Revised Code of Washington

Wash. Rev. Code § 82.04.4284 (2026)

✓ current as of May 2026

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(1) In computing tax there may be deducted from the measure of tax bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, on which tax was previously paid.

(2) For purposes of this section, "bad debts" do not include:

(a) Amounts due on property that remains in the possession of the seller until the full purchase price is paid;

(b) Expenses incurred in attempting to collect debt;

(d) Repossessed property.

(3) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount collected must be paid and reported on the return filed for the period in which the collection is made.

(4) Payments on a previously claimed bad debt must be applied under RCW 82.08.037(4) and 82.12.037, according to such rules as the department may prescribe.

[ 2004 c 153 s 307; 1980 c 37 s 5. Formerly RCW 82.04.430(4).]

Notes:

Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.

Intent—1980 c 37: See note following RCW 82.04.4281.

Notes of Decisions

Cited in 2 cases, 2018–2020 · leading case: Lowe's Home Ctrs., LLC v. Dep't of Revenue, 455 P.3d 659 (Wash. 2020).

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Lowe's Home Ctrs., LLC v. Dep't of Revenue, 455 P.3d 659 (Wash. 2020). · cites it 13× “037 and RCW 82.04.4284, sellers are entitled to a credit, refund, or deduction for sales or B&O taxes previously paid on "bad debts" under section 166 ofthe Internal Revenue Code, and the former rule further provided that taxpayers "may claim the credit or refund for the tax…”

Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of Wa, 425 P.3d 959 (Wash. Ct. App. 2018). · cites it 13× “4 Two versions of RCW 82.04.4284 were in effect during the assessment period at issue here.”

— Wash. Rev. Code § 82.04.4284(1) — 2 cases

Lowe's Home Ctrs., LLC v. Dep't of Revenue, 455 P.3d 659 (Wash. 2020). “037 and RCW 82.04.4284, sellers are entitled to a credit, refund, or deduction for sales or B&O taxes previously paid on "bad debts" under section 166 ofthe Internal Revenue Code, and the former rule further provided that taxpayers "may claim the credit or refund for the tax…”

Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of Wa, 425 P.3d 959 (Wash. Ct. App. 2018). “4 Two versions of RCW 82.04.4284 were in effect during the assessment period at issue here.”

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