Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.4286
Washington Statutes

§ 82.04.4286 — Deductions—Nontaxable business.

Washington § 82.04.4286
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4286 (Deductions—Nontaxable 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 § 82.04.4286 (2026).

Text

In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States. Intent — 1980 c 37: See note following RCW 82.04.4281 .

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Related

HomeStreet, Inc. v. STATE, DEPT. OF REVENUE
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W.R. Grace & Co. v. Department of Revenue
973 P.2d 1011 (Washington Supreme Court, 1999)
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National Can Corp. v. Department of Revenue
749 P.2d 1286 (Washington Supreme Court, 1988)
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Chicago Bridge & Iron Co. v. Department of Revenue
659 P.2d 463 (Washington Supreme Court, 1983)
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Coast Pacific Trading, Inc. v. Department of Revenue
719 P.2d 541 (Washington Supreme Court, 1986)
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Avnet, Inc. v. Department of Revenue
384 P.3d 571 (Washington Supreme Court, 2016)
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973 P.2d 1011 (Washington Supreme Court, 1999)

Legislative History

[1980 c 37 s 7. Formerly RCW82.04.430(6).]

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 § 82.04.4286, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4286.