Chapter 82.04 RCW
BUSINESS AND OCCUPATION TAX
Sections
"Sale at retail," "retail sale." (Effective until January 1, 2016.)
"Sale at retail," "retail sale." (Effective January 1, 2016.)
"Sale at wholesale," "wholesale sale." (Effective January 1, 2016.)
"Engaging within this state," "engaging within the state."
Substantial nexusEngaging in business.
"Consumer." (Effective January 1, 2016.)
"Agricultural product," "farmer," "marijuana."
"Newspaper."
Tax on manufacturers and processors of various foods and by-productsResearch and development organizationsTravel agentsCertain international activitiesStevedoring and associated activitiesLow-level waste disposersInsurance producers, surplus line brokers, and title insurance agentsHospitalsCommercial airplane activitiesTimber product activitiesCanned salmon processors.
Tax on royalties.
Tax on aluminum smelters. (Expires January 1, 2027.)
ExemptionsSales of agricultural products.
Repealed.
Repealed.
ExemptionsCertain in-state activities. (Contingent expiration date.)
ExemptionsFruit and vegetable businesses. (Expires July 1, 2025.)
ExemptionsDairy product businesses. (Expires July 1, 2025.)
ExemptionsSeafood product businesses. (Expires July 1, 2025.)
Repealed.
CreditProperty taxes paid by aluminum smelter.
Repealed.
CreditClean alternative fuel commercial vehicles.
CreditBusinesses that hire veterans. (Effective October 1, 2016, until July 1, 2023.)
ExemptionsCommercial airplane parts.
Repealed.
Repealed.
ExemptionsEnvironmental handling chargesMercury-containing lights.
ExemptionsRestaurant employee meals.
ExemptionsGrants received by a nonprofit organization for the program established under RCW 70.93.180(1)(b)(ii).
ExemptionsMarijuana cooperatives. (Effective July 1, 2016.)