GroundRules
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- RCW 82.02.050 · Impact fees—Intent—Limitations.
- RCW 82.02.060 · Impact fees—Local ordinances—Required provisions—Exemptions.
- RCW 82.02.070 · Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
- RCW 82.02.080 · Impact fees—Refunds.
- RCW 82.02.090 · Impact fees—Definitions.
- RCW 82.02.100 · Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.
- RCW 82.02.110 · Impact fees—Extending use of school impact fees.
- RCW 82.02.200 · Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
- RCW 82.02.210 · Washington compliance with streamlined sales and use tax agreement—Intent—Report.
- RCW 82.02.220 · Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- RCW 82.02.230 · One statewide rate and one jurisdiction-wide rate for sales and use taxes.
- RCW 82.02.240 · Professional employer organizations—Liability for certain taxes and fees.
- RCW 82.02.250 · Nexus—Requirement to pay taxes and fees.
- RCW 82.02.260 · Seller obligation to collect sales taxes.
- RCW 82.03.010 · Board created.
- RCW 82.03.020 · Members—Number—Qualifications—Appointment.
- RCW 82.03.030 · Terms—Vacancies.
- RCW 82.03.040 · Removal of members—Grounds—Procedure.
- RCW 82.03.050 · Operation on full-time basis—Salary—Compensation—Travel expenses.
- RCW 82.03.060 · Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board.
- RCW 82.03.070 · Executive director, tax referees, clerk, assistants.
- RCW 82.03.080 · Chair.
- RCW 82.03.090 · Office of board—Quorum—Hearings.
- RCW 82.03.100 · Findings and decisions—Signing—Filing—Public inspection.
- RCW 82.03.110 · Publication of findings and decisions.
- RCW 82.03.120 · Journal of final findings and decisions.
- RCW 82.03.130 · Appeals to board—Jurisdiction as to types of appeals—Filing.
- RCW 82.03.140 · Appeals to board—Election of formal or informal hearing.
- RCW 82.03.150 · Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
- RCW 82.03.160 · Appeals to board—Formal hearings, powers of board or tax referees—Assistance.
- RCW 82.03.170 · Rules of practice and procedure.
- RCW 82.03.180 · Judicial review.
- RCW 82.03.190 · Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.
- RCW 82.03.200 · Appeals from county board of equalization—Evidence submission in advance of hearing.
- RCW 82.04.010 · Introductory.
- RCW 82.04.020 · "Tax year," "taxable year."
- RCW 82.04.030 · "Person," "company."
- RCW 82.04.035 · "Plantation Christmas trees."
- RCW 82.04.040 · "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." (Effective until January 1, 2030.)
- RCW 82.04.050 · "Sale at retail," "retail sale" (as amended by 2026 c 238).
- RCW 82.04.051 · "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.
- RCW 82.04.060 · "Sale at wholesale," "wholesale sale."
- RCW 82.04.065 · Telephone, telecommunications, and ancillary services—Definitions.
- RCW 82.04.066 · "Engaging within this state," "engaging within the state."
- RCW 82.04.067 · Substantial nexus—Engaging in business.
- RCW 82.04.070 · "Gross proceeds of sales."
- RCW 82.04.080 · "Gross income of the business."
- RCW 82.04.090 · "Value proceeding or accruing."
- RCW 82.04.100 · "Extractor."
- RCW 82.04.110 · "Manufacturer."
- RCW 82.04.120 · "To manufacture."
- RCW 82.04.130 · "Commercial or industrial use."
- RCW 82.04.140 · "Business."
- RCW 82.04.150 · "Engaging in business."
- RCW 82.04.160 · "Cash discount."
- RCW 82.04.170 · "Tuition fee."
- RCW 82.04.180 · "Successor."
- RCW 82.04.190 · "Consumer."
- RCW 82.04.192 · Digital products definitions. (Effective until January 1, 2029.)
- RCW 82.04.200 · "In this state," "within this state."
- RCW 82.04.210 · "By-product."
- RCW 82.04.212 · "Retail store or outlet."
- RCW 82.04.213 · "Agricultural product," "farmer," "cannabis."
- RCW 82.04.214 · "Newspaper."
- RCW 82.04.215 · "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
- RCW 82.04.216 · Exclusion of steam, electricity, or electrical energy from definition of certain terms.
- RCW 82.04.217 · "Direct service industrial customer," "aluminum smelter."
- RCW 82.04.220 · Business and occupation tax imposed.
- RCW 82.04.230 · Tax upon extractors. (Effective until January 1, 2027.)
- RCW 82.04.240 · Tax on manufacturers. (Effective until January 1, 2027.)
- RCW 82.04.2403 · Manufacturer tax not applicable to cleaning fish.
- RCW 82.04.2404 · Manufacturers—Processors for hire—Semiconductor materials. (Expires January 1, 2034.)
- RCW 82.04.241 · Manufacturers—Semiconductor materials. (Contingent effective date; contingent expiration date.)
- RCW 82.04.250 · Tax on retailers. (Effective until January 1, 2027.)
- RCW 82.04.255 · Tax on real estate brokers.
- RCW 82.04.257 · Tax on digital products and services. (Effective until January 1, 2027.)
- RCW 82.04.258 · Digital products—Apportionable income.
- RCW 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 and surplus line brokers—Hospitals—Commercial airplane activities—Timber product activities—Canned salmon processors. (Effective until January 1, 2027.)
- RCW 82.04.2602 · Tax on commercial airplane activities—Conditions for rate reduction.
- RCW 82.04.261 · Surcharge on timber and wood product manufacturers, extractors, and wholesalers. (Expires July 1, 2045.)
- RCW 82.04.263 · Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development. (Effective until January 1, 2027.)
- RCW 82.04.270 · Tax on wholesalers. (Effective until January 1, 2027.)
- RCW 82.04.272 · Tax on warehousing and reselling prescription drugs. (Effective until January 1, 2027.)
- RCW 82.04.280 · Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, government contractors—Cold storage warehouse defined—Storage warehouse defined—Periodical or magazine defined. (Effective until January 1, 2027.)
- RCW 82.04.281 · Tax on radio and television broadcasting.
- RCW 82.04.285 · Tax on contests of chance. (Effective until January 1, 2027.)
- RCW 82.04.286 · Tax on horse races.
- RCW 82.04.287 · Tax on alternative jet fuel.
- RCW 82.04.288 · Surcharge on Washington taxable income over $250,000,000—Exemptions. (Effective until January 1, 2029.)
- RCW 82.04.289 · Qualifying existing contracts. (Expires July 1, 2031.)
- RCW 82.04.290 · Tax on service and other activities.
- RCW 82.04.29002 · Additional tax on certain business and service activities.
- RCW 82.04.29004 · Additional tax on financial institutions.
- RCW 82.04.29005 · Tax on loan interest—High volume mortgage lender.
- RCW 82.04.2905 · Tax on providing day care. (Effective until January 1, 2027.)
- RCW 82.04.2906 · Tax on certain chemical dependency services. (Effective until January 1, 2027.)
- RCW 82.04.2907 · Tax on royalties.
- RCW 82.04.2908 · Tax on provision of room and domiciliary care to assisted living facility residents.
- RCW 82.04.2909 · Tax on aluminum smelters. (Expires January 1, 2027.)
- RCW 82.04.293 · International investment management services—Definitions.