82.19.010 – Litter tax imposed—Report to the legislature—Time of collection.

RCW 82.19.010 Litter tax imposed—Report to the legislature—Time of collection. (1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a […]

82.19.020 – Application to certain products.

RCW 82.19.020 Application to certain products. To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to […]

82.19.030 – Rule-making authority tax—Items subject to—Reporting and accounting.

RCW 82.19.030 Rule-making authority tax—Items subject to—Reporting and accounting. (1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020. In making any such definitions, the department of revenue shall be guided by the following standards: (a) It is the purpose of this chapter to […]

82.19.040 – Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.

RCW 82.19.040 Application of chapters 82.04 and 82.32 RCW—Disposition of revenue. (1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter. (2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in […]

82.19.050 – Exemptions.

RCW 82.19.050 Exemptions. The litter tax imposed in this chapter does not apply to: (1) The manufacture or sale of products for use and consumption outside the state; (2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330; (3) The sale of products for resale by a qualified […]

82.19.055 – Tax preferences—Expiration dates.

RCW 82.19.055 Tax preferences—Expiration dates. See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 § 1710.] NOTES: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

82.19.900 – Effective date—1992 c 175.

RCW 82.19.900 Effective date—1992 c 175. This act shall take effect July 1, 1992. [ 1992 c 175 § 11.]