635 Exemptions — Nonprofits providing legal services to low-income persons
§ 82.04.640 Exemptions — Washington vaccine association — Certain assessments received
§ 82.04.645 Exemptions — Financial institutions — Amounts received from certain affiliated persons
§ 82.04.650 Exemptions — Investment conduits and securitization entities
§ 82.04.655 Exemptions — Joint municipal utility services authorities
§ 82.04.660 Exemptions — Environmental handling charges — Mercury-containing lights
§ 82.04.750 Exemptions — Restaurant employee meals
§ 82.04.755 Exemptions — Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii)
§ 82.04.756 Exemptions — Cannabis cooperatives
§ 82.04.758 Exceptions — Services for farms
§ 82.04.759 Exemptions — Newspapers — Eligible digital content
§ 82.04.760 Tax preferences — Expiration dates
§ 82.04.765 Exemptions — Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW
§ 82.04.767 Exemptions — Qualifying grants — National emergency or state of emergency
§ 82.04.770 Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW
§ 82.04.775 Application of chapter — Amounts received under chapter 70A.535 RCW
§ 82.04.777 Application of chapter — Amounts received under chapter 70A.555 RCW
§ 82.04.900 Construction — 1961 c 15
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Terms Used In Washington Code > Chapter 82.04 - Business and occupation tax

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credit bureau: An agency that collects individual credit information and sells it for a fee to creditors so they can make a decision on granting loans. Typical clients include banks, mortgage lenders, credit card companies, and other financing companies. (Also commonly referred to as consumer-reporting agency or credit-reporting agency.) Source: OCC
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.