2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.14 Local retail sales and use taxes.
82.14.040 County ordinance to contain credit provision.
RCW 82.14.040 County ordinance to contain credit provision.
(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.
(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).
[1982 1st ex.s. c 49 § 18; 1970 ex.s. c 94 § 5.]
NOTES:
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
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