Wash. Rev. Code » Title 82 · Chapter 82.08
Revised Code of Washington

Wash. Rev. Code § 82.08.090 (2025)

Installment sales and leases

✓ laws through the 2025 session: 2026 session laws are not yet included
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In the case of installment sales and leases of personal property, the department of revenue, by regulation, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
[ 1975 1st ex.s. c 278 s 49; 1961 c 15 s 82.08.090. Prior: 1959 ex.s. c 3 s 8; 1959 c 197 s 4; prior: 1941 c 178 s 9, part; 1939 c 225 s 12, part; 1935 c 180 s 25, part; Rem. Supp. 1941 s 8370-25, part.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 4 cases, 1961–2003 · leading case: Puget Sound Nat'l Bank v. Dep't of Revenue, 868 P.2d 127 (Wash. 1994).
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Puget Sound Nat'l Bank v. Dep't of Revenue, 868 P.2d 127 (Wash. 1994). · cites it 4× “Under RCW 82.08.090, the Legislature empowered the Department to adopt appropriate regulations whereby the Department may collect taxes on installment sales along with each of the buyer's installment payments.”
Gandy v. State, 359 P.2d 302 (Wash. 1961). · cites it 6× “In accordance with RCW 82.08.090 [2] , the tax commission *693 instructed all lessors to collect from their lessees and pay over to the commission the new retail-sales tax measured by the rentals received, including rentals received on leases entered into prior to the effective…”
In re Tax Appeal of Ford Motor Credit Co., 69 P.3d 612 (Kan. 2003). “Under RCW 82.08.090, the Legislature empowered the Department to adopt appropriate regulations whereby the Department may collect taxes on installment sales along with each of the buyer’s installment payments.”
Black v. State, 406 P.2d 761 (Wash. 1965). “Thus, when this definition is used in RCW 82.08.”
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