Revised Code of Washington

Wash. Rev. Code § 82.04.060 (2026)

"Sale at wholesale," "wholesale sale."

✓ current as of May 2026

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*** CHANGE IN 2026 *** (SEE 6113-S.SL) ***

"Sale at wholesale" or "wholesale sale" means:

(1) Any sale, which is not a sale at retail, of:

(a) Tangible personal property;

(b) Services defined as a retail sale in RCW 82.04.050(2) (a) or (g);

(d) Prewritten computer software;

(e) Services described in *RCW 82.04.050(6)(c);

(f) Extended warranties as defined in RCW 82.04.050(7);

(g) Competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065; or

(h) Digital goods, digital codes, or digital automated services;

(2) Any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge is expressly defined as a retail sale by RCW 82.04.050 when rendered to or for consumers. For the purposes of this subsection (2), "real or personal property" does not include any natural products named in RCW 82.04.100; and

(3) The sale of any service for resale, if the sale is excluded from the definition of "sale at retail" and "retail sale" in RCW 82.04.050(14).

[ 2017 c 323 s 512; 2015 c 169 s 2; 2010 c 106 s 203; 2009 c 535 s 403; 2007 c 6 s 1007; 2005 c 514 s 102; 2002 c 367 s 1; 1998 c 332 s 5; 1996 c 148 s 3; 1983 2nd ex.s. c 3 s 26; 1961 c 15 s 82.04.060. Prior: 1955 ex.s. c 10 s 4; 1955 c 389 s 7; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.]

Notes:

*Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.

Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.

Effective date—2015 c 169: See note following RCW 82.04.050.

Effective date—2010 c 106: See note following RCW 35.102.145.

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.

Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.

Findings—Intent—2007 c 6: See note following RCW 82.14.390.

Effective date—2005 c 514: See note following RCW 83.100.230.

Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.

Severability—2002 c 367: "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." [ 2002 c 367 s 7.]

Effective date—2002 c 367: "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 June 1, 2002." [ 2002 c 367 s 8.]

Findings—Intent—Effective date—1998 c 332: See notes following RCW 82.04.29001.

Severability—Effective date—1996 c 148: See notes following RCW 82.04.050.

Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

Notes of Decisions

Cited in 13 cases (5 in the last 5 years), 1960–2025 · leading case: Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990).

Sort: Relevance Newest Treatment

Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990). · cites it 2× “[3] "Sale at wholesale" is defined in RCW 82.04.060, which provides in relevant part: "`Sale at wholesale' or `wholesale sale' means any sale of tangible personal property .”

Sacred Heart Med. Ctr. v. Dep't of Revenue, 946 P.2d 409 (Wash. Ct. App. 1997). “See RCW 82.04.060 (definition of sale at wholesale).”

Washington Sav-Mor Oil Co. v. State Tax Comm'n, 364 P.2d 440 (Wash. 1961). “RCW 82.04.060], The appellant does not suggest that only sales involving a profit are subject to the tax.”

Stand. Oil Co. of California v. State, 355 P.2d 349 (Wash. 1960). “RCW 82.04.060 “ ‘Sale at wholesale’ or ‘wholesale sale’ means any sale of tangible personal property which is not a sale at retail and means any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge…”

Aventis Pharm. Inc, V Wa State Dep't Of Revenue, 428 P.3d 389 (Wash. Ct. App. 2018). “” RCW 82.04.060(1). DOR regulations specifically designate that retailing B&O tax and retail sales tax do not apply to charges to patients “for tangible personal property used in providing medical services to the patient, even if separately billed.”

Brundage-Bone Concrete Pumping, Inc., V. Dept. Of Revenue (Wash. Ct. App. 2024). · cites it 8× “050, RCW 82.04.060, and the rulemaking file. But as explained above, the 2021 amendments to Rule 211 did not exceed DOR’s statutory authority under RCW 82.”

Fibreboard Paper Prods. Corp. v. State, 401 P.2d 623 (Wash. 1965). “That sale of the finished or nearly finished cartons to Washington customers constitutes wholesaling may be seen from the statutory definition set forth in RCW 82.04.060: “Sale at wholesale” or “wholesale sale” means any sale of tangible personal property which is not a sale at…”

Aramark Educ. Servs., Llc v. State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2019). · cites it 7× “Because Aramark Educational Services earns its revenue from its contracts with Western Washington University and Evergreen State College (the schools) based on the number of potential dining patrons with meal plans regardless of whether any patron actually receives a meal, the…”

Fpr Ii, Llc v. State Of Washington Dept Of Revenue (Wash. Ct. App. 2021). “FPR argued that in the alternative, its business activities constituted wholesale sales that qualify for the wholesaling B&O tax classification under RCW 82.04.060 and WAC 458-20-173 (Rule 173).”

Jubitz Corp., V State Dep't Of Revenue (Wash. Ct. App. 2024). “57952-9-II who purchases tangible property for the purpose of resale is not a retail sale. RCW 82.04.050(1)(a)(i). The B&O tax rate for retail sales is 0.”

Jubitz Corp. v. State Dep't of Revenue (Wash. Ct. App. 2024). “3(g) states, “A separate assignment of error for each finding of fact a party contends was improperly made must be included with reference to the finding by number.”

Medline Indus. Holdings LP v. Dep't of Revenue (Wash. Ct. App. 2025). “Since wholesale conduct does not include retail conduct, RCW 82.04.060(1), it necessarily follows that under RCW 82.”

Show all 13 citing cases →

— Wash. Rev. Code § 82.04.060(1) — 2 cases

Medline Indus. Holdings LP v. Dep't of Revenue (Wash. Ct. App. 2025). “Since wholesale conduct does not include retail conduct, RCW 82.04.060(1), it necessarily follows that under RCW 82.”

— Wash. Rev. Code § 82.04.060(1)(a) — 3 cases

Aramark Educ. Servs., Llc v. State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2019). “Because Aramark Educational Services earns its revenue from its contracts with Western Washington University and Evergreen State College (the schools) based on the number of potential dining patrons with meal plans regardless of whether any patron actually receives a meal, the…”

— Wash. Rev. Code § 82.04.060(3) — 1 case

Brundage-Bone Concrete Pumping, Inc., V. Dept. Of Revenue (Wash. Ct. App. 2024). “050, RCW 82.04.060, and the rulemaking file. But as explained above, the 2021 amendments to Rule 211 did not exceed DOR’s statutory authority under RCW 82.”

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