(1) Upon every
person engaging within this state in the business of
manufacturing:
(a) Wheat into flour, barley into pearl barley, soybeans
into soybean oil, canola into canola oil, canola meal, or canola
byproducts, or sunflower seeds into sunflower oil; as to such
persons the amount of tax with respect to such business shall be
equal to the value of the flour, pearl barley, oil, canola meal,
or canola byproduct manufactured, multiplied by the rate of 0.138
percent;
(b) Beginning July 1, 2012, seafood products that remain in
a raw, raw frozen, or raw salted state at the completion of the
manufacturing by that person; or selling manufactured seafood
products that remain in a raw, raw frozen, or raw salted state at
the completion of the manufacturing, to purchasers who transport
in the ordinary course of business the goods out of this state;
as to such persons the amount of tax with respect to such
business shall be equal to the value of the products manufactured
or the gross proceeds derived from such sales, multiplied by the
rate of 0.138 percent. Sellers must keep and preserve records
for the period required by RCW 82.32.070 establishing that the
goods were transported by the purchaser in the ordinary course of
business out of this state;
(c) Beginning July 1, 2012, dairy products that as of
September 20, 2001, are identified in 21 C.F.R., chapter 1, parts
131, 133, and 135, including byproducts from the manufacturing of
the dairy products such as whey and casein; or selling the same
to purchasers who transport in the ordinary course of business
the goods out of state; as to such persons the tax imposed shall
be equal to the value of the products manufactured or the gross
proceeds derived from such sales multiplied by the rate of 0.138
percent. Sellers must keep and preserve records for the period
required by RCW 82.32.070 establishing that the goods were
transported by the purchaser in the ordinary course of business
out of this state;
(d) Beginning July 1, 2012, fruits or vegetables by canning,
preserving, freezing, processing, or dehydrating fresh fruits or
vegetables, or selling at wholesale fruits or vegetables
manufactured by the seller by canning, preserving, freezing,
processing, or dehydrating fresh fruits or vegetables and sold to
purchasers who transport in the ordinary course of business the
goods out of this state; as to such persons the amount of tax
with respect to such business shall be equal to the value of the
products manufactured or the gross proceeds derived from such
sales multiplied by the rate of 0.138 percent. Sellers must keep
and preserve records for the period required by RCW 82.32.070
establishing that the goods were transported by the purchaser in
the ordinary course of business out of this state;
(e) Until July 1, 2009, alcohol fuel, biodiesel fuel, or
biodiesel feedstock, as those terms are defined in RCW 82.29A.135; as to such persons the amount of tax with respect to
the business shall be equal to the value of alcohol fuel,
biodiesel fuel, or biodiesel feedstock manufactured, multiplied
by the rate of 0.138 percent; and
(f) Alcohol fuel or wood biomass fuel, as those terms are
defined in RCW 82.29A.135; as to such persons the amount of tax
with respect to the business shall be equal to the value of
alcohol fuel or wood biomass fuel manufactured, multiplied by the
rate of 0.138 percent.
(2) Upon every person engaging within this state in the
business of splitting or processing dried peas; as to such
persons the amount of tax with respect to such business shall be
equal to the value of the peas split or processed, multiplied by
the rate of 0.138 percent.
(3) Upon every nonprofit corporation and nonprofit
association engaging within this state in research and
development, as to such corporations and associations, the amount
of tax with respect to such activities shall be equal to the
gross income derived from such activities multiplied by the rate
of 0.484 percent.
(4) Upon every person engaging within this state in the
business of slaughtering, breaking and/or processing perishable
meat products and/or selling the same at wholesale only and not
at retail; as to such persons the tax imposed shall be equal to
the gross proceeds derived from such sales multiplied by the rate
of 0.138 percent.
(5) Upon every person engaging within this state in the
business of acting as a travel agent or tour operator; as to such
persons the amount of the tax with respect to such activities
shall be equal to the gross income derived from such activities
multiplied by the rate of 0.275 percent.
(6) Upon every person engaging within this state in business
as an international steamship agent, international customs house
broker, international freight forwarder, vessel and/or cargo
charter broker in foreign commerce, and/or international air
cargo agent; as to such persons the amount of the tax with
respect to only international activities shall be equal to the
gross income derived from such activities multiplied by the rate
of 0.275 percent.
(7) Upon every person engaging within this state in the
business of stevedoring and associated activities pertinent to
the movement of goods and commodities in waterborne interstate or
foreign commerce; as to such persons the amount of tax with
respect to such business shall be equal to the gross proceeds
derived from such activities multiplied by the rate of 0.275
percent. Persons subject to taxation under this subsection shall
be exempt from payment of taxes imposed by chapter 82.16 RCW for
that portion of their business subject to taxation under this
subsection. Stevedoring and associated activities pertinent to
the conduct of goods and commodities in waterborne interstate or
foreign commerce are defined as all activities of a labor,
service or transportation nature whereby cargo may be loaded or
unloaded to or from vessels or barges, passing over, onto or
under a wharf, pier, or similar structure; cargo may be moved to
a warehouse or similar holding or storage yard or area to await
further movement in import or export or may move to a
consolidation freight station and be stuffed, unstuffed,
containerized, separated or otherwise segregated or aggregated
for delivery or loaded on any mode of transportation for delivery
to its consignee. Specific activities included in this
definition are: Wharfage, handling, loading, unloading, moving
of cargo to a convenient place of delivery to the consignee or a
convenient place for further movement to export mode;
documentation services in connection with the receipt, delivery,
checking, care, custody and control of cargo required in the
transfer of cargo; imported automobile handling prior to delivery
to consignee; terminal stevedoring and incidental vessel
services, including but not limited to plugging and unplugging
refrigerator service to containers, trailers, and other
refrigerated cargo receptacles, and securing ship hatch covers.
(8) Upon every person engaging within this state in the
business of disposing of low-level waste, as defined in RCW 43.145.010; as to such persons the amount of the tax with respect
to such business shall be equal to the gross income of the
business, excluding any fees imposed under chapter 43.200 RCW,
multiplied by the rate of 3.3 percent.
If the gross income of the taxpayer is attributable to
activities both within and without this state, the gross income
attributable to this state shall be determined in accordance with
the methods of apportionment required under RCW 82.04.460.
(9) Upon every person engaging within this state as an
insurance *agent, insurance *broker, or insurance solicitor
licensed under chapter 48.17 RCW; as to such persons, the amount
of the tax with respect to such licensed activities shall be
equal to the gross income of such business multiplied by the rate
of 0.484 percent.
(10) Upon every person engaging within this state in
business as a hospital, as defined in chapter 70.41 RCW, that is
operated as a nonprofit corporation or by the state or any of its
political subdivisions, as to such persons, the amount of tax
with respect to such activities shall be equal to the gross
income of the business multiplied by the rate of 0.75 percent
through June 30, 1995, and 1.5 percent thereafter. The moneys
collected under this subsection shall be deposited in the health
services account created under RCW 43.72.900.
(11)(a) Beginning October 1, 2005, upon every person
engaging within this state in the business of manufacturing
commercial airplanes, or components of such airplanes, as to such
persons the amount of tax with respect to such business shall, in
the case of manufacturers, be equal to the value of the product
manufactured, or in the case of processors for hire, be equal to
the gross income of the business, multiplied by the rate of:
(i) 0.4235 percent from October 1, 2005, through the later
of June 30, 2007, or the day preceding the date final assembly of
a superefficient airplane begins in Washington state, as
determined under RCW 82.32.550; and
(ii) 0.2904 percent beginning on the later of July 1, 2007,
or the date final assembly of a superefficient airplane begins in
Washington state, as determined under RCW 82.32.550.
(b) Beginning October 1, 2005, upon every person engaging
within this state in the business of making sales, at retail or
wholesale, of commercial airplanes, or components of such
airplanes, manufactured by that person, as to such persons the
amount of tax with respect to such business shall be equal to the
gross proceeds of sales of the airplanes or components multiplied
by the rate of:
(i) 0.4235 percent from October 1, 2005, through the later
of June 30, 2007, or the day preceding the date final assembly of
a superefficient airplane begins in Washington state, as
determined under RCW 82.32.550; and
(ii) 0.2904 percent beginning on the later of July 1, 2007,
or the date final assembly of a superefficient airplane begins in
Washington state, as determined under RCW 82.32.550.
(c) For the purposes of this subsection (11), "commercial
airplane," "component," and "final assembly of a superefficient
airplane" have the meanings given in RCW 82.32.550.
(d) In addition to all other requirements under this title,
a person eligible for the tax rate under this subsection (11)
must report as required under RCW 82.32.545.
(e) This subsection (11) does not apply after the earlier
of: July 1, 2024; or December 31, 2007, if assembly of a
superefficient airplane does not begin by December 31, 2007, as
determined under RCW 82.32.550.
(12)(a) Until July 1, 2024, upon every person engaging
within this state in the business of extracting timber or
extracting for hire timber; as to such persons the amount of tax
with respect to the business shall, in the case of extractors, be
equal to the value of products, including byproducts, extracted,
or in the case of extractors for hire, be equal to the gross
income of the business, multiplied by the rate of 0.4235 percent
from July 1, 2006, through June 30, 2007, and 0.2904 percent from
July 1, 2007, through June 30, 2024.
(b) Until July 1, 2024, upon every person engaging within
this state in the business of manufacturing or processing for
hire: (i) Timber into timber products or wood products; or (ii)
timber products into other timber products or wood products; as
to such persons the amount of the tax with respect to the
business shall, in the case of manufacturers, be equal to the
value of products, including byproducts, manufactured, or in the
case of processors for hire, be equal to the gross income of the
business, multiplied by the rate of 0.4235 percent from July 1,
2006, through June 30, 2007, and 0.2904 percent from July 1,
2007, through June 30, 2024.
(c) Until July 1, 2024, upon every person engaging within
this state in the business of selling at wholesale: (i) Timber
extracted by that person; (ii) timber products manufactured by
that person from timber or other timber products; or (iii) wood
products manufactured by that person from timber or timber
products; as to such persons the amount of the tax with respect
to the business shall be equal to the gross proceeds of sales of
the timber, timber products, or wood products multiplied by the
rate of 0.4235 percent from July 1, 2006, through June 30, 2007,
and 0.2904 percent from July 1, 2007, through June 30, 2024.
(d) Until July 1, 2024, upon every person engaging within
this state in the business of selling standing timber; as to such
persons the amount of the tax with respect to the business shall
be equal to the gross income of the business multiplied by the
rate of 0.2904 percent. For purposes of this subsection (12)(d),
"selling standing timber" means the sale of timber apart from the
land, where the buyer is required to sever the timber within
thirty months from the date of the original contract, regardless
of the method of payment for the timber and whether title to the
timber transfers before, upon, or after severance.
(e) For purposes of this subsection, the following
definitions apply:
(i) "Paper and paper products" means products made of
interwoven cellulosic fibers held together largely by hydrogen
bonding. "Paper and paper products" includes newsprint; office,
printing, fine, and pressure-sensitive papers; paper napkins,
towels, and toilet tissue; kraft bag, construction, and other
kraft industrial papers; paperboard, liquid packaging containers,
containerboard, corrugated, and solid-fiber containers including
linerboard and corrugated medium; and related types of cellulosic
products containing primarily, by weight or volume, cellulosic
materials. "Paper and paper products" does not include books,
newspapers, magazines, periodicals, and other printed
publications, advertising materials, calendars, and similar types
of printed materials.
(ii) "Timber" means forest trees, standing or down, on
privately or publicly owned land. "Timber" does not include
Christmas trees that are cultivated by agricultural methods or
short-rotation hardwoods as defined in RCW 84.33.035.
(iii) "Timber products" means logs, wood chips, sawdust,
wood waste, and similar products obtained wholly from the
processing of timber, short-rotation hardwoods as defined in RCW 84.33.035, or both; and pulp, including market pulp and pulp
derived from recovered paper or paper products.
(iv) "Wood products" means paper and paper products;
dimensional lumber; engineered wood products such as
particleboard, oriented strand board, medium density fiberboard,
and plywood; wood doors; and wood windows.
(13) Upon every person engaging within this state in
inspecting, testing, labeling, and storing canned salmon owned by
another person, as to such persons, the amount of tax with
respect to such activities shall be equal to the gross income
derived from such activities multiplied by the rate of 0.484
percent.
[2007 c 54 § 6; 2007 c 48 § 2. Prior: 2006 c 354 § 4; 2006 c 300 § 1; prior: 2005 c 513 § 2; 2005 c 443 § 4; prior: 2003 2nd sp.s. c 1 § 4; 2003 2nd sp.s. c 1 § 3; 2003 c 339 § 11; 2003 c 261 § 11; 2001 2nd sp.s. c 25 § 2; prior: 1998 c 312 § 5; 1998 c 311 § 2; prior: 1998 c 170 § 4; 1996 c 148 § 2; 1996 c 115 § 1; prior: 1995 2nd sp.s. c 12 § 1; 1995 2nd sp.s. c 6 § 1; 1993 sp.s. c 25 § 104; 1993 c 492 § 304; 1991 c 272 § 15; 1990 c 21 § 2; 1987 c 139 § 1; prior: 1985 c 471 § 1; 1985 c 135 § 2; 1983 2nd ex.s. c 3 § 5; prior: 1983 1st ex.s. c 66 § 4; 1983 1st ex.s. c 55 § 4; 1982 2nd ex.s. c 13 § 1; 1982 c 10 § 16; prior: 1981 c 178 § 1; 1981 c 172 § 3; 1979 ex.s. c 196 § 2; 1975 1st ex.s. c 291 § 7; 1971 ex.s. c 281 § 5; 1971 ex.s. c 186 § 3; 1969 ex.s. c 262 § 36; 1967 ex.s. c 149 § 10; 1965 ex.s. c 173 § 6; 1961 c 15 § 82.04.260; prior: 1959 c 211 § 2; 1955 c 389 § 46; prior: 1953 c 91 § 4; 1951 2nd ex.s. c 28 § 4; 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 225 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]
NOTES:
Reviser's note: *(1) 2007 c 117 replaced the terms "agent"
and "broker" with the term "producer," effective July 1, 2009.
(2) This section was amended by 2007 c 48 § 2 and by 2007 c
54 § 6, each without reference to the other. Both amendments are
incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability -- 2007 c 54: See note following RCW 82.04.050.
Effective date -- 2007 c 48: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [2007 c 48 § 9.]
Effective dates -- 2006 c 354: See note following RCW 82.04.4268.
Effective dates -- Contingent effective date -- 2006 c 300: See note following RCW 82.04.261.
Effective dates -- 2005 c 513: See note following RCW 82.04.4266.
Finding -- Intent -- Effective date -- 2005 c 443: See notes following RCW 82.08.0255.
Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.
Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates -- 2003 c 339: See note following RCW 84.36.640.
Effective dates -- 2003 c 261: See note following RCW 84.36.635.
Purpose -- Intent -- 2001 2nd sp.s. c 25: "The purpose of sections 2 and 3 of this act is to provide a tax rate for persons who manufacture dairy products that is commensurate to the rate imposed on certain other processors of agricultural commodities. This tax rate applies to persons who manufacture dairy products from raw materials such as fluid milk, dehydrated milk, or byproducts of milk such as cream, buttermilk, whey, butter, or casein. It is not the intent of the legislature to provide this tax rate to persons who use dairy products as an ingredient or component of their manufactured product, such as milk-based soups or pizza. It is the intent that persons who manufacture products such as milk, cheese, yogurt, ice cream, whey, or whey products be subject to this rate." [2001 2nd sp.s. c 25 § 1.]
Part headings not law -- 2001 2nd sp.s. c 25: "Part headings used in this act are not any part of the law." [2001 2nd sp.s. c 25 § 7.]
Effective date -- Savings -- 1998 c 312: See notes following RCW 82.04.332.
Effective date -- 1998 c 170: See note following RCW 82.04.331.
Severability -- Effective date -- 1996 c 148: See notes following RCW 82.04.050.
Effective date -- 1996 c 115: "This act shall take effect July 1, 1996." [1996 c 115 § 2.]
Effective date -- 1995 2nd sp.s. c 12: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [1995 2nd sp.s. c 12 § 2.]
Effective date -- 1995 2nd sp.s. c 6: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [1995 2nd sp.s. c 6 § 2.]
Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings--Intent -- 1993 c 492: See notes following RCW 43.20.050.
Short title--Severability -- Savings--Captions not law--Reservation of legislative power--Effective dates--1993 c 492: See RCW 43.72.910 through 43.72.915.
Effective dates -- 1991 c 272: See RCW 81.108.901.
Severability -- 1985 c 471: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1985 c 471 § 17.]
Effective date -- 1985 c 471: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1985." [1985 c 471 § 18.]
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective dates -- 1983 1st ex.s. c 55: See note following RCW 82.08.010.
Severability -- 1982 2nd ex.s. c 13: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1982 2nd ex.s. c 13 § 2.]
Effective date -- 1982 2nd ex.s. c 13: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect August 1, 1982." [1982 2nd ex.s. c 13 § 3.]
Severability -- 1982 c 10: See note following RCW 6.13.080.
Effective dates -- 1981 c 172: See note following RCW 82.04.240.
Effective date -- 1979 ex.s. c 196: See note following RCW 82.04.240.
Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Effective date -- 1971 ex.s. c 186: See note following RCW 82.04.110.