82.02.230 - One statewide rate and one jurisdiction-wide rate for sales and use taxes.

One statewide rate and one jurisdiction-wide rate for sales and use taxes.

(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.

     (2) There shall be one jurisdiction-wide rate for local sales and use taxes imposed at levels below the state level. This subsection does not apply to the taxes imposed by chapter 67.28 RCW, RCW 35.21.280, 36.38.010, 36.38.040, 67.40.090, 82.80.030, or 82.14.360, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.

[2009 c 289 § 3; 2004 c 153 § 405; 2003 c 168 § 801.]

Notes: 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.