These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Notes:
Reviser's note: RCW 82.04.055 was amended by 1997 c 304 § 3 without reference to its repeal by 1997 c 7 § 5. It has been decodified for publication purposes under RCW 1.12.025.
82.04.055
"Selected business services."
[1993 sp.s. c 25 § 201.]
Repealed by 1997 c 7 § 5, effective July 1, 1998.
Notes:
Reviser's note: RCW 82.04.055 was amended by 1997 c 304 § 3 without reference to its repeal by 1997 c 7 § 5. It has been decodified for publication purposes under RCW 1.12.025.
82.04.2201
Temporary business and occupation surtaxes — July 1, 1993, through June 30, 1997.
[1996 c 112 § 4; 1995 c 229 § 2; 1994 sp.s. c 10 § 1; 1993 sp.s. c 25 § 204.]
Decodified September 1999.
82.04.235
Tax on extractors of copra oil.
[1953 c 195 § 1.]
Repealed by 1957 c 279 § 6.
82.04.2402
Tax not applicable to treatment or processing of effluent water — Expiration of section.
[1991 c 347 § 24.]
Expired December 31, 1993.
82.04.2635
Tax on environmental remedial action — Certifications of eligibility — Response — Notice to persons at site — Reports — Penalties — Waiver.
[2001 c 320 § 2; 1998 c 308 § 3.]
Expired July 1, 2003.
82.04.264
Tax on perishable meat products.
[2010 1st sp.s. c 23 § 502.]
Repealed by 2011 c 2 § 201 (Initiative Measure No. 1107, approved November 2, 2010).
82.04.265
Tax on aluminum manufacturers.
[1981 c 172 § 10.]
Repealed by 1983 2nd ex.s. c 3 § 58, effective July 1, 1983.
82.04.275
Tax on certain wholesale sales of cigarettes.
[1967 ex.s. c 149 § 12; 1961 c 15 § 82.04.275. Prior: 1959 c 259 § 1.]
Repealed by 1981 c 172 § 11.
82.04.2901
Additional tax imposed.
[1985 c 32 § 4. Prior: 1983 2nd ex.s. c 3 § 61; 1983 2nd ex.s. c 3 § 4; 1983 c 9 § 4; 1982 1st ex.s. c 35 § 2; 1977 ex.s. c 324 § 1; 1975-'76 2nd ex.s. c 130 § 3.]
Repealed by 1993 sp.s. c 25 § 108, effective July 1, 1993.
82.04.2902
"Border counties" defined.
[1983 c 7 § 3.]
Repealed by 1985 c 32 § 6.
82.04.2903
Where retail sale occurs.
[1983 c 9 § 5.]
Repealed by 1985 c 32 § 6.
82.04.2904
Additional tax imposed.
[1985 c 32 § 5; 1983 2nd ex.s. c 3 § 3; 1983 c 9 § 3.]
Repealed by 1993 sp.s. c 25 § 108, effective July 1, 1993.
82.04.291
Excise tax on harvesters of timber — Rates — Definitions — Stumpage values — Revised tables — Appeals — State timber tax account A and state timber reserve account — Surtax — Payment of tax.
[1979 c 6 § 1; 1977 ex.s. c 347 § 1. Prior: 1975-'76 2nd ex.s. c 123 § 7; 1975-'76 2nd ex.s. c 33 § 1; 1974 ex.s. c 187 § 1; 1972 ex.s. c 148 § 1; 1971 ex.s. c 294 § 7.]
Recodified as RCW 84.33.071 pursuant to 1979 c 6 § 1.
82.04.292
Reduction in rates does not apply to certain organizations or municipal corporations or political subdivisions.
[1969 ex.s. c 262 § 41.]
Repealed by 1971 ex.s. c 281 § 18.
82.04.295
Temporary surtax imposed.
[1961 c 15 § 82.04.295. Prior: 1951 2nd ex.s. c 28 § 1.]
Repealed by 1967 ex.s. c 149 § 62.
82.04.296
Additional tax imposed.
[1961 c 293 § 2; 1961 c 15 § 82.04.296. Prior: 1959 ex.s. c 5 § 6; 1957 c 279 § 5; 1955 ex.s. c 10 § 1; 1955 c 389 § 23; 1953 c 91 § 1.]
Repealed by 1967 ex.s. c 149 § 62.
82.04.300
Exemptions — Based on monthly gross or yearly gross.
[(1994 sp.s. c 7 § 445 repealed by 1995 c 318 § 11); 1993 sp.s. c 25 § 205; 1992 c 206 § 7; 1983 c 3 § 213; 1979 ex.s. c 196 § 4; 1975 1st ex.s. c 278 § 41; 1961 c 293 § 3; 1961 c 15 § 82.04.300. Prior: 1959 ex.s. c 5 § 7; 1959 c 197 § 14; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1994 sp.s. c 2 § 4, effective July 1, 1994.
82.04.312
Exemptions — Water services supplied by small water-sewer districts, irrigation districts, or systems — Rate averaging by department of health.
[1998 c 316 § 1; 1997 c 407 § 2.]
Expired July 1, 2004.
82.04.325
Exemptions — Alcohol manufactured for gasohol — Gasohol for motor vehicle fuel — Expiration of section.
[1985 c 371 § 2; 1980 c 157 § 3; 1979 ex.s. c 196 § 13.]
Expired December 31, 1992.
82.04.365
Exemptions — Bazaar or rummage sales by nonprofit organization.
[1995 2nd sp.s. c 11 § 1; 1979 ex.s. c 196 § 7.]
Repealed by 1998 c 336 § 4.
82.04.366
Exemptions — Auctions by public benefit nonprofit organization.
[1991 c 51 § 1.]
Repealed by 1998 c 336 § 4.
82.04.394
Exemptions — Amounts received by property management company for on-site personnel.
[2010 1st sp.s. c 23 § 1202; (2010 1st sp.s. c 23 § 1201 expired July 1, 2010); 2010 c 106 § 209; 1998 c 338 § 2.]
Repealed by 2011 1st sp.s. c 26 § 2.
82.04.395
Exemptions-Certain materials printed in school district and educational service district printing facilities.
[1979 ex.s. c 196 § 12.]
Repealed by 2015 c 86 § 101.
82.04.397
Exemptions-Certain materials printed in county, city, or town printing facilities.
[1979 ex.s. c 196 § 14.]
Repealed by 2015 c 86 § 101.
82.04.400
Exemptions — Financial institutions.
[1969 ex.s. c 246 § 1; 1965 ex.s. c 173 § 8; 1963 c 136 § 1; 1961 c 15 § 82.04.400. Prior: 1959 c 197 § 24; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1970 ex.s. c 101 § 4.
82.04.417
Exemption of amounts or value paid or contributed to any county, city, town, political subdivision, or municipal corporation for capital facilities.
[1969 ex.s. c 156 § 1.]
Repealed by 1993 sp.s. c 25 § 801, effective July 1, 1993.
82.04.420
Exemptions — Persons taxable on gross income from certain mechanical devices.
[1961 c 15 § 82.04.420. Prior: 1959 c 197 § 26; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]
Repealed by 1983 c 3 § 214.
82.04.424
Exemptions-Certain in-state activities.
[2015 3rd sp.s. c 5 § 206; 2003 c 76 § 2.]
Repealed by 2017 3rd sp.s. c 28 § 304, effective July 1, 2017.
82.04.4277
Deductions-Health and social welfare organizations-Mental health or chemical dependency services.
[2017 c 323 § 528; 2017 c 135 § 14; 2016 sp.s. c 29 § 532; 2014 c 225 § 104; 2011 1st sp.s. c 19 § 1.]
Expired January 1, 2020.
82.04.4288
Deductions — Compensation for services to patients and attendant sales of prescription drugs by publicly operated hospitals.
[1980 c 37 § 9. Formerly RCW 82.04.430(8).]
Repealed by 1993 c 492 § 306, effective July 1, 1993.
82.04.430
Deductions enumerated.
[1979 ex.s. c 196 § 5; 1977 ex.s. c 105 § 1; 1971 c 13 § 1; 1970 ex.s. c 101 § 2; 1970 ex.s. c 65 § 5; 1965 ex.s. c 173 § 11; 1961 c 293 § 5; 1961 c 15 § 82.04.430. Prior: 1945 c 249 § 3; 1935 c 180 § 12; Rem. Supp. 1945 § 8370-12.]
Repealed by 1980 c 37 § 81.
82.04.4322
Deductions-Artistic or cultural organization-Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
[1981 c 140 § 1.]
Repealed by 2020 c 139 § 64.
82.04.4324
Deductions-Artistic or cultural organization-Deduction for tax under RCW 82.04.240-Value of articles for use in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs.
[1981 c 140 § 2.]
Repealed by 2020 c 139 § 64.
82.04.4326
Deductions-Artistic or cultural organizations-Tuition charges for attending artistic or cultural education programs.
[1981 c 140 § 3.]
Repealed by 2020 c 139 § 64.
82.04.4329
Deductions — Health insurance pool members — Deficit assessments.
[1987 c 431 § 24.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.04.4333
Credit-Job training services-Approval.
[1996 c 1 § 4.]
Repealed by 2015 c 86 § 101.
82.04.4334
Deductions-Sale or distribution of biodiesel or E85 motor fuels.
[2007 c 309 § 3; 2003 c 63 § 1.]
Expired July 1, 2015.
82.04.4335
Deductions — Sale or distribution of wood biomass fuel.
[2003 c 339 § 12.]
Expired July 1, 2009.
82.04.4336
Deductions — Cattle and beef products.
[2005 c 150 § 1; 2004 c 235 § 2.]
Expired December 31, 2007.
82.04.4338
Deductions-Amounts received from sale, lease, or rental of electrification systems.
[2006 c 323 § 2.]
Expired July 1, 2015.
82.04.43394
Deductions-Cooperative finance organizations.
[2013 2nd sp.s. c 13 § 602.]
Expired July 1, 2017.
82.04.435
Credits for certain manufacturers.
[1971 ex.s. c 299 § 6; 1969 ex.s. c 257 § 1; 1967 ex.s. c 89 § 1; 1965 ex.s. c 173 § 26.]
Decodified pursuant to 1997 c 156 § 10.
82.04.437
Credit for property taxes paid on business inventories — "Business inventories" defined.
[1969 ex.s. c 262 § 40.]
Repealed by 1971 ex.s. c 281 § 18.
82.04.442
Credit for property taxes paid on business inventories — Percentage amounts allowable.
[1982 2nd ex.s. c 12 § 1; 1979 ex.s. c 196 § 8; 1974 ex.s. c 169 § 2.]
Repealed by 1983 1st ex.s. c 62 § 14, effective January 1, 1984.
82.04.443
Credit for property taxes paid on business inventories — Definitions.
[1983 1st ex.s. c 62 § 2; 1982 c 174 § 1; 1975 1st ex.s. c 291 § 8; 1974 ex.s. c 169 § 4.]
Recodified as RCW 84.36.473 pursuant to 1983 1st ex.s. c 62 § 2.
82.04.444
Credit for property taxes paid on business inventories — Verification of payment — Penalty.
[1974 ex.s. c 169 § 5.]
Repealed by 1997 c 156 § 11.
82.04.445
Credit for property taxes paid on business inventories — Falsification — Penalty and interest.
[1974 ex.s. c 169 § 6.]
Repealed by 1997 c 156 § 11.
82.04.4452
Credit-Research and development spending.
[2010 c 114 § 114; 2005 c 514 § 1003; 2004 c 2 § 2; 2000 c 103 § 7; 1997 c 7 § 4; 1994 sp.s. c 5 § 2.]
Expired January 1, 2015.
82.04.4453
Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Penalty — Report to legislature.
[1999 c 402 § 1; 1996 c 128 § 1; 1994 c 270 § 2.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.04.4454
Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Ceiling.
[1999 c 402 § 3; 1996 c 128 § 2; 1994 c 270 § 3.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.04.4455
Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Definitions.
[1996 c 128 § 5.]
Expired December 31, 2000, pursuant to 1996 c 128 § 7.
82.04.4456
Credit — Software programming or manufacturing in rural counties — Eligibility — Annual report.
[2000 c 106 § 11; 1999 c 311 § 302.]
Expired December 31, 2003.
82.04.4457
Credit — Information technology help desk services conducted from rural county — Annual report.
[2000 c 106 § 12; 1999 c 311 § 303.]
Expired December 31, 2003.
82.04.4459
Credit — Field burning reduction costs.
[2000 c 40 § 4.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.
82.04.446
Business inventories — Exemption — Reporting and listing not required when phase out completed.
Cross-reference section, decodified July 1983.
82.04.4462
Credit — Investment in design and preproduction development computer software and hardware.
[2007 c 54 § 12; 2003 2nd sp.s. c 1 § 8.]
Expired July 22, 2007.
82.04.4483
Credit-Programming or manufacturing software in rural counties.
[2017 c 135 § 19; 2010 c 114 § 119; 2004 c 25 § 1.]
Repealed by 2017 c 323 § 504; and subsequently repealed by 2018 c 22 § 14.
82.04.4484
Credit — Information technology help desk services in rural counties.
[2010 c 114 § 120; 2004 c 25 § 2.]
Expired January 1, 2011.
82.04.4485
Credit-Mechanical lifting devices purchased by hospitals.
[2006 c 165 § 5.]
Repealed by 2015 c 86 § 101.
82.04.4487
Credit — Commercial aircraft — Qualified preproduction development expenditures.
[2006 c 177 § 3.]
Repealed by 2008 c 81 § 16, effective July 1, 2008.
82.04.4491
Credit — Alternative power generation devices.
[2008 c 223 § 1.]
Expired June 30, 2011.
82.04.4492
Credit — Polysilicon manufacturers.
[2008 c 283 § 1.]
Failed to become law. See 2008 c 283 § 3.
82.04.4493
Credit — Energy efficient commercial equipment.
[2008 c 284 § 2.]
Expired July 1, 2010, pursuant to 2008 c 284 § 4.
82.04.4494
Credit-Forest derived biomass.
[2009 c 469 § 401.]
Expired June 30, 2015.
82.04.4495
Credit — Candy manufacturers.
[2010 1st sp.s. c 23 § 908.]
Repealed by 2011 c 2 § 305 (Initiative Measure No. 1107, approved November 2, 2010).
82.04.4498
Credit—Businesses that hire veterans.
[2015 3rd sp.s. c 6 § 1002.]
Expired July 1, 2023.
82.04.490
Tax payable monthly — Returns — Monthly estimate and quarterly returns, procedure.
[1975 1st ex.s. c 278 § 45; 1961 c 15 § 82.04.490. Prior: 1959 c 197 § 1; 1935 c 180 § 13; RRS § 8370-13.]
Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
82.04.625
Exemptions-Custom farming services.
[2014 c 140 § 10; 2007 c 334 § 1.]
Expired December 31, 2020, pursuant to 2007 c 334 § 4 and 2014 c 140 § 40.
82.04.629
Exemptions-Honey bee products.
[2013 2nd sp.s. c 13 § 306; 2008 c 314 § 2.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.
82.04.630
Exemptions-Bee pollination services.
[2013 2nd sp.s. c 13 § 307; 2008 c 314 § 3.]
Repealed by 2015 3rd sp.s. c 6 § 1107, effective July 1, 2015.