Washington Statutes
§ 82.45.020 — "Seller" defined.
Washington § 82.45.020
This text of Washington § 82.45.020 ("Seller" defined.) 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 § 82.45.020 (2026).
Text
As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.
Purpose — Effective dates — Savings — Disposition of certain funds — Severability — 1980 c 154: See notes following chapter digest.
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Related
Department of Revenue v. Federal Deposit Insurance Corp.
359 P.3d 913 (Court of Appeals of Washington, 2015)
Fdic v. State Of Wa Dept Of Revenue, App
(Court of Appeals of Washington, 2015)
Kaiser Foundation Health Plan of WA v. Dept of Revenue, State of WA
(Court of Appeals of Washington, 2024)
Legislative History
[1980 c 154 s 1;1969 ex.s. c 223 s 28A.45.020. Prior:1951 1st ex.s. c 11 s 6. Formerly RCW28A.45.020,28.45.020.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.45.020, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.45.020.