Revised Code of Washington

Wash. Rev. Code § 82.04.320 (2026)

✓ current as of May 2026

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*** CHANGE IN 2026 *** (SEE 2487.SL) ***

(1) Except as otherwise provided in this section, this chapter does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state.

(2) The provisions of this section do not exempt any person engaging in the business of representing any insurance company, whether as general or local agent, or acting as broker for such companies.

(3) The provisions of this section do not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor.

(4) For purposes of this section, for periods preceding May 12, 2021, eligible captive insurers as defined in RCW 48.201.020 are deemed, in respect to their insurance business, to have paid a tax on gross premiums to the state.

(5) Eligible captive insurers affiliated with a public institution of higher education that are exempt from paying a premium tax under RCW 48.201.040 are exempt from the tax imposed by this chapter in respect to their insurance business. For purposes of this subsection (5), the definitions in RCW 48.201.020 apply.

[ 2021 c 281 s 10; 1961 c 15 s 82.04.320. Prior: 1959 c 197 s 16; prior: 1945 c 249 s 2, part; 1943 c 156 s 4, part; 1941 c 178 s 6, part; 1939 c 225 s 5, part; 1937 c 227 s 4, part; 1935 c 180 s 11, part; Rem. Supp. 1945 s 8370-11, part.]

Notes:

Reviser's note: The tax preference enacted in section 10(5), chapter 281, Laws of 2021 expires January 1, 2032, pursuant to the automatic expiration date established in RCW 82.32.805(1)(a).

Application—2021 c 281 ss 8-11: See note following RCW 48.14.095.

Effective date—2021 c 281: See note following RCW 48.201.010.

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 1962–2024 · leading case: Envolve Pharmacy Solutions, Inc., V. State Of Wa, Dept Of Revenue, 524 P.3d 1066 (Wash. Ct. App. 2023).

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Envolve Pharmacy Solutions, Inc., V. State Of Wa, Dept Of Revenue, 524 P.3d 1066 (Wash. Ct. App. 2023). · cites it 21× “— This case is about the insurance business exemption to Washington State’s Business and Occupation (B&O) tax, RCW 82.04.320 (2020). During the 2012 to 2015 tax period at issues in this appeal, the insurance business exemption provided, in relevant part: Exemptions—Insurance…”

Armstrong v. State, 377 P.2d 409 (Wash. 1962). · cites it 3× “, it violates the equal protection clauses, 1 because RCW 82.04.320 2 exempts branch offices of insurance companies from the tax.”

Fid. Title Co. v. Dep't of Revenue, 745 P.2d 530 (Wash. Ct. App. 1987). “Most insurers are exempt from B & O tax pursuant to RCW 82.04.320 because they pay a premium tax under RCW 48.”

Envolve Pharmacy Sols., Inc. v. Dep't of Revenue (Wash. 2024). · cites it 36× “It states in relevant part, “[The B&O Tax Chapter] does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state .”

Grp. Health Coop. v. Dep't of Revenue, 438 P.3d 158 (Wash. Ct. App. 2019). · cites it 5× “Specifically, RCW 82.04.320 provides: "[B & O tax] shall not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state .”

— Wash. Rev. Code § 82.04.320(1) — 1 case

Envolve Pharmacy Sols., Inc. v. Dep't of Revenue (Wash. 2024). “It states in relevant part, “[The B&O Tax Chapter] does not apply to any person in respect to insurance business upon which a tax based on gross premiums is paid to the state .”

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