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Chapter

LOCAL RETAIL SALES AND USE TAXES

  • RCW 82.14.010— Legislative finding—Purpose.
  • RCW 82.14.020— Definitions.
  • RCW 82.14.030— Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
  • RCW 82.14.032— Alteration of tax rate pursuant to government service agreement.
  • RCW 82.14.034— Alteration of county's share of city's tax receipts pursuant to government service agreement.
  • RCW 82.14.036— Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
  • RCW 82.14.040— County ordinance to contain credit provision.
  • RCW 82.14.045— Sales and use taxes for public transportation systems.
  • RCW 82.14.048— Sales and use taxes for public facilities districts—Definitions.
  • RCW 82.14.049— Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
  • RCW 82.14.050— Administration and collection—Local sales and use tax account.
  • RCW 82.14.055— Tax changes.
  • RCW 82.14.060— Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
  • RCW 82.14.070— Uniformity—Rule making—Model ordinance.
  • RCW 82.14.080— Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
  • RCW 82.14.090— Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
  • RCW 82.14.212— Transfer of funds pursuant to government service agreement.
  • RCW 82.14.215— Apportionment and distribution—Withholding revenue for noncompliance.
  • RCW 82.14.230— Natural or manufactured gas—Cities may impose use tax.
  • RCW 82.14.300— Local government criminal justice assistance—Finding.
  • RCW 82.14.310— County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.
  • RCW 82.14.320— Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.
  • RCW 82.14.330— Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.
  • RCW 82.14.340— Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
  • RCW 82.14.345— Sales and use tax for criminal justice purposes.
  • RCW 82.14.350— Sales and use tax for juvenile detention facilities and jails—Colocation.
  • RCW 82.14.360— Special stadium sales and use taxes.
  • RCW 82.14.370— Sales and use tax for public facilities in rural counties.
  • RCW 82.14.390— Sales and use tax for regional centers.
  • RCW 82.14.400— Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.
  • RCW 82.14.410— Sales of lodging tax rate changes.
  • RCW 82.14.412— Sales and use tax revenue by city—Agreement pursuant to RCW 39.34.250.
  • RCW 82.14.415— Sales and use tax for cities to offset municipal service costs to newly annexed areas.
  • RCW 82.14.420— Sales and use tax for emergency communication systems and facilities.
  • RCW 82.14.430— Sales and use tax for regional transportation investment district.
  • RCW 82.14.440— Sales and use tax for passenger-only ferry service.
  • RCW 82.14.445— Sales and use tax for passenger-only ferry service districts.
  • RCW 82.14.450— Sales and use tax for counties and cities.
  • RCW 82.14.0455— Sales and use tax for transportation benefit districts.
  • RCW 82.14.455— Exemptions—Machinery and equipment used in generating electricity.
  • RCW 82.14.457— Sales and use tax for digital goods—Apportionment.
  • RCW 82.14.460— Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
  • RCW 82.14.465— Hospital benefit zones—Sales and use tax—Definitions.
  • RCW 82.14.470— Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
  • RCW 82.14.475— Sales and use tax for the local infrastructure financing tool program. (Expires June 30, 2044.)
  • RCW 82.14.480— Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.)
  • RCW 82.14.0485— Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
  • RCW 82.14.485— Sales and use taxes for regional centers.
  • RCW 82.14.0486— State contribution for baseball stadium limited.
  • RCW 82.14.490— Sourcing—Sales and use taxes.
  • RCW 82.14.0494— Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
  • RCW 82.14.505— Local revitalization financing—Demonstration projects.
  • RCW 82.14.510— Sales and use tax for local revitalization financing.
  • RCW 82.14.515— Use of sales and use tax funds—Local revitalization financing.
  • RCW 82.14.525— Sales and use tax.
  • RCW 82.14.530— Sales and use tax for housing and related services.
  • RCW 82.14.532— Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.
  • RCW 82.14.540— Affordable and supportive housing—Sales and use tax.
  • RCW 82.14.545— Mitigation payments. (Expires July 1, 2026.)
  • RCW 82.14.550— Manufacturing and warehousing job centers account.
  • RCW 82.14.820— Warehouse and grain elevators and distribution centers—Exemption does not apply.