Wash. Rev. Code » Title 82 · Chapter 82.04
Revised Code of Washington

Wash. Rev. Code § 82.04.070 (2026)

"Gross proceeds of sales."

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
"Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.
[ 2009 c 535 s 404; 1961 c 15 s 82.04.070. Prior: 1955 c 389 s 8; 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:

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Notes of Decisions
Cited in 19 cases, 1954–2016 · leading case: Nelson v. Appleway Chevrolet, Inc., 157 P.3d 847 (Wash. 2007).
Sort: Relevance Newest Treatment
Nelson v. Appleway Chevrolet, Inc., 157 P.3d 847 (Wash. 2007). · cites it 3× “The tax is a tax on gross proceeds of sales or gross income of the business, RCW 82.04.070, .080, depending on the circumstances, *857 RCW 82.”
Nelson v. Appleway Chevrolet, Inc., 160 Wash. 2d 173 (Wash. 2007). · cites it 3× “The tax is a tax on gross proceeds of sales or gross income of the business, RCW 82.04.070, .080, depending on the circumstances, RCW 82.”
Budget Rent-A-Car of Washington-Oregon, Inc. v. Dep't of Revenue, 500 P.2d 764 (Wash. 1972). · cites it 4× “To fall outside this extremely broad and all-inclusive tax scheme, so far as pertinent here, the taxpayer's transaction must come within that tiny niche reserved for casual and isolated sales, that is, the event must be a sale made by a person "not engaged in the business of…”
City of Tacoma v. William Rogers Co., 60 P.3d 79 (Wash. 2002). · cites it 2× “RCW 82.04.070, .080. That is the starting point to determine whether the funds Evergreen collected from its clients are subject to the City of Tacoma’s B&O tax.”
First Am. Title Ins. v. Dep't of Revenue, 27 P.3d 604 (Wash. 2001). · cites it 2× “RCW 82.04.070. “ ‘Value proceeding or accruing’ ” is the “consideration.”
Bravern Residential II, LLC v. Dep't of Revenue, 334 P.3d 1182 (Wash. Ct. App. 2014). “RCW 82.04.070. This includes “the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued.”
Chicago Bridge & Iron Co. v. Dep't of Revenue, 659 P.2d 463 (Wash. 1983). “'"Gross proceeds of sales' means the value proceeding or accruing from the sale of tangible personal property and/or for services rendered," without any deduction for costs of material or labor or any other expenses.”
Crown Zellerbach Corp. v. State, 278 P.2d 305 (Wash. 1954). “) RCW 82.04.070 further defines “gross proceeds of sales,” as follows: “ ‘Gross proceeds of sales’ means the value proceeding or accruing from the sale of tangible personal property and for services rendered, without any deduction on account of the cost of property sold, the…”
Texaco Refining & Mktg., Inc. v. Dep't of Revenue, 127 P.3d 771 (Wash. Ct. App. 2006). “¶16 If a product is transferred without a sale under circumstances where the gross proceeds are not indicative of “true value,” RCW 82.”
Canteen Serv., Inc. v. State, 522 P.2d 847 (Wash. 1974). “) RCW 82.04.070 defines “gross proceeds of sales” as follows: “Gross proceeds of sales” means the value proceeding or accruing from the sale of tangible personal property and/or for services rendered, without any deduction on account of the cost of property sold, the cost of…”
City of Tacoma v. William Rogers Co., 60 P.3d 79 (Wash. 2003). · cites it 2× “RCW 82.04.070,.080. That is the starting point to determine whether the funds Evergreen collected from its clients are subject to the City of Tacoma's B & O tax.”
P. Lorillard Co. v. City of Seattle, 507 P.2d 1212 (Wash. Ct. App. 1973). “RCW 82.04.070 similarly defines gross proceeds of sales as the value accruing from the sale of tangible personal property.”
Show all 19 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.