RCW 82.04.230

Tax upon extractors. (Effective until January 1, 2027.)

Applied in 13 court decisions — leading case Tyler Pipe Industries, Inc. v. Washington State Department of Revenue (1987)

Most recently applied in 171 Wash. 2d 1 - Bowie v. Department of Revenue (February 2011)

2006 c 300 s 5; 1993 sp.s. c 25 s 101; 1971 ex.s. c 281 s 2; 1969 ex.s. c 262 s 33; 1967 ex.s. c 149 s 7; 1961 c 15 s 82.04.230

How often courts cite this section

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.

Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of 0.484 percent.

The measure of the tax is the value of the products, including by-products, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the state.

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