Washington Statutes

§ 82.04.150 — "Engaging in business."

Washington § 82.04.150
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.150 ("Engaging in business.") 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 § 82.04.150 (2026).

Text

"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.

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Related

Impecoven v. Department of Revenue
841 P.2d 752 (Washington Supreme Court, 1992)
49 case citations
Washington-Oregon Shippers Cooperative Ass'n v. Schumacher
367 P.2d 112 (Washington Supreme Court, 1961)
18 case citations
General Electric Co. v. State
256 P.2d 265 (Washington Supreme Court, 1953)
4 case citations
Everi Payments Inc., V Wa State Dept Of Revenue
432 P.3d 411 (Court of Appeals of Washington, 2018)
2 case citations
Wood v. Cantwell
(W.D. Washington, 2024)
WASH.-ORE. SHIPPERS ETC. v. Schumacher
367 P.2d 112 (Washington Supreme Court, 1961)

Legislative History

[1961 c 15 s 82.04.150. Prior:1955 c 389 s 16; 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.]

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Bluebook (online)
Washington § 82.04.150, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.150.