Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.390
Washington Statutes

§ 82.04.390 — Exemptions—Amounts derived from sale of real estate.(Effective until April 1, 2026.)

Washington § 82.04.390
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.390 (Exemptions—Amounts derived from sale of real estate.(Effective until April 1, 2026.)) 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 § 82.04.390 (2026).

Text

This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions. This chapter shall not apply to gross proceeds derived from the sale of real estate. A sale of real estate does not include the gross proceeds derived from individual storage space rentals or individual storage space leases for 30 days or longer at a self-service storage facility as defined in RCW 19.150.010 . This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handl

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Related

Lacey Nursing Center, Inc. v. Department of Revenue
905 P.2d 338 (Washington Supreme Court, 1995)
165 case citations
Clifford v. State
469 P.2d 549 (Washington Supreme Court, 1970)
14 case citations
Rainier Bancorporation v. Department of Revenue
638 P.2d 575 (Washington Supreme Court, 1982)
9 case citations
Lacey Nursing Center, Inc. v. Department of Revenue
103 Wash. App. 169 (Court of Appeals of Washington, 2000)
3 case citations
Lacey Nursing Ctr. v. STATE, DEPT. OF REV.
11 P.3d 839 (Court of Appeals of Washington, 2000)
2 case citations
Washington Interment Ass'n v. Department of Revenue
625 P.2d 730 (Court of Appeals of Washington, 1981)

Legislative History

[1961 c 15 s 82.04.390. Prior:1959 ex.s. c 5 s 8;1959 c 197 s 23; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, 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 § 82.04.390, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.390.