Public-domain · open source
OpenJurist

RCW 82.04.060

"Sale at wholesale," "wholesale sale."

Applied in 7 court decisions — leading case 88 Wash. App. 632 - Sacred Heart Medical Center v. Department of Revenue (1997)

Most recently applied in Aventis Pharmaceutical Inc, V Wa State Department Of Revenue (October 2018)

2017 c 323 s 512; 2015 c 169 s 2; 2010 c 106 s 203; 2009 c 535 s 403; 2007 c 6 s 1007; 2005 c 514 s 102; 2002 c 367 s 1; 1998 c 332 s 5; 1996 c 148 s 3; 1983 2nd ex.s. c 3 s 26;…

How often courts cite this section

196019701980199020002010201810
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***

"Sale at wholesale" or "wholesale sale" means:

(1) Any sale, which is not a sale at retail, of:

(a) Tangible personal property;

(b) Services defined as a retail sale in RCW 82.04.050(2) (a) or (g);

(c) Activities defined as a retail sale in RCW 82.04.050(15);

(d) Prewritten computer software;

(e) Services described in *RCW 82.04.050(6)(c);

(f) Extended warranties as defined in RCW 82.04.050(7);

(g) Competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065; or

(h) Digital goods, digital codes, or digital automated services;

(2) Any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge is expressly defined as a retail sale by RCW 82.04.050 when rendered to or for consumers. For the purposes of this subsection (2), "real or personal property" does not include any natural products named in RCW 82.04.100; and

(3) The sale of any service for resale, if the sale is excluded from the definition of "sale at retail" and "retail sale" in RCW 82.04.050(14).

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.