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

Wash. Rev. Code § 82.04.090 (2026)

"Value proceeding or accruing."

✓ current as of May 2026
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"Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. However, persons operating grain warehouses licensed under chapter 22.09 RCW may elect to report the value proceeding or accruing from grain warehouse operations on either a cash receipts or accrual basis. The department of revenue may provide by regulation that the value proceeding or accruing from sales on the installment plan under conditional contracts of sale may be reported as of the dates when the payments become due.
[ 2001 c 20 s 1; 1975 1st ex.s. c 278 s 40; 1961 c 15 s 82.04.090. Prior: 1955 c 389 s 10; 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:

Effective date—2001 c 20: "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, 2001." [ 2001 c 20 s 2.]
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 30 cases (6 in the last 5 years), 1964–2026 · 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 4× “RCW 82.04.090 states that "`[v]alue proceeding or accruing' means the consideration, whether money, credit, rights, or other property expressed in terms of money, actually received or accrued.”
HomeStreet, Inc. v. Dep't of Revenue, 166 Wash. 2d 444 (Wash. 2009). · cites it 4× “RCW 82.04.090 states that “ ‘[v]alue proceeding or accruing’ means the consideration, whether money, credit, rights, or other property expressed in terms of money, actually received or accrued.”
Walthew v. Dep't of Revenue, 691 P.2d 559 (Wash. 1984). · cites it 4× “) RCW 82.04.090 defines "value proceeding or accruing" as " consideration .”
St. Joseph Gen. Hosp. v. Dep't of Revenue, 158 Wash. App. 450 (Wash. Ct. App. 2010). · cites it 2× “Former RCW 82.04.080 (emphasis added). “Value proceeding or accruing” means “the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued.”
Bravern Residential II, LLC v. Dep't of Revenue, 334 P.3d 1182 (Wash. Ct. App. 2014). · cites it 2× “” RCW 82.04.090 (emphasis added). Similarly, for retail sales tax the “sales price” means the “total amount of consideration .”
City of Tacoma v. William Rogers Co., 60 P.3d 79 (Wash. 2002). “actually received or accrued’ (RCW 82.04.090).” Id. at 188 . Since the Tacoma Municipal Code provisions at issue here are the same in all important respects, compare TMC 6.”
Pilcher v. State, 49 P.3d 947 (Wash. Ct. App. 2002). “Pilcher argues broadly that fees earned by other physicians for treatment they provided to patients "obviously did not constitute compensation paid to [him] for services he rendered to patients and therefore did not belong to [him] and were neither "received" nor "accrued" (RCW…”
Pilcher v. Dep't of Revenue, 112 Wash. App. 428 (Wash. Ct. App. 2002). “Pilcher argues broadly that fees earned by other physicians for treatment they provided to patients “obviously did not constitute compensation paid to [him] for services he rendered to patients and therefore did not *437 belong to [him] and were neither ‘received’ nor ‘accrued’…”
First Am. Title Ins. v. Dep't of Revenue, 27 P.3d 604 (Wash. 2001). “” RCW 82.04.090. Requiring First American to pay B&O tax under two differing tax schemes for the same commercial transaction appears inequitable on its face and inconsistent with the taxation statutes.”
Getty Images (Seattle), Inc. v. City of Seattle, 260 P.3d 926 (Wash. Ct. App. 2011). “080, and RCW 82.04.090, with SMC 5.30.035(D), and SMC 5.”
Steven Klein, Inc. v. Dep't of Revenue, 336 P.3d 663 (Wash. Ct. App. 2014). “” RCW 82.04.090. ¶19 The Department imposed the tax on dealer cash at a rate under RCW 82.”
Davenport, Inc. v. Dep't of Revenue, 494 P.2d 1376 (Wash. Ct. App. 1972). “The term “value proceeding or accruing” is defined in RCW 82.04.090 to mean the “consideration .”
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