{"data":{"id":"us-wa/rcw-82.08.054","jurisdiction":"us-wa","citation":"RCW 82.08.054","heading":"Computation of tax due.","body":"Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.","path":["Title 82","Chapter 82.08"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.054","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:18Z","sha256":"e27102cfe11feefd0dfa9b253053a461d81c2f3b2899b6658a2ad44d1a8ebcb4","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.08.0531","next":"us-wa/rcw-82.08.055"},"notice":"GroundRules: Original legal text. Not legal advice."}