Wash. Rev. Code » Title 82 · Chapter 82.38
Revised Code of Washington

Wash. Rev. Code § 82.38.031 (2026)

Tax imposed—Intent

✓ current as of May 2026
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It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[ 2007 c 515 s 33.]

Notes:

Effective date—2007 c 515: See note following RCW 82.38.030.
Notes of Decisions
Cited in 2 cases, 2017–2017 · leading case: Cougar Den, Inc. v. Dep't of Licensing (Wash. 2017).
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Cougar Den, Inc. v. Dep't of Licensing (Wash. 2017). · cites it 3× “030(7)(c). Further, the tax is levied "at the time and place of the first taxable event and upon the first taxable person within this state.”
Cougar Den, Inc. v. Dep't of Licensing (Wash. 2017). · cites it 3× “022; former RCW 82.38.031. The statutory language alone demonstrates the clear intent of the legislature-to levy an excise tax on the first instance of wholesale possession of fuel not distributed through a refinery or importation terminal within the state.”
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