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