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Home » US Law » 2022 Revised Code of Washington » Title 82 - Excise Taxes » Chapters » Chapter 82.29A - Leasehold Excise Tax.

82.29A.137 – Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.

RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Expires July 1, 2040.) (1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this […]

82.29A.138 – Exemptions—Certain amateur radio repeaters.

RCW 82.29A.138 Exemptions—Certain amateur radio repeaters. (1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified […]

82.29A.140 – Rules and regulations.

RCW 82.29A.140 Rules and regulations. The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by this […]

82.29A.160 – Improvements not defined as contract rent taxable under Title 84 RCW.

RCW 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW. Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under […]