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

Wash. Rev. Code § 82.04.150 (2025)

"Engaging in business."

✓ laws through the 2025 session: 2026 session laws are not yet included
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
"Engaging in business" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.
[ 1961 c 15 s 82.04.150. Prior: 1955 c 389 s 16; 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 8 cases (2 in the last 5 years), 1953–2026 · leading case: City of Kennewick v. State, 409 P.2d 138 (Wash. 1965).
Sort: Relevance Newest Treatment
City of Kennewick v. State, 409 P.2d 138 (Wash. 1965). · cites it 2× “RCW 82.04.150. There is levied and shall be collected from every person a tax for the act or privilege of engaging in business activities.”
Washington-Oregon Shippers Coop. Ass'n v. Schumacher, 367 P.2d 112 (Wash. 1961). “” RCW 82.04.150. As the United States Supreme Court said in McGoldrick v.”
Everi Payments Inc., V Wa State Dept Of Revenue, 432 P.3d 411 (Wash. Ct. App. 2018). “” RCW 82.04.150. “Gross income of the business” is “the value proceeding or accruing by reason of the transaction of the business engaged in” without deductions of business services.”
Gen. Elec. Co. v. State, 256 P.2d 265 (Wash. 1953). · cites it 2× “" (RCW 82.04.150.) "`Manufacturer' means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his own materials or ingredients any articles, substances or…”
Wood v. Cantwell, No. 23-01044 (Bankr. W.D. Wash. Mar. 6, 2024). “” RCW 82.04.150. 21 The parties do not dispute that the Cantwells’ bankruptcy filing is a proceeding of the 22 23 kind referenced by the statute, or that Mr.”
Young's Mkt. Co. Of Wa, LLC, V. State Of Wa, Dep't Of Revenue, No. 87614-7 (Wash. Ct. App. Mar. 30, 2026). “” RCW 82.04.150. “ ‘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.”
Wash.-ore. Shippers Etc. v. Schumacher, 367 P.2d 112 (Wash. 1961). “" RCW 82.04.150. As the United States Supreme Court said in McGoldrick v.”
Steven Klein Inc. v. State Of Wa Dept. Of Revenue, No. 71663-8 (Wash. Ct. App. Nov. 3, 2014). “" RCW 82.04.150. RCW 82.04.140 provides even greater breadth by 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.”
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.