Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.070
Washington Statutes

§ 82.04.070 — "Gross proceeds of sales."

Washington § 82.04.070
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.070 ("Gross proceeds of sales.") is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.070 (2026).

Text

"Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Nelson v. Appleway Chevrolet, Inc.
157 P.3d 847 (Washington Supreme Court, 2007)
44 case citations
Crown Zellerbach Corp. v. State
278 P.2d 305 (Washington Supreme Court, 1954)
33 case citations
City of Tacoma v. William Rogers Co.
60 P.3d 79 (Washington Supreme Court, 2002)
27 case citations
Chicago Bridge & Iron Co. v. Department of Revenue
659 P.2d 463 (Washington Supreme Court, 1983)
23 case citations
P. Lorillard Co. v. City of Seattle
507 P.2d 1212 (Court of Appeals of Washington, 1973)
8 case citations
City of Tacoma v. WILLIAM ROGERS COMPANY
60 P.3d 79 (Washington Supreme Court, 2003)
1 case citations
Martin Nickerson, Jr.,appellant v. Wa State Dept Of Revenue
(Court of Appeals of Washington, 2016)

Legislative History

[2009 c 535 s 404;1961 c 15 s 82.04.070. Prior:1955 c 389 s 8; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Washington § 82.04.070, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.070.