Washington Code|Chapter 82.04 - Business and occupation tax.

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 82.04.2403 - Manufacturer tax not applicable to cleaning fish.

Section 82.04.2404 - 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 - 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 - 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 82.04.29001 - 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 - 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 82.04.293 - 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 82.04.3395 - 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 - 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 - 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 82.04.427 - 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 82.04.4281 - 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 82.04.431 - "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 82.04.4327 - 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 82.04.440 - 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 - Credit—Preproduction development expenditures.

Section 82.04.4463 - Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.

Section 82.04.447 - Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.

Section 82.04.448 - 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 82.04.4489 - 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.

Section 82.04.4498 - Credit—Businesses that hire veterans.

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.

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