Chapter 82.04 - BUSINESS AND OCCUPATION TAX

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 - [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."
Section 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."
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," "cannabis."
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 - [Contingent expiration date] Tax on manufacturers
Section 82.04.240 - [Contingent effective date; contingent expiration date] Tax on manufacturers
Section 82.04.2403 - Manufacturer tax not applicable to cleaning fish
Section 82.04.2404 - [Expires 1/1/2034] Manufacturers-Processors for hire-Semiconductor materials
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 - [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
Section 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
Section 82.04.2602 - Tax on commercial airplane activities-Conditions for rate reduction
Section 82.04.261 - [Expires 7/1/2045] 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 82.04.287 - [Effective 7/1/2024] Tax on alternative jet fuel
Section 82.04.290 - Tax on service and other activities
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 82.04.2905 - [Effective Until 10/1/2024] Tax on providing day care
Section 82.04.2905 - [Effective 10/1/2024] [Tax on providing day care-Exemption]
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 - [Expires 1/1/2027] Tax on aluminum smelters
Section 82.04.293 - International investment management services-Definitions
Section 82.04.294 - [Expires 7/1/2032] 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 - [Expires 1/1/2030] 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 82.04.3395 - Exemptions-Child care resource and referral services by nonprofit organizations
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 82.04.3651 - Exemptions-Amounts received by nonprofit organizations for fund-raising activities
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 82.04.4201 - Exemptions-Sales/leasebacks by regional transit authorities
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 82.04.4251 - Exemptions-Convention and tourism promotion
Section 82.04.426 - [Contingent effective date; contingent expiration date] Exemptions-Semiconductor microchips
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 - [Expires 7/1/2035] Exemptions-Fruit and vegetable businesses
Section 82.04.4267 - Exemptions-Operation of parking/business improvement areas
Section 82.04.4268 - [Expires 7/1/2035] Exemptions-Dairy product businesses
Section 82.04.4269 - [Expires 7/1/2035] Exemptions-Seafood product businesses
Section 82.04.427 - Exemptions and credits-Pollution control facilities
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 82.04.4276 - [Expires 1/1/2034] Deductions-Loans to rural electric cooperatives
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 - [Expires 1/1/2032] 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 - [Effective Until 1/1/2028] Deductions-Repair, maintenance, replacement, etc., of residential structures and commonly held property-Eligible organizations
Section 82.04.4298 - [Effective 1/1/2028] Deductions-Repair, maintenance, replacement, etc., of residential structures and commonly held property-Eligible organizations
Section 82.04.431 - "Health or social welfare organization" defined-Conditions for exemption-"Health or social welfare services" defined
Section 82.04.4311 - Deductions-Compensation received under the federal medicare program by certain hospitals or health centers
Section 82.04.432 - Deductions-Municipal sewer service fees or charges
Section 82.04.4322 - [Repealed]
Section 82.04.4324 - [Repealed]
Section 82.04.4326 - [Repealed]
Section 82.04.4327 - Deductions-Artistic and cultural organizations
Section 82.04.4328 - "Artistic or cultural organization" defined
Section 82.04.433 - Deductions-Sales of fuel for consumption outside United States' waters by vessels in foreign commerce
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 82.04.43391 - 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 82.04.434 - Credit-Public safety standards and testing
Section 82.04.436 - [Effective 7/1/2024] Credit-Manufacture of alternative jet fuel
Section 82.04.4361 - [Effective 7/1/2024] Credit-Alternative jet fuel
Section 82.04.440 - Credit-Persons taxable on multiple activities
Section 82.04.4451 - Credit against tax due-Maximum credit-Table
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
Section 82.04.4461 - [Expires 7/1/2040] Credit-Preproduction development expenditures
Section 82.04.4463 - [Expires 7/1/2040] Credit-Property and leasehold taxes paid on property used for manufacture of commercial airplanes
Section 82.04.447 - Credit-Natural or manufactured gas purchased by direct service industrial customers-Reports
Section 82.04.448 - [Contingent effective date; contingent expiration date] Credit-Manufacturing semiconductor materials
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 82.04.4488 - [Effective 7/1/2024] [Expires 7/1/2030] Credit-Conversion to worker-owned cooperative, employee ownership trust, or employee stock ownership plan
Section 82.04.4489 - Credit-Motion picture competitiveness program
Section 82.04.449 - Credit-Washington customized employment training program-Report to the legislature
Section 82.04.4496 - Credit-Clean alternative fuel commercial vehicles
Section 82.04.4497 - Credit-Sale or exchange of long-term capital assets. (Contingent expiration date.)
Section 82.04.4499 - [Expires 7/1/2027] Credit-Equitable access to credit program
Section 82.04.450 - Value of products, how determined
Section 82.04.460 - [Effective Until 1/1/2034] Apportionable income-Taxable in Washington and another state
Section 82.04.460 - [Effective 1/1/2034] 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 - [Contingent expiration date] 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 - [Effective Until 6/6/2024] Exemptions-Environmental handling charges-Mercury-containing lights
Section 82.04.660 - [Effective 6/6/2024] [Repealed Effective 1/1/2035] 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-Cannabis cooperatives
Section 82.04.758 - Exceptions-Services for farms
Section 82.04.759 - [Effective Until 6/6/2024] Exemptions-Newspapers-Eligible digital content
Section 82.04.759 - [Effective 6/6/2024] [Expires 1/1/2034] Exemptions-Newspapers-Eligible digital content
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 82.04.777 - Application of chapter-Amounts received under chapter 70A.555 RCW
Section 82.04.900 - Construction-1961 c 15
Section 82.04.NEW-001 - [Newly enacted section not yet numbered] [Exemption-Covered entity, opt-in entity, or entity that receives no-cost allowances]
Section 82.04.NEW-002 - [Newly enacted section not yet numbered] [Contingent expiration date]
Section 82.04.NEW-003 - [Newly enacted section not yet numbered] [Effective 10/1/2024] [Expires 1/1/2035] [Exemption-Sales on federal military reservation by nonprofit organizations that operate adaptive recreational and rehabilitation facilities dedicated to the assistance of disabled veterans and members of the armed forces]