"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 indirectly.
RCW 82.04.140
"Business."
Applied in 26 court decisions — leading case 128 Wash. 2d 40 - Lacey Nursing Center, Inc. v. Department of Revenue (1995)
Most recently applied in Everi Payments Inc., V Wa State Dept Of Revenue (December 2018)
1961 c 15 s 82.04.140
How often courts cite this section
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.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.