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Business and Occupation Tax.
Law
Revised Code of Washington
Excise Taxes
Business and Occupation Tax.
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Section
82.04.010
Introductory.
Section
82.04.020
"Tax year," "taxable year."
Section
82.04.030
"Person," "company."
Section
82.04.035
"Plantation Christmas trees."
Section
82.04.040
"Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization."
Section
82.04.050
"Sale at retail," "retail sale."
Section
82.04.051
"Services rendered in respect to"—Taxation of hybrid or subsequent agreements.
Section
82.04.060
"Sale at wholesale," "wholesale sale."
Section
82.04.062
"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.
Section
82.04.065
Telephone, telecommunications, and ancillary services—Definitions.
Section
82.04.066
"Engaging within this state," "engaging within the state."
Section
82.04.067
Substantial nexus—Engaging in business.
Section
82.04.070
"Gross proceeds of sales."
Section
82.04.080
"Gross income of the business."
Section
82.04.090
"Value proceeding or accruing."
Section
82.04.100
"Extractor."
Section
82.04.110
"Manufacturer."
Section
82.04.120
"To manufacture."
Section
82.04.130
"Commercial or industrial use."
Section
82.04.140
"Business."
Section
82.04.150
"Engaging in business."
Section
82.04.160
"Cash discount."
Section
82.04.170
"Tuition fee."
Section
82.04.180
"Successor."
Section
82.04.190
"Consumer."
Section
82.04.192
Digital products definitions.
Section
82.04.200
"In this state," "within this state."
Section
82.04.210
"By-product."
Section
82.04.212
"Retail store or outlet."
Section
82.04.213
"Agricultural product," "farmer," "marijuana."
Section
82.04.214
"Newspaper."
Section
82.04.215
"Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
Section
82.04.216
Exclusion of steam, electricity, or electrical energy from definition of certain terms.
Section
82.04.217
"Direct service industrial customer," "aluminum smelter."
Section
82.04.220
Business and occupation tax imposed.
Section
82.04.230
Tax upon extractors.
Section
82.04.240
Tax on manufacturers.
Section
82.04.250
Tax on retailers.
Section
82.04.255
Tax on real estate brokers.
Section
82.04.257
Tax on digital products and services.
Section
82.04.258
Digital products—Apportionable income.
Section
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.
Section
82.04.261
Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
Section
82.04.263
Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
Section
82.04.270
Tax on wholesalers.
Section
82.04.272
Tax on warehousing and reselling prescription drugs.
Section
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.
Section
82.04.285
Tax on contests of chance.
Section
82.04.286
Tax on horse races.
Section
82.04.290
Tax on service and other activities.
Section
82.04.293
International investment management services—Definitions.
Section
82.04.294
Tax on manufacturers or wholesalers of solar energy systems.
Section
82.04.297
Internet access—Definitions.
Section
82.04.298
Tax on qualified grocery distribution cooperatives.
Section
82.04.299
Workforce education investment surcharge.
Section
82.04.301
Exemptions—Certain hospitals.
Section
82.04.310
Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
Section
82.04.311
Exemptions—Tobacco settlement authority.
Section
82.04.315
Exemptions—International banking facilities.
Section
82.04.317
Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
Section
82.04.320
Exemptions—Insurance business.
Section
82.04.321
Exemptions—Qualified health plan patients.
Section
82.04.322
Exemptions—Health maintenance organization, health care service contractor, certified health plan.
Section
82.04.323
Exemption—Washington health benefit exchange.
Section
82.04.324
Exemptions—Qualifying blood, tissue, or blood and tissue banks.
Section
82.04.326
Exemptions—Qualified organ procurement organizations.
Section
82.04.327
Exemptions—Adult family homes.
Section
82.04.330
Exemptions—Sales of agricultural products.
Section
82.04.331
Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
Section
82.04.332
Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
Section
82.04.333
Exemptions—Small harvesters.
Section
82.04.334
Exemptions—Standing timber.
Section
82.04.335
Exemptions—Agricultural fairs.
Section
82.04.337
Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
Section
82.04.338
Exemptions—Hop commodity commission or hop commodity board business.
Section
82.04.339
Exemptions—Day care provided by churches.
Section
82.04.340
Exemptions—Boxing, sparring, or wrestling matches.
Section
82.04.350
Exemptions—Racing.
Section
82.04.355
Exemptions—Ride sharing.
Section
82.04.360
Exemptions—Employees—Independent contractors—Booth renters.
Section
82.04.363
Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
Section
82.04.367
Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
Section
82.04.368
Exemptions—Nonprofit organizations—Credit and debt services.
Section
82.04.370
Exemptions—Certain fraternal and beneficiary organizations.
Section
82.04.380
Exemptions—Certain corporations furnishing aid and relief.
Section
82.04.385
Exemptions—Operation of sheltered workshops.
Section
82.04.390
Exemptions—Amounts derived from sale of real estate.
Section
82.04.392
Exemptions—Mortgage brokers' third-party provider services trust accounts.
Section
82.04.399
Exemptions—Sales of academic transcripts.
Section
82.04.405
Exemptions—Credit unions.
Section
82.04.408
Exemptions—Housing finance commission.
Section
82.04.410
Exemptions—Hatching eggs and poultry.
Section
82.04.415
Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
Section
82.04.416
Exemptions—Operation of state route No. 16.
Section
82.04.418
Exemptions—Grants by United States government to municipal corporations or political subdivisions.
Section
82.04.419
Exemptions—County, city, town, school district, or fire district activity.
Section
82.04.421
Exemptions—Out-of-state membership sales in discount programs.
Section
82.04.422
Exemptions—Wholesale sales of motor vehicles.
Section
82.04.423
Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives.
Section
82.04.425
Exemptions—Accommodation sales.
Section
82.04.426
Exemptions—Semiconductor microchips.
Section
82.04.427
Exemptions and credits—Pollution control facilities.
Section
82.04.431
"Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined.
Section
82.04.432
Deductions—Municipal sewer service fees or charges.
Section
82.04.433
Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
Section
82.04.434
Credit—Public safety standards and testing.
Section
82.04.440
Credit—Persons taxable on multiple activities.
Section
82.04.447
Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.
Section
82.04.448
Credit—Manufacturing semiconductor materials.
Section
82.04.449
Credit—Washington customized employment training program—Report to the legislature.
Section
82.04.450
Value of products, how determined.
Section
82.04.460
Apportionable income—Taxable in Washington and another state.
Section
82.04.462
Apportionable income.
Section
82.04.470
Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
Section
82.04.480
Sales in own name—Sales as agent.
Section
82.04.500
Tax part of operating overhead.
Section
82.04.510
General administrative provisions invoked.
Section
82.04.520
Administrative provisions for motor vehicle sales by courtesy dealers.
Section
82.04.530
Telecommunications service providers—Calculation of gross proceeds.
Section
82.04.535
Gross proceeds of sales calculation for mobile telecommunications service provider.
Section
82.04.540
Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction.
Section
82.04.545
Exemptions—Sales of electricity or gas to silicon smelters.
Section
82.04.600
Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
Section
82.04.601
Exemptions—Affixing stamp services for cigarette sales.
Section
82.04.610
Exemptions—Import or export commerce.
Section
82.04.615
Exemptions—Certain limited purpose public corporations, commissions, and authorities.
Section
82.04.620
Exemptions—Certain prescription drugs.
Section
82.04.627
Exemptions—Commercial airplane parts.
Section
82.04.628
Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
Section
82.04.635
Exemptions—Nonprofits providing legal services to low-income persons.
Section
82.04.640
Exemptions—Washington vaccine association—Certain assessments received.
Section
82.04.645
Exemptions—Financial institutions—Amounts received from certain affiliated persons.
Section
82.04.650
Exemptions—Investment conduits and securitization entities.
Section
82.04.655
Exemptions—Joint municipal utility services authorities.
Section
82.04.660
Exemptions—Environmental handling charges—Mercury-containing lights.
Section
82.04.750
Exemptions—Restaurant employee meals.
Section
82.04.755
Exemptions—Grants received by a nonprofit organization for the program established under RCW 70A.200.140(1)(b)(ii).
Section
82.04.756
Exemptions—Marijuana cooperatives.
Section
82.04.760
Tax preferences—Expiration dates.
Section
82.04.765
Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70A.515 RCW.
Section
82.04.767
Exemptions—Qualifying grants—National emergency or state of emergency.
Section
82.04.770
Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
Section
82.04.775
Application of chapter—Amounts received under chapter 70A.535 RCW.
Section
82.04.900
Construction—1961 c 15.
Section
82.04.2403
Manufacturer tax not applicable to cleaning fish.
Section
82.04.2404
Manufacturers—Processors for hire—Semiconductor materials.
Section
82.04.2602
Tax on commercial airplane activities—Conditions for rate reduction.
Section
82.04.2905
Tax on providing day care.
Section
82.04.2906
Tax on certain chemical dependency services.
Section
82.04.2907
Tax on royalties.
Section
82.04.2908
Tax on provision of room and domiciliary care to assisted living facility residents.
Section
82.04.2909
Tax on aluminum smelters.
Section
82.04.3395
Exemptions—Child care resource and referral services by nonprofit organizations.
Section
82.04.3651
Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
Section
82.04.4201
Exemptions—Sales/leasebacks by regional transit authorities.
Section
82.04.4251
Exemptions—Convention and tourism promotion.
Section
82.04.4261
Exemptions—Federal small business innovation research program.
Section
82.04.4262
Exemptions—Federal small business technology transfer program.
Section
82.04.4263
Exemptions—Income received by the life sciences discovery fund authority.
Section
82.04.4264
Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
Section
82.04.4265
Exemptions—Comprehensive cancer centers.
Section
82.04.4266
Exemptions—Fruit and vegetable businesses.
Section
82.04.4267
Exemptions—Operation of parking/business improvement areas.
Section
82.04.4268
Exemptions—Dairy product businesses.
Section
82.04.4269
Exemptions—Seafood product businesses.
Section
82.04.4271
Deductions—Membership fees and certain service fees by nonprofit youth organization.
Section
82.04.4272
Deductions—Direct mail delivery charges.
Section
82.04.4274
Deductions—Nonprofit management companies—Personnel performing on-site functions.
Section
82.04.4275
Deductions—Child welfare services.
Section
82.04.4281
Deductions—Investments, dividends, interest on loans.
Section
82.04.4282
Deductions—Fees, dues, charges.
Section
82.04.4283
Deductions—Cash discount taken by purchaser.
Section
82.04.4284
Deductions—Bad debts.
Section
82.04.4285
Deductions—Motor vehicle fuel and special fuel taxes.
Section
82.04.4286
Deductions—Nontaxable business.
Section
82.04.4287
Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.
Section
82.04.4289
Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
Section
82.04.4290
Deductions—Mental health services or substance use disorder treatment services.
Section
82.04.4291
Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
Section
82.04.4292
Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
Section
82.04.4293
Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.
Section
82.04.4294
Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
Section
82.04.4295
Deductions—Manufacturing activities completed outside the United States.
Section
82.04.4296
Deductions—Reimbursement for accommodation expenditures by funeral homes.
Section
82.04.4297
Deductions—Compensation from public entities for health or social welfare services—Exception.
Section
82.04.4298
Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.
Section
82.04.4311
Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.
Section
82.04.4327
Deductions—Artistic and cultural organizations.
Section
82.04.4328
"Artistic or cultural organization" defined.
Section
82.04.4331
Deductions—Insurance claims for state health care coverage.
Section
82.04.4332
Deductions—Tuition fees of foreign degree-granting institutions.
Section
82.04.4337
Deductions—Certain amounts received by assisted living facilities.
Section
82.04.4339
Deductions—Salmon recovery grants.
Section
82.04.4451
Credit against tax due—Maximum credit—Table.
Section
82.04.4461
Credit—Preproduction development expenditures.
Section
82.04.4463
Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
Section
82.04.4481
Credit—Property taxes paid by aluminum smelter.
Section
82.04.4482
Credit—Sales of electricity or gas to an aluminum smelter.
Section
82.04.4486
Credit—Syrup taxes paid by buyer.
Section
82.04.4489
Credit—Motion picture competitiveness program.
Section
82.04.4496
Credit—Clean alternative fuel commercial vehicles.
Section
82.04.4497
Credit—Sale or exchange of long-term capital assets.
Section
82.04.4498
Credit—Businesses that hire veterans.
Section
82.04.29001
Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
Section
82.04.29002
Additional tax on certain business and service activities.
Section
82.04.29004
Additional tax on financial institutions.
Section
82.04.29005
Tax on loan interest—2012 2nd sp.s. c 6.
Section
82.04.43391
Deductions—Commercial aircraft loan interest and fees.
Section
82.04.43392
Deductions—Qualified dispute resolution centers.
Section
82.04.43393
Deductions—Paymaster services.
Section
82.04.43395
Deductions—Accountable community of health.
Section
82.04.43396
Deductions—Scan-down allowances.
Section
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.