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82.04 - Business and occupation tax.

• 82.04.010 - Introductory.
• 82.04.020 - "Tax year," "taxable year."
• 82.04.030 - "Person," "company."
• 82.04.035 - "Plantation Christmas trees."
• 82.04.040 - "Sale," "casual or isolated sale," "lease or rental."
• 82.04.050 - "Sale at retail," "retail sale."
• 82.04.051 - "Services rendered in respect to" -- Taxation of hybrid or subsequent agreements.
• 82.04.060 - "Sale at wholesale," "wholesale sale."
• 82.04.062 - "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.
• 82.04.065 - Telephone, telecommunications, and ancillary services -- Definitions.
• 82.04.066 - "Engaging within this state," "engaging within the state."
• 82.04.067 - Substantial nexus -- Engaging in business.
• 82.04.070 - "Gross proceeds of sales."
• 82.04.080 - "Gross income of the business."
• 82.04.090 - "Value proceeding or accruing."
• 82.04.100 - "Extractor."
• 82.04.110 - "Manufacturer."
• 82.04.120 - "To manufacture."
• 82.04.130 - "Commercial or industrial use."
• 82.04.140 - "Business."
• 82.04.150 - "Engaging in business."
• 82.04.160 - "Cash discount."
• 82.04.170 - "Tuition fee."
• 82.04.180 - "Successor."
• 82.04.190 - "Consumer."
• 82.04.192 - Digital products definitions.
• 82.04.200 - "In this state," "within this state."
• 82.04.210 - "By-product."
• 82.04.212 - "Retail store or outlet."
• 82.04.213 - "Agricultural product," "farmer."
• 82.04.214 - "Newspaper."
• 82.04.215 - "Computer," "computer software," "custom software," "customization of prewritten computer software," "master copies," "prewritten computer software," "retained rights."
• 82.04.216 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.
• 82.04.217 - "Direct service industrial customer," "aluminum smelter."
• 82.04.220 - Business and occupation tax imposed.
• 82.04.230 - Tax upon extractors.
• 82.04.240 - Tax on manufacturers.
• 82.04.2403 - Manufacturer tax not applicable to cleaning fish.
• 82.04.2404 - Manufacturers -- Processors for hire -- Semiconductor materials.
• 82.04.250 - Tax on retailers.
• 82.04.255 - Tax on real estate brokers.
• 82.04.257 - Tax on digital products and services.
• 82.04.258 - Digital products -- Apportionable income.
• 82.04.260 - Tax on manufacturers and processors of various foods and by-products -- Research and development organizations -- Travel agents -- Certain international activities -- Stevedoring and assoc
• 82.04.261 - Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
• 82.04.263 - Tax on cleaning up radioactive waste and other by-products of weapons production and nuclear research and development.
• 82.04.264 - Tax on perishable meat products.
• 82.04.270 - Tax on wholesalers.
• 82.04.272 - Tax on warehousing and reselling prescription drugs.
• 82.04.280 - Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television b
• 82.04.285 - Tax on contests of chance.
• 82.04.286 - Tax on horse races.
• 82.04.290 - Tax on international investment management services or other business or service activities.
• 82.04.29001 - Creation and distribution of custom software -- Customization of prewritten computer software -- Taxable services.
• 82.04.29002 - Additional tax on certain business and service activities.
• 82.04.2905 - Tax on providing day care.
• 82.04.2906 - Tax on certain chemical dependency services.
• 82.04.2907 - Tax on royalties.
• 82.04.2908 - Tax on provision of room and domiciliary care to boarding home residents.
• 82.04.2909 - Tax on aluminum smelters (as amended by 2010 c 114).
• 82.04.293 - International investment management services -- Definitions.
• 82.04.294 - Tax on manufacturers or wholesalers of solar energy systems.
• 82.04.297 - Internet access -- Definitions.
• 82.04.298 - Tax on qualified grocery distribution cooperatives.
• 82.04.310 - Exemptions -- Public utilities -- Electrical energy -- Natural or manufactured gas.
• 82.04.311 - Exemptions -- Tobacco settlement authority.
• 82.04.315 - Exemptions -- International banking facilities.
• 82.04.317 - Exemptions -- Motor vehicle sales by manufacturers at wholesale auctions to dealers.
• 82.04.320 - Exemptions -- Insurance business.
• 82.04.322 - Exemptions -- Health maintenance organization, health care service contractor, certified health plan.
• 82.04.324 - Exemptions -- Qualifying blood, tissue, or blood and tissue banks.
• 82.04.326 - Exemptions -- Qualified organ procurement organizations.
• 82.04.327 - Exemptions -- Adult family homes.
• 82.04.330 - Exemptions -- Sales of agricultural products.
• 82.04.331 - Exemptions -- Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others.
• 82.04.332 - Exemptions -- Buying and selling at wholesale unprocessed milk, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
• 82.04.333 - Exemptions -- Small harvesters.
• 82.04.334 - Exemptions -- Standing timber.
• 82.04.335 - Exemptions -- Agricultural fairs.
• 82.04.337 - Exemptions -- Amounts received by hop growers or dealers for processed hops shipped outside the state.
• 82.04.338 - Exemptions -- Hop commodity commission or hop commodity board business.
• 82.04.339 - Exemptions -- Day care provided by churches.
• 82.04.3395 - Exemptions -- Child care resource and referral services by nonprofit organizations.
• 82.04.340 - Exemptions -- Boxing, sparring, or wrestling matches.
• 82.04.350 - Exemptions -- Racing.
• 82.04.355 - Exemptions -- Ride sharing.
• 82.04.360 - Exemptions -- Employees -- Independent contractors -- Booth renters.
• 82.04.363 - Exemptions -- Camp or conference center -- Items sold or furnished by nonprofit organization.
• 82.04.3651 - Exemptions -- Amounts received by nonprofit organizations for fund-raising activities.
• 82.04.367 - Exemptions -- Nonprofit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans.
• 82.04.368 - Exemptions -- Nonprofit organizations -- Credit and debt services.
• 82.04.370 - Exemptions -- Certain fraternal and beneficiary organizations.
• 82.04.380 - Exemptions -- Certain corporations furnishing aid and relief.
• 82.04.385 - Exemptions -- Operation of sheltered workshops.
• 82.04.390 - Exemptions -- Amounts derived from sale of real estate.
• 82.04.392 - Exemptions -- Mortgage brokers' third-party provider services trust accounts.
• 82.04.394 - Exemptions -- Amounts received by property management company for on-site personnel.
• 82.04.395 - Exemptions -- Certain materials printed in school district and educational service district printing facilities.
• 82.04.397 - Exemptions -- Certain materials printed in county, city, or town printing facilities.
• 82.04.399 - Exemptions -- Sales of academic transcripts.
• 82.04.405 - Exemptions -- Credit unions.
• 82.04.408 - Exemptions -- Housing finance commission.
• 82.04.410 - Exemptions -- Hatching eggs and poultry.
• 82.04.415 - Exemptions -- Sand, gravel and rock taken from county or city pits or quarries, processing and handling costs.
• 82.04.416 - Exemptions -- Operation of state route No. 16.
• 82.04.418 - Exemptions -- Grants by United States government to municipal corporations or political subdivisions.
• 82.04.419 - Exemptions -- County, city, town, school district, or fire district activity.
• 82.04.4201 - Exemptions -- Sales/leasebacks by regional transit authorities.
• 82.04.421 - Exemptions -- Out-of-state membership sales in discount programs.
• 82.04.422 - Exemptions -- Wholesale sales of motor vehicles.
• 82.04.423 - Exemptions -- Sales by certain out-of-state persons to or through direct seller's representatives.
• 82.04.424 - Exemptions -- Certain in-state activities.
• 82.04.425 - Exemptions -- Accommodation sales.
• 82.04.4251 - Exemptions -- Convention and tourism promotion.
• 82.04.426 - Exemptions -- Semiconductor microchips.
• 82.04.4261 - Exemptions -- Federal small business innovation research program.
• 82.04.4262 - Exemptions -- Federal small business technology transfer program.
• 82.04.4263 - Exemptions -- Income received by the life sciences discovery fund authority.
• 82.04.4264 - Exemptions -- Nonprofit boarding homes -- Room and domiciliary care.
• 82.04.4265 - Exemptions -- Comprehensive cancer centers.
• 82.04.4266 - Exemptions -- Fruit and vegetable businesses.
• 82.04.4267 - Exemptions -- Operation of parking/business improvement areas.
• 82.04.4268 - Exemptions -- Dairy product businesses.
• 82.04.4269 - Exemptions -- Seafood product businesses.
• 82.04.427 - Exemptions and credits -- Pollution control facilities.
• 82.04.4271 - Deductions -- Membership fees and certain service fees by nonprofit youth organization.
• 82.04.4272 - Deductions -- Direct mail delivery charges.
• 82.04.4281 - Deductions -- Investments, dividends, interest on loans.
• 82.04.4282 - Deductions -- Fees, dues, charges.
• 82.04.4283 - Deductions -- Cash discount taken by purchaser.
• 82.04.4284 - Deductions -- Bad debts.
• 82.04.4285 - Deductions -- Motor vehicle fuel and special fuel taxes.
• 82.04.4286 - Deductions -- Nontaxable business.
• 82.04.4287 - Deductions -- Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 -- Materials and supplies used.
• 82.04.4289 - Exemption -- Compensation for patient services or attendant sales of drugs dispensed pursuant to prescription by certain nonprofit organizations.
• 82.04.4291 - Deductions -- Compensation received by a political subdivision from another political subdivision for services taxable under RCW 82.04.290.
• 82.04.4292 - Deductions -- Interest on investments or loans secured by mortgages or deeds of trust.
• 82.04.4293 - Deductions -- Interest on obligations of the state, its political subdivisions, and municipal corporations.
• 82.04.4294 - Deductions -- Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.
• 82.04.4295 - Deductions -- Manufacturing activities completed outside the United States.
• 82.04.4296 - Deductions -- Reimbursement for accommodation expenditures by funeral homes.
• 82.04.4297 - Deductions -- Compensation from public entities for health or social welfare services -- Exception.
• 82.04.4298 - Deductions -- Repair, maintenance, replacement, etc., of residential structures and commonly held property -- Eligible organizations.
• 82.04.431 - "Health or social welfare organization" defined for RCW 82.04.4297 -- Conditions for exemption -- "Health or social welfare services" defined.
• 82.04.4311 - Deductions -- Compensation received under the federal medicare program by certain hospitals or health centers.
• 82.04.432 - Deductions -- Municipal sewer service fees or charges.
• 82.04.4322 - Deductions -- Artistic or cultural organization -- Compensation from United States, state, etc., for artistic or cultural exhibitions, performances, or programs.
• 82.04.4324 - Deductions -- Artistic or cultural organization -- Deduction for tax under RCW 82.04.240 -- Value of articles for use in displaying art objects or presenting artistic or cultural exhibit
• 82.04.4326 - Deductions -- Artistic or cultural organizations -- Tuition charges for attending artistic or cultural education programs.
• 82.04.4327 - Deductions -- Artistic and cultural organizations -- Income from business activities.
• 82.04.4328 - "Artistic or cultural organization" defined.
• 82.04.433 - Deductions -- Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.
• 82.04.4331 - Deductions -- Insurance claims for state health care coverage.
• 82.04.4332 - Deductions -- Tuition fees of foreign degree-granting institutions.
• 82.04.4333 - Credit -- Job training services -- Approval.
• 82.04.4334 - Deductions -- Sale or distribution of biodiesel or E85 motor fuels.
• 82.04.4337 - Deductions -- Certain amounts received by boarding homes.
• 82.04.4338 - Deductions -- Amounts received from sale, lease, or rental of electrification systems.
• 82.04.4339 - Deductions -- Grants to support salmon restoration.
• 82.04.43391 - Deductions -- Commercial aircraft loan interest and fees.
• 82.04.434 - Credit -- Public safety standards and testing.
• 82.04.440 - Credit -- Persons taxable on multiple activities.
• 82.04.4451 - Credit against tax due -- Maximum credit -- Table.
• 82.04.4452 - Credit -- Research and development spending.
• 82.04.44525 - Credit -- New employment for international service activities in eligible areas -- Designation of census tracts for eligibility -- Records -- Tax due upon ineligibility -- Interest asses
• 82.04.4461 - Credit -- Preproduction development expenditures.
• 82.04.4463 - Credit -- Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
• 82.04.447 - Credit -- Natural or manufactured gas purchased by direct service industrial customers -- Reports.
• 82.04.448 - Credit -- Manufacturing semiconductor materials.
• 82.04.4481 - Credit -- Property taxes paid by aluminum smelter (as amended by 2010 c 114).
• 82.04.4482 - Credit -- Sales of electricity or gas to an aluminum smelter.
• 82.04.4483 - Credit -- Programming or manufacturing software in rural counties.
• 82.04.4484 - Credit -- Information technology help desk services in rural counties.
• 82.04.4485 - Credit -- Mechanical lifting devices purchased by hospitals.
• 82.04.4486 - Credit -- Syrup taxes paid by buyer.
• 82.04.4489 - Credit -- Motion picture competitiveness program.
• 82.04.449 - Credit -- Washington customized employment training program.
• 82.04.4491 - Credit -- Alternative power generation devices.
• 82.04.4494 - Credit -- Forest derived biomass.
• 82.04.4495 - Credit -- Candy manufacturers.
• 82.04.450 - Value of products, how determined.
• 82.04.460 - Apportionable income -- Taxable in Washington and another state.
• 82.04.462 - Apportionable income.
• 82.04.470 - Wholesale sale -- Reseller permit -- Exemption certificates -- Burden of proof -- Tax liability.
• 82.04.480 - Sales in own name -- Sales as agent.
• 82.04.500 - Tax part of operating overhead.
• 82.04.510 - General administrative provisions invoked.
• 82.04.520 - Administrative provisions for motor vehicle sales by courtesy dealers.
• 82.04.530 - Telecommunications service providers -- Calculation of gross proceeds.
• 82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider.
• 82.04.540 - Professional employer organizations -- Taxable under RCW 82.04.290(2) -- Deduction.
• 82.04.600 - Exemptions -- Materials printed in county, city, town, school district, educational service district, library or library district.
• 82.04.601 - Exemptions -- Affixing stamp services for cigarette sales.
• 82.04.610 - Exemptions -- Import or export commerce.
• 82.04.615 - Exemptions -- Certain limited purpose public corporations, commissions, and authorities.
• 82.04.620 - Exemptions -- Certain prescription drugs.
• 82.04.625 - Exemptions -- Custom farming services.
• 82.04.627 - Exemptions -- Commercial airplane parts.
• 82.04.629 - Exemptions -- Honey bee products.
• 82.04.630 - Exemptions -- Bee pollination services.
• 82.04.635 - Exemptions -- Nonprofits providing legal services to low-income persons.
• 82.04.640 - Exemptions -- Washington vaccine association -- Certain assessments received.
• 82.04.645 - Exemptions -- Financial institutions -- Amounts received from certain affiliated persons.
• 82.04.650 - Exemptions -- Investment conduits and securitization entities.
• 82.04.900 - Construction -- 1961 c 15.