Wash. Rev. Code » Title 82 · Chapter 82.45
Revised Code of Washington

Wash. Rev. Code § 82.45.020 (2026)

"Seller" defined

✓ current as of May 2026
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As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.
[ 1980 c 154 s 1; 1969 ex.s. c 223 s 28A.45.020. Prior: 1951 1st ex.s. c 11 s 6. Formerly RCW 28A.45.020, 28.45.020.]

Notes:

Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2015–2024 · leading case: Dep't of Revenue v. Fed. Deposit Ins. Corp., 359 P.3d 913 (Wash. Ct. App. 2015).
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Dep't of Revenue v. Fed. Deposit Ins. Corp., 359 P.3d 913 (Wash. Ct. App. 2015). “RCW 82.45.020 defines “seller” as any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association,…”
Kaiser Found. Health Plan of WA v. Dept of Revenue, State of WA (Wash. Ct. App. 2024). · cites it 2× “” RCW 82.45.020 (emphasis added). In the statutory provision at issue here, “controlling interest” is defined as: (1) As used in this chapter, the term “controlling interest” has the following meaning: (a) In the case of a corporation, either fifty percent or more of the total…”
Fdic v. State Of Wa Dept Of Revenue, App (Wash. Ct. App. 2015). “020 defines "seller" as: [A]ny individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, No.”
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