Wash. Rev. Code § 82.04.010
Introductory
Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter.
Revised Code of Washington Chapter 82.04 — Business and Occupation Tax
Washington · statute · Wash. Rev. Code ch. 82.04 · 223 active provisions
Wash. Rev. Code § 82.04.020
"Tax year," "taxable year."
"Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.
Wash. Rev. Code § 82.04.030
"Person," "company."
"Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, co…
Wash. Rev. Code § 82.04.035
"Plantation Christmas trees."
"Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170.
Wash. Rev. Code § 82.04.040
"Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community." (Effective until January 1, 2030.)
(1) Except as otherwise provided in this subsection, "sale" means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a "sale at retail" or "retail sale" under RCW 82.04.050. It includes lease or rental, conditional sale contracts, a…
Wash. Rev. Code § 82.04.050
"Sale at retail," "retail sale" (as amended by 2026 c 238)
(1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve,…
Wash. Rev. Code § 82.04.051
"Services rendered in respect to"—Taxation of hybrid or subsequent agreements
(1) As used in RCW 82.04.050 and including for the purposes of the taxes imposed in chapter 82.08 RCW in addition to the taxes imposed in this chapter, the term "services rendered in respect to" means, in the context of constructing, building, repairing, improving, and decorating buildings or other structures, those se…
Wash. Rev. Code § 82.04.060
"Sale at wholesale," "wholesale sale."
"Sale at wholesale" or "wholesale sale" means:(1) Any sale, which is not a sale at retail, of:(a) Tangible personal property;(b) Services defined as a retail sale in *RCW 82.04.050 (2)(a) or (g) or (3)(g) through (k);(c) Activities defined as a retail sale in RCW 82.04.050(15);(d) Prewritten computer software;(e) Servi…
Wash. Rev. Code § 82.04.065
Telephone, telecommunications, and ancillary services—Definitions
(1) "800 service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the federal communications comm…
Wash. Rev. Code § 82.04.066
"Engaging within this state," "engaging within the state."
"Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or selling activity taxable under RCW 82.04.250(1), 82.04.257(1), 82.04.270, or other provision of this chapter means that a person generates gross income of the business fro…
Wash. Rev. Code § 82.04.067
Substantial nexus—Engaging in business
(1) A person engaging in business is deemed to have substantial nexus with this state if, in the current or immediately preceding calendar year, the person is:(a) An individual and is a resident or domiciliary of this state;(b) A business entity and is organized or commercially domiciled in this state; or(c) A nonresid…
Wash. Rev. Code § 82.04.070
"Gross proceeds of sales."
"Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, di…
Wash. Rev. Code § 82.04.080
"Gross income of the business."
(1) "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents,…
Wash. Rev. Code § 82.04.090
"Value proceeding or accruing."
"Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the b…
Wash. Rev. Code § 82.04.100
"Extractor."
"Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces c…
Wash. Rev. Code § 82.04.110
"Manufacturer."
(1) Except as otherwise provided in this section, "manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances, or commo…
Wash. Rev. Code § 82.04.120
"To manufacture."
(1) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and incl…
Wash. Rev. Code § 82.04.130
"Commercial or industrial use."
"Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof:(1) Any use as a consumer; and(2) The manufacturing of articles, substances or commodities.
Wash. Rev. Code § 82.04.140
"Business."
"Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.
Wash. Rev. Code § 82.04.150
"Engaging in business."
"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
Wash. Rev. Code § 82.04.160
"Cash discount."
"Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date.
Wash. Rev. Code § 82.04.170
"Tuition fee."
"Tuition fee" includes library, laboratory, health service and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. "Educational institution," as used…
Wash. Rev. Code § 82.04.180
"Successor."
(1) "Successor" means:(a) Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, more than fifty percent of the fair market value of either the (i) tangible assets…
Wash. Rev. Code § 82.04.190
"Consumer."
"Consumer" means the following:(1) Except as provided otherwise in this section, any person who purchases, acquires, owns, holds, or uses any article of tangible personal property irrespective of the nature of the person's business and including, among others, without limiting the scope hereof, persons who install, rep…
Wash. Rev. Code § 82.04.192
Digital products definitions. (Effective until January 1, 2029.)
(1) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.(2) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.(3)(a) "Dig…
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