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Chapter

BUSINESS AND OCCUPATION TAX

  • RCW 82.04.010— Introductory.
  • RCW 82.04.020— "Tax year," "taxable year."
  • RCW 82.04.030— "Person," "company."
  • RCW 82.04.035— "Plantation Christmas trees."
  • RCW 82.04.040— "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." (Effective until January 1, 2030.)
  • RCW 82.04.050— "Sale at retail," "retail sale." (Effective until October 1, 2025.)
  • RCW 82.04.051— "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.
  • RCW 82.04.060— "Sale at wholesale," "wholesale sale."
  • RCW 82.04.062— "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax. (Effective until January 1, 2026.)
  • RCW 82.04.065— Telephone, telecommunications, and ancillary services—Definitions.
  • RCW 82.04.066— "Engaging within this state," "engaging within the state."
  • RCW 82.04.067— Substantial nexus—Engaging in business.
  • RCW 82.04.070— "Gross proceeds of sales."
  • RCW 82.04.080— "Gross income of the business."
  • RCW 82.04.090— "Value proceeding or accruing."
  • RCW 82.04.100— "Extractor."
  • RCW 82.04.110— "Manufacturer."
  • RCW 82.04.120— "To manufacture."
  • RCW 82.04.130— "Commercial or industrial use."
  • RCW 82.04.140— "Business."
  • RCW 82.04.150— "Engaging in business."
  • RCW 82.04.160— "Cash discount."
  • RCW 82.04.170— "Tuition fee."
  • RCW 82.04.180— "Successor."
  • RCW 82.04.190— "Consumer."
  • RCW 82.04.192— Digital products definitions. (Effective until October 1, 2025.)
  • RCW 82.04.200— "In this state," "within this state."
  • RCW 82.04.210— "By-product."
  • RCW 82.04.212— "Retail store or outlet."
  • RCW 82.04.213— "Agricultural product," "farmer," "cannabis."
  • RCW 82.04.214— "Newspaper."
  • RCW 82.04.215— "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
  • RCW 82.04.216— Exclusion of steam, electricity, or electrical energy from definition of certain terms.
  • RCW 82.04.217— "Direct service industrial customer," "aluminum smelter."
  • RCW 82.04.220— Business and occupation tax imposed.
  • RCW 82.04.230— Tax upon extractors. (Effective until January 1, 2027.)
  • RCW 82.04.240— Tax on manufacturers. (Effective until January 1, 2027.)
  • RCW 82.04.241— Manufacturers—Semiconductor materials. (Contingent effective date; contingent expiration date.)
  • RCW 82.04.250— Tax on retailers. (Effective until January 1, 2027.)
  • RCW 82.04.255— Tax on real estate brokers.
  • RCW 82.04.257— Tax on digital products and services. (Effective until January 1, 2027.)
  • RCW 82.04.258— Digital products—Apportionable income.
  • RCW 82.04.260— Tax on manufacturers and processors of various foods and by-products—Research and development organizations—Travel agents—Certain international activities—Stevedoring and associated activities—Low-level waste disposers—Insurance producers, surplus line brokers, and title insurance agents—Hospitals—Commercial airplane activities—Timber product activities—Canned salmon processors. (Effective until January 1, 2026.)
  • RCW 82.04.261— Surcharge on timber and wood product manufacturers, extractors, and wholesalers. (Expires July 1, 2045.)
  • RCW 82.04.263— Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development. (Effective until January 1, 2027.)
  • RCW 82.04.270— Tax on wholesalers. (Effective until January 1, 2027.)
  • RCW 82.04.272— Tax on warehousing and reselling prescription drugs.
  • RCW 82.04.280— Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors—Cold storage warehouse defined—Storage warehouse defined—Periodical or magazine defined. (Effective until January 1, 2026.)
  • RCW 82.04.281— Tax on radio and television broadcasting.
  • RCW 82.04.285— Tax on contests of chance. (Effective until January 1, 2027.)
  • RCW 82.04.286— Tax on horse races.
  • RCW 82.04.287— Tax on alternative jet fuel.
  • RCW 82.04.288— Surcharge on Washington taxable income over $250,000,000—Exemptions. (Effective January 1, 2026, until December 31, 2029.)
  • RCW 82.04.290— Tax on service and other activities. (Effective until October 1, 2025.)
  • RCW 82.04.293— International investment management services—Definitions.
  • RCW 82.04.294— Tax on manufacturers or wholesalers of solar energy systems. (Expires July 1, 2032.)
  • RCW 82.04.297— Internet access—Definitions.
  • RCW 82.04.298— Tax on qualified grocery distribution cooperatives.
  • RCW 82.04.299— Workforce education investment surcharge (as amended by 2025 c 401). (Effective January 1, 2026.)
  • RCW 82.04.301— Exemptions—Certain hospitals. (Expires January 1, 2030.)
  • RCW 82.04.310— Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
  • RCW 82.04.311— Exemptions—Tobacco settlement authority.
  • RCW 82.04.315— Exemptions—International banking facilities.
  • RCW 82.04.317— Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
  • RCW 82.04.320— Exemptions—Insurance business.
  • RCW 82.04.321— Exemptions—Qualified health plan patients.
  • RCW 82.04.322— Exemptions—Health maintenance organization, health care service contractor, certified health plan.
  • RCW 82.04.323— Exemption—Washington health benefit exchange.
  • RCW 82.04.324— Exemptions—Qualifying blood, tissue, or blood and tissue banks.
  • RCW 82.04.326— Exemptions—Qualified organ procurement organizations.
  • RCW 82.04.327— Exemptions—Adult family homes.
  • RCW 82.04.330— Exemptions—Sales of agricultural products.
  • RCW 82.04.331— Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
  • RCW 82.04.332— Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
  • RCW 82.04.333— Exemptions—Small harvesters.
  • RCW 82.04.334— Exemptions—Standing timber.
  • RCW 82.04.335— Exemptions—Agricultural fairs.
  • RCW 82.04.337— Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
  • RCW 82.04.338— Exemptions—Hop commodity commission or hop commodity board business.
  • RCW 82.04.339— Exemptions—Day care provided by churches.
  • RCW 82.04.340— Exemptions—Boxing, sparring, or wrestling matches.
  • RCW 82.04.350— Exemptions—Racing.
  • RCW 82.04.355— Exemptions—Ride sharing.
  • RCW 82.04.360— Exemptions—Employees—Independent contractors—Booth renters.
  • RCW 82.04.363— Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
  • RCW 82.04.367— Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
  • RCW 82.04.368— Exemptions—Nonprofit organizations—Credit and debt services.
  • RCW 82.04.370— Exemptions—Certain fraternal and beneficiary organizations.
  • RCW 82.04.380— Exemptions—Certain corporations furnishing aid and relief.
  • RCW 82.04.385— Exemptions—Operation of sheltered workshops.
  • RCW 82.04.390— Exemptions—Amounts derived from sale of real estate. (Effective until April 1, 2026.)
  • RCW 82.04.392— Exemptions—Mortgage brokers' third-party provider services trust accounts.
  • RCW 82.04.399— Exemptions—Sales of academic transcripts.
  • RCW 82.04.405— Exemptions—Credit unions. (Effective until January 1, 2026.)
  • RCW 82.04.408— Exemptions—Housing finance commission.
  • RCW 82.04.410— Exemptions—Hatching eggs and poultry.
  • RCW 82.04.415— Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
  • RCW 82.04.416— Exemptions—Operation of state route No. 16.
  • RCW 82.04.418— Exemptions—Grants by United States government to municipal corporations or political subdivisions.
  • RCW 82.04.419— Exemptions—County, city, town, school district, or fire district activity.
  • RCW 82.04.421— Exemptions—Out-of-state membership sales in discount programs.
  • RCW 82.04.422— Exemptions—Wholesale sales of motor vehicles.
  • RCW 82.04.423— Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives.
  • RCW 82.04.425— Exemptions—Accommodation sales.
  • RCW 82.04.426— Exemptions—Semiconductor microchips. (Contingent effective date; contingent expiration date.)
  • RCW 82.04.427— Exemptions and credits—Pollution control facilities.
  • RCW 82.04.431— "Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined.
  • RCW 82.04.432— Deductions—Municipal sewer service fees or charges.
  • RCW 82.04.433— Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
  • RCW 82.04.434— Credit—Public safety standards and testing. (Effective until January 1, 2026.)
  • RCW 82.04.436— Credit—Manufacture of alternative jet fuel.
  • RCW 82.04.440— Credit—Persons taxable on multiple activities.
  • RCW 82.04.447— Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.
  • RCW 82.04.448— Credit—Manufacturing semiconductor materials. (Contingent effective date; contingent expiration date.)
  • RCW 82.04.449— Credit—Washington customized employment training program—Report to the legislature. (Expires July 1, 2033.)
  • RCW 82.04.450— Value of products, how determined.
  • RCW 82.04.460— Apportionable income—Taxable in Washington and another state. (Effective until January 1, 2034.)
  • RCW 82.04.462— Apportionable income.
  • RCW 82.04.470— Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
  • RCW 82.04.480— Sales in own name—Sales as agent.
  • RCW 82.04.500— Tax part of operating overhead.
  • RCW 82.04.510— General administrative provisions invoked.
  • RCW 82.04.520— Administrative provisions for motor vehicle sales by courtesy dealers.
  • RCW 82.04.530— Telecommunications service providers—Calculation of gross proceeds.
  • RCW 82.04.535— Gross proceeds of sales calculation for mobile telecommunications service provider.
  • RCW 82.04.540— Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction.
  • RCW 82.04.545— Exemptions—Sales of electricity or gas to silicon smelters. (Contingent expiration date.)
  • RCW 82.04.600— Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
  • RCW 82.04.601— Exemptions—Affixing stamp services for cigarette sales.
  • RCW 82.04.610— Exemptions—Import or export commerce.
  • RCW 82.04.615— Exemptions—Certain limited purpose public corporations, commissions, and authorities.
  • RCW 82.04.620— Exemptions—Certain prescription drugs.
  • RCW 82.04.627— Exemptions—Commercial airplane parts.
  • RCW 82.04.628— Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
  • RCW 82.04.635— Exemptions—Nonprofits providing legal services to low-income persons.
  • RCW 82.04.640— Exemptions—Washington vaccine association—Certain assessments received.
  • RCW 82.04.645— Exemptions—Financial institutions—Amounts received from certain affiliated persons.
  • RCW 82.04.650— Exemptions—Investment conduits and securitization entities.
  • RCW 82.04.655— Exemptions—Joint municipal utility services authorities.
  • RCW 82.04.660— Exemptions—Environmental handling charges—Mercury-containing lights. (Effective until January 1, 2035.)
  • RCW 82.04.665— Exemptions—Adaptive recreational and rehabilitation facilities. (Expires January 1, 2035.)
  • RCW 82.04.750— Exemptions—Restaurant employee meals.
  • RCW 82.04.755— Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
  • RCW 82.04.756— Exemptions—Cannabis cooperatives.
  • RCW 82.04.758— Exceptions—Services for farms.
  • RCW 82.04.759— Exemptions—Newspapers—Eligible digital content. (Effective until January 1, 2026.)
  • RCW 82.04.760— Tax preferences—Expiration dates.
  • RCW 82.04.765— Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
  • RCW 82.04.767— Exemptions—Qualifying grants—National emergency or state of emergency.
  • RCW 82.04.769— Application of chapter—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.
  • RCW 82.04.770— Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
  • RCW 82.04.775— Application of chapter—Amounts received under chapter 70A.535 RCW.
  • RCW 82.04.777— Application of chapter—Amounts received under chapter 70A.555 RCW.
  • RCW 82.04.900— Construction—1961 c 15.
  • RCW 82.04.2403— Manufacturer tax not applicable to cleaning fish.
  • RCW 82.04.2404— Manufacturers—Processors for hire—Semiconductor materials. (Expires January 1, 2034.)
  • RCW 82.04.2602— Tax on commercial airplane activities—Conditions for rate reduction.
  • RCW 82.04.2905— Tax on providing day care. (Effective until January 1, 2027.)
  • RCW 82.04.2906— Tax on certain chemical dependency services. (Effective until January 1, 2027.)
  • RCW 82.04.2907— Tax on royalties.
  • RCW 82.04.2908— Tax on provision of room and domiciliary care to assisted living facility residents.
  • RCW 82.04.2909— Tax on aluminum smelters. (Expires January 1, 2027.)
  • RCW 82.04.3395— Exemptions—Child care resource and referral services by nonprofit organizations.
  • RCW 82.04.3651— Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
  • RCW 82.04.4201— Exemptions—Sales/leasebacks by regional transit authorities.
  • RCW 82.04.4251— Exemptions—Convention and tourism promotion.
  • RCW 82.04.4261— Exemptions—Federal small business innovation research program.
  • RCW 82.04.4262— Exemptions—Federal small business technology transfer program.
  • RCW 82.04.4263— Exemptions—Income received by the life sciences discovery fund authority.
  • RCW 82.04.4264— Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
  • RCW 82.04.4265— Exemptions—Comprehensive cancer centers.
  • RCW 82.04.4266— Exemptions—Fruit and vegetable businesses. (Expires July 1, 2035.)
  • RCW 82.04.4267— Exemptions—Operation of parking/business improvement areas.
  • RCW 82.04.4268— Exemptions—Dairy product businesses. (Expires July 1, 2035.)
  • RCW 82.04.4269— Exemptions—Seafood product businesses. (Expires July 1, 2035.)
  • RCW 82.04.4271— Deductions—Membership fees and certain service fees by nonprofit youth organization.
  • RCW 82.04.4272— Deductions—Direct mail delivery charges.
  • RCW 82.04.4274— Deductions—Nonprofit management companies—Personnel performing on-site functions.
  • RCW 82.04.4275— Deductions—Child welfare services.
  • RCW 82.04.4276— Deductions—Loans to rural electric cooperatives. (Expires January 1, 2034.)
  • RCW 82.04.4281— Deductions—Investments, dividends, interest on loans. (Effective until January 1, 2026.)
  • RCW 82.04.4282— Deductions—Fees, dues, charges.
  • RCW 82.04.4283— Deductions—Cash discount taken by purchaser.
  • RCW 82.04.4284— Deductions—Bad debts.
  • RCW 82.04.4285— Deductions—Motor vehicle fuel and special fuel taxes.
  • RCW 82.04.4286— Deductions—Nontaxable business.
  • RCW 82.04.4287— Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.
  • RCW 82.04.4289— Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
  • RCW 82.04.4290— Deductions—Mental health services or substance use disorder treatment services. (Expires January 1, 2032.)
  • RCW 82.04.4291— Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
  • RCW 82.04.4292— Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
  • RCW 82.04.4293— Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.
  • RCW 82.04.4294— Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
  • RCW 82.04.4295— Deductions—Manufacturing activities completed outside the United States.
  • RCW 82.04.4296— Deductions—Reimbursement for accommodation expenditures by funeral homes.
  • RCW 82.04.4297— Deductions—Compensation from public entities for health or social welfare services—Exception.
  • RCW 82.04.4298— Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations. (Effective until January 1, 2028.)
  • RCW 82.04.4311— Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.
  • RCW 82.04.4327— Deductions—Artistic and cultural organizations.
  • RCW 82.04.4328— "Artistic or cultural organization" defined.
  • RCW 82.04.4331— Deductions—Insurance claims for state health care coverage.
  • RCW 82.04.4332— Deductions—Tuition fees of foreign degree-granting institutions.
  • RCW 82.04.4337— Deductions—Certain amounts received by assisted living facilities.
  • RCW 82.04.4339— Deductions—Salmon recovery grants.
  • RCW 82.04.4361— Credit—Alternative jet fuel.
  • RCW 82.04.4451— Credit against tax due—Maximum credit—Table.
  • RCW 82.04.4461— Credit—Preproduction development expenditures. (Expires July 1, 2040.)
  • RCW 82.04.4463— Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes. (Expires July 1, 2040.)
  • RCW 82.04.4481— Credit—Property taxes paid by aluminum smelter.
  • RCW 82.04.4482— Credit—Sales of electricity or gas to an aluminum smelter.
  • RCW 82.04.4486— Credit—Syrup taxes paid by buyer.
  • RCW 82.04.4488— Credit—Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan. (Expires July 1, 2026.)
  • RCW 82.04.4489— Credit—Motion picture competitiveness program.
  • RCW 82.04.4496— Credit—Clean alternative fuel commercial vehicles.
  • RCW 82.04.4497— Credit—Sale or exchange of long-term capital assets. (Expires January 1, 2026.)
  • RCW 82.04.4499— Credit—Equitable access to credit program. (Expires July 1, 2027.)
  • RCW 82.04.29001— Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
  • RCW 82.04.29002— Additional tax on certain business and service activities.
  • RCW 82.04.29004— Additional tax on financial institutions. (Effective until October 1, 2025.)
  • RCW 82.04.29005— Tax on loan interest—2012 2nd sp.s. c 6.
  • RCW 82.04.43391— Deductions—Commercial aircraft loan interest and fees.
  • RCW 82.04.43392— Deductions—Qualified dispute resolution centers.
  • RCW 82.04.43393— Deductions—Paymaster services.
  • RCW 82.04.43395— Deductions—Accountable community of health.
  • RCW 82.04.43396— Deductions—Scan-down allowances.
  • RCW 82.04.43397— Deductions—Processors of electronic transactions. (Effective January 1, 2026.)
  • RCW 82.04.44525— Credit—New employment for international service activities in eligible areas—Designation of census tracts for eligibility—Records—Tax due upon ineligibility—Interest assessment—Information from employment security department. (Effective until January 1, 2026.)