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

Wash. Rev. Code § 82.04.080 (2026)

"Gross income of the business."

✓ current as of May 2026
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(1) "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.
(2) Financial institutions must determine gains realized from trading in stocks, bonds, and other evidences of indebtedness on a net annualized basis. For purposes of this subsection, a financial institution means a person within the scope of the rule adopted by the department under the authority of RCW 82.04.460(2).
[ 2010 1st sp.s. c 23 s 109; 1961 c 15 s 82.04.080. Prior: 1955 c 389 s 9; 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:

Contingency—Application—2010 1st sp.s. c 23 ss 102-112: See notes following RCW 82.04.067.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Notes of Decisions
Cited in 43 cases (6 in the last 5 years), 1963–2026 · leading case: Homestreet, Inc. v. State, Dept. of Revenue, 210 P.3d 297 (Wash. 2009).
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Homestreet, Inc. v. State, Dept. of Revenue, 210 P.3d 297 (Wash. 2009). · cites it 5× “RCW 82.04.080 (emphasis added). ¶ 36 Thus, under the B & O tax scheme pertaining to financial businesses, "compensation for rendition of services," "fees" and "interest" are all defined types of potential gross income of a financial business, and each is distinguishable from the…”
HomeStreet, Inc. v. Dep't of Revenue, 166 Wash. 2d 444 (Wash. 2009). · cites it 5× “290(2), RCW 82.04.080)] in mind, it is obvious that the deduction in RCW 82.”
St. Joseph Gen. Hosp. v. Dep't of Revenue, 158 Wash. App. 450 (Wash. Ct. App. 2010). · cites it 9× “Joseph argues that money it collected and paid to NEP for professional medical emergency room services rendered by NEP is not gross income under former RCW 82.04.080 (1961). We agree. ¶23 “Gross income of the business” means the value proceeding or accruing by reason of the…”
Walthew v. Dep't of Revenue, 691 P.2d 559 (Wash. 1984). · cites it 6× “Does the definition of gross income under RCW 82.04.080 include client reimbursements to lawyers on advances made to third party providers, when the lawyer is acting as agent *185 for the client, and the client remains ultimately liable for the payment? We conclude that it does…”
City of Tacoma v. William Rogers Co., 60 P.3d 79 (Wash. 2002). · cites it 3× “There we addressed State Rule 111 (WAC 458-20-111), which is identical to the City of Tacoma’s Rule 111, in light of the definition of gross income in RCW 82.04.080. We discussed our earlier decision in Christensen, O’Connor, Garrison & Havelka v.”
Washington Imaging Servs., LLC v. Dep't of Revenue, 171 Wash. 2d 548 (Wash. 2011). · cites it 2× “RCW 82.04.080. Included in gross income is “compensation for the rendition of services.”
Imaging Servs. v. State Dept. of Revenue, 252 P.3d 885 (Wash. 2011). · cites it 2× “RCW 82.04.080. Included in gross income is "compensation for the rendition of services.”
Washington Imaging Servs., LLC v. Dep't of Revenue, 222 P.3d 801 (Wash. Ct. App. 2009). · cites it 3× “If any one of the conditions is missing, then the taxpayer’s receipts are deemed taxable gross income of the business under RCW 82.04.080 and the B&O tax is due. See *287 Christensen, 97 Wn.”
Med. Consultants Nw., Inc. v. State, 947 P.2d 784 (Wash. Ct. App. 1997). · cites it 3× “” RCW 82.04.080. Gross income is broadly defined, with no deductions allowed for expenses involved in conducting the business.”
City of Kennewick v. State, 409 P.2d 138 (Wash. 1965). · cites it 8× “" RCW 82.04.080, infra. In view of this distinction the "in aid of construction" revenues to the utility resulting from assessments against the property owners for the cost of extending water mains to their property, although not subject to the imposition of a utility tax, King…”
Nelson v. Appleway Chevrolet, Inc., 157 P.3d 847 (Wash. 2007). “Nelson wants return of the "illegal tax" he claims he and other members of the class paid, based on a declaratory judgment that charging customers for the amount of the tax is illegal under RCW 82.04.080, i.e., "[d]isgorgement of all monies received by Defendants from their…”
Nelson v. Appleway Chevrolet, Inc., 160 Wash. 2d 173 (Wash. 2007). “Nelson wants return of the “illegal tax” he claims he and other members of the class paid, based on a declaratory judgment that charging customers for the amount of the tax is illegal under RCW 82.04.080, i.e., “[d]isgorgement of all monies received by Defendants from their…”
Show all 43 citing cases →
— Wash. Rev. Code § 82.04.080(1) — 11 cases
Steven Klein, Inc. v. Dep't of Revenue, 357 P.3d 59 (Wash. 2015).
Steven Klein, Inc. v. Dep't of Revenue, 336 P.3d 663 (Wash. Ct. App. 2014).
Everi Payments Inc., V Wa State Dept Of Revenue, 432 P.3d 411 (Wash. Ct. App. 2018).
Apt. Mgmt. Consultants Llc, V. State Dept. Of Revenue (Wash. Ct. App. 2025).
Apt. Mgmt. Consultants Llc, V. State Dept. Of Revenue (Wash. Ct. App. 2026).
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