RCW 82.04.280
Tax on printers, publishers, highway
contractors, extracting or processing for hire, cold storage
warehouse or storage warehouse operation, insurance general
agents, radio and television broadcasting, government
contractors -- Cold storage warehouse defined -- Storage warehouse
defined -- Periodical or magazine defined. (Contingent expiration
date.)
Upon every person engaging within this state in the
business of: (1) Printing materials other than newspapers, and
of publishing periodicals or magazines; (2) building, repairing
or improving any street, place, road, highway, easement,
right-of-way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned by a
municipal corporation or political subdivision of the state or by
the United States and which is used or to be used, primarily for
foot or vehicular traffic including mass transportation vehicles
of any kind and including any readjustment, reconstruction or
relocation of the facilities of any public, private or
cooperatively owned utility or railroad in the course of such
building, repairing or improving, the cost of which readjustment,
reconstruction, or relocation, is the responsibility of the
public authority whose street, place, road, highway, easement,
right-of-way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle is being built, repaired or
improved; (3) extracting for hire or processing for hire, except
persons taxable as extractors for hire or processors for hire
under another section of this chapter; (4) operating a cold
storage warehouse or storage warehouse, but not including the
rental of cold storage lockers; (5) representing and performing
services for fire or casualty insurance companies as an
independent resident managing general agent licensed under the
provisions of *RCW 48.05.310; (6) radio and television
broadcasting, excluding network, national and regional
advertising computed as a standard deduction based on the
national average thereof as annually reported by the Federal
Communications Commission, or in lieu thereof by itemization by
the individual broadcasting station, and excluding that portion
of revenue represented by the out-of-state audience computed as a
ratio to the station's total audience as measured by the 100
micro-volt signal strength and delivery by wire, if any; (7)
engaging in activities which bring a person within the definition
of consumer contained in RCW 82.04.190(6); as to such persons,
the amount of tax on such business is equal to the gross income
of the business multiplied by the rate of 0.484 percent.
As used in this section, "cold storage warehouse" means a
storage warehouse used to store fresh and/or frozen perishable
fruits or vegetables, meat, seafood, dairy products, or fowl, or
any combination thereof, at a desired temperature to maintain the
quality of the product for orderly marketing.
As used in this section, "storage warehouse" means a
building or structure, or any part thereof, in which goods,
wares, or merchandise are received for storage for compensation,
except field warehouses, fruit warehouses, fruit packing plants,
warehouses licensed under chapter 22.09 RCW, public garages
storing automobiles, railroad freight sheds, docks and wharves,
and "self-storage" or "mini storage" facilities whereby customers
have direct access to individual storage areas by separate
entrance. "Storage warehouse" does not include a building or
structure, or that part of such building or structure, in which
an activity taxable under RCW 82.04.272 is conducted.
As used in this section, "periodical or magazine" means a
printed publication, other than a newspaper, issued regularly at
stated intervals at least once every three months, including any
supplement or special edition of the publication.
[2009 c 461 § 2; 2006 c 300 § 6; 2004 c 24 § 6; 1998 c 343 § 3; 1994 c 112 § 1; 1993 sp.s. c 25 § 303; 1993 sp.s. c 25 § 106; 1986 c 226 § 2; 1983 c 132 § 1; 1975 1st ex.s. c 90 § 3; 1971 ex.s. c 299 § 5; 1971 ex.s. c 281 § 7; 1970 ex.s. c 8 § 2. Prior: 1969 ex.s. c 262 § 38; 1969 ex.s. c 255 § 5; 1967 ex.s. c 149 § 13; 1963 c 168 § 1; 1961 c 15 § 82.04.280; prior: 1959 ex.s. c 5 § 4; 1959 ex.s. c 3 § 4; 1955 c 389 § 48; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 228 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]
NOTES:
*Reviser's note: RCW 48.05.310 was repealed by 2007 c 117 § 39, effective July 1, 2009.
Contingent expiration date -- 2009 c 461: "Section 2 of this act expires on the date that section 3 of this act takes effect." [2009 c 461 § 11.]
Contingent expiration date -- 2006 c 300 § 6: "Section 6 of this act expires on the date that section 7 of this act takes effect." [2006 c 300 § 14.]
Effective dates -- Contingent effective date -- 2006 c 300: See note following RCW 82.04.261.
Intent -- Effective date -- 2004 c 24: See notes following RCW 82.04.2909.
Effective date -- 1998 c 343: See note following RCW 82.04.272.
Retroactive application -- 1994 c 112 § 1: "Section 1 of this act shall apply retroactively to July 1, 1993." [1994 c 112 § 5.]
Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective date -- 1986 c 226: See note following RCW 82.16.010.
Application to preexisting contracts -- 1975 1st ex.s. c 90:See note following RCW 82.12.010.
Effective date -- 1975 1st ex.s. c 90: See note following RCW 82.04.050.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.
RCW 82.04.280
Tax on printers, publishers, highway
contractors, extracting or processing for hire, cold storage
warehouse or storage warehouse operation, insurance general
agents, radio and television broadcasting, government
contractors -- Cold storage warehouse defined -- Storage warehouse
defined -- Periodical or magazine defined. (Contingent effective
date.)
Upon every person engaging within this state in the
business of: (1) Printing materials other than newspapers, and
of publishing periodicals or magazines; (2) building, repairing
or improving any street, place, road, highway, easement,
right-of-way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle which is owned by a
municipal corporation or political subdivision of the state or by
the United States and which is used or to be used, primarily for
foot or vehicular traffic including mass transportation vehicles
of any kind and including any readjustment, reconstruction or
relocation of the facilities of any public, private or
cooperatively owned utility or railroad in the course of such
building, repairing or improving, the cost of which readjustment,
reconstruction, or relocation, is the responsibility of the
public authority whose street, place, road, highway, easement,
right-of-way, mass public transportation terminal or parking
facility, bridge, tunnel, or trestle is being built, repaired or
improved; (3) extracting for hire or processing for hire, except
persons taxable as extractors for hire or processors for hire
under another section of this chapter; (4) operating a cold
storage warehouse or storage warehouse, but not including the
rental of cold storage lockers; (5) representing and performing
services for fire or casualty insurance companies as an
independent resident managing general agent licensed under the
provisions of *RCW 48.05.310; (6) radio and television
broadcasting, excluding network, national and regional
advertising computed as a standard deduction based on the
national average thereof as annually reported by the Federal
Communications Commission, or in lieu thereof by itemization by
the individual broadcasting station, and excluding that portion
of revenue represented by the out-of-state audience computed as a
ratio to the station's total audience as measured by the 100
micro-volt signal strength and delivery by wire, if any; (7)
engaging in activities which bring a person within the definition
of consumer contained in RCW 82.04.190(6); as to such persons,
the amount of tax on such business is equal to the gross income
of the business multiplied by the rate of 0.484 percent.
As used in this section, "cold storage warehouse" means a
storage warehouse used to store fresh and/or frozen perishable
fruits or vegetables, meat, seafood, dairy products, or fowl, or
any combination thereof, at a desired temperature to maintain the
quality of the product for orderly marketing.
As used in this section, "storage warehouse" means a
building or structure, or any part thereof, in which goods,
wares, or merchandise are received for storage for compensation,
except field warehouses, fruit warehouses, fruit packing plants,
warehouses licensed under chapter 22.09 RCW, public garages
storing automobiles, railroad freight sheds, docks and wharves,
and "self-storage" or "mini storage" facilities whereby customers
have direct access to individual storage areas by separate
entrance. "Storage warehouse" does not include a building or
structure, or that part of such building or structure, in which
an activity taxable under RCW 82.04.272 is conducted.
As used in this section, "periodical or magazine" means a
printed publication, other than a newspaper, issued regularly at
stated intervals at least once every three months, including any
supplement or special edition of the publication.
[2009 c 461 § 3; 2006 c 300 § 7; 2003 c 149 § 4; 1998 c 343 § 3; 1994 c 112 § 1; 1993 sp.s. c 25 § 303; 1993 sp.s. c 25 § 106; 1986 c 226 § 2; 1983 c 132 § 1; 1975 1st ex.s. c 90 § 3; 1971 ex.s. c 299 § 5; 1971 ex.s. c 281 § 7; 1970 ex.s. c 8 § 2. Prior: 1969 ex.s. c 262 § 38; 1969 ex.s. c 255 § 5; 1967 ex.s. c 149 § 13; 1963 c 168 § 1; 1961 c 15 § 82.04.280; prior: 1959 ex.s. c 5 § 4; 1959 ex.s. c 3 § 4; 1955 c 389 § 48; prior: 1950 ex.s. c 5 § 1, part; 1949 c 228 § 1, part; 1943 c 156 § 1, part; 1941 c 178 § 1, part; 1939 c 228 § 1, part; 1937 c 227 § 1, part; 1935 c 180 § 4, part; Rem. Supp. 1949 § 8370-4, part.]
NOTES:
*Reviser's note: RCW 48.05.310 was repealed by 2007 c 117 § 39, effective July 1, 2009.
Effective date -- Contingent effective date -- 2009 c 461: "(1)
Except as provided in subsection (2) of this section, 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, 2009.
(2) Section 3 of this act takes effect if the contingency in
*section 9 of this act occurs." [2009 c 461 § 10.]
*Reviser's note: See note following RCW 82.04.426.
Effective dates -- Contingent effective date -- 2006 c 300: See note following RCW 82.04.261.
Contingent effective date -- Findings -- Intent -- 2003 c 149: See notes following RCW 82.04.426.
Effective date -- 1998 c 343: See note following RCW 82.04.272.
Retroactive application -- 1994 c 112 § 1: "Section 1 of this act shall apply retroactively to July 1, 1993." [1994 c 112 § 5.]
Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective date -- 1986 c 226: See note following RCW 82.16.010.
Application to preexisting contracts -- 1975 1st ex.s. c 90:See note following RCW 82.12.010.
Effective date -- 1975 1st ex.s. c 90: See note following RCW 82.04.050.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.