Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.130
Washington Statutes

§ 82.04.130 — "Commercial or industrial use."

Washington § 82.04.130
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.130 ("Commercial or industrial use.") 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 § 82.04.130 (2026).

Text

"Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof:

(1)Any use as a consumer; and
(2)The manufacturing of articles, substances or commodities.

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Related

Reynolds Metals Co. v. State
400 P.2d 310 (Washington Supreme Court, 1965)
7 case citations

Legislative History

[1967 ex.s. c 149 s 5;1961 c 15 s 82.04.130. Prior:1955 c 389 s 14; 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.
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Bluebook (online)
Washington § 82.04.130, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.130.