title: RCW 82.14.430

text:
(1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a sales and use tax of up to 0.1 percent of the selling price or value of the article used in the case of a use tax. The tax authorized by this section is in addition to the tax authorized by RCW 82.14.030 and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing district. Motor vehicles are exempt from the sales and use tax imposed under this subsection.
(2) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a tax on the use of a motor vehicle within a regional transportation investment district. The tax applies to those persons who reside within the regional transportation investment district. The rate of the tax may not exceed 0.1 percent of the value of the motor vehicle. The tax authorized by this subsection is in addition to the tax authorized under RCW 82.14.030 and must be imposed and collected at the time a taxable event under RCW 82.08.020(1) or 82.12.020 takes place. All revenue received under this subsection must be deposited in the local sales and use tax account and distributed to the regional transportation investment district according to RCW 82.14.050. The following provisions apply to the use tax in this subsection:
(a) Where persons are taxable under chapter 82.08 RCW, the seller must collect the use tax from the buyer using the collection provisions of RCW 82.08.050.
(b) Where persons are taxable under chapter 82.12 RCW, the use tax must be collected using the provisions of RCW 82.12.045.
(c) "Motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of cannabis;
(ii) Off-road vehicles as defined in RCW 46.04.365;
(iii) Nonhighway vehicles as defined in RCW 46.09.310; and
(iv) Snowmobiles as defined in RCW 46.04.546.
(d) "Person" has the meaning given in RCW 82.04.030.
(e) The value of a motor vehicle must be determined under RCW 82.12.010.
(f) Except as specifically stated in this subsection (2), chapters 82.12 and 82.32 RCW apply to the use tax. The use tax is a local tax imposed under the authority of this chapter, and this chapter applies fully to the use tax.
(3) In addition to fulfilling the notice requirements under RCW 82.14.055(1), and unless waived by the department, a regional transportation investment district must provide the department of revenue with digital mapping and legal descriptions of areas in which the tax will be collected.
[ 2022 c 16 s 161; 2014 c 140 s 24; 2011 c 171 s 123; 2006 c 311 s 17; 2002 c 56 s 405.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
Findings—2006 c 311: See note following RCW 36.120.020.

catchline: Sales and use tax for regional transportation investment district.


doc_type: statute

jurisdiction: wa

title: RCW 82.14.440

text:
Public transportation benefit areas providing passenger-only ferry service as provided in RCW 36.57A.200 whose boundaries (1) are on the Puget Sound, but (2) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service.
The tax authorized by this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed four-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
[ 2003 c 83 s 207.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Sales and use tax for passenger-only ferry service.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.14.445

text:
(1) Passenger-only ferry service districts providing passenger-only ferry service as provided in RCW 36.57A.222 may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service and associated services to support and augment passenger-only ferry service operation.
(2) The tax authorized under this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed three-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
[ 2015 3rd sp.s. c 44 s 315.]
Notes:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.

catchline: Sales and use tax for passenger-only ferry service districts.


title: RCW 82.14.450

text:
(1) A county legislative authority may submit an authorizing proposition to the county voters at a primary or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this section may not exceed three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(2)(a) A city legislative authority may submit an authorizing proposition to the city voters at a primary or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this subsection may not exceed one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. A city may not begin imposing a tax approved by the voters under this subsection prior to January 1, 2011.
(b) If a county adopts an ordinance or resolution to submit a ballot proposition to the voters to impose the sales and use tax under subsection (1) of this section prior to a city within the county adopting an ordinance or resolution to submit a ballot proposition to the voters to impose the tax under this subsection, the rate of tax by the city under this subsection may not exceed an amount that would cause the total county and city tax rate under this section to exceed three-tenths of one percent. This subsection (2)(b) also applies if the county and city adopt an ordinance or resolution to impose sales and use taxes under this section on the same date.
(c) If the city adopts an ordinance or resolution to submit a ballot proposition to the voters to impose the sales and use tax under this subsection prior to the county in which the city is located, the county must provide a credit against its tax under subsection (1) of this section for the city tax under this subsection to the extent the total county and city tax rate under this section would exceed three-tenths of one percent.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county.
(4) The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from tax imposed under this section.
(5) One-third of all money received under this section must be used solely for criminal justice purposes, fire protection purposes, or both. For the purposes of this subsection, "criminal justice purposes" has the same meaning as provided in RCW 82.14.340, except that from May 13, 2021, through December 31, 2023, "criminal justice purposes" includes local government programs which have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health.
(6) Money received by a county under subsection (1) of this section must be shared between the county and the cities as follows: 60 percent must be retained by the county and 40 percent must be distributed on a per capita basis to cities in the county.
(7) Tax proceeds received by a city imposing a tax under this section must be shared between the county and city as follows: 15 percent must be distributed to the county and 85 percent is retained by the city.
[ 2021 c 296 s 6; 2010 c 127 s 1; 2009 c 551 s 1; 2007 c 380 s 1; 2003 1st sp.s. c 24 s 2.]
Notes:
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Finding—Intent—2003 1st sp.s. c 24: "The legislature finds that local governments in the state of Washington face enormous challenges in the area of criminal justice and public health. It is the legislature's intent to allow general local governments to raise revenues in order to better protect the health and safety of Washington state and its residents. It is further the intent of the legislature to provide such local governments relief from regulatory burdens that do not harm the public health and safety of the citizens of the state as a means of minimizing the need to generate new revenues authorized under this act." [ 2003 1st sp.s. c 24 s 1.]
Effective date—2003 1st sp.s. c 24: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2003." [ 2003 1st sp.s. c 24 s 6.]
Severability—2003 1st sp.s. c 24: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2003 1st sp.s. c 24 s 7.]

catchline: Sales and use tax for counties and cities.


title: RCW 82.14.455

text:
The exemptions in RCW 82.08.962, 82.12.962, * 82.08.963, and * 82.12.963 are for the state and local sales and use taxes and include the sales and use taxes imposed under the authority of this chapter.
[ 2009 c 469 s 105.]
Notes:
*Reviser's note: RCW 82.08.963 and 82.12.963 expired June 30, 2018.
Effective date—2009 c 469: See note following RCW 82.08.962.

catchline: Exemptions—Machinery and equipment used in generating electricity.


title: RCW 82.14.457

text:
(1) A business or other organization that is entitled under RCW 82.12.0208(7) to apportion the amount of state use tax on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050(6)(c) is also entitled to apportion the amount of local use taxes imposed under the authority of this chapter and RCW 81.104.170 on the use of such products or services.
(2) To ensure that the tax base for state and local use taxes is identical, the measure of local use taxes apportioned under this section must be the same as the measure of state use tax apportioned under RCW 82.12.0208(7).
(3) This section does not affect the sourcing of local use taxes.
[ 2020 c 139 s 25; 2017 c 323 s 527; 2009 c 535 s 703.]
Notes:
*Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025. RCW 82.04.050 was subsequently amended by 2026 c 238 s 1001, changing subsection (6)(b) to subsection (6)(c), effective January 1, 2029.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.

catchline: Sales and use tax for digital goods—Apportionment.


title: RCW 82.14.460

text:
(1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter.
(b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any city with a population over thirty thousand located in that county may authorize, fix, and impose the sales and use tax in accordance with the terms of this chapter. The county must provide a credit against its tax for the full amount of tax imposed under this subsection (1)(b) by any city located in that county if the county imposes the tax after January 1, 2011.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county for a county's tax and within a city for a city's tax. The rate of tax equals one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys collected under this section must be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services. Moneys collected by cities and counties under this section may be used for new construction of facilities and modifications to existing facilities to address health and safety needs necessary for the provision, operation, or delivery of chemical dependency or mental health treatment programs or services otherwise funded with moneys collected in this section. For the purposes of this section, "programs and services" includes, but is not limited to, treatment services, case management, transportation, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service. Every county that authorizes the tax provided in this section shall, and every other county may, establish and operate a therapeutic court component for dependency proceedings designed to be effective for the court's size, location, and resources.
(4) All moneys collected under this section must be used solely for the purpose of providing new or expanded programs and services as provided in this section, except as follows:
(a) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposed the tax authorized under this section prior to January 1, 2012, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding in calendar years 2011-2012; up to forty percent may be used to supplant existing funding in calendar year 2013; up to thirty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016;
(b) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposes the tax authorized under this section after December 31, 2011, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding for up to the first three calendar years following adoption; and up to twenty-five percent may be used to supplant existing funding for the fourth and fifth years after adoption;
(c) For a county with a population of less than twenty-five thousand, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to eighty percent may be used to supplant existing funding in calendar years 2011-2012; up to sixty percent may be used to supplant existing funding in calendar year 2013; up to forty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016; and
(d) Notwithstanding (a) through (c) of this subsection, moneys collected under this section may be used to support the cost of the judicial officer and support staff of a therapeutic court.
(5) Nothing in this section may be interpreted to prohibit the use of moneys collected under this section for the replacement of lapsed federal funding previously provided for the operation or delivery of services and programs as provided in this section.
[ 2025 c 152 s 2; 2023 c 101 s 1; 2021 c 296 s 7; 2015 c 291 s 5; 2012 c 180 s 1; 2011 c 347 s 1; 2010 c 127 s 2; 2009 c 551 s 2; 2008 c 157 s 2; 2005 c 504 s 804.]
Notes:
Findings—2025 c 152: "The legislature finds that the operation or delivery of chemical dependency or mental health treatment programs and services and the operation or delivery of therapeutic court programs and services are part of local government public safety programs. New construction of facilities as well as modification of existing structures is part of that provision. The legislature finds a need to be clear that both strategies are acceptable within this chapter." [ 2025 c 152 s 1.]
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Conflict with federal requirements—2015 c 291: See note following RCW 2.30.010.
Findings—Intent—2008 c 157: "The legislature finds it necessary to clarify the original intent regarding eligible expenditures of the sales and use tax provided in RCW 82.14.460. The legislature intended that upon the original effective date of RCW 82.14.460, the moneys collected under RCW 82.14.460 would be permitted to be used for the purposes as provided in RCW 82.14.460 as clarified by section 2, chapter 157, Laws of 2008." [ 2008 c 157 s 1.]
Findings—Intent—Severability—Application—Construction—Captions, part headings, subheadings not law—Adoption of rules—Effective dates—2005 c 504: See notes following RCW 71.05.027.
Alphabetization—Correction of references—2005 c 504: See note following RCW 71.05.020.

catchline: Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.


title: RCW 82.14.465

text:
(1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter 39.100 RCW may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing jurisdiction of the city, town, or county. The rate of tax may not exceed the rate provided in RCW 82.08.020(1) in the case of a sales tax or a use tax, less the aggregate rates of any other taxes imposed on the same events that are credited against the state taxes imposed under chapters 82.08 and 82.12 RCW. The tax rate may be no higher than what is reasonably necessary for the local government to receive its entire annual state contribution in a ten-month period of time.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the city, town, or county at no cost to the city, town, or county.
(3) No tax may be imposed under this section before July 1, 2007. Before imposing a tax under this section, the city, town, or county shall first have received tax allocation revenues during the preceding calendar year. The tax imposed under this section expires on the earlier of the date: (a) The tax allocation revenues are no longer used for public improvements and public improvement costs; (b) the bonds issued to finance or refinance the improvements are no longer outstanding, if the bonds are issued; or (c) that is thirty years after the tax is first imposed.
(4) An ordinance adopted by the legislative authority of a city, town, or county imposing a tax under this section must provide that:
(a) The tax is first imposed on the first day of a fiscal year;
(b) The amount of tax received by the local government in any fiscal year may not exceed the amount of the state contribution;
(c) The tax must cease to be distributed for the remainder of any fiscal year in which either:
(i) The amount of tax distributions totals the amount of the state contribution;
(ii) The amount of tax distributions totals the amount of local public sources, dedicated in the previous calendar year to finance public improvements authorized under chapter 39.100 RCW, expended in the previous year for public improvement costs, or used to pay for other bonds issued to pay for public improvements. Revenues from local public sources, including hospital sources identified in RCW 82.14.465(7)(k), dedicated in the preceding calendar year that are in excess of the project award may be carried forward and used in later years for the purpose of this subsection; or
(iii) The amount of revenue from taxes imposed under this section by all cities, towns, and counties totals the annual state credit limit as provided in RCW 82.32.700(3);
(d) The tax must be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(e) Any revenue generated by the tax in excess of the amounts specified in (b) and (c) of this subsection belong to the state of Washington.
(5) If both a county and a city or town impose a tax under this section, the tax imposed by the city, town, or county is credited as follows:
(a) If the county has created a benefit zone before the city or town, the tax imposed by the county is credited against the tax imposed by the city or town, the purpose of such credit is to give priority to the county tax; and
(b) If the city or town has created a benefit zone before the county, the tax imposed by the city or town is credited against the tax imposed by the county, the purpose of such credit is to give priority to the city or town tax.
(6) The department must determine the amount of tax distributions attributable to each city, town, and county imposing a sales and use tax under this section and must advise a city, town, or county when the tax will cease to be distributed for the remainder of the fiscal year as provided in subsection (4)(c) of this section. Determinations by the department of the amount of taxes attributable to a city, town, or county are final and may not be used to challenge the validity of any tax imposed under this section. The department must remit any tax revenues in excess of the amounts specified in subsection (4)(b) and (c) of this section to the state treasurer who must deposit the moneys in the general fund.
(7) The definitions in this subsection apply throughout this section and RCW 82.14.470 unless the context clearly requires otherwise.
(a) "Base year" means the calendar year immediately following the creation of a benefit zone.
(b) "Benefit zone" has the same meaning as provided in RCW 39.100.010.
(c) "Excess local excise taxes" has the same meaning as provided in RCW 39.100.050.
(d) "Excess state excise taxes" means the amount of excise taxes received by the state during the measurement year from taxable activity within the benefit zone over and above the amount of excise taxes received by the state during the base year from taxable activity within the benefit zone. However, if a local government creates the benefit zone and reasonably determines that no activity subject to tax under chapters 82.08 and 82.12 RCW occurred in the twelve months immediately preceding the creation of the benefit zone within the boundaries of the area that became the benefit zone, "excess state excise taxes" means the entire amount of state excise taxes the state receives during a calendar year period beginning with the calendar year immediately following the creation of the benefit zone and continuing with each measurement year thereafter.
(e) "State excise taxes" means revenues derived from state retail sales and use taxes under chapters 82.08 and 82.12 RCW, less the amount of tax distributions from all local retail sales and use taxes imposed on the same taxable events that are credited against the state retail sales and use taxes under chapters 82.08 and 82.12 RCW except for the local tax authorized in this section.
(f) "Fiscal year" has the same meaning as provided in RCW 39.100.030.
(g) "Measurement year" means a calendar year, beginning with the calendar year following the base year and each calendar year thereafter, that is used annually to measure the amount of excess state excise taxes and excess local excise taxes.
(h) "State contribution" means the lesser of two million dollars or an amount equal to excess state excise taxes received by the state during the preceding calendar year.
(i) "Tax allocation revenues" has the same meaning as provided in RCW 39.100.010.
(j) "Public improvements" and "public improvement costs" have the same meanings as provided in RCW 39.100.010.
(k) "Local public sources" includes, but is not limited to, private monetary contributions, assessments, dedicated local government funds, and tax allocation revenues. "Local public sources" does not include local government funds derived from the state-subsidized portion of any state loan or state grant, any local tax that is credited against the state sales and use taxes, or any other state funds. Local public sources may include amounts expended by a hospital in the zone since the date of formation of the zone and may be applied to the year or years designated by the local government.
[ 2011 c 363 s 3; 2009 c 535 s 1109; 2007 c 266 s 7; 2006 c 111 s 7.]
Notes:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Finding—Application—Effective date—2007 c 266: See notes following RCW 39.100.010.
Effective date—2006 c 111: See RCW 39.100.900.

catchline: Hospital benefit zones—Sales and use tax—Definitions.


title: RCW 82.14.470

text:
(1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465 may be used only for the following purposes:
(A) Principal and interest payments on bonds issued to finance or refinance public improvements in a benefit zone under the authority of RCW 39.100.060;
(B) Principal and interest payments on other bonds issued by the local government to finance public improvements; or
(C) Payments for public improvement costs.
(ii) Moneys collected and used as provided in (a)(i) of this subsection must be matched with an amount from local public sources dedicated, as further provided in RCW 82.14.465 (4)(c)(ii) and (7)(k), through December 31st of the previous calendar year to finance public improvements authorized under chapter 39.100 RCW.
(b) Local public sources are dedicated to finance public improvements if they: (i) Are actually expended to pay public improvement costs or debt service on bonds issued for public improvements; or (ii) are required by law or an agreement to be used exclusively to pay public improvement costs or debt service on bonds issued for public improvements.
(c) A city, town, or county is not required to expend taxes imposed under RCW 82.14.465 in the fiscal year in which the taxes are received.
(2) A local government must inform the department by the first day of March of the amount of local public sources allocated to the preceding calendar year to finance public improvements authorized under chapter 39.100 RCW.
(3) If a local government fails to comply with subsection (2) of this section, no tax may be imposed under RCW 82.14.465 in the subsequent fiscal year.
(4)(a) A local government must provide a report to the department and the state auditor by March 1st of each year. A local government must make a good faith effort to provide information required for the report.
(b) The report must contain the following information:
(i) The amount of tax allocation revenues, taxes under RCW 82.14.465, and local public sources received by the local government during the preceding calendar year, and a summary of how these revenues were expended; and
(ii) The names of any businesses known to the local government that have located within the benefit zone as a result of the public improvements undertaken by the local government and financed in whole or in part with hospital benefit zone financing.
(5) The department must make a report available to the public and the legislature by June 1st of each year. The report must include a list of public improvements undertaken by local governments and financed in whole or in part with hospital benefit zone financing, and it must also include a summary of the information provided to the department by local governments under subsection (4) of this section.
[ 2011 c 363 s 4; 2007 c 266 s 8; 2006 c 111 s 8.]
Notes:
Finding—Application—Effective date—2007 c 266: See notes following RCW 39.100.010.
Effective date—2006 c 111: See RCW 39.100.900.

catchline: Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.


title: RCW 82.14.475

text:
(1) A sponsoring local government, and any cosponsoring local government, that has been approved by the board to use local infrastructure financing may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to other taxes authorized by law and is collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing jurisdiction of the sponsoring local government or cosponsoring local government.
(2) The tax authorized under subsection (1) of this section is credited against the state taxes imposed under RCW 82.08.020(1) and 82.12.020 at the rate provided in RCW 82.08.020(1). The department must perform the collection of such taxes on behalf of the sponsoring local government or cosponsoring local government at no cost to the sponsoring local government or cosponsoring local government and must remit the taxes as provided in RCW 82.14.060.
(3) The aggregate rate of tax imposed by the sponsoring local government, and any cosponsoring local government, must not exceed the lesser of:
(a) The rate provided in RCW 82.08.020(1) less:
(i) The aggregate rates of all other local sales and use taxes imposed by any taxing authority on the same taxable events;
(ii) The aggregate rates of all taxes under RCW 82.14.465 and this section that are authorized to be imposed on the same taxable events but have not yet been imposed by a sponsoring local government or cosponsoring local government that has been approved by the department or the community economic revitalization board to receive a state contribution under chapter 39.100 or 39.102 RCW; and
(iii) The percentage amount of distributions required under *RCW 82.08.020(5) multiplied by the rate of state taxes imposed under RCW 82.08.020(1); and
(b) The rate, as determined by the sponsoring local government, and any cosponsoring local government, in consultation with the department, reasonably necessary to receive the state contribution over ten months.
(4) Sponsoring local governments that have been approved before October 1, 2008, by the community economic revitalization board for a state contribution must select the rate of tax under this section no later than September 1, 2009.
(5) The department, upon request, must assist a sponsoring local government and cosponsoring local government in establishing their tax rate in accordance with subsection (3) of this section. Once the rate of tax is selected, it may not be increased.
(6)(a) No tax may be imposed under the authority of this section:
(i) Before July 1st of the second calendar year following the year approval by the board under RCW 39.102.040 was made; and
(ii) Until a sponsoring local government reports to the board and the department as required by RCW 39.102.140 that the state has benefited through the receipt of state excise tax allocation revenues or state property tax allocation revenues, or both.
(b) The tax imposed under this section expires when all indebtedness issued under the authority of RCW 39.102.150 is retired and all other contractual obligations relating to the financing of public improvements under chapter 39.102 RCW are satisfied, but not more than twenty-five years after the tax is first imposed.
(7) An ordinance adopted by the legislative authority of a sponsoring local government or cosponsoring local government imposing a tax under this section must provide that:
(a) The tax is first imposed on the first day of a fiscal year;
(b) The cumulative amount of tax received by the sponsoring local government, and any cosponsoring local government, in any fiscal year may not exceed the amount of the state contribution;
(c) The tax will cease to be distributed for the remainder of any fiscal year in which either:
(i) The amount of tax received by the sponsoring local government, and any cosponsoring local government, equals the amount of the state contribution;
(ii) The amount of revenue from taxes imposed under this section by all sponsoring and cosponsoring local governments equals the annual state contribution limit; or
(iii) The amount of tax received by the sponsoring local government equals the amount of project award granted in the approval notice described in RCW 39.102.040;
(d) Neither the local excise tax allocation revenues nor the local property tax allocation revenues may constitute more than eighty percent of the total local funds as described in **RCW 39.102.020(29)(b). This requirement applies beginning January 1st of the fifth calendar year after the calendar year in which the sponsoring local government begins allocating local excise tax allocation revenues under RCW 39.102.110;
(e) The tax must be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(f) Any revenue generated by the tax in excess of the amounts specified in (c) of this subsection belongs to the state of Washington.
(8) If a county and city cosponsor a revenue development area, the combined amount of distributions received by both the city and county may not exceed the state contribution.
(9) The department must determine the amount of tax receipts distributed to each sponsoring local government, and any cosponsoring local government, imposing sales and use tax under this section and shall advise a sponsoring or cosponsoring local government when tax distributions for the fiscal year equal the amount of state contribution for that fiscal year as provided in subsection (11) of this section. Determinations by the department of the amount of tax distributions attributable to each sponsoring or cosponsoring local government are final and may not be used to challenge the validity of any tax imposed under this section. The department must remit any tax receipts in excess of the amounts specified in subsection (7)(c) of this section to the state treasurer who must deposit the money in the general fund.
(10) If a sponsoring or cosponsoring local government fails to comply with RCW 39.102.140, no tax may be distributed in the subsequent fiscal year until such time as the sponsoring or cosponsoring local government complies and the department calculates the state contribution amount for such fiscal year.
(11) Each year, the amount of taxes approved by the department for distribution to a sponsoring or cosponsoring local government in the next fiscal year must be equal to the state contribution and may be no more than the total local funds as described in **RCW 39.102.020(29)(b). The department must consider information from reports described in RCW 39.102.140 when determining the amount of state contributions for each fiscal year. The department's determination of the amount of the state contribution is final and conclusive, and may not be changed once such determination is made and such contribution is distributed to the sponsoring or cosponsoring local government, unless the department subsequently determines that local revenue information contained in a report described in RCW 39.102.140 differs from the actual dedicated local revenue. If a discrepancy is found, the department must adjust its determination accordingly. A sponsoring or cosponsoring local government may not receive, in any fiscal year, more revenues from taxes imposed under the authority of this section than the amount approved annually by the department. The department may not approve the receipt of more distributions of sales and use tax under this section to a sponsoring or cosponsoring local government than is authorized under subsection (7) of this section.
(12) The amount of tax distributions received from taxes imposed under the authority of this section by all sponsoring and cosponsoring local governments is limited annually to not more than seven million five hundred thousand dollars.
(13) The definitions in RCW 39.102.020 apply to this section unless the context clearly requires otherwise.
(14) If a sponsoring local government is a federally recognized Indian tribe, the distribution of the sales and use tax authorized under this section must be authorized through an interlocal agreement pursuant to chapter 39.34 RCW.
(15) Subject to RCW 39.102.195, the tax imposed under the authority of this section may be applied either to provide for the payment of debt service on bonds issued under RCW 39.102.150 by the sponsoring local government or to pay public improvement costs on a pay-as-you-go basis, or both.
(16) The tax imposed under the authority of this section must cease to be imposed if the sponsoring local government or cosponsoring local government fails to commence construction on public improvements by June 30, 2017.
(17) For purposes of this section, the following definitions apply:
(a) "Local sales and use taxes" means sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapter 67.28 or *** 67.40 RCW, or any other chapter, and that are credited against the state sales and use taxes.
(b) "State sales and use taxes" means the tax imposed in RCW 82.08.020(1) and the tax imposed in RCW 82.12.020 at the rate provided in RCW 82.08.020(1).
(18) This section expires June 30, 2044.
[ 2013 2nd sp.s. c 21 s 3; 2010 c 164 s 12; 2009 c 267 s 8; 2007 c 229 s 8; 2006 c 181 s 401.]
Notes:
Reviser's note: *(1) RCW 82.08.020 was amended by 2025 c 417 s 201, changing subsection (5) to subsection (6), effective January 1, 2026.
**(2) RCW 39.102.020 was amended by 2020 c 280 s 2, changing subsection (29)(b) to subsection (30)(b).
***(3) A majority of chapter 67.40 RCW was repealed by 2010 1st sp.s. c 15 s 14, effective November 30, 2010. RCW 67.40.020 was repealed by 2010 1st sp.s. c 15 s 15, effective December 30, 2010.
Application—Severability—2007 c 229: See notes following RCW 39.102.020.
Construction—Effective date—2006 c 181: See RCW 39.102.902 and 39.102.903.

catchline: Sales and use tax for the local infrastructure financing tool program. (Expires June 30, 2044.)


title: RCW 82.14.480

text:
(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the local jurisdiction. The rate of the tax may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of the tax on behalf of the authority at no cost to the authority.
(3) The amounts received under this section may only be used in accordance with RCW 35.104.060 or to finance and retire the indebtedness incurred pursuant to RCW 35.104.070, in whole or in part.
(4) This section expires January 1, 2038.
[ 2019 c 464 s 1; 2010 1st sp.s. c 33 s 3; 2007 c 251 s 11.]
Notes:
Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

catchline: Sales and use tax for health sciences and services authorities. (Expires January 1, 2038.)


title: RCW 82.14.485

text:
(1) In a county with a population under 300,000, the governing body of a public facilities district, which is created before August 1, 2001, under chapter 35.57 RCW or before January 1, 2000, under chapter 36.100 RCW, in which the total population in the public facilities district is greater than 90,000 and less than 100,000 that commences improvement or rehabilitation of an existing regional center, to be used for community events, and artistic, musical, theatrical, or other cultural exhibitions, presentations, or performances and having 2,000 or fewer permanent seats, before January 1, 2009, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax for a public facilities district created prior to August 1, 2001, under chapter 35.57 RCW, may not exceed 0.025 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax. The rate of tax, for a public facilities district created prior to January 1, 2000, under chapter 36.100 RCW, may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the county at no cost to the public facilities district.
(3)(a) The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of a regional center and related parking facilities are retired, but not more than 55 years after the tax is first collected.
(b) A public facilities district that imposes the tax under this section must notify the department in writing, at least 75 days before retiring the bonds described in (a) of this subsection, of the actual date the bond will be retired.
(4) Moneys collected under this section may only be used for the purposes set forth in RCW 35.57.020 and must be matched with an amount from other public or private sources equal to 33 percent of the amount collected under this section, provided that amounts generated from nonvoter-approved taxes authorized under chapter 35.57 RCW may not constitute a public or private source. For the purpose of this section, public or private sources include, but are not limited to cash or in-kind contributions used in all phases of the development or improvement of the regional center, land that is donated and used for the siting of the regional center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public facilities district.
[ 2025 c 302 s 2; 2025 c 245 s 3; 2017 c 164 s 2; 2007 c 486 s 3.]
Notes:
Reviser's note: This section was amended by 2025 c 245 s 3 and by 2025 c 302 s 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).

catchline: Sales and use taxes for regional centers.


title: RCW 82.14.490

text:
Sales and use taxes authorized under this chapter shall be sourced in accordance with RCW 82.32.730.
[ 2007 c 6 s 503.]
Notes:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.

catchline: Sourcing—Sales and use taxes.


title: RCW 82.14.505

text:
(1) Demonstration projects are designated to determine the feasibility of local revitalization financing. For the purpose of this section, "annual state contribution limit" means four million two hundred thousand dollars statewide per fiscal year.
(a) Notwithstanding RCW 39.104.100, the department must approve each demonstration project for 2009 as follows:
(i) The Whitman county Pullman/Moscow corridor improvement project award may not exceed two hundred thousand dollars;
(ii) The University Place improvement project award may not exceed five hundred thousand dollars;
(iii) The Tacoma international financial services area/Tacoma dome project award may not exceed five hundred thousand dollars;
(iv) The Bremerton downtown improvement project award may not exceed three hundred thirty thousand dollars;
(v) The Auburn downtown redevelopment project award may not exceed two hundred fifty thousand dollars;
(vi) The Vancouver Columbia waterfront/downtown project award may not exceed two hundred twenty thousand dollars; and
(vii) The Spokane University District project award may not exceed two hundred fifty thousand dollars.
(b) Notwithstanding RCW 39.104.100, the department must approve each demonstration project for 2010 meeting the requirements in subsection (2)(c) of this section as follows:
(i) The Richland revitalization area for industry, science and education project award may not exceed three hundred thirty thousand dollars;
(ii) The Lacey gateway town center project award may not exceed five hundred thousand dollars;
(iii) The Mill Creek east gateway planned urban village revitalization area project award may not exceed three hundred thirty thousand dollars;
(iv) The Puyallup river road revitalization area project award may not exceed two hundred fifty thousand dollars;
(v) The Renton south Lake Washington project award may not exceed five hundred thousand dollars; and
(vi) The New Castle downtown project award may not exceed forty thousand dollars.
(2)(a) Local government sponsors of demonstration projects under subsection (1)(a) of this section must submit to the department no later than September 1, 2009, documentation that substantiates that the project has met the conditions, limitations, and requirements provided in chapter 270, Laws of 2009.
(b) Sponsoring local government of demonstration projects under subsection (1)(b) of this section must update and resubmit to the department no later than September 1, 2010, the application already on file with the department to substantiate that the project has met the conditions, limitations, and requirements provided in chapter 270, Laws of 2009 and chapter 164, Laws of 2010 and the project is substantially the same as the project in the original application submitted to the department in 2009.
(c) The department must not approve any resubmitted application unless an economic analysis by a qualified researcher at the department of economics at the University of Washington confirms that there is an eighty-five percent probability that the application's assumptions and estimates of jobs created and increased tax receipts will be achieved by the project and determines that net state tax revenue will increase as a result of the project by an amount that equals or exceeds the award authorized in subsection (1)(b) of this section.
(3) Within ninety days of such submittal, the economic analysis in subsection (2)(c) of this section must be completed and the department must either approve demonstration projects that have met these conditions, limitations, and requirements or deny resubmitted applications that have not met these conditions, limitations, and requirements.
(4) Local government sponsors of demonstration projects may elect to decline the project awards as designated in this section, and may elect instead to submit applications according to the process described in RCW 39.104.100.
(5) If a demonstration project listed in subsection (1)(b) of this section does not update and resubmit its application to the department by the deadline specified in subsection (2)(b) of this section or if the demonstration project withdraws its application, the associated dollar amounts may not be approved for another project and may not be considered part of the annual state contribution limit under RCW 39.104.020(1).
[ 2014 c 112 s 120; 2010 c 164 s 8; 2009 c 270 s 402.]

catchline: Local revitalization financing—Demonstration projects.


title: RCW 82.14.510

text:
(1) Any city or county that has been approved for a project award under RCW 39.104.100 may impose a sales and use tax under the authority of this section in accordance with the terms of this chapter. Except as provided in this section, the tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing jurisdiction of the city or county.
(2) The tax authorized under subsection (1) of this section is credited against the state taxes imposed under RCW 82.08.020(1) and 82.12.020 at the rate provided in RCW 82.08.020(1). The department must perform the collection of such taxes on behalf of the city or county at no cost to the city or county. The taxes must be distributed to cities and counties as provided in RCW 82.14.060.
(3) The rate of tax imposed by a city or county may not exceed the lesser of:
(a) The rate provided in RCW 82.08.020(1), less:
(i) The aggregate rates of all other local sales and use taxes imposed by any taxing authority on the same taxable events;
(ii) The aggregate rates of all taxes under RCW 82.14.465 and 82.14.475 and this section that are authorized but have not yet been imposed on the same taxable events by a city or county that has been approved to receive a state contribution by the department, the department of commerce, or the community economic revitalization board under chapter 39.104, 39.100, or 39.102 RCW; and
(iii) The percentage amount of distributions required under *RCW 82.08.020(5) multiplied by the rate of state taxes imposed under RCW 82.08.020(1); and
(b) The rate, as determined by the city or county in consultation with the department, reasonably necessary to receive the project award under RCW 39.104.100 over ten months.
(4) The department, upon request, must assist a city or county in establishing its tax rate in accordance with subsection (3) of this section. Once the rate of tax is selected through the application process and approved under RCW 39.104.100, it may not be increased.
(5)(a) Except as provided in (c) and (d) of this subsection, no tax may be imposed under the authority of this section before:
(i) July 1, 2011;
(ii) July 1st of the second calendar year following the year in which the application was approved under RCW 39.104.100;
(iii) The state sales and use tax increment and state property tax increment for the preceding calendar year equal or exceed the amount of the project award approved under RCW 39.104.100; and
(iv) Bonds have been issued according to RCW 39.104.110.
(b) The tax imposed under this section expires the earlier of the date that the bonds issued under the authority of RCW 39.104.110 are retired or twenty-five years after the tax is first imposed.
(c) For a demonstration project described in RCW 82.14.505(1)(a) except as provided in (d) of this subsection (5), no tax may be imposed under the authority of this section before:
(i) July 1, 2010; and
(ii) Bonds have been issued according to RCW 39.104.110.
(d) The requirement to issue bonds in (a)(iv) or (c)(ii) of this subsection (5) does not apply to demonstration projects authorized by RCW 82.14.505(1)(a)(iii), or any city receiving a project award under RCW 39.104.100 of less than one hundred fifty thousand dollars.
(6) An ordinance or resolution adopted by the legislative authority of the city or county imposing a tax under this section must provide that:
(a) The tax will first be imposed on the first day of a fiscal year;
(b) The cumulative amount of tax received by the city or county, in any fiscal year, may not exceed the amount approved by the department under subsection (10) of this section;
(c) The department must cease distributing the tax for the remainder of any fiscal year in which either:
(i) The amount of tax received by the city or county equals the amount of distributions approved by the department for the fiscal year under subsection (10) of this section; or
(ii) The amount of revenue distributed to all sponsoring and cosponsoring local governments from taxes imposed under this section equals the annual state contribution limit;
(d) The tax will be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(e) The state is entitled to any revenue generated by the tax in excess of the amounts specified in (c) of this subsection.
(7) If a city or county receives approval for more than one revitalization area within its jurisdiction, the city or county may impose a sales and use tax under this section for each revitalization area.
(8) The department must determine the amount of tax receipts distributed to each city and county imposing a sales and use tax under the authority of this section and must advise a city or county when tax distributions for the fiscal year equal the amount determined by the department in subsection (10) of this section. Determinations by the department of the amount of tax distributions attributable to a city or county are not appealable. The department must remit any tax receipts in excess of the amounts specified in subsection (6)(c) of this section to the state treasurer who must deposit the money in the general fund.
(9) If a city or county fails to comply with RCW 82.32.765, no tax may be distributed in the subsequent fiscal year until such time as the city or county complies and the department calculates the state contribution amount according to subsection (10) of this section for the fiscal year.
(10)(a) For each fiscal year that a city or county imposes the tax under the authority of this section, the department must approve the amount of taxes that may be distributed to the city or county. The amount approved by the department under this subsection is the lesser of:
(i) The state contribution;
(ii) The amount of project award granted as provided in RCW 39.104.100; or
(iii) The total amount of revenues from local public sources dedicated or, in the case of carry forward revenues, deemed dedicated in the preceding calendar year, as reported in the required annual report under RCW 82.32.765.
(b) A city or county may not receive, in any fiscal year, more revenues from taxes imposed under the authority of this section than the amount approved annually by the department.
(11) The amount of tax distributions received from taxes imposed under the authority of this section by all cities and counties is limited annually to not more than the amount of annual state contribution limit.
(12) The definitions in RCW 39.104.020 apply to this section subject to subsection (13) of this section and unless the context clearly requires otherwise.
(13) For purposes of this section, the following definitions apply:
(a) "Local sales and use taxes" means sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapter 67.28 RCW, or any other chapter, and that are credited against the state sales and use taxes.
(b) "State sales and use taxes" means the taxes imposed in RCW 82.08.020(1) and 82.12.020.
[ 2016 c 207 s 4; 2015 c 112 s 1; 2010 c 164 s 9; 2009 c 270 s 601.]
Notes:
*Reviser's note: RCW 82.08.020 was amended by 2025 c 417 s 201, changing subsection (5) to subsection (6), effective January 1, 2026.

catchline: Sales and use tax for local revitalization financing.


title: RCW 82.14.515

text:
(1) Money collected from the taxes imposed under RCW 82.14.510 may be used only for the purpose of paying debt service on bonds issued under the authority in RCW 39.104.110.
(2) Subsection (1) of this section does not apply to cities that qualify for the bond issuance exemption established in RCW 82.14.510(5)(d).
[ 2015 c 112 s 2; 2009 c 270 s 602.]

catchline: Use of sales and use tax funds—Local revitalization financing.


title: RCW 82.14.525

text:
(1) The legislative authority of a county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election held after June 30, 2016. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years.
(2) If a county has not imposed the sales and use tax under this section prior to December 31, 2024, a city within that county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter 36.160 RCW. The legislative authority of the city may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event.
(4) The legislative authority of a county or city may reimpose a tax imposed under this section for one or more additional periods of up to seven consecutive years. The legislative authority of the county or city may reimpose the sales and use tax by ordinance and may condition its reimposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election.
(5) A county and a city within that county may not concurrently impose the tax authorized in this section.
(6) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110.
(7) The department must perform the collection of taxes under this section on behalf of a county or city at no cost to the county or city, and the state treasurer must distribute those taxes as available on a monthly basis to the county or city or, upon the direction of the county or city, to its treasurer or a fiscal agent, paying agent, or trustee for obligations issued or incurred by the program.
(8) The definitions in RCW 36.160.020 apply to this section.
[ 2023 c 179 s 1; 2015 3rd sp.s. c 24 s 402.]
Notes:
Application—2023 c 179: "This act applies prospectively only and not retroactively. It applies only to taxes imposed under RCW 82.14.525 that are imposed on or after July 23, 2023." [ 2023 c 179 s 2.]
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.

catchline: Sales and use tax.


title: RCW 82.14.530

text:
(1)(a)(i) A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(ii) As an alternative to the authority provided in (a)(i) of this subsection, a county legislative authority may impose, without a proposition approved by a majority of persons voting, a sales and use tax in accordance with the terms of this chapter. The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(b)(i) If a county does not impose the full tax rate authorized under (a) of this subsection by September 30, 2020, any city legislative authority located in that county may:
(A) Submit an authorizing proposition to the city voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose the whole or remainder of the sales and use tax rate in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used; or
(B) Impose, without a proposition approved by a majority of persons voting, the whole or remainder of the sales and use tax rate in accordance with the terms of this chapter.
(ii) The rate of tax under this section may not exceed 0.1 percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(iii) A county with a population of greater than 1,500,000 may impose the tax authorized under (a)(ii) of this subsection only if the county plans to spend at least 30 percent of the moneys collected under this section that are attributable to taxable activities or events within any city with a population greater than 60,000 located in that county within that city's boundaries.
(c) If a county imposes a tax authorized under (a) of this subsection after a city located in that county has imposed the tax authorized under (b) of this subsection, the county must provide a credit against its tax for the full amount of tax imposed by a city.
(d) The taxes authorized in this subsection are in addition to any other taxes authorized by law and must be collected from persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county for a county's tax and within a city for a city's tax.
(2)(a) Notwithstanding subsection (4) of this section, a minimum of 60 percent of the moneys collected under this section must be used for the following purposes:
(i) Constructing or acquiring affordable housing, which may include emergency, transitional, and supportive housing and new units of affordable housing within an existing structure, and facilities providing housing-related services, or acquiring land for these purposes; or
(ii) Constructing or acquiring behavioral health-related facilities, or acquiring land for these purposes; or
(iii) Funding the operations and maintenance costs of new and existing units of affordable housing and facilities where housing-related programs are provided, or newly constructed evaluation and treatment centers; or
(iv) Rehabilitating existing affordable housing, which may include emergency, transitional, and supportive housing.
(b) The affordable housing and facilities providing housing-related programs in (a)(i) of this subsection may only be provided to persons within any of the following population groups whose income is at or below 60 percent of the median income of the county imposing the tax:
(i) Persons with behavioral health disabilities;
(ii) Veterans;
(iii) Senior citizens;
(iv) Persons who are homeless or at-risk of being homeless, including families with children;
(v) Unaccompanied homeless youth or young adults;
(vi) Persons with disabilities; or
(vii) Domestic violence survivors.
(c) The remainder of the moneys collected under this section must be used for:
(i) The operation, delivery, or evaluation of behavioral health treatment programs and services, affordable and supportive housing operation and maintenance, or housing-related services; or
(ii) Rental assistance.
(3)(a) A county that imposes the tax under this section must consult with a city before the county may construct or acquire any of the facilities authorized under subsection (2)(a) of this section within the city limits.
(b) Among other priorities, a county that acquires a facility under subsection (2)(a) of this section must provide an opportunity for 15 percent of the units provided at that facility to be provided to individuals who are living in or near the city in which the facility is located, or have ties to that community. The provisions of this subsection (3)(b) do not apply if the county is unable to identify sufficient individuals within the city in need of services that meet the criteria provided in subsection (2)(b) of this section. This prioritization must not jeopardize United States department of housing and urban development funding for the continuum of care program.
(4) A county that has not imposed the tax authorized under RCW 82.14.460 prior to October 9, 2015, but imposes the tax authorized under this section after a city in that county has imposed the tax authorized under RCW 82.14.460 prior to October 9, 2015, must consult with that city to determine how the services and provisions described in subsection (2) of this section will be allocated and funded in the city.
(5) To carry out the purposes of subsection (2)(a) and (b) of this section, the legislative authority of the county or city imposing the tax has the authority to issue general obligation or revenue bonds within the limitations now or hereafter prescribed by the laws of this state, and may use, and is authorized to pledge, up to 50 percent of the moneys collected under this section for repayment of such bonds, in order to finance the provision or construction of affordable housing, facilities where housing-related programs are provided, or evaluation and treatment centers described in subsection (2)(a)(iii) of this section.
(6)(a) Moneys collected under this section may be used to offset reductions in state or federal funds for the purposes described in subsection (2) of this section.
(b) No more than 10 percent of the moneys collected under this section may be used to supplant existing local funds.
(7) A county or city may enter into an interlocal agreement with one or more counties, cities, or public housing authorities in accordance with chapter 39.34 RCW. The agreement may include, but is not limited to, pooling the tax receipts received under this section, pledging those taxes to bonds issued by one or more parties to the agreement, and allocating the proceeds of the taxes levied or the bonds issued in accordance with such interlocal agreement and this section.
[ 2026 c 230 s 1; 2026 c 221 s 301; 2021 c 27 s 1; 2020 c 222 s 1; 2015 3rd sp.s. c 24 s 701.]
Notes:
Reviser's note: This section was amended by 2026 c 221 s 301 and by 2026 c 230 s 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.
Effective date—2021 c 27: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 14, 2021]." [ 2021 c 27 s 3.]
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.

catchline: Sales and use tax for housing and related services.


title: RCW 82.14.532

text:
(1) Subject to the requirements of chapter 35.107 RCW and RCW 81.104.170, a project is eligible for a sales and use tax remittance under the authority of this chapter on:
(a) The sale of or charge made for labor and services rendered in respect to construction or rehabilitation of a qualifying project located in a city; and
(b) The sales or use of tangible personal property that will be incorporated as an ingredient or component of a qualifying project located in a city during the course of the constructing or rehabilitating.
(2)(a) A qualifying project owner claiming a remittance under this section must pay all applicable state and local sales and use taxes imposed or authorized under RCW 82.08.020, 82.12.020, and this chapter on all purchases and uses qualifying for the remittance.
(b) The amount of the remittance is one hundred percent of the local sales and use taxes paid on purchases and uses qualifying under subsection (1) of this section, with respect to taxes imposed by the city and any other taxing authorities that have authorized the use of the remittance as provided under RCW 35.107.040. A city authorizing a remittance under this subsection must notify the department of an approved qualifying project within 60 days of the city's approval of the project. Such notice must include the information required under RCW 35.107.040(2) (a) through (c).
(3) After the qualifying project has been operationally complete for eighteen months, but not more than thirty-six months, and after all state and local sales and use taxes for purchases and uses qualifying under subsection (1) of this section have been paid, a qualifying project owner who submits an application for a building permit for that qualifying project prior to July 1, 2027, may apply to the department for a remittance of local sales and use taxes.
(4) A qualifying project owner requesting a remittance under this section must obtain certification from the governing authority of a city verifying that the qualifying project has satisfied the criteria in RCW 35.107.050.
(5) A qualifying project owner must specify the amount of exempted tax claimed and the qualifying purchases or uses for which the exemption is claimed. The qualifying project owner must retain, in adequate detail, records to enable the department to determine whether the qualifying project owner is entitled to an exemption under this section, including invoices, proof of tax paid, and construction contracts.
(6) The department must determine eligibility under this section based on information provided by the qualifying project owner, which is subject to audit verification by the department.
(7)(a) A person otherwise eligible for a remittance under this section that transfers the ownership of the qualifying project before the requirements in subsection (3) of this section are met may assign the right to the remittance under this section to the subsequent owner of the qualifying project.
(b) Persons applying for the remittance as an assignee must provide the department the following documentation in a form and manner as provided by the department:
(i) The agreement that transfers the right to the remittance to the assignee;
(ii) Proof of payment of sales and use tax on the qualifying project; and
(iii) Any other documentation the department requires.
(8) The definitions in RCW 35.107.020 apply to this section.
[ 2021 c 145 s 16; 2019 c 273 s 11.]

catchline: Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.


title: RCW 82.14.540

text:
(1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Nonparticipating city" is a city that does not impose a sales and use tax in accordance with the terms of this section.
(b) "Nonparticipating county" is a county that does not impose a sales and use tax in accordance with the terms of this section.
(c) "Participating city" is a city that imposes a sales and use tax in accordance with the terms of this section.
(d) "Participating county" is a county that imposes a sales and use tax in accordance with the terms of this section.
(e) "Qualifying local tax" means the following tax sources, if the tax source is instated no later than 12 months after July 28, 2019:
(i) The affordable housing levy authorized under RCW 84.52.105;
(ii) The sales and use tax for housing and related services authorized under RCW 82.14.530, provided the city has imposed the tax at a minimum or of at least half of the authorized rate;
(iii) The sales tax for chemical dependency and mental health treatment services or therapeutic courts authorized under RCW 82.14.460 imposed by a city; and
(iv) The levy authorized under RCW 84.55.050, if used solely for affordable housing.
(2)(a) A county or city legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this section.
(b) The tax under this section is assessed on the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(c) The rate of the tax under this section for an individual participating city and an individual participating county may not exceed:
(i) Beginning on July 28, 2019, until 12 months after July 28, 2019:
(A) 0.0073 percent for a:
(I) Participating city, unless the participating city levies a qualifying local tax; and
(II) Participating county, within the limits of nonparticipating cities within the county and within participating cities that do not currently levy a qualifying tax;
(B) 0.0146 percent for a:
(I) Participating city that currently levies a qualifying local tax;
(II) Participating city if the county in which it is located declares they will not levy the sales and use tax authorized under this section or does not adopt a resolution in accordance with this section; and
(III) Participating county within the unincorporated areas of the county and any city that declares they will not levy the sales and use tax authorized under this section or does not adopt a resolution in accordance with this section;
(ii) Beginning 12 months after July 28, 2019:
(A) 0.0073 percent for a:
(I) Participating city that is located within a participating county if the participating city is not levying a qualifying local tax; and
(II) Participating county, within the limits of a participating city if the participating city is not levying a qualifying local tax;
(B) 0.0146 percent within the limits of a:
(I) Participating city that is levying a qualifying local tax; and
(II) Participating county within the unincorporated area of the county and within the limits of any nonparticipating city that is located within the county.
(d) A county may not levy the tax authorized under this section within the limits of a participating city that levies a qualifying local tax.
(e)(i) In order for a county or city legislative authority to impose the tax under this section, the authority must adopt:
(A) A resolution of intent to adopt legislation to authorize the maximum capacity of the tax in this section within six months of July 28, 2019; and
(B) Legislation to authorize the maximum capacity of the tax in this section within one year of July 28, 2019.
(ii) Adoption of the resolution of intent and legislation requires simple majority approval of the enacting legislative authority.
(iii) If a county or city has not adopted a resolution of intent in accordance with the terms of this section, the county or city may not authorize, fix, and impose the tax.
(3) The tax imposed under this section must be deducted from the amount of tax otherwise required to be collected or paid to the department of revenue under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the county or city at no cost to the county or city.
(4) By December 31, 2019, or within 30 days of a county or city authorizing the tax under this section, whichever is later, the department must calculate the maximum amount of tax distributions for each county and city authorizing the tax under this section as follows:
(a) The maximum amount for a participating county equals the taxable retail sales within the county in state fiscal year 2019 multiplied by the tax rate imposed under this section. If a county imposes a tax authorized under this section after a city located in that county has imposed the tax, the taxable retail sales within the city in state fiscal year 2019 must be subtracted from the taxable retail sales within the county for the calculation of the maximum amount; and
(b) The maximum amount for a city equals the taxable retail sales within the city in state fiscal year 2019 multiplied by the tax rate imposed under subsection (1) of this section.
(5) The tax must cease to be distributed to a county or city for the remainder of any fiscal year in which the amount of tax exceeds the maximum amount in subsection (4) of this section. The department must remit any annual tax revenues above the maximum to the state treasurer for deposit in the general fund. Distributions to a county or city meeting the maximum amount must resume at the beginning of the next fiscal year.
(6)(a) The moneys collected or bonds issued under this section may only be used for the following purposes:
(i) Acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385;
(ii) Funding the operations and maintenance costs of new and existing units of affordable or supportive housing; or
(iii) For providing rental assistance to tenants.
(b) Administrative costs of the county or city associated with administering this section may not exceed 10 percent of the annual tax distributed to the jurisdiction under this section.
(7) The housing and services provided pursuant to subsection (6) of this section may only be provided to persons whose income is at or below 60 percent of the median income of the county or city imposing the tax, or at or below 80 percent of the median income of the county or city imposing the tax if it is supporting the development of affordable housing intended for owner occupancy, as defined in RCW 84.14.010.
(8) In determining the use of funds under subsection (6) of this section, a county or city must consider the income of the individuals and families to be served, the leveraging of the resources made available under this section, and the housing needs within the jurisdiction of the taxing authority.
(9) To carry out the purposes of this section including, but not limited to, financing loans or grants to nonprofit organizations or public housing authorities, the legislative authority of the county or city imposing the tax has the authority to issue general obligation or revenue bonds within the limitations now or hereafter prescribed by the laws of this state, and may use, and is authorized to pledge, the moneys collected under this section for repayment of such bonds.
(10) A county or city may enter into an interlocal agreement with one or more counties, cities, or public housing authorities in accordance with chapter 39.34 RCW. The agreement may include, but is not limited to, pooling the tax receipts received under this section, pledging those taxes to bonds issued by one or more parties to the agreement, and allocating the proceeds of the taxes levied or the bonds issued in accordance with such interlocal agreement and this section.
(11) Counties and cities imposing the tax under this section must report annually to the department of commerce on the collection and use of the revenue. The department of commerce must adopt rules prescribing content of such reports. By December 1, 2019, and annually thereafter, and in compliance with RCW 43.01.036, the department of commerce must submit a report annually to the appropriate legislative committees with regard to such uses.
(12) The tax imposed by a county or city under this section expires 20 years after the date on which the tax is first imposed.
[ 2026 c 230 s 2; 2026 c 221 s 302; 2024 c 136 s 1; 2023 c 101 s 2; 2019 c 338 s 1.]
Notes:
Reviser's note: This section was amended by 2026 c 221 s 302 and by 2026 c 230 s 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Findings—2026 c 221: See note following RCW 82.14.542.
Effective date—2026 c 221: See note following RCW 82.46.035.

catchline: Affordable and supportive housing—Sales and use tax.


title: RCW 82.14.542

text:
(1) The legislative authority of a city or county may by resolution or ordinance impose a sales and use tax in accordance with the terms of this chapter. The rate of the tax imposed by the city or county may not exceed 0.01 percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax. This tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the city or county.
(2) Moneys collected under this section must be used solely for the purpose of providing additional services that assist children and their families, including: Child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health; workforce capacity building; shelter and rental assistance; and client transportation.
(3) If the city adopts an ordinance or resolution to impose the sales and use tax under this subsection, the county in which the city is located must provide a credit against its tax under subsection (1) of this section for the city tax to the extent the total county and city tax rate under this section would exceed 0.01 percent.
[ 2026 c 221 s 202.]
Notes:
Effective date—2026 c 221 ss 201 and 202: "Sections 201 and 202 of this act take effect January 1, 2027." [ 2026 c 221 s 1101.]
Findings—2026 c 221: "The legislature finds that providing additional services at the local level to get ahead of challenges that many individuals face, particularly children, in order to thrive is important for the success of the citizens of Washington.
The legislature further finds that there are many services that are not addressed through current funding options, including medicaid and county behavioral health programs. Existing service gaps include crisis stabilization, children mental health therapies, prevention and early interventions, behavioral health modalities, and culturally appropriate models for smaller community-based organizations. Reaching children and their families early is one of the best ways to reduce long-term needs and make a difference in overall mental health status as well as reducing youth violence, drug use, and suicides." [ 2026 c 221 s 201.]

catchline: Sales and use tax for additional services assisting children and their families. (Effective January 1, 2027.)


title: RCW 82.14.550

text:
The manufacturing and warehousing job centers account is created in the state treasury. All receipts from *RCW 82.14.545 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose of mitigating the negative fiscal impacts to local taxing jurisdictions as a result of the streamlined sales and use tax agreement under this title.
[ 2021 c 83 s 3.]
Notes:
*Reviser's note: RCW 82.14.545 expired July 1, 2026.
Findings—2021 c 83: "The legislature recognizes that changes in sales tax sourcing laws created a significant negative fiscal impact on communities with a concentration of warehousing, manufacturing, and shipping. These communities are vital job centers to our state economy and are some of the most diverse communities in our state.
Furthermore, the infrastructure demands to support these industries are significant. The legislature hereby creates the warehousing and manufacturing job center assistance program to provide these communities with revenue to mitigate for the negative fiscal impact of changes in sales tax sourcing laws, and fund important infrastructure to maintain these key job centers." [ 2021 c 83 s 1.]
Effective date—2021 c 83: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2021." [ 2021 c 83 s 4.]

catchline: Manufacturing and warehousing job centers account.


title: RCW 82.14.820

text:
The exemptions in RCW 82.08.820, 82.12.820, 82.08.0207, and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.
[ 2017 c 176 s 4; 1997 c 450 s 4.]
Notes:
Findings—Intent—Application—2017 c 176: See notes following RCW 82.08.0207.
Findings—Intent—Report—Effective date—1997 c 450: See notes following RCW 82.08.820.

catchline: Warehouse and grain elevators and distribution centers—Exemption does not apply.


title: RCW 82.14A.010

text:
The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan associations, and other financial institutions for the act or privilege of engaging in business: PROVIDED, That the definitions, deductions and exemptions set forth in chapter 82.04 RCW, insofar as they shall be applicable shall be applied to a license fee or tax imposed by any city or town, if such fee or tax is measured by the gross income of the business: PROVIDED, FURTHER, That the rate of such license fee or tax shall not exceed the rate imposed upon other service type business activity: AND PROVIDED FURTHER, That nothing in RCW 82.14A.010 through 82.14A.030 shall extend the regulatory power of any city or town.
[ 1972 ex.s. c 134 s 2.]

catchline: License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.


title: RCW 82.14A.020

text:
For purposes of RCW 82.14A.010, the state department of revenue is hereby authorized and directed to promulgate, pursuant to the provisions of chapter 34.05 RCW, rules establishing uniform methods of division of gross income of the business of a single taxpayer between those cities, towns and unincorporated areas in which such taxpayer has a place of business.
[ 1972 ex.s. c 134 s 3.]

catchline: Division of gross income of business between cities, towns and unincorporated areas.


title: RCW 82.14A.030

text:
No resolution or ordinance or any amendment thereto adopted pursuant to RCW 82.14A.010 shall be effective, except on the first day of a calendar month.
[ 1972 ex.s. c 134 s 5.]

catchline: Effective date of resolutions or ordinances.


title: RCW 82.14A.900

text:
Sections 2 through 5 of this 1972 amendatory act shall take effect July 1, 1972.
[ 1972 ex.s. c 134 s 8.]

catchline: Effective date—1972 ex.s. c 134.


title: RCW 82.14B.010

text:
The legislature finds that the state and counties should be provided with an additional revenue source to fund 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to impose an excise tax on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.
[ 2022 c 203 s 19; 2010 1st sp.s. c 19 s 1; 1991 c 54 s 9; 1981 c 160 s 1.]
Notes:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Effective dates—2010 1st sp.s. c 19: "(1) Except as otherwise provided in this section, this act takes effect October 1, 2010.
(2) Sections 1 through 3, 5 through 7, 10 through 21, and 23 of this act take effect January 1, 2011." [ 2010 1st sp.s. c 19 s 27.]
Referral to electorate—1991 c 54: See note following RCW 38.52.030.

catchline: Findings.