Chapter 82.04. Business and Occupation Tax
Index
- Chapter 82.04. Business and Occupation Tax [Details]
- 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 [Effective Until 1/1/2030] "Sale," "Casual Or Isolated Sale," "Lease Or Rental," "Adoption Fee," "Animal Care and Control Agency," "Animal Rescue Group," "Animal Rescue Organization," "Senior Living Community."
- RCW 82.04.040 [Effective 1/1/2030] "Sale," "Casual Or Isolated Sale," "Lease Or Rental," "Adoption Fee," "Animal Care and Control Agency," "Animal Rescue Group," "Animal Rescue Organization," "Senior Living Community."
- RCW 82.04.050 "Sale At Retail," "Retail Sale."
- 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
- 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
- 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
- RCW 82.04.240 [Contingent Expiration Date] Tax On Manufacturers
- RCW 82.04.240 [Contingent Effective Date; Contingent Expiration Date] Tax On Manufacturers
- RCW 82.04.2403 Manufacturer Tax Not Applicable to Cleaning Fish
- RCW 82.04.2404 [Expires 12/1/2028] Manufacturers-Processors For Hire-Semiconductor Materials
- RCW 82.04.250 Tax On Retailers
- RCW 82.04.255 Tax On Real Estate Brokers
- RCW 82.04.257 Tax On Digital Products and Services
- RCW 82.04.258 Digital Products-Apportionable Income
- RCW 82.04.260 [Effective Until 1/1/2034] 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
- RCW 82.04.260 [Effective 1/1/2034] 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
- RCW 82.04.2602 Tax On Commercial Airplane Activities-Conditions For Rate Reduction
- RCW 82.04.260 [Effective 1/1/2034] 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
- RCW 82.04.261 [Expires 7/1/2045] Surcharge On Timber and Wood Product Manufacturers, Extractors, and Wholesalers
- RCW 82.04.263 Tax On Cleaning Up Radioactive Waste and Other By-Products of Weapons Production and Nuclear Research and Development
- RCW 82.04.270 Tax On Wholesalers
- 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, Radio and Television Broadcasting, Government Contractors-Cold Storage Warehouse Defined-Storage Warehouse Defined-Periodical Or Magazine Defined
- RCW 82.04.285 Tax On Contests of Chance
- RCW 82.04.286 Tax On Horse Races
- RCW 82.04.287 [Effective 7/1/2024] Tax On Alternative Jet Fuel
- RCW 82.04.290 Tax On Service and Other Activities
- 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
- RCW 82.04.29005 Tax On Loan Interest-2012 2nd Sp.s. C 6
- RCW 82.04.2905 Tax On Providing Day Care
- RCW 82.04.2906 Tax On Certain Chemical Dependency Services
- 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 [Expires 1/1/2027] Tax On Aluminum Smelters
- RCW 82.04.293 International Investment Management Services-Definitions
- RCW 82.04.294 [Expires 7/1/2032] Tax On Manufacturers Or Wholesalers of Solar Energy Systems
- 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
- RCW 82.04.301 [Expires 1/1/2030] Exemptions-Certain Hospitals
- 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 82.04.3395 Exemptions-Child Care Resource and Referral Services By Nonprofit Organizations
- 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 82.04.3651 Exemptions-Amounts Received By Nonprofit Organizations For Fund-Raising Activities
- 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
- 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
- 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 82.04.4201 Exemptions-Sales/leasebacks By Regional Transit Authorities
- 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 82.04.4251 Exemptions-Convention and Tourism Promotion
- RCW 82.04.426 [Contingent Effective Date; Contingent Expiration Date] Exemptions-Semiconductor Microchips
- 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 [Expires 7/1/2035] Exemptions-Fruit and Vegetable Businesses
- RCW 82.04.4267 Exemptions-Operation of Parking/business Improvement Areas
- RCW 82.04.4268 [Expires 7/1/2035] Exemptions-Dairy Product Businesses
- RCW 82.04.4269 [Expires 7/1/2035] Exemptions-Seafood Product Businesses
- RCW 82.04.427 Exemptions and Credits-Pollution Control Facilities
- 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 [Expires 1/1/2034] Deductions-Loans to Rural Electric Cooperatives
- RCW 82.04.4281 Deductions-Investments, Dividends, Interest On Loans
- 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 [Expires 1/1/2032] Deductions-Mental Health Services Or Substance Use Disorder Treatment Services
- 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
- RCW 82.04.431 "Health Or Social Welfare Organization" Defined-Conditions For Exemption-"Health Or Social Welfare Services" Defined
- RCW 82.04.4311 Deductions-Compensation Received Under the Federal Medicare Program By Certain Hospitals Or Health Centers
- RCW 82.04.432 Deductions-Municipal Sewer Service Fees Or Charges
- RCW 82.04.4322 [Repealed]
- RCW 82.04.4324 [Repealed]
- RCW 82.04.4326 [Repealed]
- RCW 82.04.4327 Deductions-Artistic and Cultural Organizations
- RCW 82.04.4328 "Artistic Or Cultural Organization" Defined
- RCW 82.04.433 Deductions-Sales of Fuel For Consumption Outside United States' Waters By Vessels In Foreign Commerce
- 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 82.04.43391 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 82.04.434 Credit-Public Safety Standards and Testing
- RCW 82.04.436 [Effective 7/1/2024] Credit-Manufacture of Alternative Jet Fuel
- RCW 82.04.4361 [Effective 7/1/2024] Credit-Alternative Jet Fuel
- RCW 82.04.440 Credit-Persons Taxable On Multiple Activities
- RCW 82.04.4451 Credit Against Tax Due-Maximum Credit-Table
- 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
- RCW 82.04.4461 [Expires 7/1/2040] Credit-Preproduction Development Expenditures
- RCW 82.04.4463 [Expires 7/1/2040] Credit-Property and Leasehold Taxes Paid On Property Used For Manufacture of Commercial Airplanes
- RCW 82.04.447 Credit-Natural Or Manufactured Gas Purchased By Direct Service Industrial Customers-Reports
- RCW 82.04.448 [Contingent Effective Date; Contingent Expiration Date] Credit-Manufacturing Semiconductor Materials
- 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 [Effective 7/1/2024] [Expires 7/1/2030] Credit-Conversion to Worker-Owned Cooperative, Employee Ownership Trust, Or Employee Stock Ownership Plan
- RCW 82.04.4489 Credit-Motion Picture Competitiveness Program
- RCW 82.04.449 Credit-Washington Customized Employment Training Program-Report to the Legislature
- RCW 82.04.4496 Credit-Clean Alternative Fuel Commercial Vehicles
- RCW 82.04.4497 Credit-Sale Or Exchange of Long-Term Capital Assets. (Contingent Expiration Date.)
- RCW 82.04.4499 [Expires 7/1/2027] Credit-Equitable Access to Credit Program
- RCW 82.04.450 Value of Products, How Determined
- RCW 82.04.460 [Effective Until 1/1/2034] Apportionable Income-Taxable In Washington and Another State
- RCW 82.04.460 [Effective 1/1/2034] Apportionable Income-Taxable In Washington and Another State
- RCW 82.04.462 Apportionable Income
- RCW 82.04.460 [Effective 1/1/2034] Apportionable Income-Taxable In Washington and Another State
- 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 [Contingent Expiration Date] Exemptions-Sales of Electricity Or Gas to Silicon Smelters
- 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
- 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 [Effective 1/1/2024] [Expires 1/1/2034] Exemptions-Newspapers-Eligible Digital Content
- 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 82.04.770 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