"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
RCW 82.04.150
"Engaging in business."
Applied in 6 court decisions — leading case 120 Wash. 2d 357 - Impecoven v. Department of Revenue (1992)
Most recently applied in Everi Payments Inc., V Wa State Dept Of Revenue (December 2018)
1961 c 15 s 82.04.150
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.