2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.02 General provisions.
82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes.
RCW 82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes.
(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
(2) There shall be one jurisdiction-wide rate for local sales and use taxes imposed at levels below the state level. This subsection does not apply to the taxes imposed by chapter 67.28 RCW, RCW 35.21.280, 36.38.010, 36.38.040, 67.40.090, 82.80.030, or 82.14.360, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
[2009 c 289 § 3; 2004 c 153 § 405; 2003 c 168 § 801.]
NOTES:
*Reviser's note: RCW 67.40.090 was repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
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