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

Wash. Rev. Code § 82.04.240 (2026)

✓ current as of May 2026
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Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate of 0.484 percent.
The measure of the tax is the value of the products, including by-products, so manufactured regardless of the place of sale or the fact that deliveries may be made to points outside the state.
[ 2004 c 24 s 4; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3; 1993 sp.s. c 25 s 102; 1981 c 172 s 1; 1979 ex.s. c 196 s 1; 1971 ex.s. c 281 s 3; 1969 ex.s. c 262 s 34; 1967 ex.s. c 149 s 8; 1965 ex.s. c 173 s 5; 1961 c 15 s 82.04.240. Prior: 1959 c 211 s 1; 1955 c 389 s 44; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]

Notes:

Effective date—2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective dates—1981 c 172: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1981, except section 9 of this act shall take effect September 1, 1981, sections 7 and 8 of this act shall take effect October 1, 1981, and section 10 of this act shall take effect July 1, 1983." [ 1981 c 172 s 12.]
Effective date—1979 ex.s. c 196: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect on July 1, 1979." [ 1979 ex.s. c 196 s 15.]
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RCW 82.04.240

Tax on manufacturers. (Effective January 1, 2027.)

Upon every person engaging within this state in business as a manufacturer, except persons taxable as manufacturers under other provisions of this chapter; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including by-products, manufactured, multiplied by the rate of 0.5 percent.
The measure of the tax is the value of the products, including by-products, so manufactured regardless of the place of sale or the fact that deliveries may be made to points outside the state.
[ 2025 c 420 s 102; 2004 c 24 s 4; (2017 3rd sp.s. c 37 s 518); (2017 3rd sp.s. c 37 s 517 expired January 1, 2018); (2017 c 135 s 9); (2010 c 114 s 104); (2003 c 149 s 3); 1998 c 312 s 3; 1993 sp.s. c 25 s 102; 1981 c 172 s 1; 1979 ex.s. c 196 s 1; 1971 ex.s. c 281 s 3; 1969 ex.s. c 262 s 34; 1967 ex.s. c 149 s 8; 1965 ex.s. c 173 s 5; 1961 c 15 s 82.04.240. Prior: 1959 c 211 s 1; 1955 c 389 s 44; prior: 1950 ex.s. c 5 s 1, part; 1949 c 228 s 1, part; 1943 c 156 s 1, part; 1941 c 178 s 1, part; 1939 c 225 s 1, part; 1937 c 227 s 1, part; 1935 c 180 s 4, part; Rem. Supp. 1949 s 8370-4, part.]

Notes:

Effective date—2025 c 420 ss 101-108 and 110-112: See note following RCW 82.04.230.
Tax preference performance statement exemption—Automatic expiration date exemption—Necessity of act—2025 c 420: See notes following RCW 82.04.230.
Effective date—2017 3rd sp.s. c 37 ss 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Expiration date—2017 3rd sp.s. c 37 ss 502, 505, 507, 509, 511, 513, 515, 517, 519, 521, 523, and 525: See note following RCW 82.04.2404.
Contingent effective date—2017 c 135; 2010 c 114: See RCW 82.32.790.
Effective date—2017 c 135: See note following RCW 82.32.534.
Finding—Intent—2010 c 114: See note following RCW 82.32.534.
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
Findings—Intent—2003 c 149: See note following RCW 82.04.426.
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective dates—1981 c 172: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1981, except section 9 of this act shall take effect September 1, 1981, sections 7 and 8 of this act shall take effect October 1, 1981, and section 10 of this act shall take effect July 1, 1983." [ 1981 c 172 s 12.]
Effective date—1979 ex.s. c 196: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect on July 1, 1979." [ 1979 ex.s. c 196 s 15.]
Notes of Decisions
Cited in 25 cases (3 in the last 5 years), 1954–2025 · leading case: Tyler Pipe Indus., Inc. v. Washington State Dep't of Revenue, 483 U.S. 232 (1987).
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Tyler Pipe Indus., Inc. v. Washington State Dep't of Revenue, 483 U.S. 232 (1987). · cites it 2× “240 [tax on manufacturers] or subsection (2), (3), (4), (5), or (7) of RCW 82.04.260 [tax on certain food processing activities] with respect to extracting or manufacturing of the products so sold.”
Crown Zellerbach Corp. v. State, 278 P.2d 305 (Wash. 1954). · cites it 5× “” RCW 82.04.240: “Tax on manufacturers. Upon every person except persons taxable under subsection (2) of RCW 82.”
Tesoro Refining & Mktg. Co. v. Dep't of Revenue, 159 Wash. App. 104 (Wash. Ct. App. 2010). · cites it 5× “¶16 Second, DOR asserts that because RCW 82.04.240, imposing manufacturer B&O taxes, provides the “measure of the tax” to be “the value of the products .”
Nat'l Can Corp. v. Dep't of Revenue, 715 P.2d 128 (Wash. 1986). · cites it 3× “RCW 82.04.240 imposes a tax upon Washington manufacturers.”
Agrilink Foods, Inc. v. State, Dept. of Revenue, 103 P.3d 1226 (Wash. 2005). “484 percent pursuant to RCW 82.04.240 but claims the appropriate rate should have been .”
Agrilink Foods, Inc. v. Dep't of Revenue, 153 Wash. 2d 392 (Wash. 2005). “484 percent pursuant to RCW 82.04.240 but claims the *394 appropriate rate should have been 0.”
McDonnell & McDonnell v. State, 383 P.2d 905 (Wash. 1963). · cites it 6× “Both parties have apparently assumed that if the activity constitutes manufacturing then that activity may be taxed under RCW 82.04.240 (tax on manufacturers). However, both parties have apparently overlooked RCW 82.”
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). · cites it 3× “Manufacturing is taxed under RCW 82.04.240 based on the value of the products made.”
Dep't of Revenue v. Schaake Packing Co., 666 P.2d 367 (Wash. 1983). · cites it 3× “Therefore, it determined Schaake's feed mixing facility was subject to the business and occupation tax established in RCW 82.04.240. The Department calculated the amount of the deficiency based on the value of the feed *81 mixture produced at the feed mixing facility.”
Am. Sign & Indicator Corp. v. State, 610 P.2d 353 (Wash. 1980). · cites it 3× “Under RCW 82.04.240, a manufacturer's tax base is "the value of the products .”
Tesoro Refining & Mktg. Co. v. Dep't of Revenue, 269 P.3d 1013 (Wash. 2012). “RCW 82.04.240, .250, .270. Individuals or persons engaged in both of these activities are subject to liability under separate B&O tax provisions.”
Texaco Refining & Mktg., Inc. v. Dep't of Revenue, 127 P.3d 771 (Wash. Ct. App. 2006). · cites it 2× “1 The statute defines “[g]ross proceeds of sales” as the “value proceeding or accruing” from the sale. RCW 82.04.070. And “[v]alue proceeding or accruing” means “consideration, whether money, credits, rights, or other property expressed in terms of money.”
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