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

Wash. Rev. Code § 82.04.4282 (2026)

✓ current as of May 2026
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In computing tax there may be deducted from the measure of tax amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is not open to the general public, (7) charges made for operation of privately operated kindergartens, and (8) endowment funds. This section may not be construed to exempt any person, association, or society from tax liability upon selling tangible personal property, digital goods, digital codes, or digital automated services, or upon providing facilities or other services for which a special charge is made to members or others. If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered, the value of such goods or services shall not be considered as a deduction under this section.
[ 2009 c 535 s 410; 1994 c 124 s 3; 1989 c 392 s 1; 1980 c 37 s 3. Formerly RCW 82.04.430(2).]

Notes:

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Intent—1980 c 37: See note following RCW 82.04.4281.
Notes of Decisions
Cited in 10 cases (5 in the last 5 years), 1980–2024 · leading case: Homestreet, Inc. v. State, Dept. of Revenue, 210 P.3d 297 (Wash. 2009).
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Homestreet, Inc. v. State, Dept. of Revenue, 210 P.3d 297 (Wash. 2009). “For example, RCW 82.04.4282 allows a deduction for "[a]mounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made .”
HomeStreet, Inc. v. Dep't of Revenue, 166 Wash. 2d 444 (Wash. 2009). “For example, RCW 82.04.4282 allows a deduction for “amounts derived from bona fide (1) initiation fees, (2) dues, (3) contributions, (4) donations, (5) tuition fees, (6) charges made .”
Analytical Methods, Inc. v. Dep't of Revenue, 928 P.2d 1123 (Wash. Ct. App. 1996). · cites it 3× “The businesses claim SBIR Program awards are "contributions,” "donations,” or "endowments” under RCW 82.04.4282. Because the Department relies solely on the plain language of the statute, we limit our analysis to RCW 82.”
Royal Oaks Country Club v. Dep't of Revenue (Wash. 2024). · cites it 30× “Royal Oaks Country Club sought to deduct its initiation fees pursuant to this provision.”
Royal Oaks Country Club v. Dep't of Revenue (Wash. 2024). · cites it 30× “Royal Oaks Country Club sought to deduct its initiation fees pursuant to this provision.”
Royal Oaks Country Club, V. State Dep't Of Revenue (Wash. Ct. App. 2023). · cites it 26× “Royal Oaks argues that the superior court erred by ruling that Royal Oaks’ initiation fees for new club members were only partially deductible under RCW 82.04.4282. We hold that the superior court erred by ruling that Royal Oaks’ initiation fees were only partially deductible…”
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). · cites it 22× “BBB claimed that the accreditation fees (membership dues) it received from its members were “bona fide dues” under RCW 82.04.4282 and thus fully deductible from its gross income.”
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). · cites it 22× “BBB claimed that the accreditation fees (membership dues) it received from its members were “bona fide dues” under RCW 82.04.4282 and thus fully deductible from its gross income.”
Auto. Club v. Dep't of Revenue, 621 P.2d 760 (Wash. Ct. App. 1980). “430(2) has been amended and now states: If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered,…”
Analytical Methods, Inc. v. Dept. of Rev., 928 P.2d 1123 (Wash. Ct. App. 1996). · cites it 4× “The Department concluded the federal awards were not deductible donations or contributions under RCW 82.04.4282. The companies appealed to the Thurston County Superior Court, seeking refunds of B & O taxes paid on SBIR funds from January 1, 1990, to May 12, 1994.”
— Wash. Rev. Code § 82.04.4282(1) — 2 cases
Royal Oaks Country Club v. Dep't of Revenue (Wash. 2024). “Royal Oaks Country Club sought to deduct its initiation fees pursuant to this provision.”
Royal Oaks Country Club v. Dep't of Revenue (Wash. 2024). “Royal Oaks Country Club sought to deduct its initiation fees pursuant to this provision.”
— Wash. Rev. Code § 82.04.4282(2) — 2 cases
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). “BBB claimed that the accreditation fees (membership dues) it received from its members were “bona fide dues” under RCW 82.04.4282 and thus fully deductible from its gross income.”
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). “BBB claimed that the accreditation fees (membership dues) it received from its members were “bona fide dues” under RCW 82.04.4282 and thus fully deductible from its gross income.”
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