EXCISE TAXES
RCW Title 82
in effectContents
chapter82.01. DEPARTMENT OF REVENUEchapter82.02. GENERAL PROVISIONSchapter82.03. BOARD OF TAX APPEALSchapter82.04. BUSINESS AND OCCUPATION TAXchapter82.08. RETAIL SALES TAXchapter82.12. USE TAXchapter82.14. LOCAL RETAIL SALES AND USE TAXESchapter82.14A. CITIES AND TOWNS — LICENSE FEES AND TAXES ON FINANCIAL INSTITUTIONSchapter82.14B. COUNTIES — TAX ON TELEPHONE ACCESS LINE USEchapter82.16. PUBLIC UTILITY TAXchapter82.17. TAX ON THE BANKING AND SALE OF SURPLUS ZEV CREDITSchapter82.18. SOLID WASTE COLLECTION TAXchapter82.19. LITTER TAXchapter82.21. HAZARDOUS SUBSTANCE TAX — MODEL TOXICS CONTROL ACTchapter82.23A. PETROLEUM PRODUCTS — UNDERGROUND STORAGE TANK PROGRAM FUNDINGchapter82.23B. OIL SPILL RESPONSE TAXchapter82.24. TAX ON CIGARETTESchapter82.25. TAX ON VAPOR PRODUCTSchapter82.26. TAX ON TOBACCO PRODUCTSchapter82.27. TAX ON ENHANCED FOOD FISHchapter82.29A. LEASEHOLD EXCISE TAXchapter82.32. GENERAL ADMINISTRATIVE PROVISIONSchapter82.32A. TAXPAYER RIGHTS AND RESPONSIBILITIESchapter82.33. ECONOMIC AND REVENUE FORECASTSchapter82.33A. ECONOMIC CLIMATE COUNCILchapter82.34. POLLUTION CONTROL FACILITIES — TAX EXEMPTIONS AND CREDITSchapter82.38. FUEL TAX ACTchapter82.41. MULTISTATE MOTOR FUEL TAX AGREEMENTchapter82.42. AIRCRAFT FUEL TAXchapter82.44. MOTOR VEHICLE EXCISE TAXchapter82.45. EXCISE TAX ON REAL ESTATE SALESchapter82.46. COUNTIES AND CITIES — EXCISE TAX ON REAL ESTATE SALESchapter82.47. BORDER AREA MOTOR VEHICLE FUEL AND SPECIAL FUEL TAXchapter82.48. AIRCRAFT EXCISE TAXchapter82.48A. NONCOMMERCIAL AIRCRAFT TAXchapter82.49. WATERCRAFT EXCISE TAXchapter82.50. TRAVEL TRAILERS AND CAMPERS EXCISE TAXchapter82.51. HEAVY EQUIPMENT RENTAL TAXchapter82.52. EXTENSION OF EXCISES TO FEDERAL AREASchapter82.56. MULTISTATE TAX COMPACTchapter82.58. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACTchapter82.59. CONVERSION OF UNDERUTILIZED COMMERCIAL PROPERTY TO AFFORDABLE HOUSINGchapter82.60. TAX DEFERRALS FOR INVESTMENT PROJECTS IN RURAL COUNTIESchapter82.62. TAX CREDITS FOR ELIGIBLE BUSINESS PROJECTS IN RURAL COUNTIESchapter82.63. TAX DEFERRALS FOR HIGH-TECHNOLOGY BUSINESSESchapter82.64. SYRUP TAXchapter82.65A. INTERMEDIATE CARE FACILITIES FOR PERSONS WITH INTELLECTUAL DISABILITIESchapter82.73. WASHINGTON MAIN STREET PROGRAM TAX INCENTIVESchapter82.74. TAX DEFERRALS FOR FRUIT AND VEGETABLE BUSINESSESchapter82.75. TAX DEFERRALS FOR BIOTECHNOLOGY AND MEDICAL DEVICE MANUFACTURING BUSINESSESchapter82.80. LOCAL OPTION TRANSPORTATION TAXESchapter82.82. COMMUNITY EMPOWERMENT ZONES — TAX DEFERRAL PROGRAMchapter82.84. LOCAL GROCERY TAX RESTRICTIONSchapter82.85. JOB CREATION AND ECONOMIC DEVELOPMENT INVESTMENT INCENTIVES — PILOT PROGRAMchapter82.86. 988 BEHAVIORAL HEALTH CRISIS RESPONSE AND SUICIDE PREVENTION LINE TAXchapter82.87. CAPITAL GAINS TAXchapter82.89. TAX DEFERRALS FOR INVESTMENT PROJECTSchapter82.90. TAX DEFERRALS FOR SOLAR CANOPIESchapter82.92. TAX DEFERRALS FOR UNDERDEVELOPED URBAN LAND REDEVELOPMENTchapter82.94. TAX DEFERRALS FOR MANUFACTURING AND RESEARCH AND DEVELOPMENTchapter82.96. TAX ON RENEWABLE ENERGY GENERATION OR STORAGEchapter82.98. CONSTRUCTION
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82Fetched: 6/28/2026