RCW 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. [ 1996 c 93 § 4; 1961 c 15 § 82.04.010. Prior: 1955 c 389 § 2; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c […]
RCW 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. [ 1975 1st ex.s. c 278 § 39; 1961 c 15 § 82.04.020. Prior: […]
RCW 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, corporation, limited liability company, association, society, or any group of individuals acting as […]
RCW 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. [ 1987 c 23 § 1.]
RCW 82.04.040 “Sale,” “casual or isolated sale,” “lease or rental,” “adoption fee,” “animal care and control agency,” “animal rescue group,” “animal rescue organization.” (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 […]
RCW 82.04.050 “Sale at retail,” “retail sale.” (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, construct, or […]
RCW 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, […]
RCW 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); (c) Activities defined as a retail sale in RCW 82.04.050(15); (d) Prewritten computer […]
RCW 82.04.062 “Sale at wholesale,” “sale at retail” excludes sale of precious metal bullion and monetized bullion—Computation of tax. (1) For purposes of this chapter, “wholesale sale,” “sale at wholesale,” “retail sale,” and “sale at retail” do not include the sale of precious metal bullion or monetized bullion. (2) In computing tax under this chapter […]
RCW 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 […]
RCW 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 […]
RCW 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 […]
RCW 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, discount […]
RCW 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, […]
RCW 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 […]
RCW 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 […]
RCW 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 commodities. (2)(a) When the […]
RCW 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, […]
RCW 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. [ 1967 ex.s. c 149 § 5; 1961 c 15 § 82.04.130. Prior: 1955 c 389 […]
RCW 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. [ 1961 c 15 § 82.04.140. Prior: 1955 c 389 § 15; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 […]
