title: RCW 82.45.195

text:
A sale of standing timber is exempt from tax under this chapter if the gross income from such sale is taxable under RCW 82.04.260(12)(d).
[ 2014 c 97 s 308; 2010 1st sp.s. c 23 s 518; 2007 c 48 s 7.]
Notes:
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2007 c 48: See note following RCW 82.04.260.

catchline: Exemptions—Standing timber sales.


doc_type: statute

jurisdiction: wa

title: RCW 82.45.197

text:
(1) In order to receive an exemption under RCW 82.45.010(3)(a) from the tax in this chapter on real property transferred as a result of a devise by will or inheritance, the following documentation must be provided to the county treasurer:
(a) If the property is being transferred under the terms of a community property agreement, a copy of the recorded agreement and a certified copy of the death certificate;
(b) If the property is being transferred under the terms of a trust instrument, a certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority of the grantor;
(c) If the property is being transferred under the terms of a probated will, a certified copy of the letters testamentary or in the case of intestate administration, a certified copy of the letters of administration showing that the grantor is the court-appointed executor, executrix, or administrator;
(d) In the case of joint tenants with right of survivorship and remainder interests, a certified copy of the death certificate;
(e) If the property is being transferred pursuant to a court order, a certified copy of the court order requiring the transfer, and confirming that the grantor is required to do so under the terms of the order;
(f) If the community property interest of the decedent is being transferred to a surviving spouse or surviving domestic partner absent the documentation set forth in (a) through (e) of this subsection, a certified copy of the death certificate and a signed lack of probate affidavit from the surviving spouse or surviving domestic partner affirming that he or she is the sole and rightful heir to the property;
(g) If the real property is transferred to one or more heirs by operation of law, or transferred under a will that has not been probated, but absent the documentation set forth in (a) through (e) of this subsection, a certified copy of the death certificate and a signed lack of probate affidavit affirming that the affiant or affiants are the sole and rightful heirs to the property;
(h) When real property is transferred as described in (g) of this subsection (1) and the decedent-transferor had also inherited the property from his or her spouse or domestic partner but never transferred title to the property into the decedent-transferor's name, the transferee or transferees must provide: (i) A certified copy of the death certificates for the decedent-transferor and the spouse or domestic partner from whom the decedent-transferor inherited the real property; and (ii) a lack of probate affidavit affirming that the affiant or affiants are the rightful heirs to the property; or
(i) If the property is being transferred pursuant to a transfer on death deed, a certified copy of the death certificate.
(2) The documentation provided to the county treasurer under this section must also be recorded with the county auditor.
(3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Heir" has the same meaning as provided in RCW 11.02.005;
(b) "Lack of probate affidavit" means a signed and notarized document declaring that the affiant or affiants are the rightful heir or heirs to the property and containing the following information:
(i) The names of the affiant or affiants;
(ii) The relationship of the affiant or affiants to the decedent;
(iii) The names of all other heirs of the decedent living at the time of the decedent's death;
(iv) A description of the real property;
(v) Whether the decedent left a will that includes a devise of real property; and
(vi) Any other information the department may require.
[ 2016 c 174 s 2; 2014 c 58 s 25; 2008 c 269 s 1.]
Notes:
Findings—Intent—2016 c 174: "The legislature finds that state and local real estate excise taxes apply to the sale of real property unless one of several statutory exceptions apply. The legislature further finds that one such exception involves real property transferred as a result of a devise by will or inheritance. The legislature further finds that RCW 82.45.197 requires specific types of documentation to be provided to qualify for this inheritance exemption. The legislature further finds that in some cases, property passes from a decedent to a devisee or an heir with no written documentation or court record that satisfies the requirements of RCW 82.45.197. The legislature further finds that real estate excise tax does not apply to transfers of real property by operation of law, but that the process for documenting such transfers should be clarified. It is the legislature's intent to clarify that state and local real estate excise taxes do not apply when a devisee or an heir files a lack of probate affidavit where no additional documentation exists to substantiate that the devisee or heir is legally entitled to the property as a result of a will or inheritance." [ 2016 c 174 s 1.]
Tax preference performance statement and expiration—2016 c 174: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2016 c 174 s 3.]
Uniformity of application and construction—Relation to electronic signatures in global and national commerce act—2014 c 58: See RCW 64.80.903 and 64.80.904.

license: public-domain-government-work

rule_set: Revised Code of Washington

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.45.210

text:
(1) To the extent that funds are appropriated, the department shall administer a grant program for counties to assist in the development, implementation, and maintenance of an electronic processing and reporting system for real estate excise tax affidavits that is compatible with the automated real estate excise tax system developed by the department, and to assist in complying with the requirements of RCW 82.45.180(1).
(2) Subject to the limits in subsection (3) of this section, the amount of the grant shall be equal to the amount paid by a county to:
(a) Purchase computer hardware or software, or to repair or upgrade existing computer hardware or software, used for the electronic processing and reporting of real estate excise tax affidavits and that is compatible with the automated real estate excise tax system developed by the department; and
(b) Make changes to existing software that are necessary to comply with the requirements of RCW 82.45.180(1).
(3)(a) No county is eligible for grants under this section totaling more than one hundred thousand dollars.
(b) Grant funds shall not be awarded for expenditures made by a county with funds distributed to the county by the state treasurer under RCW 82.45.180(3)(b).
(4) No more than three million nine hundred thousand dollars in grants may be awarded under this section.
[ 2012 c 198 s 7; 2006 c 312 s 2; 2005 c 480 s 4.]
Notes:
Effective date—2012 c 198: See note following RCW 70A.15.5110.
Effective date—2006 c 312: "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 [March 29, 2006]." [ 2006 c 312 s 4.]
Severability—2006 c 312: "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." [ 2006 c 312 s 3.]
Intent—Findings—2005 c 480: "(1) It is the legislature's intent to provide funding for the development and implementation of an automated system for the electronic processing of the real estate excise tax. The legislature finds that due to the numerous users of the real estate excise tax information, and the many entities involved in its workflow, county systems must be compatible with the automated system developed by the state department of revenue.
(2) The legislature finds that under current law an electronic real estate excise tax affidavit that is signed with a digital signature under chapter 19.34 RCW is a legally valid document and, pursuant to RCW 5.46.010, electronic facsimiles, scanned signatures, and digital and other electronic conversions of written signatures satisfy the signature component of the affidavit requirement under this act." [ 2005 c 480 s 1.]
Effective date—2005 c 480: "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, 2005." [ 2005 c 480 s 6.]

catchline: State assistance for county electronic processing and reporting of taxes—Grant program.


title: RCW 82.45.220

text:
(1) An organization that fails to report to the secretary of state a transfer of an interest in the organization as required under RCW 43.07.390 and the transfer results in a sale as defined in RCW 82.45.010(2) is subject to the provisions of RCW 82.45.100 as well as the evasion penalty in RCW 82.32.090(7).
(2) Subsection (1) of this section also applies to the failure to report to the secretary of state the granting of an option to acquire an interest in the organization if the exercise of the option would result in a sale as defined in RCW 82.45.010(2).
[ 2019 c 424 s 7; 2010 1st sp.s. c 23 s 212; 2005 c 326 s 3.]
Notes:
Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.

catchline: Failure to report transfer of controlling interest.


title: RCW 82.45.230

text:
(1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:
(a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050;
(b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;
(c) 79.4 percent must be deposited into the general fund; and
(d) The remainder must be deposited into the educational legacy trust account created in RCW 83.100.230.
(2) Beginning July 1, 2023, and thereafter, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:
(a) 5.2 percent must be deposited into the public works assistance account created in RCW 43.155.050;
(b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;
(c) 79.4 percent must be deposited into the general fund; and
(d) The remainder must be deposited into the education legacy trust account created in RCW 83.100.230.
[ 2019 c 424 s 2.]
Notes:
Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.

catchline: Accounts into which tax is deposited.


title: RCW 82.45.235

text:
The legislature recognizes that in adopting a graduated tax rate structure providing for increased tax rates for sales of highly valued property, while also exempting certain types of property from the increased tax rates, some taxpayers will attempt to avoid or reduce the tax imposed in this chapter by structuring transactions in a way that serves no meaningful purpose other than to reduce tax due under this chapter.
(1)(a) When necessary to deny the tax benefit that would otherwise accrue from engaging in one or more related transactions designed to avoid tax under this chapter, the department is authorized to disregard the form of the transaction or series of transactions and determine the proper tax treatment under this chapter based on the substance of the transaction or transactions. In exercising this authority, the department may consider the factors described in RCW 82.32.655(2) (a), (b), (c), and (f).
(b) The authority provided in this subsection includes, but is not limited to, treating multiple sales as a single sale as necessary to prevent the parties from reducing the tax liability under this chapter when it appears that the parties have engaged in a concerted plan intended from the outset to achieve a reduced effective tax rate than had the parties collapsed the separate sales into a single sale at the outset.
(2) The department is encouraged to provide guidance to the public concerning the department's implementation of this section, whether by rule or otherwise.
[ 2019 c 424 s 5.]
Notes:
Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.

catchline: Tax treatment—Transactions structured to reduce or avoid tax.


title: RCW 82.46.010

text:
(1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects.
(2) The legislative authority of any county or any city may impose an excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.25 percent of the selling price. The revenues from this tax must be used by any city or county for any capital purpose identified in a capital improvements plan and local capital improvements, including those listed in RCW 35.43.040 and for capital projects specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450. However, revenues (a) pledged by such counties and cities to debt retirement prior to April 30, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to April 30, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed.
(3) In lieu of imposing the tax authorized in RCW 82.14.030(2), the legislative authority of any county or any city may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.5 percent of the selling price.
(4) Taxes imposed under this section must be collected from persons who are taxable by the state under chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of the county or within the corporate limits of the city, as the case may be.
(5) Taxes imposed under this section must comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state under chapter 82.45 RCW.
(6) The definitions in this subsection (6) apply throughout this section unless the context clearly requires otherwise.
(a) "City" means any city or town.
(b)(i) "Capital project" means those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative facilities; judicial facilities; airports included in the most recent Washington aviation system plan published by the Washington department of transportation aviation division; airports included in the national plan of integrated airport systems with less than 10,000 annual enplanements as determined by the most recent enplanement data published by the federal aviation administration; river flood control projects; waterway flood control projects by those jurisdictions that, prior to June 11, 1992, have expended funds derived from the tax authorized by this section for such purposes; until December 31, 1995, housing projects for those jurisdictions that, prior to June 11, 1992, have expended or committed to expend funds derived from the tax authorized by this section or the tax authorized by RCW 82.46.035 for such purposes; and technology infrastructure that is integral to the capital project.
(ii) "Capital project" does not include the installation or improvement of fuel systems for the distribution of leaded fuel at an airport as described in this subsection (6)(b).
(7) A county or city may use available funds under this section for any eligible use in RCW 82.46.035.
[ 2025 c 159 s 3; 2025 c 85 s 1; 2021 c 296 s 10; 2015 2nd sp.s. c 10 s 1; 2014 c 44 s 1; 2011 c 354 s 1; 1994 c 272 s 1; 1992 c 221 s 1; 1990 1st ex.s. c 17 s 36; 1982 1st ex.s. c 49 s 11.]
Notes:
Reviser's note: This section was amended by 2025 c 85 s 1 and by 2025 c 159 s 3, 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).
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 159: See note following RCW 82.45.010.
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Legislative declaration—1994 c 272: "The legislature declares that, in section 13, chapter 49, Laws of 1982 1st ex. sess., effective July 1, 1982, its original intent in limiting the use of the proceeds of the tax authorized in RCW 82.46.010(2) to "local capital improvements" was to include in such expenditures the acquisition of real and personal property associated with such local capital improvements. Any such expenditures made by cities, towns, and counties on or after July 1, 1982, are hereby declared to be authorized and valid." [ 1994 c 272 s 2.]
Expenditures prior to June 11, 1992: "All expenditures of revenues collected under RCW 82.46.010 made prior to June 11, 1992, are deemed to be in compliance with RCW 82.46.010." [ 1992 c 221 s 4.]
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: Tax on sale of real property authorized—Proceeds dedicated to local capital projects—Additional tax authorized—Maximum rates.


title: RCW 82.46.015

text:
(1) A city or county may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.010 for the maintenance of, operation of, and service support for, existing capital projects, as defined in RCW 82.46.010 and 82.46.035, and including the provision of services to residents of affordable housing or shelter units.
(2) A city or county may use revenues pursuant to subsection (1) of this section if:
(a) The city or county has not enacted, after June 9, 2016: Any requirement on the listing or sale of real property; or any requirement on landlords, at the time of executing a lease, to perform or provide physical improvements or modifications to real property or fixtures, except if necessary to address an immediate threat to health or safety; or
(b) Any local requirement adopted by the city or county under (a) of this subsection is: Specifically authorized by RCW 35.80.030, 35A.11.020, chapter 7.48 RCW, or chapter 19.27 RCW; specifically authorized by other state or federal law; or a seller or landlord disclosure requirement pursuant to RCW 64.06.080.
[ 2025 c 159 s 4; 2021 c 296 s 11; 2016 c 138 s 3; 2015 2nd sp.s. c 10 s 2.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 159: See note following RCW 82.45.010.
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.

catchline: Capital projects—Use of tax funds.


title: RCW 82.46.021

text:
Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010(3) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.
After April 22, 1983, the referendum procedure provided for in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or increasing the rate under RCW 82.46.010(3) to a referendum vote.
Any county or city tax authorized under RCW 82.46.010(3) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.
[ 2015 c 53 s 98; 2000 c 103 s 16; 1983 c 99 s 3.]

catchline: Referendum procedure to repeal or alter tax.


title: RCW 82.46.030

text:
(1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from the county tax under RCW 82.46.010(2) shall be placed in a county capital improvements fund. The remaining proceeds from city or town taxes under RCW 82.46.010(2) shall be distributed to the respective cities and towns monthly and placed by the city treasurer in a municipal capital improvements fund.
(3) This section does not limit the existing authority of any city, town, or county to impose special assessments on property specially benefited thereby in the manner prescribed by law.
[ 2000 c 103 s 17; 1992 c 221 s 2; 1990 1st ex.s. c 17 s 37; 1982 1st ex.s. c 49 s 13.]
Notes:
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: Distribution of proceeds.


title: RCW 82.46.035

text:
(1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects.
(2) The legislative authority of any county or any city that plans under RCW 36.70A.040(1) may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding 0.25 percent of the selling price. Any county choosing to plan under RCW 36.70A.040(2) and any city within such a county may only adopt an ordinance imposing the excise tax authorized by this section if the ordinance is first authorized by a proposition approved by a majority of the voters of the taxing district voting on the proposition at a general election held within the district or at a special election within the taxing district called by the district for the purpose of submitting such proposition to the voters.
(3) Except as provided in subsection (5) of this section, revenues generated from the tax imposed under subsection (2) of this section must be used by such counties and cities solely for capital projects specified in a capital facilities plan element of a comprehensive plan. However, revenues (a) pledged by such counties and cities to debt retirement prior to March 1, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to March 1, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed.
(4) As used in this section, "city" means any city or town and "capital project" means those public works projects or public investments of a local government for:
(a) Planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems;
(b) Planning, construction, reconstruction, repair, rehabilitation, or improvement of parks;
(c)(i) Planning, construction, reconstruction, repair, rehabilitation, or improvement of either of the following categories of airports:
(A) Airports included in the most recent Washington aviation system plan published by the Washington department of transportation aviation division; and
(B) Airports included in the national plan of integrated airport systems with less than 10,000 annual enplanements as determined by the most recent enplanement data published by the federal aviation administration.
(ii) "Capital project" does not include the installation or improvement of fuel systems for the distribution of leaded fuel at an airport as described in this subsection (5)(c);
(d) Planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for those experiencing homelessness and affordable housing projects;
(e) Any use allowed under RCW 82.46.010; and
(f) Abatement of nuisance properties.
(5) Revenues generated by the tax imposed under subsection (2) of this section may be used towards planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of facilities for those experiencing homelessness and affordable housing projects that are supported through an interlocal housing collaboration as established under chapter 39.34 RCW.
(6) A county or city may use the greater of $100,000 or 25 percent of available funds for capital projects as defined in subsection (4)(d) of this section. The limits in this subsection do not apply to any county or city that used revenue under this section for the acquisition, construction, improvement, or rehabilitation of facilities to provide housing for the homeless prior to June 30, 2019.
(7) A county or city using funds for uses in subsection (4)(d) of this section must document in its plan under RCW 36.70A.070(3) that it has funds during the next two years for capital projects in subsection (4)(a) and (b) of this section.
(8) When the governor files a notice of noncompliance under RCW 36.70A.340 with the secretary of state and the appropriate county or city, the county or city's authority to impose the additional excise tax under this section is temporarily rescinded until the governor files a subsequent notice rescinding the notice of noncompliance.
[ 2026 c 221 s 101. Prior: 2025 c 159 s 5; 2025 c 85 s 2; 2021 c 296 s 12; 2019 c 73 s 2; 2011 c 354 s 3; (2011 c 354 s 2 expired June 30, 2012); (2009 c 211 s 1 expired June 30, 2012); prior: 1992 c 221 s 3; 1991 sp.s. c 32 s 33; 1990 1st ex.s. c 17 s 38.]
Notes:
Effective date—2026 c 221: "Except for sections 201, 202, 402, and 404 of this act, this act takes effect July 1, 2026." [ 2026 c 221 s 1106.]
Findings—2026 c 221: See note following RCW 82.14.542.
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 159: See note following RCW 82.45.010.
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Effective date—2011 c 354 s 3: "Section 3 of this act takes effect June 30, 2012." [ 2011 c 354 s 5.]
Expiration date—2011 c 354 s 2: "Section 2 of this act expires June 30, 2012." [ 2011 c 354 s 4.]
Expiration date—2009 c 211: "This act expires June 30, 2012." [ 2009 c 211 s 2.]
Sections headings not law—1991 sp.s. c 32: See RCW 36.70A.902.
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.

catchline: Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance.


title: RCW 82.46.037

text:
(1) A city or county that meets the requirements of subsection (2) of this section may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.035 for the operation of, the maintenance of, and service support for, existing capital projects as included in the definition of capital project in RCW 82.46.035(4) and 82.46.010(6)(b).
(2) A city or county may use revenues pursuant to subsection (1) of this section if:
(a) The city or county has not enacted, after June 9, 2016, any requirement on the listing or sale of real property; or any requirement on landlords, at the time of executing a lease, to perform or provide physical improvements or modifications to real property or fixtures, except if necessary to address an immediate threat to health or safety;
(b) Any local requirement adopted by the city or county under (a) of this subsection is: Specifically authorized by RCW 35.80.030, 35A.11.020, chapter 7.48 RCW, or chapter 19.27 RCW; specifically authorized by other state or federal law; or a seller or landlord disclosure requirement pursuant to RCW 64.06.080.
[ 2025 c 159 s 6; 2021 c 296 s 13; 2019 c 73 s 3; 2017 3rd sp.s. c 16 s 6; 2016 c 138 s 4; 2015 2nd sp.s. c 10 s 3.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 159: See note following RCW 82.45.010.
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.

catchline: Capital projects—Use of additional tax funds.


title: RCW 82.46.040

text:
Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 1990 1st ex.s. c 17 s 39; 1990 1st ex.s. c 5 s 4; 1982 1st ex.s. c 49 s 14.]
Notes:
Reviser's note: This section was amended by 1990 1st ex.s. c 5 s 4 and by 1990 1st ex.s. c 17 s 39, 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).
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: Tax is lien on property—Enforcement.


title: RCW 82.46.050

text:
The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
[ 1990 1st ex.s. c 17 s 40; 1982 1st ex.s. c 49 s 15.]
Notes:
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: Tax is seller's obligation—Choice of remedies.


title: RCW 82.46.060

text:
Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The treasurer shall act as agent for any city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter or RCW 82.46.070 shall be evidence of the satisfaction of the lien imposed in RCW 82.46.040 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the treasurer.
[ 1990 1st ex.s. c 17 s 41; 1990 1st ex.s. c 5 s 5; 1982 1st ex.s. c 49 s 16.]
Notes:
Reviser's note: This section was amended by 1990 1st ex.s. c 5 s 5 and by 1990 1st ex.s. c 17 s 41, 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).
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

catchline: Payment of tax—Evidence of payment—Recording.


title: RCW 82.46.070

text:
(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conservation areas.
The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW, except:
(a) The tax shall be the obligation of the purchaser; and
(b) The tax does not apply to the acquisition of conservation areas by the county.
The county may enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.
The tax shall take effect thirty days after the election at which the taxes are authorized.
(2) No tax may be imposed under subsection (1) of this section unless approved by a majority of the voters of the county voting thereon for a specified period and maximum rate after:
(a) The adoption of a resolution by the county legislative authority of the county proposing this action; or
(b) The filing of a petition proposing this action with the county auditor, which petition is signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted at the last preceding general election.
The ballot proposition shall be submitted to the voters of the county at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election that has been called for such purpose by the county legislative authority.
(3) A plan for the expenditure of the excise tax proceeds shall be prepared by the county legislative authority at least sixty days before the election if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and a public hearing shall be held to obtain public input. The proceeds of this excise tax must be expended in conformance with this plan.
(4) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.
[ 1990 1st ex.s. c 5 s 3.]
Notes:
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.

catchline: Additional excise tax—Acquisition and maintenance of conservation areas.


title: RCW 82.46.075

text:
(1) Subject to subsections (4) and (5) of this section, the legislative authority of any county may impose an additional excise tax on the purchase and sale of real property in the county at the rate of one-half of one percent of the selling price. The proceeds of the tax shall be used exclusively for the development of affordable housing including acquisition, building, rehabilitation, and maintenance and operation of housing for very low, low, and moderate-income persons and those with special needs.
(2) Revenues generated from the tax imposed under this section shall be placed in an affordable housing account administered by the county. Disbursements from the account shall be made following a competitive grant and loan process. The county legislative authority shall determine a mechanism for receiving grant and loan applications, and criteria by which the applications shall be approved and funded. Eligible recipients of grants and loans from the account shall be private nonprofit, affordable housing providers, the housing authority for the county, or other housing programs conducted or funded by a public agency, or by a public agency in partnership with a private nonprofit entity.
(3) The taxes imposed under this section shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW, except that the tax shall be the obligation of both the purchaser and the seller, as determined by the county legislative authority, with at least one-half of the obligation being that of the purchaser. The county may enforce the obligation through an action of debt against the purchaser or seller or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages. The imposition of the tax is effective thirty days after the election at which the tax is authorized.
(4)(a) No tax may be imposed under this section unless approved by a majority of the voters of the county voting, for a specified period and for a specified maximum rate. This vote must follow either:
(i) The adoption of a resolution by the county legislative authority proposing this action; or
(ii) The filing of a petition proposing this action with the county auditor, signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted in the preceding general election.
(b) The ballot proposition shall be submitted to the voters of the county at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election called for this purpose by the county legislative authority.
(5) No tax may be imposed under this section unless the county imposes a tax under RCW 82.46.070 at the maximum rate and the tax was imposed by January 1, 2003.
(6) A plan for the expenditure of the proceeds of the tax imposed by this section shall be prepared by the county legislative authority at least sixty days before the election if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and at least one public hearing shall be held to obtain public comment. The proceeds of the tax shall be expended in conformance with this plan.
[ 2002 c 343 s 1.]

catchline: Additional excise tax—Affordable housing.


title: RCW 82.46.080

text:
A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.
[ 1998 c 106 s 10.]

catchline: Notice to county treasurer.


title: RCW 82.46.090

text:
The following provisions apply to this chapter unless the context clearly requires otherwise.
(1) The taxes imposed under this chapter shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW.
(2) The definitions in chapter 82.45 RCW apply throughout this chapter.
[ 2024 c 252 s 5.]

catchline: Application of chapter 82.45 RCW.


title: RCW 82.46.900

text:
Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.
[ 1993 sp.s. c 25 s 508.]
Notes:
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.

catchline: Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.


title: RCW 82.47.010

text:
For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.
[ 2014 c 216 s 206; 1998 c 176 s 85; 1991 c 173 s 2.]
Notes:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—1991 c 173: "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 shall take effect July 1, 1991." [ 1991 c 173 s 7.]

catchline: Definitions.


title: RCW 82.47.020

text:
(1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehicle fuel and special fuel within the jurisdiction. An election held under this section must be held not more than 12 months before the date on which the proposed tax is to be levied. The ballot setting forth the proposition must state the tax rate that is proposed. The rate of such tax may not exceed two cents per gallon for ballot propositions submitted in calendar year 2022. For ballot propositions submitted after calendar year 2022, this two cents per gallon maximum tax rate may be adjusted to reflect the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published by the bureau of economic analysis of the federal department of commerce, for the period of time between calendar year 2022 and when the tax is placed on the ballot for voter approval.
(2) The tax imposed in this section shall be collected and paid to the jurisdiction but once in respect to any motor vehicle fuel or special fuel. This tax shall be in addition to any other tax authorized or imposed by law.
(3) For purposes of this chapter, the term "border area jurisdictions" means all cities and towns within 10 miles of an international border crossing and any transportation benefit district established under RCW 36.73.020 which has within its boundaries an international border crossing.
[ 2022 c 182 s 405; 1991 c 173 s 1.]
Notes:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Effective date—1991 c 173: See note following RCW 82.47.010.

catchline: Tax authority.


title: RCW 82.47.030

text:
The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and construction. However, a border area jurisdiction not directly connected to the continental United States may use the proceeds of the tax imposed under this chapter for transportation improvements as defined in RCW 36.73.015.
[ 2024 c 275 s 2; 1991 c 173 s 3.]
Notes:
Findings—Intent—2024 c 275: "The legislature recognizes that the border area fuel tax is not the state gas tax, but rather a local option, voter-approved transportation tax collected locally to be used for local transportation purposes. The legislature finds that because this local option tax is not collected by the state of Washington, it is not subject to the 18th amendment to the Washington state Constitution and is therefore not required to be used exclusively for highway purposes. The legislature further finds that during the global COVID-19 pandemic, border areas were disproportionately hurt economically due to border closures and experienced significant reductions in tax revenues. The legislature further recognizes that current law significantly restricts the use of the border area fuel tax to street maintenance and construction. For example, the Point Roberts area has over $1,000,000 of border area fuel tax revenue that remains unused due to the restrictive nature of the current law. Therefore, the legislature intends with this act to expand the use of the border area fuel tax to include transportation improvements more broadly to provide border areas the flexibility to use this local funding source to best meet the jurisdiction's local transportation needs." [ 2024 c 275 s 1.]
Effective date—1991 c 173: See note following RCW 82.47.010.

catchline: Proceeds.


title: RCW 82.48.010

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air.
(2) "Commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the Code of Federal Regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.
(3) "Large multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of seventy-five hundred pounds or more.
(4) "Person" includes a firm, partnership, limited liability company, or corporation.
(5) "Secretary" means the secretary of transportation.
(6) "Small multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of less than seventy-five hundred pounds.
[ 2013 c 56 s 2; 1995 c 318 s 4; 1987 c 220 s 5; 1983 2nd ex.s. c 3 s 21; 1979 c 158 s 239; 1967 ex.s. c 9 s 1; 1961 c 15 s 82.48.010. Prior: 1949 c 49 s 1; Rem. Supp. 1949 s 11219-33.]
Notes:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Effective date—2013 c 56: See note following RCW 84.36.133.
Effective date—1995 c 318: See note following RCW 82.04.030.
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.


title: RCW 82.48.020

text:
(1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence of aircraft use or intended use. The tax shall be collected annually or under a staggered collection schedule as required by the secretary by rule. No additional tax shall be imposed under this chapter upon any aircraft upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such aircraft has already been paid for the year in which transfer of ownership occurs. A violation of this subsection is a misdemeanor punishable as provided under chapter 9A.20 RCW.
(2) Persons who are required to register aircraft under chapter 47.68 RCW and who register aircraft in another state or foreign country and avoid the Washington aircraft excise tax are liable for such unpaid excise tax. A violation of this subsection is a gross misdemeanor.
The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalties and interest provided in chapter 82.32 RCW.
(3) Except as provided under subsections (1) and (2) of this section, a violation of this chapter is a misdemeanor punishable as provided in chapter 9A.20 RCW.
[ 2000 c 229 s 4; 1999 c 277 s 7; 1993 c 238 s 5; 1992 c 154 s 1; 1987 c 220 s 6; 1983 c 7 s 27; 1979 c 158 s 240; 1967 ex.s. c 149 s 27; 1967 ex.s. c 9 s 2; 1961 c 15 s 82.48.020. Prior: 1949 c 49 s 2; Rem. Supp. 1949 s 11219-34.]
Notes:
Effective date—2000 c 229: See note following RCW 46.16A.030.
Effective date—1992 c 154: "This act shall take effect July 1, 1992." [ 1992 c 154 s 7.]
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.

catchline: Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.


title: RCW 82.48.030

text:
(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
Type of aircraft
Registration fee
Single engine fixed wing
$
50
Small multi-engine fixed wing
65
Large multi-engine fixed wing
80
Turboprop multi-engine fixed wing
100
Turbojet multi-engine fixed wing
125
Helicopter
75
Sailplane
20
Lighter than air
20
Home built
20
(b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Gross maximum take-off weight of the aircraft
Registration fee
Less than 4,001 lbs.
$500
4,001-6,000 lbs.
$1,000
6,001-8,000 lbs.
$2,000
8,001-9,000 lbs.
$3,000
9,001-12,500 lbs.
$4,000
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
[ 2013 c 56 s 3; 1983 2nd ex.s. c 3 s 22; 1967 ex.s. c 9 s 3; 1963 c 199 s 6; 1961 c 15 s 82.48.030. Prior: 1949 c 49 s 3; Rem. Supp. 1949 s 11219-35.]
Notes:
Effective date—2013 c 56: See note following RCW 84.36.133.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
PDF
RCW 82.48.030
Amount of tax. (Effective January 1, 2027.)
(1)(a) Except as otherwise provided in (b) of this subsection, and as adjusted annually as provided in (c) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
Registration Fee Schedule
Type of aircraft
Part 1
Part 2
Total
Single engine fixed wing
$50
$70
$120
Small multi-engine fixed wing
65
155
220
Large multi-engine fixed wing
80
140
220
Turboprop multi-engine fixed wing
100
370
470
Turbojet multi-engine fixed wing
125
1095
1220
Helicopter
75
145
220
Sailplane
20
100
120
Lighter than air
20
100
120
Home built
20
100
120
Commercial unpiloted aircraft systems
0
120
120
(b) The amount of tax, adjusted annually as provided in (c) of this subsection, imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Registration Fee Schedule
Gross maximum take-off weight of the aircraft
Part 1
Part 2
Total
Less than 4,001 lbs.
$500
$500
$1000
4,001-6,000 lbs.
1000
1000
2000
6,001-8,000 lbs.
2000
2000
4000
8,001-9,000 lbs.
3000
3000
6000
9,001-12,500 lbs.
4000
4000
8000
(c) Beginning January 1, 2028, the excise taxes required in (a) and (b) of this subsection must be adjusted annually by increasing the registration fee by two percent and the result must be rounded to the nearest whole dollar.
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into 12 parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is $3.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
[ 2026 c 255 s 406; 2013 c 56 s 3; 1983 2nd ex.s. c 3 s 22; 1967 ex.s. c 9 s 3; 1963 c 199 s 6; 1961 c 15 s 82.48.030. Prior: 1949 c 49 s 3; Rem. Supp. 1949 s 11219-35.]
Notes:
Effective date—2026 c 255 ss 404, 406, and 407: See note following RCW 47.68.250.
Intent—2026 c 255: See note following RCW 82.08.020.
Effective date—2013 c 56: See note following RCW 84.36.133.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

catchline: Amount of tax. (Effective until January 1, 2027.)


title: RCW 82.48.035

text:
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1719.]
Notes:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

catchline: Tax preferences—Expiration dates.


title: RCW 82.48.060

text:
Except as provided in RCW 82.48.110, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
[ 1961 c 15 s 82.48.060. Prior: 1949 c 49 s 6; Rem. Supp. 1949 s 11219-38.]

catchline: Is in addition to other taxes.


title: RCW 82.48.070

text:
The secretary shall give a receipt to each person paying the excise tax.
[ 1987 c 220 s 7; 1967 ex.s. c 9 s 4; 1961 c 15 s 82.48.070. Prior: 1949 c 49 s 7; Rem. Supp. 1949 s 11219-39.]
Notes:
Severability—1987 c 220: See note following RCW 47.68.230.

catchline: Tax receipt.


title: RCW 82.48.080

text:
The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.
[ 2015 3rd sp.s. c 6 s 901; 1995 c 170 s 2; 1987 c 220 s 8; 1974 ex.s. c 54 s 8; 1967 ex.s. c 9 s 5; 1961 c 15 s 82.48.080. Prior: 1949 c 49 s 8; Rem. Supp. 1949 s 11219-40.]
Notes:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Severability—1987 c 220: See note following RCW 47.68.230.
Effective dates—1974 ex.s. c 54: "Section 6 of this 1974 amendatory act shall not take effect until June 30, 1981, and the remainder of this 1974 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately." [ 1974 ex.s. c 54 s 13.]
Severability—1974 ex.s. c 54: "If any provision of this 1974 amendatory act, or its application to any person or circumstances is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 54 s 14.]
PDF
RCW 82.48.080
Payment and distribution of taxes. (Effective January 1, 2027.)
(1) The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter.
(2) All excise taxes collected under part 1 of the registration fee schedule in RCW 82.48.030(1) (a) and (b) must be credited to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.
(3) All excise taxes collected under part 2 of the registration fee schedule in RCW 82.48.030(1) (a) and (b) must be credited to the sustainable aviation fuel account created in RCW 43.31.645.
[ 2026 c 255 s 407; 2015 3rd sp.s. c 6 s 901; 1995 c 170 s 2; 1987 c 220 s 8; 1974 ex.s. c 54 s 8; 1967 ex.s. c 9 s 5; 1961 c 15 s 82.48.080. Prior: 1949 c 49 s 8; Rem. Supp. 1949 s 11219-40.]
Notes:
Effective date—2026 c 255 ss 404, 406, and 407: See note following RCW 47.68.250.
Intent—2026 c 255: See note following RCW 82.08.020.
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Severability—1987 c 220: See note following RCW 47.68.230.
Effective dates—1974 ex.s. c 54: "Section 6 of this 1974 amendatory act shall not take effect until June 30, 1981, and the remainder of this 1974 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately." [ 1974 ex.s. c 54 s 13.]
Severability—1974 ex.s. c 54: "If any provision of this 1974 amendatory act, or its application to any person or circumstances is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 54 s 14.]

catchline: Payment and distribution of taxes. (Effective until January 1, 2027.)


title: RCW 82.48.090

text:
In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060. The department of transportation shall review such application, and if it determines that an excess amount of tax has actually been paid by the taxpayer, such excess amount and interest at the rate specified in RCW 82.32.060 shall be refunded to the taxpayer by means of a voucher approved by the department of transportation and by the issuance of a state warrant drawn upon and payable from such funds as the legislature may provide for that purpose. No refund shall be allowed, however, unless application for the refund is filed with the department of transportation within ninety days after the claimed excessive excise tax was paid and the amount of the overpayment exceeds five dollars.
[ 1992 c 154 s 2; 1989 c 378 s 25; 1987 c 220 s 9; 1985 c 414 s 5; 1975 1st ex.s. c 278 s 96; 1961 c 15 s 82.48.090. Prior: 1949 c 49 s 9; Rem. Supp. 1949 s 11219-41.]
Notes:
Effective date—1992 c 154: See note following RCW 82.48.020.
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Refund of excessive tax payment and interest.


title: RCW 82.48.100

text:
This chapter does not apply to:
(1) Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, which are not engaged in carrying persons or property for commercial purposes;
(2) Aircraft registered under the laws of a foreign country;
(3) Aircraft that are owned by a nonresident and registered in another state, if the aircraft remains in this state or is based in this state, or both, for a period less than ninety days;
(4)(a) Aircraft engaged principally in commercial flying that constitutes interstate or foreign commerce, except as provided in (b) of this subsection.
(b) The exemption provided by (a) of this subsection does not apply to aircraft engaged principally in commercial flying that constitutes interstate or foreign commerce when such aircraft will be in this state exclusively for the purpose of continual storage of not less than one full calendar year;
(5) Aircraft owned by the manufacturer thereof while being operated for test or experimental purposes, or for the purpose of training crews for purchasers of the aircraft;
(6) Aircraft being held for sale, exchange, delivery, test, or demonstration purposes solely as stock in trade of an aircraft dealer licensed under Title 14 RCW; and
(7) Aircraft owned by a nonresident of this state if the aircraft is kept at an airport in this state and that airport is jointly owned or operated by a municipal corporation or other governmental entity of this state and a municipal corporation or other governmental entity of another state, and the owner or operator of the aircraft provides the department with proof that the owner or operator has paid all taxes, license fees, and registration fees required by the state in which the owner or operator resides.
[ 2020 c 304 s 5; (2020 c 304 s 4 expired July 1, 2021). Prior: (2013 2nd sp.s. c 13 s 1105 expired July 1, 2021); (2010 1st sp.s. c 12 s 2 expired January 1, 2020); 1999 c 302 s 3; 1965 ex.s. c 173 s 28; 1961 c 15 s 82.48.100; prior: 1955 c 150 s 12; 1949 c 49 s 10; Rem. Supp. 1949 s 11219-42.]
Notes:
Effective date—Expiration date—2020 c 304 ss 3 and 5: See notes following RCW 47.68.250.
Expiration date—2020 c 304 s 4: "Section 4 of this act expires July 1, 2021." [ 2020 c 304 s 8.]
Expiration date—2020 c 304; 2013 2nd sp.s. c 13 ss 1102 and 1105: See note following RCW 47.68.250.
Intent—Findings—Tax preference review—2020 c 304 ss 1-5; 2013 2nd sp.s. c 13 ss 1101-1105: See note following RCW 47.68.250.
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.215.
Application—2010 1st sp.s. c 12: "This act applies to taxes levied for collection in 2011 and thereafter." [ 2010 1st sp.s. c 12 s 3.]
Expiration date—2010 1st sp.s. c 12: "This act expires January 1, 2020." [ 2010 1st sp.s. c 12 s 4.]
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.
PDF
RCW 82.48.100
Exempt aircraft. (Effective July 1, 2031.)
This chapter shall not apply to:
Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, which are not engaged in carrying persons or property for commercial purposes;
Aircraft registered under the laws of a foreign country;
Aircraft which are owned by a nonresident and registered in another state: PROVIDED, That if any such aircraft shall remain in and/or be based in this state for a period of ninety days or longer it shall not be exempt under this section;
Aircraft engaged principally in commercial flying which constitutes interstate or foreign commerce; and aircraft owned by the manufacturer thereof while being operated for test or experimental purposes, or for the purpose of training crews for purchasers of the aircraft;
Aircraft being held for sale, exchange, delivery, test, or demonstration purposes solely as stock in trade of an aircraft dealer licensed under Title 14 RCW;
Aircraft owned by a nonresident of this state if the aircraft is kept at an airport in this state and that airport is jointly owned or operated by a municipal corporation or other governmental entity of this state and a municipal corporation or other governmental entity of another state, and the owner or operator of the aircraft provides the department with proof that the owner or operator has paid all taxes, license fees, and registration fees required by the state in which the owner or operator resides.
[ 1999 c 302 s 3; 1965 ex.s. c 173 s 28; 1961 c 15 s 82.48.100. Prior: 1955 c 150 s 12; 1949 c 49 s 10; Rem. Supp. 1949 s 11219-42.]
Notes:
Effective date—1965 ex.s. c 173: See note following RCW 82.04.050.

catchline: Exempt aircraft. (Effective until July 1, 2031.)


title: RCW 82.48.110

text:
The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such assessment heretofore made except under authority of section 13, chapter 49, Laws of 1949 and section 82.48.110, chapter 15, Laws of 1961 is hereby directed to be canceled: PROVIDED, That any aircraft, whether or not subject to the provisions of this chapter, with respect to which the excise tax imposed by this chapter will not be paid or has not been paid for any year shall be listed and assessed for ad valorem taxation in that year, and the ad valorem tax liability resulting from such listing and assessment shall be collected in the same manner as though this chapter had not been passed: PROVIDED FURTHER, That this chapter shall not be construed to affect any ad valorem tax based upon assessed valuations made in 1948 and/or any preceding year for taxes payable in 1949 or any preceding year, which ad valorem tax liability tax for any such years shall remain payable and collectible in the same manner as though this chapter had not been passed.
[ 1967 ex.s. c 9 s 6; 1961 c 15 s 82.48.110. Prior: 1949 c 49 s 13; Rem. Supp. 1949 s 11219-43.]

catchline: Aircraft not to be subject to ad valorem tax—Exceptions.


title: RCW 82.49.010

text:
(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020. The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor.
(2) A person who is required under chapter 88.02 RCW to register a vessel in this state and who fails to register the vessel in this state or registers the vessel in another state or foreign country and avoids the Washington watercraft excise tax is guilty of a gross misdemeanor and is liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalty imposed in RCW 82.49.080 and penalties and interest provided in chapter 82.32 RCW.
(3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.560. A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.
[ 2014 c 195 s 503; 2010 c 161 s 1044; 2000 c 229 s 5; 1999 c 277 s 8; 1993 c 238 s 6; 1992 c 154 s 3; 1983 2nd ex.s. c 3 s 42; 1983 c 7 s 9.]
Notes:
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Effective date—2000 c 229: See note following RCW 46.16A.030.
Effective date—1992 c 154: See note following RCW 82.48.020.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Credit for 1983 property taxes paid for vessels—1983 c 7:"Property taxes paid for a vessel for 1983 shall be allowed as a credit against tax due under section 9 of this act for the same vessel." [ 1983 c 7 s 25.] "Section 9 of this act" consists of the enactment of RCW 82.49.010.

catchline: Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.


title: RCW 82.49.020

text:
The following are exempt from the tax imposed under this chapter:
(1) Vessels exempt from the registration requirements of chapter 88.02 RCW;
(2) Vessels used exclusively for commercial fishing purposes;
(3) Vessels under sixteen feet in overall length;
(4) Vessels owned and operated by the United States, a state of the United States, or any municipality or political subdivision thereof;
(5) Vessels owned by a nonprofit organization or association engaged in character building of boys and girls under eighteen years of age and solely used for such purposes, as determined by the department for the purposes of RCW 84.36.030; and
(6) Vessels owned and held for sale by a dealer, but not rented on a regular commercial basis.
[ 1984 c 250 s 1; 1983 2nd ex.s. c 3 s 43.]
Notes:
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Partial exemption from ad valorem taxes of ships and vessels exempt from excise tax under RCW 82.49.020(2): RCW 84.36.080.

catchline: Exemptions.


title: RCW 82.49.030

text:
(1) The excise tax imposed under this chapter is due and payable to the department of licensing, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.
(2) Twenty-five percent of the excise tax collected each fiscal year under this chapter must be deposited in the derelict vessel removal account created in RCW 79.100.100. The remaining excise tax collected under this chapter must be deposited in the general fund.
[ 2022 c 124 s 2; 2010 c 161 s 1045; 2000 c 103 s 18; 1991 sp.s. c 16 s 925; 1989 c 393 s 10; 1983 c 7 s 10.]
Notes:
Findings—Intent—2022 c 124: "(1) The legislature finds that the department of natural resources' derelict vessel removal program is seen as a national model for vessel removal, yet funding for the program is not sufficient to remove all sunken and abandoned vessels from state waters.
(2) The legislature finds that since 2002, the department's derelict vessel removal program has removed almost 1,000 vessels and eliminated environmental and habitat threats to some 10.6 cumulative miles of Washington's waters.
(3) The legislature further finds that the number of derelict vessels continues to increase due to insufficient funding to address the increased need as more vessels are added to the list each year, resulting in some vessels lingering for years. Currently, there are around 270 identified vessels of concern, or 7,500 linear feet of vessels. These derelict vessels have critical impacts on water quality, salmon, and southern resident killer whales.
(4) It is the intent of the legislature to provide reliable funding for the derelict vessel removal program to:
(a) Remove all currently known derelict vessels by 2031;
(b) Support enforcement programs to reduce overall vessel abandonment and ensure compliance with vessel registration and insurance requirements;
(c) Increase investments in proactive approaches like the derelict vessel turn-in program;
(d) Utilize the results of a pilot vessel recycling program to work toward a more ongoing, permanent vessel recycling program;
(e) Through the vessel turn-in program and collaborative partnerships, increase capacity to address abandoned and derelict vessels that pose a threat to the public but are not on state-owned aquatic lands; and
(f) Provide additional support to authorized public entities, particularly in more rural areas that lack on-water resources, so they are able to initiate more removals within their jurisdiction." [ 2022 c 124 s 1.]
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.

catchline: Payment of tax—Deposit in general fund and derelict vessel removal account.


title: RCW 82.49.040

text:
The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the current fair market value of vessels. The fair market value of a vessel for the purposes of this chapter shall be based on the most recent purchase price depreciated according to the year of the most recent purchase of the vessel. The most recent purchase price is the consideration, whether money, credit, rights, or other property expressed in terms of money, paid or given or contracted to be paid or given by the purchaser to the seller for the vessel.
[ 1983 c 7 s 11.]

catchline: Depreciation schedule for use in determining fair market value.


title: RCW 82.49.050

text:
(1) If a vessel has been acquired by lease or gift, or the most recent purchase price of a vessel is not known to the owner, the department of revenue shall appraise the vessel before registration.
(2) If after registration the department of revenue determines that the purchase price stated by the owner is not a reasonable representation of the true fair market value of a vessel at the time of purchase, the department of revenue shall appraise the vessel.
(3) If a vessel is homemade, the owner shall make a notarized declaration of fair market value. The fair market value of the vessel for the purposes of this chapter shall be the declared value, unless after registration the department of revenue determines that the declared value is not a reasonable representation of the true fair market value of the vessel in which case the department of revenue shall appraise the vessel.
(4) If the department of revenue appraises a vessel, the fair market value of the vessel for the purposes of this chapter shall be the appraised value. If the vessel has been registered before appraisal, the department of revenue shall refund any overpayment of tax to the owner or notify the owner of any additional tax due. The owner shall pay any additional tax due within thirty days after notification by the department.
[ 1983 c 7 s 12.]

catchline: Appraisal of vessel by department of revenue.


title: RCW 82.49.060

text:
(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.
(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
[ 1993 c 33 s 1; 1983 c 7 s 13.]
Notes:
Effective date—1993 c 33: "This act shall take effect January 1, 1994." [ 1993 c 33 s 8.]

catchline: Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.


title: RCW 82.49.065

text:
(1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350.
(2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the same time the registration fee under chapter 88.02 RCW was paid. The amount of the excise tax that may be refunded includes:
(a) The entire amount of the excise tax, if the entire amount of the registration fee is also refunded; or
(b) Any amount that was greater than the amount due.
(3) Excise tax refunds include interest at the rate specified in RCW 82.32.060.
[ 2010 c 161 s 1046; 2003 c 53 s 405; 1992 c 154 s 4; 1989 c 68 s 3.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Effective date—1992 c 154: See note following RCW 82.48.020.

catchline: Refunds—When, to whom—Amounts.


title: RCW 82.49.080

text:
(1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount:
(a) One hundred dollars for the owner's first violation;
(b) Two hundred dollars for the owner's second violation involving the same or any other vessel; or
(c) Four hundred dollars for the owner's third and successive violations involving the same or any other vessel.
(2) The department of revenue may collect this penalty under the procedures established in chapter 82.32 RCW. The penalty imposed under this section is in addition to any other civil or criminal penalty imposed by law.
[ 2014 c 195 s 502.]
Notes:
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.

catchline: Vessels not registered as required under chapter 88.02 RCW—Penalty.


title: RCW 82.49.900

text: See notes following RCW 82.08.020.

catchline: Construction—Severability—Effective dates—1983 c 7.


title: RCW 82.50.010

text:
(1) "Mobile home" means a mobile home as defined by RCW 46.04.302.
(2) "Park trailer" means a park trailer as defined by RCW 46.04.622.
(3) "Travel trailer" means a travel trailer as defined by RCW 46.04.623.
(4) "Modular home" means a modular home as defined by RCW 46.04.303.
(5) "Camper" means a camper as defined by RCW 46.04.085.
(6) "Motor home" means a motor home as defined by RCW 46.04.305.
(7) "Director" means the director of licensing of the state.
[ 1989 c 337 s 20; 1979 c 107 s 11; 1977 ex.s. c 22 s 6; 1971 ex.s. c 299 s 35; 1967 ex.s. c 149 s 44; 1961 c 15 s 82.50.010. Prior: 1957 c 269 s 1; 1955 c 139 s 1.]
Notes:
Reviser's note: Restored to the RCW November 1, 2000, under the Washington supreme court decision in Amalgamated Transit v. State, 142 Wash.2d 183, 11 P.3d 762 (2000), which declared Initiative Measure No. 695 (chapter 1, Laws of 2000) unconstitutional in its entirety.
Severability—1977 ex.s. c 22: See note following RCW 46.04.302.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

catchline: Definitions.


title: RCW 82.50.060

text:
Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
[ 1961 c 15 s 82.50.060. Prior: 1955 c 139 s 6.]
Notes:
Reviser's note: See note following RCW 82.50.010.

catchline: Tax additional.


title: RCW 82.50.075

text:
During a state of emergency declared under RCW 43.06.010(12), the director, on his or her own motion or at the request of any taxpayer affected by the emergency, may grant extensions of the due date of any taxes payable under this chapter as the director deems proper.
[ 2008 c 181 s 508.]
Notes:
Part headings not law—2008 c 181: See note following RCW 43.06.220.

catchline: Extensions during state of emergency.


title: RCW 82.50.090

text:
It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor.
[ 1961 c 15 s 82.50.090. Prior: 1957 c 269 s 11; 1955 c 139 s 9.]
Notes:
Reviser's note: See note following RCW 82.50.010.

catchline: Unlawful issuance of tax receipt—Penalty.


title: RCW 82.50.170

text:
(1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of the time of payment of the tax on such a form as is prescribed by the department of licensing. The department of licensing shall review such application for refund, and, if it determines that an erroneous payment has been made by the taxpayer, it shall certify the amount to be refunded to the state treasurer that such person is entitled to a refund in such amount together with interest at the rate specified in RCW 82.32.060, and the treasurer shall make such approved refund together with interest at the rate specified in RCW 82.32.060 herein provided for from the general fund and shall mail or deliver the same to the person entitled thereto.
(2) If due to error a person has been required to pay an excise tax under this chapter and a vehicle license fee under Title 46 RCW which amounts to an overpayment of ten dollars or more, such person shall be entitled to a refund of the entire amount of such overpayment, together with interest at the rate specified in RCW 82.32.060, regardless of whether a refund of the overpayment has been requested. If due to error the department or its agents has failed to collect the full amount of the license fee and excise tax due, which underpayment is in the amount of ten dollars or more, the department shall charge and collect such additional amount as will constitute full payment of the tax and any penalties or interest at the rate specified in RCW 82.32.050.
(3) Any person making any false statement in the claim herein mentioned, under which the person obtains any amount of refund to which the person is not entitled under the provisions of this section, is guilty of a gross misdemeanor.
[ 2003 c 53 s 406; 1992 c 154 s 6. Prior: 1989 c 378 s 26; 1989 c 68 s 4; 1981 c 260 s 16; prior: 1975 1st ex.s. c 278 s 97; 1975 1st ex.s. c 9 s 1; 1974 ex.s. c 54 s 9; 1961 c 15 s 82.50.170; prior: 1955 c 139 s 17.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Effective date—1992 c 154: See note following RCW 82.48.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.

catchline: Refund, collection of erroneous amounts—Penalty for false statement.


title: RCW 82.50.250

text:
Whenever this chapter refers to chapter 46.12, 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess.
[ 2011 c 171 s 124; 1967 ex.s. c 149 s 59.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.

catchline: Term "house trailer" construed.


title: RCW 82.50.425

text:
For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this section based on the year of service.
If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows:
(1) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the travel trailer or camper. The department may use an appraisal by the county assessor. In valuing a travel trailer or camper for which the current value or selling price is not indicative of the value of similar travel trailers or campers of the same year and model, the department shall establish a value that more closely represents the average value of similar travel trailers or campers of the same year and model. If the travel trailer or camper is home-built, the value shall not be less than the cost of construction.
(2) The value determined in subsection (1) of this section shall be divided by the applicable percentage listed in this section to establish a value equivalent to a manufacturer's base suggested retail price. The applicable percentage shall be based on the year of service of the travel trailer or camper for which the value is determined.
YEAR OF SERVICE
PERCENTAGE
1
100
2
90
3
84
4
79
5
73
6
65
7
60
8
55
9
50
10
45
11
41
12
37
13
33
14
28
15
24
16
or older
20
[ 1990 c 42 s 323.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Transitional valuation method and tax limitation—1990 c 42: "Notwithstanding any other provision of this act, motor vehicles and travel trailers and campers that are valued under the system in effect before September 1, 1990, shall be valued by using the initial valuation of the vehicle under chapter 82.44 or 82.50 RCW multiplied by the applicable percentage under section 303 or 323 of this act [RCW 82.44.041 or 82.50.425]. Before December 1992 vehicle license expirations, no tax may be imposed on any motor vehicle or travel trailer or camper that is greater than one hundred ten percent of the tax imposed during the registration period in effect before September 1, 1990." [ 1990 c 42 s 326.]
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.

catchline: Valuation of travel trailers and campers.


title: RCW 82.50.435

text:
If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.50.170.
[ 1990 c 42 s 324.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.

catchline: Appeal of valuation.


title: RCW 82.50.440

text:
The county auditor or the department of licensing upon payment of the tax hereunder shall issue a receipt which shall include such information as may be required by the director, including the name of the taxpayer and a description of the travel trailer or camper, which receipt shall be printed by the department of licensing in such form as it deems proper and furnished by the department to the various county auditors of the state. The county auditor shall keep a record of the excise taxes paid hereunder during the calendar year.
[ 1979 c 158 s 242; 1975 1st ex.s. c 9 s 2; 1971 ex.s. c 299 s 59.]
Notes:
Reviser's note: See note following RCW 82.50.010.

catchline: Tax receipt—Records.


title: RCW 82.50.460

text:
Prior to the end of any registration year of a vehicle, the director shall cause to be mailed to the owners of travel trailers or campers, of record, notice of the amount of tax payable during the succeeding registration year. The notice shall contain a legal description of the travel trailer or camper, prominent notice of due dates, and such other information as may be required by the director.
[ 1979 c 123 s 3; 1975 1st ex.s. c 118 s 17; 1971 ex.s. c 299 s 61.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.

catchline: Notice of amount of tax payable—Contents.


title: RCW 82.50.520

text:
The following travel trailers or campers are specifically exempted from the operation of this chapter:
(1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her business.
(2) A travel trailer or camper owned by any government or political subdivision thereof.
(3) A travel trailer or camper owned by a nonresident and currently licensed in another state, unless such travel trailer or camper is required by law to be licensed in this state.
For the purposes of this subsection only, a camper owned by a nonresident shall be considered licensed in another state if the vehicle to which such camper is attached is currently licensed in another state.
(4) Travel trailers eligible to be used under a dealer's license plate, and taxed under *RCW 82.44.030 while so eligible.
[ 2013 c 23 s 338; 1983 c 26 s 4; 1979 c 123 s 4; 1971 ex.s. c 299 s 67.]
Notes:
Reviser's note: (1) See note following RCW 82.50.010.
*(2) RCW 82.44.030 was repealed by 2000 1st sp.s. c 1 s 2.

catchline: Exemptions.


title: RCW 82.50.530

text:
No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation. However, if a park trailer as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with the provisions of Title 84 RCW, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.
[ 1999 c 92 s 1; 1993 c 32 s 1; 1981 c 304 s 32; 1971 ex.s. c 299 s 68.]
Notes:
Reviser's note: See note following RCW 82.50.010.
Application—1999 c 92: "This act is effective for taxes levied in 1999 for collection in 2000 and thereafter." [ 1999 c 92 s 2.]
Applicability—1993 c 32 s 1: "Section 1 of this act shall be effective for taxes levied for collection in 1993 and thereafter." [ 1993 c 32 s 2.]
Severability—1981 c 304: See note following RCW 26.16.030.
Real property defined: RCW 84.04.090.

catchline: Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.


title: RCW 82.50.540

text:
Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided.
[ 1971 ex.s. c 299 s 69.]
Notes:
Reviser's note: See note following RCW 82.50.010.

catchline: Taxed and licensed travel trailers or campers entitled to use of streets and highways.


title: RCW 82.50.901

text:
(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972.
(2) Sections 36 through 50 of this 1971 amendatory act shall be operative and in effect only until and including December 31, 1972, at which time, they, in their entirety, shall expire without any further action of the legislature. The expiration of such sections shall not be construed as affecting any existing right acquired under the expired statutes, nor as affecting any proceeding instituted thereunder, nor any rule, regulation, or order promulgated thereunder, nor any administrative action taken thereunder.
(3) Sections 55 through 76 of this 1971 amendatory act shall take effect on January 1, 1973 without any further action of the legislature.
[ 1971 ex.s. c 299 s 53.]
Notes:
Reviser's note: See note following RCW 82.50.010.

catchline: Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 ss 35-76.


title: RCW 82.51.010

text:
(1) Beginning January 1, 2022, there is levied and collected a heavy equipment rental tax equal to one and one-quarter percent of the rental price on each rental in this state of heavy equipment rental property to a consumer by a heavy equipment rental property dealer.
(2)(a) Each heavy equipment rental property dealer shall add the heavy equipment rental tax to the rental invoice of any rental subject to the heavy equipment rental tax under this section. All heavy equipment rental taxes shall be reported and remitted to the department in a manner and frequency consistent with the reporting and remittance of state sales taxes, and on such forms as the department shall prescribe and approve.
(b) The tax required by this section, to be collected by the heavy equipment rental property dealer, is deemed to be held in trust by the heavy equipment rental property dealer until paid to the department. Any heavy equipment rental property dealer who appropriates or converts the tax collected to the dealer's own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.
(3) The definitions in this subsection apply throughout this chapter, unless the context clearly requires otherwise.
(a) "Consumer" means the same as provided in RCW 82.04.190.
(b) "Heavy equipment rental property" and "heavy equipment rental property dealer" mean the same as provided in RCW 84.36.597.
(c) "Rental price" means the same as "sales price" as defined in RCW 82.08.010.
[ 2020 c 301 s 2.]
Notes:
Application—2020 c 301 s 2: "Section 2 of this act applies only with respect to rental contracts or agreements entered into on or after January 1, 2022." [ 2020 c 301 s 9.]

catchline: Heavy equipment rental tax imposed—Rate—Reporting and remittance—Collection—Penalty—Definitions.


title: RCW 82.51.020

text:
(1) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the motor vehicle fund created in RCW 46.68.070; and
(2) Fifty percent of the receipts from the tax imposed in RCW 82.51.010 must be deposited in the multimodal transportation account created in RCW 47.66.070.
[ 2020 c 301 s 3.]

catchline: Deposits in motor vehicle fund and multimodal transportation account.


title: RCW 82.51.030

text:
(1) The heavy equipment rental tax does not apply to any transaction that the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States, or to the rental of heavy equipment rental property to the state or any of its political subdivisions, or to any municipal corporation.
(2) The heavy equipment rental tax applies to all rentals of heavy equipment rental property made from a rental location in this state where the customer picks up the heavy equipment rental property or from where the heavy equipment rental property is delivered to the consumer in this state. The heavy equipment rental tax does not apply to rentals of heavy equipment rental property made from a rental location in this state and delivered to the consumer outside this state or made from a rental location outside of this state and delivered to the consumer in this state.
(3) There are no other exemptions from this tax.
[ 2020 c 301 s 4.]

catchline: Application—Exemptions.


title: RCW 82.51.040

text:
Chapter 82.32 RCW applies to the administration of the heavy equipment rental tax in this chapter.
[ 2020 c 301 s 5.]

catchline: Administration.


title: RCW 82.51.900

text:
The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.
[ 2020 c 301 s 10.]

catchline: Automatic expiration date and tax preference performance statement exemption—2020 c 301.


title: RCW 82.52.010

text:
The state hereby accepts jurisdiction over all federal areas located within its exterior boundaries to the extent that the power and authority to levy and collect taxes therein is granted by that certain act of the 76th congress of the United States, approved by the president on October 9, 1940, and entitled: "An Act to permit the states to extend their sales, use, and income taxes to persons residing or carrying on business, or to transactions occurring, in federal areas, and for other purposes."
[ 1961 c 15 s 82.52.010. Prior: 1941 c 175 s 1; Rem. Supp. 1941 s 11337-10.]

catchline: State accepts provisions of federal (Buck) act.


title: RCW 82.52.020

text:
From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States located within the exterior boundaries of the state, to the same extent and with the same effect as though such area was not a federal area: PROVIDED, That nothing in this section shall be construed as extending the provisions of this title to the gross income received from, or to sales made for use in performing within a federal military or naval reservation, any contract entered into with the United States of America, or any department or agency thereof or any subcontract made pursuant thereto for which a bid covering such contract or subcontract was submitted prior to October 9, 1940.
[ 1961 c 15 s 82.52.020. Prior: 1941 c 175 s 2; Rem. Supp. 1941 s 11337-11.]

catchline: State's tax laws made applicable to federal areas—Exception.