Revised Code of Washington
2023 Archive

Chapter 82.14 RCW
LOCAL RETAIL SALES AND USE TAXES
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.14.010Legislative finding—Purpose.
82.14.020Definitions.
82.14.030Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
82.14.032Alteration of tax rate pursuant to government service agreement.
82.14.034Alteration of county's share of city's tax receipts pursuant to government service agreement.
82.14.036Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
82.14.040County ordinance to contain credit provision.
82.14.045Sales and use taxes for public transportation systems.
82.14.0455Sales and use tax for transportation benefit districts.
82.14.048Sales and use taxes for public facilities districts—Definitions.
82.14.0485Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
82.14.0486State contribution for baseball stadium limited.
82.14.049Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
82.14.0494Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
82.14.050Administration and collection—Local sales and use tax account.
82.14.055Tax changes.
82.14.060Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
82.14.070Uniformity—Rule making—Model ordinance.
82.14.080Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
82.14.090Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
82.14.212Transfer of funds pursuant to government service agreement.
82.14.215Apportionment and distribution—Withholding revenue for noncompliance.
82.14.230Natural or manufactured gas—Cities may impose use tax.
82.14.300Local government criminal justice assistance—Finding.
82.14.310County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.
82.14.320Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.
82.14.330Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.
82.14.340Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
82.14.350Sales and use tax for juvenile detention facilities and jails—Colocation.
82.14.360Special stadium sales and use taxes.
82.14.370Sales and use tax for public facilities in rural counties.
82.14.390Sales and use tax for regional centers.
82.14.400Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.
82.14.410Sales of lodging tax rate changes.
82.14.415Sales and use tax for cities to offset municipal service costs to newly annexed areas.
82.14.420Sales and use tax for emergency communication systems and facilities.
82.14.430Sales and use tax for regional transportation investment district.
82.14.440Sales and use tax for passenger-only ferry service.
82.14.445Sales and use tax for passenger-only ferry service districts.
82.14.450Sales and use tax for counties and cities.
82.14.455Exemptions—Machinery and equipment used in generating electricity.
82.14.457Sales and use tax for digital goods—Apportionment.
82.14.460Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
82.14.465Hospital benefit zones—Sales and use tax—Definitions.
82.14.470Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
82.14.475Sales and use tax for the local infrastructure financing tool program.
82.14.480Sales and use tax for health sciences and services authorities.
82.14.485Sales and use taxes for regional centers.
82.14.490Sourcing—Sales and use taxes.
82.14.505Local revitalization financing—Demonstration projects.
82.14.510Sales and use tax for local revitalization financing.
82.14.515Use of sales and use tax funds—Local revitalization financing.
82.14.525Sales and use tax.
82.14.530Sales and use tax for housing and related services.
82.14.532Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.
82.14.540Affordable and supportive housing—Sales and use tax.
82.14.545Mitigation payments.
82.14.550Manufacturing and warehousing job centers account.
82.14.820Warehouse and grain elevators and distribution centers—Exemption does not apply.
NOTES:
Changes in tax law—Liability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.
High capacity transportation systems—Sales and use tax: RCW 81.104.170.