82.14.010  <<  82.14.020 >>   82.14.030


For purposes of this chapter:
(1) "City" means a city or town;
(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010 for the purposes of this chapter, unless the context clearly requires that a different definition apply;
(3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and
(4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.


Effective date2010 c 106: See note following RCW 35.102.145.
Part headings not lawSavingsEffective dateSeverability2007 c 6: See notes following RCW 82.32.020.
FindingsIntent2007 c 6: See note following RCW 82.14.390.
Effective date2005 c 514: See note following RCW 83.100.230.
Part headings not lawSeverability2005 c 514: See notes following RCW 82.12.808.
Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
SeverabilityEffective date2002 c 367: See notes following RCW 82.04.060.
FindingEffective date2002 c 67: See notes following RCW 82.04.530.
FindingPurposeEffective date2001 c 186: See notes following RCW 82.08.0202.
ConstructionSeverabilityEffective dates1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
IntentSeverabilityEffective date1981 c 144: See notes following RCW 82.16.010.
Site Contents
Selected content listed in alphabetical order under each group