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

Wash. Rev. Code § 82.04.390 (2026)

✓ current as of May 2026
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This chapter shall not apply to gross proceeds derived from the sale of real estate. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
[ 1961 c 15 s 82.04.390. Prior: 1959 ex.s. c 5 s 8; 1959 c 197 s 23; 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.]
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RCW 82.04.390

Exemptions—Amounts derived from sale of real estate. (Effective April 1, 2026.)

This chapter shall not apply to gross proceeds derived from the sale of real estate. A sale of real estate does not include the gross proceeds derived from individual storage space rentals or individual storage space leases for 30 days or longer at a self-service storage facility as defined in RCW 19.150.010. This however, shall not be construed to allow a deduction of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions.
[ 2025 c 423 s 302; 1961 c 15 s 82.04.390. Prior: 1959 ex.s. c 5 s 8; 1959 c 197 s 23; 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:

Effective date—2025 c 423 ss 301 and 302: See note following RCW 82.04.290.
Finding—Intent—Necessity of act—2025 c 423: See notes following RCW 82.04.260.
Notes of Decisions
Cited in 7 cases, 1970–2000 · leading case: Evergreen-Washelli Mem'l Park Co. v. Dep't of Revenue, 574 P.2d 735 (Wash. 1978).
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Evergreen-Washelli Mem'l Park Co. v. Dep't of Revenue, 574 P.2d 735 (Wash. 1978). · cites it 6× “290 is inapplicable to the transfer, by certificate, of plots, crypts, and *661 niches for the interment of human remains, because such transfers are exempted, under RCW 82.04.390, as the sale of real estate.”
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 905 P.2d 338 (Wash. 1995). “” 4 The complaint asserted that *43 the class should receive a partial Business and Occupation tax exemption for the sale or rental of real estate under RCW 82.04.390 to the extent their revenue from that source could be apportioned.”
Rainier Bancorporation v. Dep't of Revenue, 638 P.2d 575 (Wash. 1982). · cites it 2× “This, coupled with the fact that Rainier's activities are similar or comparable to that of a banking, loan or security business, compels us to conclude that Rainier is ineligible for the deduction from the B & 0 tax, as found under RCW 82.”
Clifford v. State, 469 P.2d 549 (Wash. 1970). · cites it 2× “The appellants base their claim of exemption upon RCW 82.04.390, which provides: This chapter shall not apply to gross proceeds derived from the sale of real estate.”
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 103 Wash. App. 169 (Wash. Ct. App. 2000). · cites it 6× “This claim is based on the sale-of-real-estate exemption under RCW 82.04.390 and WAC 458-20-118 (Rule 118) that includes proceeds derived from renting or leasing property.”
Lacey Nursing Ctr. v. STATE, DEPT. OF REV., 11 P.3d 839 (Wash. Ct. App. 2000). · cites it 6× “This claim is based on the sale-of-real-estate exemption under RCW 82.04.390 and WAC 458-20-118 (Rule 118) that includes proceeds derived from renting or leasing property.”
Washington Interment Ass'n v. Dep't of Revenue, 625 P.2d 730 (Wash. Ct. App. 1981). · cites it 5× “Amended Rule 154 provides in part: Sales or transfers of plots, crypts, and niches for interment of human remains, irrespective of whether the document of transfer is called a deed or certificate of ownership, are charges for the right of interment, an interest similar to a…”
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