Washington · Through July 15, 2026

RCW 82.04.320: Exemptions—Insurance business activities.

(1) This chapter does not apply to insurance business activity performed by an insurer that is directly subject to the payment of insurance premium taxes in Washington state pursuant to chapter 48.14, 48.15, or 48.201 RCW. Only the person who paid the insurance premium tax can claim this exemption.
(2) This chapter does not apply to gross premiums and prepayments received by a person that is exempt from premium taxes under RCW 48.14.0201(6).
(3) This chapter does not apply to consideration received by an insurer for annuities regulated under chapters 48.23 and 48.24 RCW.
(4) This chapter does not apply to gross premiums received by an assigned risk plan established by an act of the legislature, either directly or indirectly, where premium taxes were paid by a servicing carrier for such assigned risk plan.
(5) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020 are deemed, in respect to their insurance business, to have paid a tax under RCW 48.14.020 or 48.201.040 on their receipt of premiums.
(6) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040 are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (6), the definitions in RCW 48.201.020 apply.
(7) The department must, in consultation with the office of the insurance commissioner, adopt rules, and draft and issue tax guidance, to carry out the purpose and facilitate enforcement of this section.
(8) For the purposes of this section:
(a) "Insurance business" means activities performed by an insurer as defined in RCW 48.01.050 for which insurance premium taxes are paid.
(b) "Insurer" has the same meaning as in RCW 48.01.050 and also includes health maintenance organizations regulated under chapter 48.46 RCW and health care service contractors regulated under chapter 48.44 RCW.
(c) "Person" has the same meaning as in RCW 82.04.030, and includes a surplus line broker who pays premium taxes pursuant to chapter 48.15 RCW.
(d) "Premium" has the same meaning as in RCW 48.18.170.

Where this section sits in the code

Title 82
Chapter 82.04

(2) This chapter does not apply to gross premiums and prepayments received by a person that is exempt from premium taxes under RCW 48.14.0201(6).

(3) This chapter does not apply to consideration received by an insurer for annuities regulated under chapters 48.23 and 48.24 RCW.

(4) This chapter does not apply to gross premiums received by an assigned risk plan established by an act of the legislature, either directly or indirectly, where premium taxes were paid by a servicing carrier for such assigned risk plan.

(5) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020 are deemed, in respect to their insurance business, to have paid a tax under RCW 48.14.020 or 48.201.040 on their receipt of premiums.

(6) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040 are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (6), the definitions in RCW 48.201.020 apply.

(7) The department must, in consultation with the office of the insurance commissioner, adopt rules, and draft and issue tax guidance, to carry out the purpose and facilitate enforcement of this section.

(8) For the purposes of this section:

(a) "Insurance business" means activities performed by an insurer as defined in RCW 48.01.050 for which insurance premium taxes are paid.

(b) "Insurer" has the same meaning as in RCW 48.01.050 and also includes health maintenance organizations regulated under chapter 48.46 RCW and health care service contractors regulated under chapter 48.44 RCW.

(c) "Person" has the same meaning as in RCW 82.04.030, and includes a surplus line broker who pays premium taxes pursuant to chapter 48.15 RCW.

(d) "Premium" has the same meaning as in RCW 48.18.170.

Collected 2026-09-06T01:35:58Z. Source file · JSON

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