This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
RCW 82.04.390
Exemptions—Amounts derived from sale of real estate. (Effective until April 1, 2026.)
Applied in 7 court decisions — leading case 128 Wash. 2d 40 - Lacey Nursing Center, Inc. v. Department of Revenue (1995)
Most recently applied in Lacey Nursing Ctr. v. STATE, DEPT. OF REV. (December 2000)
1961 c 15 s 82.04.390
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.