title: RCW 82.08.02915

text:
The tax levied by RCW 82.08.020 shall not apply to sales to health or social welfare organizations, as defined in RCW 82.04.431, of items necessary for new construction of alternative housing for youth in crisis, so long as the facility will be a licensed agency under chapter 74.15 RCW, upon completion.
[ 1998 c 183 s 1; 1997 c 386 s 56; 1995 c 346 s 1.]
Notes:
Effective date—1997 c 386 ss 56, 57: "Sections 56 and 57 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 1997." [ 1997 c 386 s 71.]
Effective date—1995 c 346: "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 immediately [May 13, 1995]." [ 1995 c 346 s 4.]

catchline: Exemptions—Sales used by health or social welfare organizations for alternative housing for youth in crisis.


doc_type: statute

jurisdiction: wa

title: RCW 82.08.02917

text:
For the purposes of RCW 82.08.02915 and 82.12.02915, "youth in crisis" means any youth under eighteen years of age who is either: Homeless; a runaway from the home of a parent, guardian, or legal custodian; abused; neglected; abandoned by a parent, guardian, or legal custodian; or suffering from a substance abuse or mental disorder.
[ 1995 c 346 s 3.]
Notes:
Effective date—1995 c 346: See note following RCW 82.08.02915.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Youth in crisis—Definition—Limited purpose.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.08.0293

text:
(1) The tax levied by RCW 82.08.020 does not apply to sales of food and food ingredients. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" does not include:
(a) "Alcoholic beverages," which means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume;
(b) "Tobacco," which means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco; and
(c) Cannabis, useable cannabis, or cannabis-infused products.
(2) The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements. The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Bottled water" means water that is placed in a safety sealed container or package for human consumption. Bottled water is calorie free and does not contain sweeteners or other additives except that it may contain: (i) Antimicrobial agents; (ii) fluoride; (iii) carbonation; (iv) vitamins, minerals, and electrolytes; (v) oxygen; (vi) preservatives; and (vii) only those flavors, extracts, or essences derived from a spice or fruit. "Bottled water" includes water that is delivered to the buyer in a reusable container that is not sold with the water.
(b) "Dietary supplement" means any product, other than tobacco, intended to supplement the diet that:
(i) Contains one or more of the following dietary ingredients:
(A) A vitamin;
(B) A mineral;
(C) An herb or other botanical;
(D) An amino acid;
(E) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
(F) A concentrate, metabolite, constituent, extract, or combination of any ingredient described in this subsection;
(ii) Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
(iii) Is required to be labeled as a dietary supplement, identifiable by the "supplement facts" box found on the label as required pursuant to 21 C.F.R. Sec. 101.36, as amended or renumbered as of January 1, 2003.
(c)(i) "Prepared food" means:
(A) Food sold in a heated state or heated by the seller;
(B) Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food; or
(C) Two or more food ingredients mixed or combined by the seller for sale as a single item, except:
(I) Food that is only cut, repackaged, or pasteurized by the seller; or
(II) Raw eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal food and drug administration in chapter 3, part 401.11 of The Food Code, published by the food and drug administration, as amended or renumbered as of January 1, 2003, so as to prevent foodborne illness.
(ii) Food is "sold with eating utensils provided by the seller" if:
(A) The seller's customary practice for that item is to physically deliver or hand a utensil to the customer with the food or food ingredient as part of the sales transaction. If the food or food ingredient is prepackaged with a utensil, the seller is considered to have physically delivered a utensil to the customer unless the food and utensil are prepackaged together by a food manufacturer classified under sector 311 of the North American industry classification system (NAICS);
(B) A plate, glass, cup, or bowl is necessary to receive the food or food ingredient, and the seller makes those utensils available to its customers; or
(C)(I) The seller makes utensils available to its customers, and the seller has more than seventy-five percent prepared food sales. For purposes of this subsection (2)(c)(ii)(C), a seller has more than seventy-five percent prepared food sales if the seller's gross retail sales of prepared food under (c)(i)(A), (c)(i)(C), and (c)(ii)(B) of this subsection equal more than seventy-five percent of the seller's gross retail sales of all food and food ingredients, including prepared food, soft drinks, and dietary supplements.
(II) However, even if a seller has more than seventy-five percent prepared food sales, four servings or more of food or food ingredients packaged for sale as a single item and sold for a single price are not "sold with utensils provided by the seller" unless the seller's customary practice for the package is to physically hand or otherwise deliver a utensil to the customer as part of the sales transaction. Whenever available, the number of servings included in a package of food or food ingredients must be determined based on the manufacturer's product label. If no label is available, the seller must reasonably determine the number of servings.
(III) The seller must determine a single prepared food sales percentage annually for all the seller's establishments in the state based on the prior year of sales. The seller may elect to determine its prepared food sales percentage based either on the prior calendar year or on the prior fiscal year. A seller may not change its elected method for determining its prepared food percentage without the written consent of the department. The seller must determine its annual prepared food sales percentage as soon as possible after accounting records are available, but in no event later than ninety days after the beginning of the seller's calendar or fiscal year. A seller may make a good faith estimate of its first annual prepared food sales percentage if the seller's records for the prior year are not sufficient to allow the seller to calculate the prepared food sales percentage. The seller must adjust its good faith estimate prospectively if its relative sales of prepared foods in the first ninety days of operation materially depart from the seller's estimate.
(iii) "Prepared food" does not include the following items, if sold without eating utensils provided by the seller:
(A) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries), as provided in the "North American industry classification system—United States, 2002";
(B) Food sold in an unheated state by weight or volume as a single item; or
(C) Bakery items. The term "bakery items" includes bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, or tortillas.
(d) "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. Soft drinks do not include beverages that contain: Milk or milk products; soy, rice, or similar milk substitutes; or greater than fifty percent of vegetable or fruit juice by volume.
(3) Notwithstanding anything in this section to the contrary, the exemption of "food and food ingredients" provided in this section applies to food and food ingredients that are furnished, prepared, or served as meals:
(a) Under a state administered nutrition program for the aged as provided for in the older Americans act (P.L. 95-478 Title III) and RCW 74.38.040(6);
(b) That are provided to senior citizens, individuals with disabilities, or low-income persons by a nonprofit organization organized under chapter 24.03A or 24.12 RCW; or
(c) That are provided to residents, sixty-two years of age or older, of a qualified low-income senior housing facility by the lessor or operator of the facility. The sale of a meal that is billed to both spouses of a marital community or both domestic partners of a domestic partnership meets the age requirement in this subsection (3)(c) if at least one of the spouses or domestic partners is at least sixty-two years of age. For purposes of this subsection, "qualified low-income senior housing facility" means a facility:
(i) That meets the definition of a qualified low-income housing project under 26 U.S.C. Sec. 42 of the federal internal revenue code, as existing on August 1, 2009;
(ii) That has been partially funded under 42 U.S.C. Sec. 1485; and
(iii) For which the lessor or operator has at any time been entitled to claim a federal income tax credit under 26 U.S.C. Sec. 42 of the federal internal revenue code.
(4)(a) Subsection (1) of this section notwithstanding, the retail sale of food and food ingredients is subject to sales tax under RCW 82.08.020 if the food and food ingredients are sold through a vending machine. Except as provided in (b) of this subsection, the selling price of food and food ingredients sold through a vending machine for purposes of RCW 82.08.020 is fifty-seven percent of the gross receipts.
(b) For soft drinks, bottled water, and hot prepared food and food ingredients, other than food and food ingredients which are heated after they have been dispensed from the vending machine, the selling price is the total gross receipts of such sales divided by the sum of one plus the sales tax rate expressed as a decimal.
(c) For tax collected under this subsection (4), the requirements that the tax be collected from the buyer and that the amount of tax be stated as a separate item are waived.
[ 2022 c 16 s 152; 2021 c 176 s 5249; 2019 c 8 s 401; 2017 3rd sp.s. c 28 s 101; 2014 c 140 s 22; 2011 c 2 s 301 (Initiative Measure No. 1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 902; (2010 1st sp.s. c 23 s 901 expired July 1, 2010); 2010 c 106 s 216; 2009 c 483 s 2; 2004 c 153 s 201; 2003 c 168 s 301; 1988 c 103 s 1; 1986 c 182 s 1; 1985 c 104 s 1; 1982 1st ex.s. c 35 s 33.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Effective date—2021 c 176: See note following RCW 24.03A.005.
Effective date—2019 c 8 ss 105, 301, 302, 401, and 704: See note following RCW 82.08.010.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
Findings—2011 c 2 (Initiative Measure No. 1107): "The people of the state of Washington in enacting this initiative measure find:
(1) The 2010 legislature adopted legislation that imposed new or higher taxes on many common food and beverage products, increasing the tax burden on Washington consumers and businesses by hundreds of millions of dollars;
(2) Taxes on food and beverages hurt all Washington consumers, and especially hurt lower and middle income taxpayers who can least afford it;
(3) The legislature's tax increases on food and beverages come at a time when Washington residents and businesses already face an economic crisis;
(4) The process the legislature used to increase taxes on food and beverages did not provide adequate public input on or scrutiny of the proposed tax increases;
(5) Washington residents already pay among the highest sales taxes in the country;
(6) The legislature's tax increases on food and beverages hurt Washington food and beverage producers and retail businesses by making their products more costly and less competitive;
(7) The legislature's tax increases on food and beverages will hurt Washington's economy and cause the loss of many local jobs; and
(8) The legislature's tax increases on food and beverages arbitrarily and unfairly impose higher taxes on some food and beverage products but not on others that are similar or essentially the same.
For these reasons, the people repeal the food and beverage taxes imposed by the 2010 legislature." [ 2011 c 2 s 101 (Initiative Measure No. 1107, approved November 2, 2010).]
Construction—2011 c 2 (Initiative Measure No. 1107): "The provisions of this act are to be construed liberally so as to effectuate its intent." [ 2011 c 2 s 501 (Initiative Measure No. 1107, approved November 2, 2010).]
Expiration date—2010 1st sp.s. c 23 ss 106, 901, and 1201: See note following RCW 82.04.2907.
Effective date—2010 1st sp.s. c 23 ss 107, 601, 602, 702, 902, 1202, and 1401-1405: See note following RCW 82.04.2907.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Effective date—2010 c 106: See note following RCW 35.102.145.
Finding—Intent—2009 c 483: "The legislature finds that low-income senior citizens are one of the most vulnerable segments of our population who often find it difficult to find safe and clean housing that is also affordable. The federal government has identified this population as being at risk. The federal government provides income tax credits and favorable financing to encourage developers and operators to provide safe and clean housing for our low-income senior citizens. There are only four such facilities in the state, and it is doubtful that any new ones will be built in the future. These four facilities offer "service packages" to their residents, which may include meals, housekeeping, recreation, laundry, and transportation. Washington's sales and use tax law provides generally that when multiple goods and services are offered for one nonitemized price, the entire transaction is subject to sales or use tax if any of the component goods or services are subject to sales tax. Consequently, in order to provide tax relief to these vulnerable tenants, the legislature intends to establish sales and use tax exemptions for the sale of service packages and to meals sold outside of a service package when provided by the lessor or operator of these senior housing facilities to tenants who are at least sixty-two years old." [ 2009 c 483 s 1.]
Effective date—2009 c 483: "This act takes effect August 1, 2009." [ 2009 c 483 s 6.]
Retroactive effective date—Effective date—2004 c 153: "(1) Section 201 of 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 retroactively takes effect January 1, 2004.
(2) This act takes effect July 1, 2004, except section 201 of this act." [ 2004 c 153 s 501.]
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1988 c 103: "This 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 June 1, 1988." [ 1988 c 103 s 4.]
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.

catchline: Exemptions—Sales of food and food ingredients.


title: RCW 82.08.0294

text:
The tax levied by RCW 82.08.020 shall not apply to sales of feed to persons for use in the cultivating or raising for sale of fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession.
[ 1985 c 148 s 3.]

catchline: Exemptions—Sales of feed for cultivating or raising fish for sale.


title: RCW 82.08.0296

text:
The tax levied by RCW 82.08.020 shall not apply to sales of feed consumed by livestock at a public livestock market.
[ 1986 c 265 s 1.]

catchline: Exemptions—Sales of feed consumed by livestock at a public livestock market.


title: RCW 82.08.0297

text:
(1) The tax levied by RCW 82.08.020 does not apply to sales of eligible foods that are purchased with benefits under the supplemental nutrition assistance program or successor program, notwithstanding anything to the contrary in RCW 82.08.0293.
(2) When a purchase of eligible foods is made with a combination of benefits under the supplemental nutrition assistance program or successor program and cash, check, or similar payment, the cash, check, or similar payment must be applied first to food products exempt from tax under RCW 82.08.0293 whenever possible.
(3) As used in this section:
(a) "Eligible foods" means foods that are eligible for purchase with benefits under the supplemental nutrition assistance program or successor program.
(b) "Supplemental nutrition assistance program" refers to a food assistance program that is administered, at the federal level, by the United States department of agriculture, and was formerly known as the food stamp program.
[ 2011 c 174 s 103; 1998 c 79 s 18; 1987 c 28 s 1.]
Notes:
Effective date—1987 c 28: "This act shall take effect October 1, 1987." [ 1987 c 28 s 3.]

catchline: Exemptions—Sales of food purchased under the supplemental nutrition assistance program.


title: RCW 82.08.0298

text:
The tax levied by RCW 82.08.020 shall not apply to sales of diesel fuel for use in the operation of watercraft in commercial deep sea fishing operations or commercial passenger fishing boat operations by persons who are regularly engaged in the business of commercial deep sea fishing or commercial passenger fishing boat operations outside the territorial waters of this state.
For purposes of this section, a person is not regularly engaged in the business of commercial deep sea fishing or the operation of a commercial passenger fishing boat if the person has gross receipts from these operations of less than five thousand dollars a year.
[ 1987 c 494 s 1.]

catchline: Exemptions—Sales of diesel fuel for use in operating watercraft in commercial deep sea fishing or commercial passenger fishing boat operations outside the state.


title: RCW 82.08.0299

text:
(1) The tax levied by RCW 82.08.020 shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.
(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.
[ 1988 c 61 s 1.]
Notes:
Effective date—1988 c 61: "This act shall take effect July 1, 1988." [ 1988 c 61 s 4.]

catchline: Exemptions—Emergency lodging for homeless persons—Conditions.


title: RCW 82.08.031

text:
The tax levied by RCW 82.08.020 shall not apply to sales to artistic or cultural organizations of objects which are acquired for the purpose of exhibition or presentation to the general public if the objects are:
(1) Objects of art;
(2) Objects of cultural value;
(3) Objects to be used in the creation of a work of art, other than tools; or
(4) Objects to be used in displaying art objects or presenting artistic or cultural exhibitions or performances.
[ 1981 c 140 s 4.]
Notes:
"Artistic or cultural organization" defined: RCW 82.04.4328.

catchline: Exemptions—Sales to artistic or cultural organizations of certain objects acquired for exhibition or presentation.


title: RCW 82.08.0311

text:
The tax levied by RCW 82.08.020 shall not apply to sales of materials and supplies directly used in the packing of fresh perishable horticultural products by any person entitled to a deduction under RCW 82.04.4287 either as an agent or an independent contractor.
[ 1988 c 68 s 1.]

catchline: Exemptions—Sales of materials and supplies used in packing horticultural products.


title: RCW 82.08.0315

text:
(1) As used in this section:
(a) "Production equipment" means the following when used in motion picture or video production or postproduction: Grip and lighting equipment, cameras, camera mounts including tripods, jib arms, steadicams, and other camera mounts, cranes, dollies, generators, helicopter mounts, helicopters rented for motion picture or video production, walkie talkies, vans, trucks, and other vehicles specifically equipped for motion picture or video production or used solely for production activities, wardrobe and makeup trailers, special effects and stunt equipment, video assists, videotape recorders, cables and connectors, telepromoters [teleprompters], sound recording equipment, and editorial equipment.
(b) "Production services" means motion picture and video processing, printing, editing, duplicating, animation, graphics, special effects, negative cutting, conversions to other formats or media, stock footage, sound mixing, rerecording, sound sweetening, sound looping, sound effects, and automatic dialog replacement.
(c) "Motion picture or video production business" means a person engaged in the production of motion pictures and videotapes for exhibition, sale, or for broadcast by a person other than the person producing the motion picture or videotape.
(2) The tax levied by RCW 82.08.020 does not apply to the rental of production equipment, or the sale of production services, to a motion picture or video production business.
(3) The exemption provided for in this section shall not apply to rental of production equipment, or the sale of production services, to a motion picture or video production business that is engaged, to any degree, in the production of erotic material, as defined in RCW 9.68.050.
(4) In order to claim an exemption under this section, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department. The seller shall retain a copy of the certificate for the seller's files.
[ 1997 c 61 s 1; 1995 2nd sp.s. c 5 s 1.]
Notes:
Effective date—1995 2nd sp.s. c 5: "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, 1995." [ 1995 2nd sp.s. c 5 s 3.]

catchline: Exemptions—Rentals or sales related to motion picture or video productions—Exceptions—Certificate.


title: RCW 82.08.0316

text:
The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.
[ 2008 c 228 s 3; 2005 c 11 s 3; 2001 c 235 s 4.]
Notes:
Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.
Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.
Intent—Finding—2001 c 235: See RCW 43.06.450.

catchline: Exemptions—Sales of cigarettes by Indian retailers.


title: RCW 82.08.0317

text:
(1)(a) State sales tax is not imposed on the sale of a motor vehicle: (i) If delivered to a tribe or tribal member in their Indian country, or (ii) if the sale is made to a tribe or tribal member in their Indian country. A tribal member is not required to reside in Indian country for the exemption under this section to apply. However, the tribal member must have tax exempt status as a member of the tribe upon whose Indian country delivery is made.
(b) In order to substantiate the tax exempt status of a tribal member, the seller must require presentation of one of the following:
(i) The buyer's tribal membership or citizenship card;
(ii) The buyer's certificate of tribal enrollment; or
(iii) A letter signed by a tribal official confirming the buyer's tribal membership status.
(c)(i) To establish delivery for purposes of this section, the motor vehicle must be delivered to the tribe or tribal member in their Indian country. The seller must document the delivery by completing a declaration, which must be signed by the seller and the buyer. The declaration must be limited to attestation regarding the location of delivery and the enrollment status of the tribal member. The department may develop a form for the declaration.
(ii) No other proof of delivery may be accepted in place of or required in addition to the requirements in (c)(i) of this subsection.
(2) If the sale is made to the tribe or tribal member in their Indian country, the requirements in subsection (1)(c) of this section do not apply.
(3) The seller must retain copies of the documentation required under subsection (1) of this section for the period required in RCW 82.32.070.
(4) Nothing in this section may be construed to affect, amend, or modify federal law or Washington state tax law as applied to a tribal member or tribe.
(5) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Indian country" has the same meaning as provided in 18 U.S.C. Sec. 1151.
(b) "Tribe" means a federally recognized tribe.
(c) "Tribal member" means an enrolled member of a federally recognized tribe.
[ 2016 c 232 s 1.]

catchline: Exemptions—Sales of motor vehicles to tribes or tribal members.


title: RCW 82.08.0318

text:
(1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.
(2) The definitions in RCW 43.06.505 apply to this section.
[ 2019 c 445 s 305.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 445 s 405.]
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.

catchline: Exemptions—Sales of vapor products by Indian retailers.


title: RCW 82.08.032

text:
The tax imposed by RCW 82.08.020 shall not apply to:
(1) Sales of used park model trailers, as defined in RCW 82.45.032;
(2) The renting or leasing of used park model trailers, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.
[ 2001 c 282 s 3.]
Notes:
Intent—2001 c 282: "It is the intent of the legislature to promote fairness in the application of tax. Therefore, for the purposes of excise tax, park model trailers will be taxed in the same manner as mobile homes." [ 2001 c 282 s 1.]
Effective date—2001 c 282: "This act takes effect August 1, 2001." [ 2001 c 282 s 5.]

catchline: Exemption—Sales, rental, or lease of used park model trailers.


title: RCW 82.08.033

text:
The tax imposed by RCW 82.08.020 shall not apply to:
(1) Sales of used mobile homes as defined in RCW 82.45.032.
(2) The renting or leasing of mobile homes if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of such mobile home is not conducted jointly with the provision of short-term lodging for transients.
[ 1986 c 211 s 2; 1979 ex.s. c 266 s 3.]

catchline: Exemptions—Sales of used mobile homes or rental or lease of mobile homes.


title: RCW 82.08.034

text:
The tax imposed by RCW 82.08.020 shall not apply to:
(1) Sales of used floating homes, as defined in RCW 82.45.032;
(2) The renting or leasing of used floating homes, as defined in RCW 82.45.032, when the rental agreement or lease exceeds thirty days in duration.
[ 1984 c 192 s 3.]

catchline: Exemptions—Sales of used floating homes or rental or lease of used floating homes.


title: RCW 82.08.035

text: See chapter 82.34 RCW.

catchline: Exemption for pollution control facilities.


title: RCW 82.08.036

text:
The tax levied by RCW 82.08.020 shall not apply to consideration: (1) Received as core deposits or credits in a retail or wholesale sale; or (2) received or collected upon the sale of a new replacement vehicle tire as a fee imposed under RCW 70A.205.405. For purposes of this section, the term "core deposits or credits" means the amount representing the value of returnable products such as batteries, starters, brakes, and other products with returnable value added for the purpose of recycling or remanufacturing.
[ 2020 c 20 s 1475; 1989 c 431 s 45.]

catchline: Exemptions—Vehicle battery core deposits or credits—Replacement vehicle tire fees—"Core deposits or credits" defined.


title: RCW 82.08.037

text:
(1) A seller is entitled to a credit or refund for sales taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.
(2) For purposes of this section, "bad debts" does not include:
(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;
(b) Expenses incurred in attempting to collect debt;
(c) Debts sold or assigned by the seller to third parties, where the third party is without recourse against the seller; and
(d) Repossessed property.
(3) If a credit or refund of sales tax is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.
(4) Payments on a previously claimed bad debt are applied first proportionally to the taxable price of the property or service and the sales or use tax thereon, and secondly to interest, service charges, and any other charges.
(5) If the seller uses a certified service provider as defined in RCW 82.32.020 to administer its sales tax responsibilities, the certified service provider may claim, on behalf of the seller, the credit or refund allowed by this section. The certified service provider must credit or refund the full amount received to the seller.
(6) The department must allow an allocation of bad debts among member states to the streamlined sales tax agreement, as defined in RCW 82.58.010(1), if the books and records of the person claiming bad debts support the allocation.
(7) A person's right to claim a credit or refund under this section is not assignable. No person other than the original seller in the transaction that generated the bad debt or, as provided in subsection (5) of this section, a certified service provider, is entitled to claim a credit or refund under this section. If the original seller in the transaction that generated the bad debt has sold or assigned the debt instrument to a third party with recourse, the original seller may claim a credit or refund under this section only after the debt instrument is reassigned by the third party to the original seller.
[ 2010 1st sp.s. c 23 s 1502; 2007 c 6 s 102; 2004 c 153 s 302; 2003 c 168 s 212; 1982 1st ex.s. c 35 s 35.]
Notes:
Intent—2010 1st sp.s. c 23 ss 1502 and 1503: "The legislature intends with sections 1502 and 1503 of this act to supersede the holding of the supreme court of the state of Washington in Puget Sound National Bank v. Department of Revenue, 123 Wn.2d 284 (1994)." [ 2010 1st sp.s. c 23 s 1501.]
Application—2010 1st sp.s. c 23 ss 1502 and 1503: "Sections 1502 and 1503 of this act apply to claims for credit or refund filed with the department of revenue after June 30, 2010." [ 2010 1st sp.s. c 23 s 1719.]
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.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Bad debts—Intent—2004 c 153 ss 302-305: "For the purposes of sections 302 through 305 of this act, the legislature does not intend by any provision of this act relating to bad debts, and did not intend by any provision of chapter 168, Laws of 2003 relating to bad debts, to affect the holding of the supreme court of the state of Washington in Puget Sound National Bank v. the Department of Revenue, 123 Wn. 2nd 284 (1994)." [ 2004 c 153 s 301.]
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.

catchline: Credits and refunds for bad debts.


title: RCW 82.08.040

text:
(1) Every consignee, bailee, factor, or auctioneer selling or calling for bids on personal property belonging to another, is deemed the seller of such personal property within the meaning of this chapter. All sales made by such persons are subject to the provisions of this chapter even though the sale would have been exempt from the tax imposed in this chapter had it been made directly by the owner of the property sold.
(2)(a) Except as provided in (b) of this subsection (2), every consignee, bailee, factor, or auctioneer must collect and remit the amount of tax due under this chapter with respect to sales made or called by that seller.
(b) If the owner of the property sold is engaged in the business of making sales at retail in this state, the tax imposed under this chapter may be remitted by such owner under such rules as the department may adopt.
[ 2009 c 535 s 1105; 1975 1st ex.s. c 278 s 46; 1961 c 15 s 82.08.040. Prior: 1939 c 225 s 8; 1935 c 180 s 18; RRS s 8370-18.]
Notes:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Consignee, factor, bailee, auctioneer deemed seller.


title: RCW 82.08.050

text:
(1) The tax imposed in this chapter must be paid by the buyer to the seller. Each seller must collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the schedule of collections adopted by the department under the provisions of RCW 82.08.060.
(2) The tax required by this chapter, to be collected by the seller, is deemed to be held in trust by the seller until paid to the department. Any seller who appropriates or converts the tax collected to the seller'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) Except as otherwise provided in this section, if any seller fails to collect the tax imposed in this chapter or, having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the seller's own acts or the result of acts or conditions beyond the seller's control, the seller is, nevertheless, personally liable to the state for the amount of the tax.
(4) Sellers are not relieved from personal liability for the amount of the tax unless they maintain proper records of exempt or nontaxable transactions and provide them to the department when requested.
(5) Sellers are not relieved from personal liability for the amount of tax if they fraudulently fail to collect the tax or if they solicit purchasers to participate in an unlawful claim of exemption.
(6) Sellers are not relieved from personal liability for the amount of tax if they accept an exemption certificate from a purchaser claiming an entity-based exemption if:
(a) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller in Washington; and
(b) Washington provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Washington. Graying out exemption reason types on a uniform form and posting it on the department's website is a clear and affirmative indication that the grayed out exemptions are not available.
(7)(a) Sellers are relieved from personal liability for the amount of tax if they obtain a fully completed exemption certificate or capture the relevant data elements required under the streamlined sales and use tax agreement within 90 days, or a longer period as may be provided by rule by the department, subsequent to the date of sale.
(b) If the seller has not obtained an exemption certificate or all relevant data elements required under the streamlined sales and use tax agreement within the period allowed subsequent to the date of sale, the seller may, within 120 days, or a longer period as may be provided by rule by the department, subsequent to a request for substantiation by the department, either prove that the transaction was not subject to tax by other means or obtain a fully completed exemption certificate from the purchaser, taken in good faith.
(c) Sellers are relieved from personal liability for the amount of tax if they obtain a blanket exemption certificate for a purchaser with which the seller has a recurring business relationship. The department may not request from a seller renewal of blanket exemption certificates or updates of exemption certificate information or data elements if there is a recurring business relationship between the buyer and seller. For purposes of this subsection (7)(c), a "recurring business relationship" means at least one sale transaction within a period of 12 consecutive months.
(d) Sellers are relieved from personal liability for the amount of tax if they obtain a copy of a direct pay permit issued under RCW 82.32.087.
(8) The amount of tax, until paid by the buyer to the seller or to the department, constitutes a debt from the buyer to the seller. Any seller who fails or refuses to collect the tax as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor.
(9)(a) Except as otherwise provided in this subsection (9), the tax required by this chapter to be collected by the seller must be stated separately from the selling price in any sales invoice or other instrument of sale. Except as otherwise provided in this subsection, for purposes of determining the tax due from the buyer to the seller and from the seller to the department it must be conclusively presumed that the selling price quoted in any price list, sales document, contract or other agreement between the parties does not include the tax imposed by this chapter. But if the seller advertises the price as including the tax or that the seller is paying the tax, the advertised price may not be considered the selling price.
(b) The tax required by this chapter to be collected by the seller need not be stated separately from the selling price or collected separately from the buyer on the following:
(i) All retail sales through vending machines; or
(ii) Retail sales of medical equipment paid by a health insurance provider, if the following conditions are met:
(A) The payment for the medical equipment is a fixed amount set by contract between the medical supply vendor and the health insurance provider; and
(B) The medical supply vendor is not entitled to collect the balance from the covered person, or other persons, after contractual amounts are paid by the health insurance provider.
(c) The department shall adopt rules as may be necessary to administer the provisions of this section.
(10) Where a buyer has failed to pay to the seller the tax imposed by this chapter and the seller has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the buyer for collection of the tax. If the department proceeds directly against the buyer for collection of the tax as authorized in this subsection, the department may add a penalty of 10 percent of the unpaid tax to the amount of the tax due for failure of the buyer to pay the tax to the seller, regardless of when the tax may be collected by the department. In addition to the penalty authorized in this subsection, all of the provisions of chapter 82.32 RCW, including those relative to interest and penalties, apply. For the sole purpose of applying the various provisions of chapter 82.32 RCW, the 25th day of the month following the tax period in which the purchase was made will be considered as the due date of the tax.
(11) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Exemption certificate" means documentation furnished by a buyer to a seller to claim an exemption from sales tax. An exemption certificate includes a reseller permit or other documentation authorized in RCW 82.04.470 furnished by a buyer to a seller to substantiate a wholesale sale.
(b) "Health insurance provider" includes, but is not limited to, commercial insurers, the medicaid program, and the medicare program.
(c) "Seller" includes a certified service provider, as defined in RCW 82.32.020, acting as agent for the seller.
[ 2025 c 411 s 3; 2017 3rd sp.s. c 28 s 211; 2010 c 112 s 8; 2010 c 106 s 217. Prior: 2009 c 563 s 206; 2009 c 289 s 2; 2007 c 6 s 1202; prior: 2003 c 168 s 203; 2003 c 76 s 3; 2003 c 53 s 400; 2001 c 188 s 4; 1993 sp.s. c 25 s 704; 1992 c 206 s 2; 1986 c 36 s 1; 1985 c 38 s 1; 1971 ex.s. c 299 s 7; 1965 ex.s. c 173 s 15; 1961 c 15 s 82.08.050; prior: 1951 c 44 s 1; 1949 c 228 s 6; 1941 c 71 s 3; 1939 c 225 s 11; 1937 c 227 s 7; 1935 c 180 s 21; Rem. Supp. 1949 s 8370-21.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2025 c 411: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2025 c 411 s 6.]
Findings—Intent—2017 3rd sp.s. c 28 ss 201-214: See note following RCW 82.08.0531.
Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.
Retroactive application—2010 c 112: See note following RCW 82.32.780.
Effective date—2010 c 106: See note following RCW 35.102.145.
Finding—Intent—Construction—Effective date—Reports and recommendations—2009 c 563: See notes following RCW 82.32.780.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Intent—2003 c 76: "It is the intent of the legislature to exempt from business and occupation tax and to relieve from the obligation to collect sales and use tax from certain sellers with very limited connections to Washington. These sellers are currently relieved from the obligation to collect sales and use tax because of the provisions of the federal internet tax freedom act. The legislature intends to continue to relieve these particular sellers from that obligation in the event that the federal internet tax freedom act is not extended. The legislature further intends that any relief from tax obligations provided by this act expire at such time as the United States congress grants individual states the authority to impose sales and use tax collection duties on remote sellers, or a court of competent jurisdiction, in a judgment not subject to review, determines that a state can impose sales and use tax collection duties on remote sellers." [ 2003 c 76 s 1.]
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Finding—Intent—Effective date—2001 c 188: See notes following RCW 82.32.087.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective date—1992 c 206: See note following RCW 82.04.170.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Project on exemption reporting requirements: RCW 82.32.440.

catchline: Buyer to pay, seller to collect tax—Statement of tax—Exception—Penalties.


title: RCW 82.08.052

text:
(1)(a) From October 1, 2018, through December 31, 2019, a seller is obligated to collect and remit to the department the taxes imposed under this chapter, except as otherwise provided in RCW 82.08.0531(2) and this subsection, if the seller, in the current or immediately preceding calendar year, had:
(i) More than one hundred thousand dollars of cumulative gross receipts from this state;
(ii) Subject to the limitation in (c)(ii) of this subsection (1), two hundred or more separate transactions for the delivery of products into this state; or
(iii) Subject to the limitation in RCW 82.32.531, physical presence in this state under RCW 82.04.067.
(b) Cumulative gross receipts counting toward the threshold in (a)(i) of this subsection include a person's gross income of the business from all retail sales made by the seller and sourced to this state under RCW 82.32.730.
(c)(i) Transactions counting toward the threshold in (a)(ii) of this subsection include all retail sales transactions made by the seller and sourced to this state under RCW 82.32.730.
(ii) From March 14, 2019, a seller is relieved of the obligation to collect the taxes imposed under this chapter and remit those taxes to the department if that obligation arose solely based on the threshold in (a)(ii) of this subsection.
(iii) For purposes of the threshold in (a)(ii) of this subsection "transaction" means an agreement to furnish a product or products for consideration, and includes a sale as defined in RCW 82.04.040.
(iv) The term "transaction" does not include an agreement if the agreement is canceled or rescinded before any of the products are delivered to the buyer or other recipient designated by the buyer, the seller retains no part of the consideration from the buyer, and the seller did not collect from the buyer any tax imposed or authorized under this title.
(v) With regard to agreements requiring multiple payments by the consumer, such as a lease, rental, or installment sale, such agreements count as a single transaction for purposes of this subsection, regardless of the number of payments required under the agreement. However, any modification of such an agreement that provides for additional payments is counted as an additional transaction.
(d)(i) Subject to (b) and (c) of this subsection (1), for a marketplace facilitator, receipts and transactions counting toward the thresholds in (a)(i) and (ii) of this subsection include, in addition to the cumulative gross receipts and separate transactions of its own sales, the cumulative gross receipts and separate transactions from sales by all marketplace sellers through the marketplace facilitator's marketplace, including marketplace sellers that are not obligated to collect the taxes under this chapter pursuant to the provisions of this section.
(ii) For a purchase made by one consumer through a marketplace facilitator, where the purchase involves sales by multiple marketplace sellers, the purchase is deemed to be one transaction for the marketplace facilitator and one transaction apiece for each marketplace seller.
(2) Beginning January 1, 2020, a seller with a substantial nexus with this state under RCW 82.04.067 is obligated to collect and remit to the department the taxes imposed under this chapter.
(3)(a) For purposes of this section, the following definitions apply:
(i) "Apportionable income" has the same meaning as provided in RCW 82.04.460.
(ii) "Gross income of the business" has the same meaning as provided in RCW 82.04.080.
(iii) "Product" has the same meaning as provided in RCW 82.32.023.
(b) The definitions in RCW 82.13.010 apply to this section through June 30, 2019.
(4)(a) A seller whose obligation to collect the taxes imposed under this chapter arises after October 1, 2018, must begin collecting taxes imposed under this chapter as follows:
(i) For a remote seller, on the first day of the first calendar month that is at least thirty days from the date that the remote seller becomes required under subsection (1) or (2) of this section to collect the taxes imposed under this chapter.
(ii) For a seller that has a physical presence in this state, immediately upon establishing a tax collection obligation under subsection (1)(a)(iii) or (2) of this section.
(b) Nothing in this subsection (4) affects the ongoing tax collection obligation of any seller that was required, or elected, to collect the taxes imposed under this chapter on or before October 1, 2018.
(5) This section is subject to RCW 82.32.762.
[ 2019 c 8 s 106; 2015 3rd sp.s. c 5 s 202.]
Notes:
Effective date—2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Application—2017 c 323 s 305: "Section 305 of this act applies retroactively for the period January 1, 2015, through December 31, 2015." [ 2017 c 323 s 306.]
Construction—2017 c 323: "Nothing in section 204, chapter 5, Laws of 2015 3rd sp. sess. may be construed as affecting the taxable status in calendar year 2015 of any person with a substantial nexus with this state under RCW 82.04.067 any time on or after January 1, 2015, and before September 1, 2015, with respect to business and occupation taxes on apportionable activities as defined in RCW 82.04.460." [ 2017 c 323 s 305.]
Effective dates—2015 3rd sp.s. c 5: "(1) Except as provided otherwise in this section, 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 August 1, 2015.
(2) Part II of 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 September 1, 2015." [ 2015 3rd sp.s. c 5 s 501.]
Finding—Intent—2015 3rd sp.s. c 5: "(1) The commerce clause of the United States Constitution as currently interpreted by the United States supreme court prohibits states from imposing sales or use tax collection obligations on out-of-state businesses unless the business has a substantial nexus with the taxing state.
(2) The legislature recognizes that under the United States supreme court's decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), a substantial nexus for sales and use tax collection purposes requires that the taxpayer have a physical presence in the taxing state.
(3) The legislature further recognizes that the requisite physical presence can be established directly through a taxpayer's own activities in the taxing state, or indirectly, through independent contractors, agents, or other representatives who act on behalf of the taxpayer in the taxing state.
(4) However, the legislature finds that because the United States supreme court has not clearly defined the circumstances under which a physical presence is sufficient to establish a substantial nexus for tax purposes, frequent conflicts have arisen throughout the country among state taxing authorities, taxpayers, tax practitioners, and courts.
(5) Therefore, the legislature intends to provide more clarity for out-of-state sellers that compensate Washington residents for referring customers to the out-of-state seller by providing clear statutory guidelines for determining when these out-of-state sellers are required to collect Washington's retail sales tax." [ 2015 3rd sp.s. c 5 s 201.]

catchline: Remote seller—Nexus.


title: RCW 82.08.0531

text:
(1) For purposes of this chapter and chapters 82.04 and 82.12 RCW, a marketplace facilitator is deemed to be an agent of any marketplace seller making retail sales through the marketplace facilitator's marketplace.
(2) Beginning October 1, 2018, marketplace facilitators subject to a tax collection obligation under RCW 82.08.052 (1) or (2) must collect and remit to the department retail sales tax on all taxable retail sales made or facilitated by the marketplace facilitator, whether in its own right or as an agent of a marketplace seller, regardless of whether the marketplace seller is subject to a tax collection obligation under RCW 82.08.052 (1) or (2). Beginning January 1, 2020, the collection obligation of a marketplace facilitator under this chapter also applies to any other taxes and fees, as defined under RCW 82.02.260, that are imposed on a retail sale made or facilitated by the marketplace facilitator, whether in its own right or as an agent of a marketplace seller, regardless of whether the marketplace seller has a tax collection obligation under RCW 82.08.052 (1) or (2).
(3) In addition to other applicable recordkeeping requirements, the department may require a marketplace facilitator to provide or make available to the department any information the department determines is reasonably necessary to enforce the provisions of this chapter and *chapter 82.13 RCW. Such information may include documentation of sales made by marketplace sellers through the marketplace facilitator's marketplace. The department may prescribe by rule the form and manner for providing this information.
(4)(a) Beginning July 1, 2019, to ensure that marketplace sellers have the necessary information to timely and accurately file their excise tax returns with the department pursuant to RCW 82.32.045, a marketplace facilitator must, at a minimum, provide each of its marketplace sellers with access, through a written report or other means, to gross sales information for all Washington sales made as an agent of the marketplace seller under this section during the immediately preceding month. Marketplace facilitators must provide such access within fifteen calendar days following the end of each month.
(b) If a marketplace seller does not receive the gross sales information for all Washington sales through a marketplace facilitator, as required under (a) of this subsection (4), the marketplace seller may determine its business and occupation tax liability under chapter 82.04 RCW based on a reasonable method of estimating Washington sales as may be required or approved by the department.
(c) For purposes of this subsection, "Washington sales" means any sale sourced to this state under RCW 82.32.730, regardless of whether the sale is a retail sale.
(5) If a marketplace facilitator has fully complied with the requirements of subsection (4)(a) of this section, the marketplace facilitator is relieved of liability under this chapter and chapter 82.12 RCW for failure to collect the correct amount of tax to the extent that the marketplace facilitator can show to the department's satisfaction that the error was due to incorrect information given to the marketplace facilitator by the marketplace seller, unless the marketplace facilitator and marketplace seller are affiliated persons. Where the marketplace facilitator is relieved of liability under this subsection (5), the marketplace seller is solely liable for the amount of uncollected tax due.
(6)(a) Subject to the limits in (b) and (c) of this subsection (6), a marketplace facilitator that has fully complied with the requirements of subsection (4)(a) of this section is relieved of liability under this chapter and chapter 82.12 RCW for the failure to collect tax on taxable retail sales to the extent that the marketplace facilitator can show to the department's satisfaction that:
(i) The taxable retail sale was made through the marketplace facilitator's marketplace;
(ii) The taxable retail sale was made solely as the agent of a marketplace seller, and the marketplace facilitator and marketplace seller are not affiliated persons; and
(iii) The failure to collect sales tax was not due to an error in sourcing the sale under RCW 82.32.730.
(b) Liability relief for a marketplace facilitator under (a) of this subsection (6) for a calendar year is limited as follows:
(i) For calendar year 2018, the liability relief may not exceed ten percent of the total tax due under this chapter and chapter 82.12 RCW on taxable retail sales facilitated by the marketplace facilitator as agent of a marketplace seller and sourced to this state under RCW 82.32.730 during the same calendar year.
(ii) For calendar year 2019, the liability relief may not exceed five percent of the total tax due under this chapter and chapter 82.12 RCW on taxable retail sales by the marketplace facilitator as agent of a marketplace seller and sourced to this state under RCW 82.32.730 during the same calendar year.
(iii) The provisions of this subsection (6) do not apply to retail sales made after December 31, 2019.
(c) For purposes of this subsection (6), a retail sale is deemed to be facilitated by a marketplace facilitator when the marketplace facilitator either:
(i) Accepts the order for the product;
(ii) Communicates to the marketplace seller the buyer's offer to purchase the product;
(iii) Accepts the buyer's payment for the product; or
(iv) Delivers or arranges for delivery of the product.
(d) Where the marketplace facilitator is relieved of liability under this subsection (6), the marketplace seller is also relieved of liability for the amount of uncollected tax due, subject to the limitations in subsection (7) of this section.
(e) The department may by rule determine the manner in which a taxpayer may claim the liability relief provided under this subsection.
(7) Except as otherwise provided in this section, a marketplace seller obligated to collect the taxes imposed under this chapter and chapter 82.12 RCW is not required to collect such taxes on all taxable retail sales through a marketplace operated by a marketplace facilitator if the marketplace seller has obtained documentation from the marketplace facilitator indicating that the marketplace facilitator is registered with the department and will collect all applicable taxes due under this chapter and chapter 82.12 RCW on all taxable retail sales made on behalf of the marketplace seller through the marketplace operated by the marketplace facilitator. The documentation required by this subsection (7) must be provided in a form and manner prescribed by or acceptable to the department. This subsection (7) does not relieve a marketplace seller from liability for uncollected taxes due under this chapter or chapter 82.12 RCW resulting from a marketplace facilitator's failure to collect the proper amount of tax due when the error was due to incorrect information given to the marketplace facilitator by the marketplace seller.
(8) No class action may be brought against a marketplace facilitator in any court of this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this subsection affects a purchaser's right to seek a refund from the department as provided under chapter 82.32 RCW.
(9) Nothing in this section affects the obligation of any purchaser to remit sales or use tax and any other applicable taxes and fees, as to any applicable taxable transaction in which the seller or the seller's agent does not collect and remit sales tax.
[ 2021 c 145 s 10; 2019 c 8 s 201; 2017 3rd sp.s. c 28 s 203.]
Notes:
*Reviser's note: Chapter 82.13 RCW was repealed by 2019 c 8 s 301.
Effective date—2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Findings—Intent—2017 3rd sp.s. c 28 ss 201-214: "(1) The legislature finds that states fail to collect more than twenty-three billion dollars annually in sales taxes from remote sales over the internet and through catalogs. The legislature further finds that Washington and its local governments will lose out on an estimated three hundred fifty-three million dollars in sales and use taxes in fiscal year 2018 from remote sales, reducing funds that would otherwise be available for the public education system, health care services, infrastructure, and other vital public services.
(2) The legislature finds that Colorado adopted a law requiring out-of-state retailers that do not collect Colorado's sales tax to report tax-related information to their Colorado customers and the Colorado department of revenue. The legislature further finds that in 2016 the United States court of appeals for the tenth circuit upheld that law.
(3) The legislature intends by this act to address the significant harm and unfairness brought about by the physical presence nexus rule. To achieve this objective, this act adopts a new program. Under the new program, remote sellers meeting a specified threshold of gross receipts from retail sales into this state would have the option to either collect retail sales or use tax on taxable retail sales into this state or comply with certain sales and use tax notice and reporting provisions. This option is also available to other persons such as marketplace facilitators for facilitated sales on behalf of third-party remote sellers. The sales and use tax notice and reporting provisions in this act are similar to the multistate tax commission's draft model sales and use tax notice and reporting statute and Colorado's sales and use tax notice and reporting law." [ 2017 3rd sp.s. c 28 s 201.]
Existing rights and liability—2017 3rd sp.s. c 28: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2017 3rd sp.s. c 28 s 602.]
Severability—2017 3rd sp.s. c 28: "(1) 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.
(2) If the department of revenue is prevented from enforcing chapter 82.08 or 82.12 RCW against persons without a physical presence in this state because any provision of this act or its application to any person or circumstance is held invalid, the department of revenue must impose such provisions to the fullest extent allowed under the Constitution and laws of the United States." [ 2017 3rd sp.s. c 28 s 603.]
Application—2017 3rd sp.s. c 28: "The tax collection, reporting, and payment obligations imposed by this act apply prospectively only." [ 2017 3rd sp.s. c 28 s 604.]
Effective dates—2018 c 92; 2017 3rd sp.s. c 28: "(1) Except as otherwise provided in this section, 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.
(2) Sections 101 through 106 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect August 1, 2017.
(3) Section 213 of 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 23, 2017.
(4) Part III of 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, 2017.
(5) Sections 107 through 109 and 502 of this act take effect January 1, 2018." [ 2018 c 92 s 2; 2017 3rd sp.s. c 28 s 605.]

catchline: Marketplace facilitators—When deemed seller agents—Recordkeeping—Liability.


title: RCW 82.08.054

text:
Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.
[ 2003 c 168 s 210.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

catchline: Computation of tax due.


title: RCW 82.08.055

text:
A seller may advertise the price as including the tax or that the seller is paying the tax, subject to the following conditions:
(1) Unless the advertised price is one in a listed series, the words "tax included" are stated immediately following the advertised price and in print size at least half as large as the advertised price;
(2) If the advertised prices are listed in a series, the words "tax included in all prices" are placed conspicuously at the head of the list and in the same print size as the advertised prices;
(3) If a price is advertised as "tax included," the price listed on any price tag shall be shown in the same manner; and
(4) All advertised prices and the words "tax included" are stated in the same medium, be it oral or visual, and if oral, in substantially the same inflection and volume.
[ 1985 c 38 s 2.]

catchline: Advertisement of price.


title: RCW 82.08.060

text:
The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be collected by the seller from the buyer under this chapter. The methods and schedules prescribed shall be adopted so as to eliminate the collection of fractions of one cent and so as to provide that the aggregate collections of all taxes by the seller shall, insofar as practicable, equal the amount of tax imposed by this chapter. Such schedules may provide that no tax need be collected from the buyer upon sales below a stated sum and may be amended from time to time to accomplish the purposes set forth herein.
[ 1975 1st ex.s. c 278 s 47; 1961 c 15 s 82.08.060. Prior: 1951 c 44 s 2; 1941 c 76 s 4; 1935 c 180 s 22; Rem. Supp. 1941 s 8370-22.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Collection of tax—Methods and schedules.


title: RCW 82.08.064

text:
(1) A sales and use tax rate change under this chapter or chapter 82.12 RCW shall be imposed (a) no sooner than seventy-five days after its enactment into law and (b) only on the first day of January, April, July, or October.
(2) Subsection (1) of this section does not apply to the tax rate change in section 301, chapter 361, Laws of 2003.
(3)(a) A sales and use tax rate increase under this chapter or chapter 82.12 RCW imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A sales and use tax rate decrease under this chapter or chapter 82.12 RCW imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
[ 2003 c 361 s 304; 2003 c 168 s 205; 2000 c 104 s 3.]
Notes:
Reviser's note: This section was amended by 2003 c 168 s 205 and by 2003 c 361 s 304, 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).
Application—Local service ending after August 1, 2013—2013 2nd sp.s. c 8: See note following RCW 82.08.0289.
Findings—2003 c 361: See note following RCW 82.38.030.
Effective dates—2003 c 361: See note following RCW 82.08.020.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—Effective date—2000 c 104: See notes following RCW 82.14.055.

catchline: Tax rate changes.


title: RCW 82.08.066

text:
For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.
[ 2002 c 67 s 5.]
Notes:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.

catchline: Deemed location for mobile telecommunications services.


title: RCW 82.08.080

text:
(1) The department of revenue may authorize a seller to pay the tax levied under this chapter upon sales made under conditions of business such as to render impracticable the collection of the tax as a separate item and waive collection of the tax from the customer. Where sales are made by a vending machine that results in delivery of the merchandise in single purchases of smaller value than the minimum sale upon which a one cent tax may be collected from the purchaser, according to the schedule provided by the department under authority of RCW 82.08.060, and where the design of the sales device is such that multiple sales of items are not possible or cannot be detected so as practically to assess a tax, in such a case the selling price for the purposes of the tax imposed under RCW 82.08.020 shall be sixty percent of the gross receipts of the vending machine through which such sales are made.
(2) No such authority shall be granted except upon application to the department and unless the department, after hearing, finds that the conditions of the applicant's business are such as to render impracticable the collection of the tax in the manner otherwise provided. The department, by rule, may provide that the applicant, under this section, furnish a proper bond sufficient to secure the payment of the tax.
(3) "Vending machine" means a machine or other mechanical device that accepts payment and:
(a) Dispenses tangible personal property;
(b) Provides facilities for installing, repairing, cleaning, altering, imprinting, or improving tangible personal property; or
(c) Provides a service to the buyer.
[ 2004 c 153 s 409; 1986 c 36 s 2; 1975 1st ex.s. c 278 s 48; 1963 c 244 s 2; 1961 c 15 s 82.08.080. Prior: 1937 c 227 s 8; 1935 c 180 s 24; RRS s 8370-24.]
Notes:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Vending machine and other sales.


title: RCW 82.08.090

text:
In the case of installment sales and leases of personal property, the department of revenue, by regulation, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
[ 1975 1st ex.s. c 278 s 49; 1961 c 15 s 82.08.090. Prior: 1959 ex.s. c 3 s 8; 1959 c 197 s 4; prior: 1941 c 178 s 9, part; 1939 c 225 s 12, part; 1935 c 180 s 25, part; Rem. Supp. 1941 s 8370-25, part.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Installment sales and leases.


title: RCW 82.08.100

text:
The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.08.037.
[ 2013 c 23 s 318; 2004 c 153 s 303; 1982 1st ex.s. c 35 s 37; 1975 1st ex.s. c 278 s 50; 1961 c 15 s 82.08.100. Prior: 1959 ex.s. c 3 s 9; 1959 c 197 s 5; prior: 1941 c 178 s 9, part; 1939 c 225 s 12, part; 1935 c 180 s 25, part; Rem. Supp. 1941 s 8370-25, part.]
Notes:
Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Cash receipts taxpayers—Bad debts.


title: RCW 82.08.110

text:
In the case of a person who has no fixed place of business and sells from one or more vehicles, each such vehicle shall constitute a "place of business" within the meaning of chapter 82.32 RCW.
[ 1961 c 15 s 82.08.110. Prior: 1935 c 180 s 26; RRS s 8370-26.]

catchline: Sales from vehicles.


title: RCW 82.08.120

text:
Whoever, excepting as expressly authorized by this chapter, refunds, remits, or rebates to a buyer, either directly or indirectly and by whatever means, all or any part of the tax levied by this chapter shall be guilty of a misdemeanor. The violation of this section by any person holding a license granted by the state or any political subdivision thereof shall be sufficient grounds for the cancellation of the license of such person upon written notification by the department of revenue to the proper officer of the department granting the license that such person has violated the provisions of this section. Before any license shall be canceled hereunder, the licensee shall be entitled to a hearing before the department granting the license under such regulations as the department may prescribe.
[ 1985 c 38 s 4; 1975 1st ex.s. c 278 s 51; 1961 c 15 s 82.08.120. Prior: 1939 c 225 s 13; 1935 c 180 s 27; RRS s 8370-27.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Refunding or rebating of tax by seller prohibited—Penalty.


title: RCW 82.08.130

text:
(1) If a buyer normally is engaged in both consuming and reselling certain types of personal property, the retail sale of which is taxable under this chapter, and the buyer is not able to determine at the time of purchase whether the particular property acquired will be consumed or resold, the buyer may use a reseller permit or other documentation authorized under RCW 82.04.470 for the entire purchase if the buyer principally resells the property according to the general nature of the buyer's business. The buyer must account for the value of any articles purchased with a reseller permit or other documentation authorized under RCW 82.04.470 that is used by the buyer and remit the deferred sales tax on the property to the department.
(2) A buyer who pays a tax on all purchases and subsequently resells property or services at retail, without intervening use by the buyer, must collect the tax from the purchaser as otherwise provided by law and is entitled to a deduction on the buyer's tax return equal to the cost to the buyer of the property or service resold upon which retail sales tax has been paid. The deduction is allowed only if the taxpayer keeps and preserves records that include the names of the persons from whom the property or services were purchased, the date of the purchase, the type of property or services, the amount of the purchase, and the tax that was paid.
(3) The department must provide by rule for the refund or credit of retail sales tax paid by a buyer for purchases that are later resold without intervening use by the buyer or for purchases that would otherwise have met the definition of wholesale sale if the buyer had provided the seller with a reseller permit or other documentation as authorized in RCW 82.04.470.
(4) Nothing in this section may be construed to authorize a deduction or credit in respect to the purchase of services if the services are not of a type that can be sold at wholesale under the definition of wholesale sale in RCW 82.04.060.
[ 2010 c 112 s 9. Prior: 2009 c 563 s 207; 2009 c 535 s 1106; 1993 sp.s. c 25 s 702.]
Notes:
Retroactive application—2010 c 112: See note following RCW 82.32.780.
Finding—Intent—Construction—Effective date—Reports and recommendations—2009 c 563: See notes following RCW 82.32.780.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Reseller's permit: RCW 82.04.470 and 82.32.291.

catchline: Reseller's permit—Purchase and resale—Rules.


title: RCW 82.08.140

text:
The provisions of RCW 82.04.470 and all of the provisions of chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1961 c 15 s 82.08.140. Prior: 1935 c 180 s 30; RRS s 8370-30.]

catchline: Administration.


title: RCW 82.08.145

text:
When computing the tax levied by RCW 82.08.020, if a shipment consists of taxable tangible personal property and nontaxable tangible personal property, and delivery charges are included in the sales price, the seller must collect and remit tax on the percentage of delivery charges allocated to the taxable tangible personal property, but does not have to collect and remit tax on the percentage allocated to exempt tangible personal property. The seller may use either of the following percentages to determine the taxable portion of the delivery charges:
(1) A percentage based on the total sales price of the taxable tangible personal property compared to the total sales price of all tangible personal property in the shipment; or
(2) A percentage based on the total weight of the taxable tangible personal property compared to the total weight of all tangible personal property in the shipment.
[ 2007 c 6 s 801.]
Notes:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.

catchline: Delivery charges.


title: RCW 82.08.150

text:
(1) There is levied and collected a tax upon each retail sale of spirits in the original package at the rate of fifteen percent of the selling price.
(2) There is levied and collected a tax upon each sale of spirits in the original package at the rate of ten percent of the selling price on sales by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to restaurant spirits retailers.
(3) There is levied and collected an additional tax upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of one dollar and seventy-two cents per liter.
(4) An additional tax is imposed equal to fourteen percent multiplied by the taxes payable under subsections (1), (2), and (3) of this section.
(5) An additional tax is imposed upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of seven cents per liter. All revenues collected during any month from this additional tax must be deposited in the state general fund by the twenty-fifth day of the following month.
(6)(a) An additional tax is imposed upon retail sale of spirits in the original package at the rate of three and four-tenths percent of the selling price.
(b) An additional tax is imposed upon retail sale of spirits in the original package to a restaurant spirits retailer at the rate of two and three-tenths percent of the selling price.
(c) An additional tax is imposed upon each sale of spirits in the original package by a spirits distributor licensee or other licensee acting as a spirits distributor pursuant to Title 66 RCW to a restaurant spirits retailer and upon each retail sale of spirits in the original package by a licensee of the board at the rate of forty-one cents per liter.
(d) All revenues collected during any month from additional taxes under this subsection must be deposited in the state general fund by the twenty-fifth day of the following month.
(7)(a) An additional tax is imposed upon each retail sale of spirits in the original package at the rate of one dollar and thirty-three cents per liter.
(b) All revenues collected during any month from additional taxes under this subsection must be deposited by the twenty-fifth day of the following month into the general fund.
(8) The tax imposed in RCW 82.08.020 does not apply to sales of spirits in the original package.
(9) The taxes imposed in this section must be paid by the buyer to the seller, and each seller must collect from the buyer the full amount of the tax payable in respect to each taxable sale under this section. The taxes required by this section to be collected by the seller must be stated separately from the selling price, and for purposes of determining the tax due from the buyer to the seller, it is conclusively presumed that the selling price quoted in any price list does not include the taxes imposed by this section. Sellers must report and return all taxes imposed in this section in accordance with rules adopted by the department.
(10)(a) Except as otherwise provided in this subsection, the terms, "spirits" and "package" have the same meaning as provided in chapter 66.04 RCW.
(b) Until July 1, 2023, for the purposes of the taxes imposed under this section, the term "spirits" does not include mini-bottles of spirits sold by a person who possesses a valid endorsement under section 2(6), chapter 48, Laws of 2021 and is licensed as a spirits, beer, and wine restaurant under RCW 66.24.400.
(c) For the purposes of this subsection, "mini-bottles of spirits" means an original factory-sealed container holding not more than 50 milliliters of spirits.
[ 2021 c 48 s 6; 2012 c 2 s 106 (Initiative Measure No. 1183, approved November 8, 2011); 2009 c 479 s 65; 2005 c 514 s 201; 2003 c 167 s 11; 1998 c 126 s 16; 1997 c 321 s 55; 1994 sp.s. c 7 s 903 (Referendum Bill No. 43, approved November 8, 1994); 1993 c 492 s 310; 1989 c 271 s 503; 1983 2nd ex.s. c 3 s 12; 1982 1st ex.s. c 35 s 3; 1981 1st ex.s. c 5 s 25; 1973 1st ex.s. c 204 s 1; 1971 ex.s. c 299 s 9; 1969 ex.s. c 21 s 11; 1965 ex.s. c 173 s 16; 1965 c 42 s 1; 1961 ex.s. c 24 s 2; 1961 c 15 s 82.08.150. Prior: 1959 ex.s. c 5 s 9; 1957 c 279 s 4; 1955 c 396 s 1; 1953 c 91 s 5; 1951 2nd ex.s. c 28 s 5.]
Notes:
Tax preference performance statement and expiration exemption—2021 c 48: "This act is exempt from the provisions of RCW 82.32.808 and 82.32.805." [ 2021 c 48 s 7.]
Findings—Intent—Expiration of temporary authorization—Customer identification—Food requirements—Effective date—2021 c 48: See notes following RCW 66.08.071.
Finding—Application—Rules—Effective date—Contingent effective date—2012 c 2 (Initiative Measure No. 1183): See notes following RCW 66.24.620.
Effective date—2009 c 479: See note following RCW 2.56.030.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective date—2003 c 167: See note following RCW 66.24.244.
Report to legislature—2003 c 167: See note following RCW 66.24.250.
Effective date—1998 c 126: See note following RCW 66.20.010.
Effective date—1997 c 321: See note following RCW 66.24.010.
Contingent partial referendum—1994 sp.s. c 7 ss 901-909: See note following RCW 66.24.210.
Finding—Intent—Severability—1994 sp.s. c 7: See notes following RCW 43.70.540.
Findings—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Effective dates—1989 c 271: See note following RCW 66.28.200.
Severability—1989 c 271: See note following RCW 9.94A.510.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Effective date—1981 1st ex.s. c 5: See RCW 66.98.100.
Effective date—1973 1st ex.s. c 204: "This 1973 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 the first day of July, 1973." [ 1973 1st ex.s. c 204 s 4.]
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Effective date—1969 ex.s. c 21: See note following RCW 66.04.010.

catchline: Tax on certain sales of intoxicating liquors—Additional taxes for specific purposes—Collection.


title: RCW 82.08.155

text:
(1)(a) If the department determines that a taxpayer is more than thirty days delinquent in reporting or remitting spirits taxes on a tax return or assessed by the department, including any applicable penalties and interest on such taxes, the department may request that the liquor and cannabis board suspend the taxpayer's spirits license or licenses and refuse to renew any existing spirits license held by the taxpayer or issue any new spirits license to the taxpayer. The department must provide written notice to the affected taxpayer of the department's request to the liquor and cannabis board.
(b) Before the department may make a request to the liquor and cannabis board as authorized in (a) of this subsection (1), the department must have provided the taxpayer with at least seven calendar days prior written notice. This notice must inform the taxpayer that the department intends to request that the liquor and cannabis board suspend the taxpayer's spirits license or licenses and refuse to renew any existing license of the taxpayer or issue any new spirits license to the taxpayer unless, within seven calendar days of the date of the notice, the taxpayer submits any unfiled tax returns for reporting spirits taxes and remits full payment of its outstanding spirits tax liability to the department or negotiates payment arrangements for the unpaid spirits taxes. The notice required by this subsection (1)(b) must include information listing any unfiled tax returns; the amount of unpaid spirits taxes, including any applicable penalties and interest; who to contact to inquire about payment arrangements; and that the taxpayer may seek administrative review by the department of the notice, and the deadline for seeking such review. Nothing in this subsection (1)(b) requires the department to enter into any payment arrangement proposed by a taxpayer if the department determines that the taxpayer's proposal is not satisfactory.
(c) The department may not make a request to the liquor and cannabis board under (a) of this subsection relating to any spirits taxes that are the subject of pending administrative review by the department.
(2) A taxpayer's right to administrative review of the notice required in subsection (1)(b) of this section:
(a) May be conducted under any rule adopted pursuant to RCW 82.01.060(4) or as a brief adjudicative proceeding under RCW 34.05.485 through 34.05.494; and
(b) Does not include the right to challenge the amount of any spirits taxes assessed by the department if the taxpayer previously sought or could have sought administrative review of the assessment as provided in RCW 82.32.160.
(3) The notices required by this section may be provided electronically in accordance with RCW 82.32.135.
(4) For purposes of this section:
(a) "Spirits license" has the same meaning as in RCW 66.24.010(3)(c); and
(b) "Spirits taxes" means the taxes imposed in RCW 82.08.150.
[ 2020 c 139 s 14; 2012 c 39 s 1.]
Notes:
Construction—2012 c 39: "This act must be liberally construed to effectuate the intent of the legislature to provide for the effective collection of liquor taxes imposed in RCW 82.08.150." [ 2012 c 39 s 9.]
Effective date—2012 c 39: "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 15, 2012]." [ 2012 c 39 s 11.]

catchline: Spirits tax—Delinquent in reporting or remitting—Penalties.


title: RCW 82.08.160

text:
(1) On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and (5) of this section, upon receipt of such moneys the state treasurer must credit sixty-five percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) and one hundred percent of the sums collected and remitted under RCW 82.08.150 (3) and (4) to the state general fund and thirty-five percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) to a fund which is hereby created to be known as the "liquor excise tax fund."
(2) During the 2012 fiscal year, 66.19 percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the state general fund and the remainder collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the liquor excise tax fund.
(3) During fiscal year 2013, all funds collected under RCW 82.08.150 (1), (2), (3), and (4) must be deposited into the state general fund.
(4) During the 2013-2015 fiscal biennium, seventy-seven and one-half percent of the sums collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the state general fund, and the remainder collected and remitted under RCW 82.08.150 (1) and (2) must be deposited in the liquor excise tax fund. The amendments in *this section are curative, clarifying, and remedial and apply retroactively to July 1, 2013.
(5) During the 2015-2017 fiscal biennium, the liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce. It is the intent of the legislature to continue these policies in the 2017-2019 fiscal biennium.
[ 2015 3rd sp.s. c 4 s 975; 2014 c 221 s 923; 2013 2nd sp.s. c 4 s 1003; 2012 2nd sp.s. c 5 s 3; 2011 1st sp.s. c 50 s 969; 1982 1st ex.s. c 35 s 4; 1981 1st ex.s. c 5 s 26; 1969 ex.s. c 21 s 12; 1961 c 15 s 82.08.160. Prior: 1955 c 396 s 2.]
Notes:
*Reviser's note: "This section" means section 923, chapter 221, Laws of 2014.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Effective date—2014 c 221: See note following RCW 28A.710.260.
Effective dates—2013 2nd sp.s. c 4: See note following RCW 2.68.020.
Effective date—2012 2nd sp.s. c 5: "Sections 1 and 3 through 12 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2012." [ 2012 2nd sp.s. c 5 s 14.]
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Effective date—1981 1st ex.s. c 5: See RCW 66.98.100.
Effective date—1969 ex.s. c 21: See note following RCW 66.04.010.

catchline: Remittance of tax—Liquor excise tax fund created.


title: RCW 82.08.170

text:
(1) Except as provided in subsections (4) and (5) of this section, during the months of January, April, July, and October of each year, the state treasurer must make the transfers required under subsections (2) and (3) of this section from the liquor excise tax fund and then the apportionment and distribution of all remaining moneys in the liquor excise tax fund to the counties, cities, and towns in the following proportions: (a) Twenty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the counties of the state in accordance with the provisions of RCW 66.08.200; and (b) eighty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the cities and towns of the state in accordance with the provisions of RCW 66.08.210.
(2) Each fiscal quarter and prior to making the twenty percent distribution to counties under subsection (1)(a) of this section, the treasurer shall transfer to the liquor revolving fund created in RCW 66.08.170 sufficient moneys to fund the allotments from any legislative appropriations for county research and services as provided under chapter 43.110 RCW.
(3) During the months of January, April, July, and October of each year, the state treasurer must transfer two million five hundred thousand dollars from the liquor excise tax fund to the state general fund.
(4) During calendar year 2012, the October distribution under subsection (1) of this section and the July and October transfers under subsections (2) and (3) of this section must not be made. During calendar year 2013, the January, April, and July distributions under subsection (1) of this section and transfers under subsections (2) and (3) of this section must not be made.
(5) The liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce.
[ 2022 c 157 s 20; 2021 c 334 s 998; 2020 c 357 s 919; 2015 3rd sp.s. c 4 s 976; 2012 2nd sp.s. c 5 s 4; 2002 c 38 s 3; 1997 c 437 s 4; 1983 c 3 s 215; 1961 c 15 s 82.08.170. Prior: 1955 c 396 s 3.]
Notes:
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW 43.79.555.
Effective date—2020 c 357: See note following RCW 43.79.545.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Effective date—2012 2nd sp.s. c 5: See note following RCW 82.08.160.
Effective date—1997 c 437: See note following RCW 43.110.030.

catchline: Apportionment and distribution from liquor excise tax fund.


title: RCW 82.08.180

text:
The governor may notify and direct the state treasurer to withhold the revenues to which the counties, cities, and towns are entitled under RCW 82.08.170 if the counties, cities, or towns are found to be in noncompliance pursuant to RCW 36.70A.340.
[ 1991 sp.s. c 32 s 36.]
Notes:
Section headings not law—1991 sp.s. c 32: See RCW 36.70A.902.

catchline: Apportionment and distribution from liquor excise tax fund—Withholding for noncompliance.


title: RCW 82.08.185

text:
(1) The total price of any transaction may be adjusted as provided in RCW 1.100.010.
(2) The sales tax imposed under this chapter must be calculated on the selling price of goods, services, or other products subject to sales tax without regard to any rounding applied under RCW 1.100.010.
(3) Any rounding permitted under RCW 1.100.010 applies solely to the cash tendered in an in-person retail sales transaction and does not alter the measure of the sales tax due under this chapter.
(4) Nothing in this section authorizes the rounding of the amount of sales tax due.
(5) For the purposes of this section, "total price" and "transaction" have the same meanings as provided in RCW 1.100.010.
[ 2026 c 138 s 5.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2026 c 131: See note following RCW 1.100.010.

catchline: Total price of any transaction—Adjustment—Sales tax.