Chapter 82.04 - Business and Occupation Tax.

82.04.010 Introductory.
82.04.020 "Tax year," "taxable year."
82.04.030 "Person," "company."
82.04.035 "Plantation Christmas trees."
82.04.040 "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization."
82.04.050 "Sale at retail," "retail sale."
82.04.051 "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.
82.04.060 "Sale at wholesale," "wholesale sale."
82.04.062 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.
82.04.065 Telephone, telecommunications, and ancillary services—Definitions.
82.04.066 "Engaging within this state," "engaging within the state."
82.04.067 Substantial nexus—Engaging in business.
82.04.070 "Gross proceeds of sales."
82.04.080 "Gross income of the business."
82.04.090 "Value proceeding or accruing."
82.04.100 "Extractor."
82.04.110 "Manufacturer."
82.04.120 "To manufacture."
82.04.130 "Commercial or industrial use."
82.04.140 "Business."
82.04.150 "Engaging in business."
82.04.160 "Cash discount."
82.04.170 "Tuition fee."
82.04.180 "Successor."
82.04.190 "Consumer."
82.04.192 Digital products definitions.
82.04.200 "In this state," "within this state."
82.04.210 "By-product."
82.04.212 "Retail store or outlet."
82.04.213 "Agricultural product," "farmer," "marijuana."
82.04.214 "Newspaper."
82.04.215 "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
82.04.216 Exclusion of steam, electricity, or electrical energy from definition of certain terms.
82.04.217 "Direct service industrial customer," "aluminum smelter."
82.04.220 Business and occupation tax imposed.
82.04.230 Tax upon extractors.
82.04.240 Tax on manufacturers.
82.04.2403 Manufacturer tax not applicable to cleaning fish.
82.04.2404 Manufacturers—Processors for hire—Semiconductor materials.
82.04.250 Tax on retailers.
82.04.255 Tax on real estate brokers.
82.04.257 Tax on digital products and services.
82.04.258 Digital products—Apportionable income.
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.
82.04.261 Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
82.04.263 Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
82.04.270 Tax on wholesalers.
82.04.272 Tax on warehousing and reselling prescription drugs.
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.
82.04.285 Tax on contests of chance.
82.04.286 Tax on horse races.
82.04.290 Tax on service and other activities.
82.04.29001 Creation and distribution of custom software—Customization of prewritten computer software—Taxable services.
82.04.29002 Additional tax on certain business and service activities.
82.04.29004 Additional tax on financial institutions.
82.04.29005 Tax on loan interest—2012 2nd sp.s. c 6.
82.04.2905 Tax on providing day care.
82.04.2906 Tax on certain chemical dependency services.
82.04.2907 Tax on royalties.
82.04.2908 Tax on provision of room and domiciliary care to assisted living facility residents.
82.04.2909 Tax on aluminum smelters.
82.04.293 International investment management services—Definitions.
82.04.294 Tax on manufacturers or wholesalers of solar energy systems.
82.04.297 Internet access—Definitions.
82.04.298 Tax on qualified grocery distribution cooperatives.
82.04.299 Workforce education investment surcharges.
82.04.301 Exemptions—Certain hospitals.
82.04.310 Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
82.04.311 Exemptions—Tobacco settlement authority.
82.04.315 Exemptions—International banking facilities.
82.04.317 Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
82.04.320 Exemptions—Insurance business.
82.04.321 Exemptions—Qualified health plan patients.
82.04.322 Exemptions—Health maintenance organization, health care service contractor, certified health plan.
82.04.323 Exemption—Washington health benefit exchange.
82.04.324 Exemptions—Qualifying blood, tissue, or blood and tissue banks.
82.04.326 Exemptions—Qualified organ procurement organizations.
82.04.327 Exemptions—Adult family homes.
82.04.330 Exemptions—Sales of agricultural products.
82.04.331 Exemptions—Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
82.04.332 Exemptions—Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
82.04.333 Exemptions—Small harvesters.
82.04.334 Exemptions—Standing timber.
82.04.335 Exemptions—Agricultural fairs.
82.04.337 Exemptions—Amounts received by hop growers or dealers for processed hops shipped outside the state.
82.04.338 Exemptions—Hop commodity commission or hop commodity board business.
82.04.339 Exemptions—Day care provided by churches.
82.04.3395 Exemptions—Child care resource and referral services by nonprofit organizations.
82.04.340 Exemptions—Boxing, sparring, or wrestling matches.
82.04.350 Exemptions—Racing.
82.04.355 Exemptions—Ride sharing.
82.04.360 Exemptions—Employees—Independent contractors—Booth renters.
82.04.363 Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
82.04.3651 Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
82.04.367 Exemptions—Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
82.04.368 Exemptions—Nonprofit organizations—Credit and debt services.
82.04.370 Exemptions—Certain fraternal and beneficiary organizations.
82.04.380 Exemptions—Certain corporations furnishing aid and relief.
82.04.385 Exemptions—Operation of sheltered workshops.
82.04.390 Exemptions—Amounts derived from sale of real estate.
82.04.392 Exemptions—Mortgage brokers' third-party provider services trust accounts.
82.04.399 Exemptions—Sales of academic transcripts.
82.04.405 Exemptions—Credit unions.
82.04.408 Exemptions—Housing finance commission.
82.04.410 Exemptions—Hatching eggs and poultry.
82.04.415 Exemptions—Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
82.04.416 Exemptions—Operation of state route No. 16.
82.04.418 Exemptions—Grants by United States government to municipal corporations or political subdivisions.
82.04.419 Exemptions—County, city, town, school district, or fire district activity.
82.04.4201 Exemptions—Sales/leasebacks by regional transit authorities.
82.04.421 Exemptions—Out-of-state membership sales in discount programs.
82.04.422 Exemptions—Wholesale sales of motor vehicles.
82.04.423 Exemptions—Sales by certain out-of-state persons to or through direct seller's representatives.
82.04.425 Exemptions—Accommodation sales.
82.04.4251 Exemptions—Convention and tourism promotion.
82.04.426 Exemptions—Semiconductor microchips.
82.04.4261 Exemptions—Federal small business innovation research program.
82.04.4262 Exemptions—Federal small business technology transfer program.
82.04.4263 Exemptions—Income received by the life sciences discovery fund authority.
82.04.4264 Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
82.04.4265 Exemptions—Comprehensive cancer centers.
82.04.4266 Exemptions—Fruit and vegetable businesses.
82.04.4267 Exemptions—Operation of parking/business improvement areas.
82.04.4268 Exemptions—Dairy product businesses.
82.04.4269 Exemptions—Seafood product businesses.
82.04.427 Exemptions and credits—Pollution control facilities.
82.04.4271 Deductions—Membership fees and certain service fees by nonprofit youth organization.
82.04.4272 Deductions—Direct mail delivery charges.
82.04.4274 Deductions—Nonprofit management companies—Personnel performing on-site functions.
82.04.4275 Deductions—Child welfare services.
82.04.4277 Deductions—Health and social welfare organizations—Mental health or chemical dependency services.
82.04.4281 Deductions—Investments, dividends, interest on loans.
82.04.4282 Deductions—Fees, dues, charges.
82.04.4283 Deductions—Cash discount taken by purchaser.
82.04.4284 Deductions—Bad debts.
82.04.4285 Deductions—Motor vehicle fuel and special fuel taxes.
82.04.4286 Deductions—Nontaxable business.
82.04.4287 Deductions—Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330—Materials and supplies used.
82.04.4289 Exemption—Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
82.04.4291 Deductions—Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
82.04.4292 Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
82.04.4293 Deductions—Interest on obligations of the state, its political subdivisions, and municipal corporations.
82.04.4294 Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
82.04.4295 Deductions—Manufacturing activities completed outside the United States.
82.04.4296 Deductions—Reimbursement for accommodation expenditures by funeral homes.
82.04.4297 Deductions—Compensation from public entities for health or social welfare services—Exception.
82.04.4298 Deductions—Repair, maintenance, replacement, etc., of residential structures and commonly held property—Eligible organizations.
82.04.431 "Health or social welfare organization" defined—Conditions for exemption—"Health or social welfare services" defined.
82.04.4311 Deductions—Compensation received under the federal medicare program by certain hospitals or health centers.
82.04.432 Deductions—Municipal sewer service fees or charges.
82.04.4322 Deductions—Artistic or cultural organization—Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
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.
82.04.4326 Deductions—Artistic or cultural organizations—Tuition charges for attending artistic or cultural education programs.
82.04.4327 Deductions—Artistic and cultural organizations—Income from business activities.
82.04.4328 "Artistic or cultural organization" defined.
82.04.433 Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
82.04.4331 Deductions—Insurance claims for state health care coverage.
82.04.4332 Deductions—Tuition fees of foreign degree-granting institutions.
82.04.4337 Deductions—Certain amounts received by assisted living facilities.
82.04.4339 Deductions—Grants to support salmon restoration.
82.04.43391 Deductions—Commercial aircraft loan interest and fees.
82.04.43392 Deductions—Qualified dispute resolution centers.
82.04.43393 Deductions—Paymaster services.
82.04.43395 Deductions—Accountable community of health.
82.04.43396 Deductions—Scan-down allowances.
82.04.434 Credit—Public safety standards and testing.
82.04.440 Credit—Persons taxable on multiple activities.
82.04.4451 Credit against tax due—Maximum credit—Table.
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.
82.04.4461 Credit—Preproduction development expenditures.
82.04.4463 Credit—Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
82.04.447 Credit—Natural or manufactured gas purchased by direct service industrial customers—Reports.
82.04.448 Credit—Manufacturing semiconductor materials.
82.04.4481 Credit—Property taxes paid by aluminum smelter.
82.04.4482 Credit—Sales of electricity or gas to an aluminum smelter.
82.04.4486 Credit—Syrup taxes paid by buyer.
82.04.4489 Credit—Motion picture competitiveness program.
82.04.449 Credit—Washington customized employment training program.
82.04.4496 Credit—Clean alternative fuel commercial vehicles.
82.04.4498 Credit—Businesses that hire veterans.
82.04.450 Value of products, how determined.
82.04.460 Apportionable income—Taxable in Washington and another state.
82.04.462 Apportionable income.
82.04.470 Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
82.04.480 Sales in own name—Sales as agent.
82.04.500 Tax part of operating overhead.
82.04.510 General administrative provisions invoked.
82.04.520 Administrative provisions for motor vehicle sales by courtesy dealers.
82.04.530 Telecommunications service providers—Calculation of gross proceeds.
82.04.535 Gross proceeds of sales calculation for mobile telecommunications service provider.
82.04.540 Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction.
82.04.545 Exemptions—Sales of electricity or gas to silicon smelters.
82.04.600 Exemptions—Materials printed in county, city, town, school district, educational service district, library or library district.
82.04.601 Exemptions—Affixing stamp services for cigarette sales.
82.04.610 Exemptions—Import or export commerce.
82.04.615 Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.04.620 Exemptions—Certain prescription drugs.
82.04.625 Exemptions—Custom farming services.
82.04.627 Exemptions—Commercial airplane parts.
82.04.628 Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
82.04.635 Exemptions—Nonprofits providing legal services to low-income persons.
82.04.640 Exemptions—Washington vaccine association—Certain assessments received.
82.04.645 Exemptions—Financial institutions—Amounts received from certain affiliated persons.
82.04.650 Exemptions—Investment conduits and securitization entities.
82.04.655 Exemptions—Joint municipal utility services authorities.
82.04.660 Exemptions—Environmental handling charges—Mercury-containing lights.
82.04.750 Exemptions—Restaurant employee meals.
82.04.755 Exemptions—Grants received by a nonprofit organization for the program established under RCW 70.93.180(1)(b)(ii).
82.04.756 Exemptions—Marijuana cooperatives.
82.04.760 Tax preferences—Expiration dates.
82.04.765 Exemptions—Receipts attributable to assessment on architectural paint imposed pursuant to chapter 70.375 RCW.
82.04.900 Construction—1961 c 15.