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

Wash. Rev. Code § 82.04.140 (2025)

"Business."

✓ laws through the 2025 session: 2026 session laws are not yet included
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"Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.
[ 1961 c 15 s 82.04.140. Prior: 1955 c 389 s 15; 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 of Decisions
Cited in 38 cases (7 in the last 5 years), 1953–2026 · leading case: Budget Rent-A-Car of Washington-Oregon, Inc. v. Dep't of Revenue, 500 P.2d 764 (Wash. 1972).
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Budget Rent-A-Car of Washington-Oregon, Inc. v. Dep't of Revenue, 500 P.2d 764 (Wash. 1972). · cites it 8× “) RCW 82.04.140. It thus includes the business of selling and renting.”
John H. Sellen Constr. Co. v. Dep't of Revenue, 558 P.2d 1342 (Wash. 1976). · cites it 4× “Respondents' investment incomes are business activities within the meaning of RCW 82.04.140. [3] RCW 82.04.220 states: There is levied and shall be collected from every person a tax for the act or privilege of engaging in business activities.”
Steven Klein, Inc. v. Dep't of Revenue, 357 P.3d 59 (Wash. 2015). · cites it 2× “” RCW 82.04.140. ¶18 There are a variety of business activities that receive different tax measures and rates.”
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 905 P.2d 338 (Wash. 1995). “13 RCW 82.04.140. 14 RCW 82.32.300; see also Clerk’s Papers at 47.”
Walthew v. Dep't of Revenue, 691 P.2d 559 (Wash. 1984). · cites it 2× “" RCW 82.04.140. Because the taxpayer law firm benefits from services of these third party providers, and because they are necessary to its business, not merely incidental costs, the Department considers them a cost of doing business.”
Simpson Inv. Co. v. State, Dept. of Revenue, 3 P.3d 741 (Wash. 2000). “RCW 82.04.140 provides even greater breadth to the above provision by broadly defining business as all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.”
Washington Imaging Servs., LLC v. Dep't of Revenue, 171 Wash. 2d 548 (2011). “” RCW 82.04.140. A business that employs an independent contractor does not thereby become exempt from B&O tax liability for any income derived in whole or in part because of the work the independent contractor does for the taxpayer.”
Imaging Servs. v. State Dept. of Revenue, 252 P.3d 885 (Wash. 2011). “" RCW 82.04.140. A business that employs an independent contractor does not thereby become exempt from B & O tax liability for any income derived in whole or in part because of the work the independent contractor does for the taxpayer.”
Avnet, Inc. v. Dep't of Revenue, 384 P.3d 571 (Wash. 2016). “Former RCW 82.04.140 (1961); former RCW 82.04.220; Lamtec, 170 Wn.”
Hagemann v. Worth, 782 P.2d 1072 (Wash. Ct. App. 1989). “RCW 82.04.140, .327. In construing the meaning of a covenant, clear and unambiguous language will be given its manifest meaning; restrictions in derogation of the free use of land will not be extended to include any use not clearly expressed; doubts will be resolved in favor of…”
Young Men's Christian Ass'n v. State, 383 P.2d 497 (Wash. 1963). “RCW 82.04.140 provides: “ ‘Business’ includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.”
Avnet, Inc. v. Dep't of Revenue, 348 P.3d 1273 (Wash. Ct. App. 2015). “Former RCW 82.04.140 (1961); former RCW 82.04.220; Lamtec, 170 Wn.”
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