RCW 82.04.240

Tax on manufacturers. (Effective until January 1, 2027.)

Applied in 23 court decisions — leading case Tyler Pipe Industries, Inc. v. Washington State Department of Revenue (1987)

Most recently applied in Tesoro Refining & Marketing Co. v. Department of Revenue (January 2012)

2004 c 24 s 4; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3; 1993 sp.…

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 a manufacturer, except persons taxable as manufacturers under other provisions of 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, manufactured, multiplied by the rate of 0.484 percent.

The measure of the tax is the value of the products, including by-products, so manufactured 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.