{"data":{"id":"us-wa/rcw-82.04.230","jurisdiction":"us-wa","citation":"RCW 82.04.230","heading":"Tax upon extractors. (Effective until January 1, 2027.)","body":"Upon every person engaging within this state in business as an extractor, except persons taxable as an extractor under any other provision in this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, extracted for sale or for commercial or industrial use, multiplied by the rate of 0.484 percent.\nThe measure of the tax is the value of the products, including by-products, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the state.","path":["Title 82","Chapter 82.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.04.230","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:35:58Z","sha256":"d77c54360b05223331e0601300ad51eef2ad037d63c2d6021e67c91ae085f6b0","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.04.220","next":"us-wa/rcw-82.04.240"},"notice":"GroundRules: Original legal text. Not legal advice."}