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

Wash. Rev. Code § 82.04.270 (2026)

✓ current as of May 2026
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Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.484 percent.
[ 2004 c 24 s 5; 2003 2nd sp.s. c 1 s 5; 2001 1st sp.s. c 9 s 3; (2001 1st sp.s. c 9 s 2 expired July 1, 2001); 1999 c 358 s 2. Prior: 1999 c 358 s 1; 1998 c 343 s 2; 1998 c 329 s 1; 1998 c 312 s 6; 1994 c 124 s 2; 1993 sp.s. c 25 s 105; 1981 c 172 s 4; 1971 ex.s. c 281 s 6; 1971 ex.s. c 186 s 4; 1969 ex.s. c 262 s 37; 1967 ex.s. c 149 s 11; 1961 c 15 s 82.04.270; prior: 1959 ex.s. c 5 s 3; 1955 c 389 s 47; 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:

Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.
Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.
Effective date—1999 c 358 s 2: "Section 2 of this act takes effect July 1, 2001." [ 1999 c 358 s 23.]
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective date—1998 c 343: See note following RCW 82.04.272.
Effective date—1998 c 329: "This act takes effect July 1, 1998." [ 1998 c 329 s 2.]
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: See note following RCW 82.04.240.
Effective date—1971 ex.s. c 186: See note following RCW 82.04.110.
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RCW 82.04.270

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

Upon every person engaging within this state in the business of making sales at wholesale, except persons taxable as wholesalers under other provisions of this chapter; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds of sales of such business multiplied by the rate of 0.5 percent.
[ 2025 c 420 s 106; 2004 c 24 s 5; 2003 2nd sp.s. c 1 s 5; 2001 1st sp.s. c 9 s 3; (2001 1st sp.s. c 9 s 2 expired July 1, 2001); 1999 c 358 s 2. Prior: 1999 c 358 s 1; 1998 c 343 s 2; 1998 c 329 s 1; 1998 c 312 s 6; 1994 c 124 s 2; 1993 sp.s. c 25 s 105; 1981 c 172 s 4; 1971 ex.s. c 281 s 6; 1971 ex.s. c 186 s 4; 1969 ex.s. c 262 s 37; 1967 ex.s. c 149 s 11; 1961 c 15 s 82.04.270; prior: 1959 ex.s. c 5 s 3; 1955 c 389 s 47; 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.
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.
Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.
Effective date—1999 c 358 s 2: "Section 2 of this act takes effect July 1, 2001." [ 1999 c 358 s 23.]
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective date—1998 c 343: See note following RCW 82.04.272.
Effective date—1998 c 329: "This act takes effect July 1, 1998." [ 1998 c 329 s 2.]
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: See note following RCW 82.04.240.
Effective date—1971 ex.s. c 186: See note following RCW 82.04.110.
Notes of Decisions
Cited in 40 cases (5 in the last 5 years), 1952–2026 · leading case: Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990).
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Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990). · cites it 46× “The taxation scheme for wholesale businesses under RCW 82.04.270 imposes a business and occupation tax (tax) upon wholesalers such as Associated under subsection (1), as well as upon "distributors" (who perform functions equivalent to wholesaling functions), such as Safeway,…”
Rusan's, Inc. v. State, 478 P.2d 724 (Wash. 1970). · cites it 23× “Rusan's, Inc., is a Washington corporation which, during the times pertinent to this litigation, operated four women's apparel stores in Spokane.”
Foremost Dairies, Inc. v. State Tax Comm'n, 453 P.2d 870 (Wash. 1969). · cites it 18× “In my judgment, the most significant aspect of the problem is the simple fact that the legislature imposed a tax upon wholesaling activity or wholesalers in subsection (1) of RCW 82.04.270. Having done so, the legislature then proceeded to expand or enlarge the taxing…”
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). · cites it 13× “440(2) makes the MATC available to any person taxable under RCW 82.04.270, which imposes a B & O tax upon wholesaling and distribution.”
Crown Zellerbach Corp. v. State, 278 P.2d 305 (Wash. 1954). · cites it 8× “” RCW 82.04.270: “Tax on wholesalers. Upon every person except persons taxable under subsection (1) of RCW 82.”
Folsom v. Cnty. of Spokane, 759 P.2d 1196 (Wash. 1988). · cites it 2× “The County now asks us to reconsider and revise that holding. Whether that is proper turns on whether the prior decision is the law of the case.”
Time Oil Co. v. State, 483 P.2d 628 (Wash. 1971). · cites it 4× “By Washington State Tax Commission Order 62-8, dated May 22, 1962, it was determined that the intercompany exchanges were subject to the business and occupation tax under the classification of wholesaling as set forth in RCW 82.04.270. 1 Time; does not challenge the correctness…”
McDonnell & McDonnell v. State, 383 P.2d 905 (Wash. 1963). · cites it 6× “) It has been conceded that the respondents are engaged in wholesaling both within and without the state; therefore, with regard to their wholesaling activity within the state they are taxable under RCW 82.04.270. Those activities being taxable under RCW 82.”
Lamtec Corp. v. Dep't of Revenue of State, 215 P.3d 968 (Wash. Ct. App. 2009). · cites it 3× “¶ 11 The Department has promulgated specific rules to address circumstances under which it applies the B & O tax to interstate sales of tangible property.”
Safeway, Inc. v. Deparment of Revenue, 96 Wash. App. 156 (Wash. Ct. App. 1999). · cites it 13× “RCW 82.04.270 (1) and (2) impose B&O tax on wholesalers and distributors, respectively.”
Weyerhaeuser Co. v. Dep't of Revenue, 723 P.2d 1141 (Wash. 1986). · cites it 3× “290, and RCW 82.04.270 control this issue. WAC 458-20-109 provides, in relevant part: "Persons who receive .”
Avnet, Inc. v. Dep't of Revenue, 348 P.3d 1273 (Wash. Ct. App. 2015). · cites it 2× “” RCW 82.04.270. The statute defines “sale” as “any transfer of the ownership of, title to, or possession of property for a valuable consideration.”
Show all 40 citing cases →
— Wash. Rev. Code § 82.04.270(1) — 6 cases
Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990). “The taxation scheme for wholesale businesses under RCW 82.04.270 imposes a business and occupation tax (tax) upon wholesalers such as Associated under subsection (1), as well as upon "distributors" (who perform functions equivalent to wholesaling functions), such as Safeway,…”
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). “440(2) makes the MATC available to any person taxable under RCW 82.04.270, which imposes a B & O tax upon wholesaling and distribution.”
Chicago Bridge & Iron Co. v. Dep't of Revenue, 659 P.2d 463 (Wash. 1983).
Weyerhaeuser Co. v. Dep't of Revenue, 723 P.2d 1141 (Wash. 1986). “290, and RCW 82.04.270 control this issue. WAC 458-20-109 provides, in relevant part: "Persons who receive .”
Safeway, Inc. v. Deparment of Revenue, 96 Wash. App. 156 (Wash. Ct. App. 1999). “RCW 82.04.270 (1) and (2) impose B&O tax on wholesalers and distributors, respectively.”
— Wash. Rev. Code § 82.04.270(2) — 10 cases
Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990). “The taxation scheme for wholesale businesses under RCW 82.04.270 imposes a business and occupation tax (tax) upon wholesalers such as Associated under subsection (1), as well as upon "distributors" (who perform functions equivalent to wholesaling functions), such as Safeway,…”
Foremost Dairies, Inc. v. State Tax Comm'n, 453 P.2d 870 (Wash. 1969). “In my judgment, the most significant aspect of the problem is the simple fact that the legislature imposed a tax upon wholesaling activity or wholesalers in subsection (1) of RCW 82.04.270. Having done so, the legislature then proceeded to expand or enlarge the taxing…”
Rusan's, Inc. v. State, 478 P.2d 724 (Wash. 1970). “Rusan's, Inc., is a Washington corporation which, during the times pertinent to this litigation, operated four women's apparel stores in Spokane.”
Folsom v. Cnty. of Spokane, 759 P.2d 1196 (Wash. 1988). “The County now asks us to reconsider and revise that holding. Whether that is proper turns on whether the prior decision is the law of the case.”
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). “440(2) makes the MATC available to any person taxable under RCW 82.04.270, which imposes a B & O tax upon wholesaling and distribution.”
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.